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Free Income Tax Return

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Free Income Tax Return

Free income tax return Publication 929 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics This image is too large to be displayed in the current screen. Free income tax return Please click the link to view the image. Free income tax return Form 1040A, page 1, for Joshua A. Free income tax return Blake This image is too large