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Free Federal Tax Forms

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Free Federal Tax Forms

Free federal tax forms Index A Adjusted basis Worksheet 1 to figure, Worksheet A Instructions. Free federal tax forms Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Free federal tax forms TTY/TDD information, How To Get Tax Help W Worksheets Adjusted basis (Worksheet 1), Worksheet A Instructions. Free federal tax forms Prev  Up     Home   More Online Publications
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Consumer Protection Offices

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

State Consumer Protection Offices

Wisconsin Department of Agriculture, Trade and Consumer Protection

Website: Wisconsin Department of Agriculture, Trade and Consumer Protection

Address: Wisconsin Department of Agriculture, Trade and Consumer Protection
Bureau of Consumer Protection
PO Box 8911
2811 Agriculture Dr.
Madison, WI 53708-8911

Phone Number: 608-224-4953

Toll-free: 1-800-422-7128 (WI)

TTY: 608-224-5058

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Banking Authorities

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

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
Bureau of Consumer Affairs
PO Box 8041
Madison, WI 53708-8041

Phone Number: 608-264-7969

TTY: 608-266-8818

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Insurance Regulators

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

Office of the Commissioner of Insurance

Website: Office of the Commissioner of Insurance

Address: Office of the Commissioner of Insurance
125 S. Webster St.
Madison, WI 53703-3474

Phone Number: 608-266-3585

Toll-free: 1-800-236-8517 (WI)

TTY: 711 and ask for 608-266-3586

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Securities Administrators

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

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
Division of Securities
PO Box 1768
Madison, WI 53701-1768

Phone Number: 608-266-1064

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Utility Commissions

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

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Consumer Affairs Unit
PO Box 7854
Madison, WI 53707-7854

Phone Number: 608-266-2001

Toll-free: 1-800-225-7729

TTY: 608-267-1479

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The Free Federal Tax Forms

Free federal tax forms 37. Free federal tax forms   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. Free federal tax forms  The maximum adoption credit is $12,970 for 2013. Free federal tax forms See Adoption Credit . Free federal tax forms Plug-in electric vehicle credit. Free federal tax forms  This credit has expired. Free federal tax forms Credit for prior year minimum tax. Free federal tax forms  The refundable portion of the credit for prior year minimum tax has expired. Free federal tax forms Excess withholding of social security and railroad retirement tax. Free federal tax forms  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. Free federal tax forms 2% of wages up to $113,700. Free federal tax forms If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. Free federal tax forms See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . Free federal tax forms Introduction This chapter discusses the following nonrefundable credits. Free federal tax forms Adoption credit. Free federal tax forms Alternative motor vehicle credit. Free federal tax forms Alternative fuel vehicle refueling property credit. Free federal tax forms Credit to holders of tax credit bonds. Free federal tax forms Foreign tax credit. Free federal tax forms Mortgage interest credit. Free federal tax forms Nonrefundable credit for prior year minimum tax. Free federal tax forms Plug-in electric drive motor vehicle credit. Free federal tax forms Residential energy credits. Free federal tax forms Retirement savings contributions credit. Free federal tax forms This chapter also discusses the following refundable credits. Free federal tax forms Credit for tax on undistributed capital gain. Free federal tax forms Health coverage tax credit. Free federal tax forms Credit for excess social security tax or railroad retirement tax withheld. Free federal tax forms Several other credits are discussed in other chapters in this publication. Free federal tax forms Child and dependent care credit (chapter 32). Free federal tax forms Credit for the elderly or the disabled (chapter 33). Free federal tax forms Child tax credit (chapter 34). Free federal tax forms Education credits (chapter 35). Free federal tax forms Earned income credit (chapter 36). Free federal tax forms Nonrefundable credits. Free federal tax forms   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. Free federal tax forms These credits may reduce your tax to zero. Free federal tax forms If these credits are more than your tax, the excess is not refunded to you. Free federal tax forms Refundable credits. Free federal tax forms   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. Free federal tax forms These credits are added to the federal income tax withheld and any estimated tax payments you made. Free federal tax forms If this total is more than your total tax, the excess will be refunded to you. Free federal tax forms Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. Free federal tax forms However, if the total of these credits is more than your tax, the excess is not refunded to you. Free federal tax forms Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. Free federal tax forms The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. Free federal tax forms If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. Free federal tax forms If your modified AGI is $234,580 or more, you cannot take the credit. Free federal tax forms Qualified adoption expenses. Free federal tax forms   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. Free federal tax forms These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. Free federal tax forms Nonqualified expenses. Free federal tax forms   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. Free federal tax forms Eligible child. Free federal tax forms   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. Free federal tax forms Child with special needs. Free federal tax forms   An eligible child is a child with special needs if all three of the following apply. Free federal tax forms The child was a citizen or resident of the United States (including U. Free federal tax forms S. Free federal tax forms possessions) at the time the adoption process began. Free federal tax forms A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. Free federal tax forms The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. Free federal tax forms Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. Free federal tax forms When to take the credit. Free federal tax forms   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. Free federal tax forms If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. Free federal tax forms See the Instructions for Form 8839 for more specific information on when to take the credit. Free federal tax forms Foreign child. Free federal tax forms   If the child is not a U. Free federal tax forms S. Free federal tax forms citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. Free federal tax forms You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. Free federal tax forms How to take the credit. Free federal tax forms   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. Free federal tax forms Include the credit in your total for Form 1040, line 53. Free federal tax forms Check box c and enter “8839” on the line next to that box. Free federal tax forms More information. Free federal tax forms   For more information, see the Instructions for Form 8839. Free federal tax forms Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. Free federal tax forms Amount of credit. Free federal tax forms   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. Free federal tax forms In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. Free federal tax forms   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. Free federal tax forms How to take the credit. Free federal tax forms   To take the credit, you must complete Form 8910 and attach it to your Form 1040. Free federal tax forms Include the credit in your total for Form 1040, line 53. Free federal tax forms Check box c and enter “8910” on the line next to that box. Free federal tax forms More information. Free federal tax forms   For more information on the credit, see the Instructions for Form 8910. Free federal tax forms Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. Free federal tax forms Qualified alternative fuel vehicle refueling property. Free federal tax forms   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. Free federal tax forms To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. Free federal tax forms To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. Free federal tax forms   The following are alternative fuels. Free federal tax forms Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. Free federal tax forms Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. Free federal tax forms Electricity. Free federal tax forms Amount of the credit. Free federal tax forms   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. Free federal tax forms For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. Free federal tax forms How to take the credit. Free federal tax forms   To take the credit, you must complete Form 8911 and attach it to your Form 1040. Free federal tax forms Include the credit in your total for Form 1040, line 53. Free federal tax forms Check box c and enter “8911” on the line next to that box. Free federal tax forms More information. Free federal tax forms   For more information on the credit, see the Form 8911 instructions. Free federal tax forms Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. Free federal tax forms You may be able to take a credit if you are a holder of one of the following bonds. Free federal tax forms Clean renewable energy bonds (issued before 2010). Free federal tax forms New clean renewable energy bonds. Free federal tax forms Qualified energy conservation bonds. Free federal tax forms Qualified school construction bonds. Free federal tax forms Qualified zone academy bonds. Free federal tax forms Build America bonds. Free federal tax forms In some instances, an issuer may elect to receive a credit for interest paid on the bond. Free federal tax forms If the issuer makes this election, you cannot also claim a credit. Free federal tax forms Interest income. Free federal tax forms   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. Free federal tax forms How to take the credit. Free federal tax forms   Complete Form 8912 and attach it to your Form 1040. Free federal tax forms Include the credit in your total for Form 1040, line 53. Free federal tax forms Check box c and enter “8912” on the line next to that box. Free federal tax forms More information. Free federal tax forms   For more information, see the Instructions for Form 8912. Free federal tax forms Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. Free federal tax forms S. Free federal tax forms possession as a credit against your U. Free federal tax forms S. Free federal tax forms income tax. Free federal tax forms Or, you can deduct them as an itemized deduction (see chapter 22). Free federal tax forms You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. Free federal tax forms S. Free federal tax forms tax under any of the following. Free federal tax forms Foreign earned income exclusion. Free federal tax forms Foreign housing exclusion. Free federal tax forms Income from Puerto Rico exempt from U. Free federal tax forms S. Free federal tax forms tax. Free federal tax forms Possession exclusion. Free federal tax forms Limit on the credit. Free federal tax forms   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. Free federal tax forms S. Free federal tax forms tax liability (Form 1040, line 44), multiplied by a fraction. Free federal tax forms The numerator of the fraction is your taxable income from sources outside the United States. Free federal tax forms The denominator is your total taxable income from U. Free federal tax forms S. Free federal tax forms and foreign sources. Free federal tax forms See Publication 514 for more information. Free federal tax forms How to take the credit. Free federal tax forms   Complete Form 1116 and attach it to your Form 1040. Free federal tax forms Enter the credit on Form 1040, line 47. Free federal tax forms Exception. Free federal tax forms   You do not have to complete Form 1116 to take the credit if all of the following apply. Free federal tax forms All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). Free federal tax forms If you had dividend income from shares of stock, you held those shares for at least 16 days. Free federal tax forms You are not filing Form 4563 or excluding income from sources within Puerto Rico. Free federal tax forms The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). Free federal tax forms All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. Free federal tax forms More information. Free federal tax forms   For more information on the credit and these requirements, see the Instructions for Form 1116. Free federal tax forms Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. Free federal tax forms If you qualify, you can take the credit each year for part of the home mortgage interest you pay. Free federal tax forms Who qualifies. Free federal tax forms   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. Free federal tax forms Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. Free federal tax forms Amount of credit. Free federal tax forms   Figure your credit on Form 8396. Free federal tax forms If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. Free federal tax forms   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. Free federal tax forms To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. Free federal tax forms      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. Free federal tax forms   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. Free federal tax forms If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. Free federal tax forms See Publication 530 for more information. Free federal tax forms Carryforward. Free federal tax forms   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. Free federal tax forms If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. Free federal tax forms   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). Free federal tax forms How to take the credit. Free federal tax forms    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. Free federal tax forms Be sure to include any credit carryforward from 2010, 2011, and 2012. Free federal tax forms   Include the credit in your total for Form 1040, line 53. Free federal tax forms Check box c and enter “8396” on the line next to that box. Free federal tax forms Reduced home mortgage interest deduction. Free federal tax forms   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. Free federal tax forms You must do this even if part of that amount is to be carried forward to 2014. Free federal tax forms For more information about the home mortgage interest deduction, see chapter 23. Free federal tax forms Recapture of federal mortgage subsidy. Free federal tax forms   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. Free federal tax forms The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. Free federal tax forms See the Instructions for Form 8828 and chapter 15 for more information. Free federal tax forms More information. Free federal tax forms   For more information on the credit, see the Form 8396 instructions. Free federal tax forms Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. Free federal tax forms If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. Free federal tax forms This is called the alternative minimum tax. Free federal tax forms The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. Free federal tax forms If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. Free federal tax forms You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. Free federal tax forms How to take the credit. Free federal tax forms    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. Free federal tax forms Include the credit in your total for Form 1040, line 53, and check box b. Free federal tax forms You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. Free federal tax forms More information. Free federal tax forms   For more information on the credit, see the Instructions for Form 8801. Free federal tax forms Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. Free federal tax forms Qualified plug-in electric drive motor vehicle. Free federal tax forms   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Free federal tax forms Qualified two- or three-wheeled plug-in electric vehicle. Free federal tax forms   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. Free federal tax forms 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Free federal tax forms Certification and other requirements. Free federal tax forms   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. Free federal tax forms However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. Free federal tax forms   The following requirements must also be met to qualify for the credit. Free federal tax forms You are the owner of the vehicle. Free federal tax forms If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. Free federal tax forms You placed the vehicle in service during 2013. Free federal tax forms The vehicle is manufactured primarily for use on public streets, roads, and highways. Free federal tax forms The original use of the vehicle began with you. Free federal tax forms You acquired the vehicle for your use or to lease to others, and not for resale. Free federal tax forms In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. Free federal tax forms You use the vehicle primarily in the United States. Free federal tax forms How to take the credit. Free federal tax forms   To take the credit, you must complete Form 8936 and attach it to your Form 1040. Free federal tax forms Include the credit in your total for Form 1040, line 53. Free federal tax forms Check box c and enter “8936” on the line next to that box. Free federal tax forms More information. Free federal tax forms   For more information on the credit, see the Form 8936 instructions. Free federal tax forms Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. Free federal tax forms Nonbusiness energy property credit. Free federal tax forms Residential energy efficient property credit. Free federal tax forms If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. Free federal tax forms Nonbusiness energy property credit. Free federal tax forms   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. Free federal tax forms   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. Free federal tax forms    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. Free federal tax forms   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. Free federal tax forms Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. Free federal tax forms Exterior window (including skylights). Free federal tax forms Exterior doors. Free federal tax forms Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. Free federal tax forms   Residential energy property is any of the following. Free federal tax forms Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. Free federal tax forms Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. Free federal tax forms Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. Free federal tax forms Residential energy efficient property credit. Free federal tax forms   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. Free federal tax forms The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. Free federal tax forms Basis reduction. Free federal tax forms   You must reduce the basis of your home by the amount of any credit allowed. Free federal tax forms How to take the credit. Free federal tax forms   Complete Form 5695 and attach it to your Form 1040. Free federal tax forms Enter the credit on Form 1040, line 52. Free federal tax forms More information. Free federal tax forms   For more information on these credits, see the Form 5695 instructions. Free federal tax forms Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. Free federal tax forms However, you cannot take the credit if either of the following applies. Free federal tax forms The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). Free federal tax forms The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). Free federal tax forms Student. Free federal tax forms   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. Free federal tax forms School. Free federal tax forms   A school includes a technical, trade, or mechanical school. Free federal tax forms It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Free federal tax forms How to take the credit. Free federal tax forms   Figure the credit on Form 8880. Free federal tax forms Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. Free federal tax forms More information. Free federal tax forms   For more information on the credit, see the Form 8880 instructions. Free federal tax forms Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. Free federal tax forms If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. Free federal tax forms Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. Free federal tax forms If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. Free federal tax forms The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. Free federal tax forms How to take the credit. Free federal tax forms   To take the credit, attach Copy B of Form 2439 to your Form 1040. Free federal tax forms Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. Free federal tax forms More information. Free federal tax forms   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. Free federal tax forms Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. Free federal tax forms You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. Free federal tax forms You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. Free federal tax forms S. Free federal tax forms Treasury–HCTC. Free federal tax forms ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. Free federal tax forms You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). Free federal tax forms You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. Free federal tax forms S. Free federal tax forms military health system (TRICARE). Free federal tax forms You were not imprisoned under federal, state, or local authority. Free federal tax forms Your employer did not pay 50% or more of the cost of coverage. Free federal tax forms You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. Free federal tax forms But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. Free federal tax forms If you meet all of these conditions, you may be able to take a credit of up to 72. Free federal tax forms 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. Free federal tax forms You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. Free federal tax forms The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. Free federal tax forms You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. Free federal tax forms If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. Free federal tax forms TAA recipient. Free federal tax forms   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). Free federal tax forms Example. Free federal tax forms You received a trade adjustment allowance for January 2013. Free federal tax forms You were an eligible TAA recipient on the first day of January and February. Free federal tax forms Alternative TAA recipient. Free federal tax forms   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. Free federal tax forms Example. Free federal tax forms You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. Free federal tax forms The program was established by the Department of Labor. Free federal tax forms You were an eligible alternative TAA recipient on the first day of October and November. Free federal tax forms RTAA recipient. Free federal tax forms   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. Free federal tax forms PBGC pension recipient. Free federal tax forms   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. Free federal tax forms You were age 55 or older on the first day of the month. Free federal tax forms You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). Free federal tax forms If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. Free federal tax forms How to take the credit. Free federal tax forms   To take the credit, complete Form 8885 and attach it to your Form 1040. Free federal tax forms Include your credit in the total for Form 1040, line 71, and check box c. Free federal tax forms   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. Free federal tax forms For details, see Publication 502 or Form 8885. Free federal tax forms More information. Free federal tax forms   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. Free federal tax forms Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. Free federal tax forms If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Free federal tax forms If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. Free federal tax forms If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. Free federal tax forms 2% rate. Free federal tax forms You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. Free federal tax forms For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. Free federal tax forms 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. Free federal tax forms 45%) or the Additional Medicare Tax rate (. Free federal tax forms 9%). Free federal tax forms The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. Free federal tax forms Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. Free federal tax forms 40 RRTA tier 2 $84,300 $3,709. Free federal tax forms 20 All wages are subject to Medicare tax withholding. Free federal tax forms   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. Free federal tax forms Be sure to attach a copy of all of your W-2 forms. Free federal tax forms Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. Free federal tax forms Employer's error. Free federal tax forms   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. Free federal tax forms The employer should adjust the tax for you. Free federal tax forms If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. Free federal tax forms Joint return. Free federal tax forms   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. Free federal tax forms Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. Free federal tax forms How to figure the credit if you did not work for a railroad. Free federal tax forms   If you did not work for a railroad during 2013, figure the credit as follows: 1. Free federal tax forms Add all social security tax withheld (but not more than $7,049. Free federal tax forms 40 for each employer). Free federal tax forms Enter the total here   2. Free federal tax forms Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Free federal tax forms Add lines 1 and 2. Free federal tax forms If $7,049. Free federal tax forms 40 or less, stop here. Free federal tax forms You cannot take  the credit   4. Free federal tax forms Social security tax limit 7,049. Free federal tax forms 40 5. Free federal tax forms Credit. Free federal tax forms Subtract line 4 from line 3. Free federal tax forms Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. Free federal tax forms You are married and file a joint return with your spouse who had no gross income in 2013. Free federal tax forms During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. Free federal tax forms Social security tax of $3,720 was withheld. Free federal tax forms You also worked for another employer in 2013 and earned $55,000 in wages. Free federal tax forms $3,410 of social security tax was withheld from these wages. Free federal tax forms Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. Free federal tax forms 60 for the excess social security tax withheld. Free federal tax forms 1. Free federal tax forms Add all social security tax withheld (but not more than $7,049. Free federal tax forms 40 for each employer). Free federal tax forms Enter the total here $7,130. Free federal tax forms 00 2. Free federal tax forms Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. Free federal tax forms Add lines 1 and 2. Free federal tax forms If $7,049. Free federal tax forms 40 or less, stop here. Free federal tax forms You cannot take the credit 7,130. Free federal tax forms 00 4. Free federal tax forms Social security tax limit 7,049. Free federal tax forms 40 5. Free federal tax forms Credit. Free federal tax forms Subtract line 4 from line 3. Free federal tax forms Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. Free federal tax forms 60 How to figure the credit if you worked for a railroad. Free federal tax forms   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. Free federal tax forms Add all social security and tier 1 RRTA tax withheld at the 6. Free federal tax forms 2% rate (but not more than $7,049. Free federal tax forms 40 for each employer). Free federal tax forms Enter the total here   2. Free federal tax forms Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Free federal tax forms Add lines 1 and 2. Free federal tax forms If $7,049. Free federal tax forms 40 or less, stop here. Free federal tax forms You cannot take  the credit   4. Free federal tax forms Social security and tier 1 RRTA  tax limit 7,049. Free federal tax forms 40 5. Free federal tax forms Credit. Free federal tax forms Subtract line 4 from line 3. Free federal tax forms Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. Free federal tax forms   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. Free federal tax forms More information. Free federal tax forms   For more information on the credit, see Publication 505. Free federal tax forms Prev  Up  Next   Home   More Online Publications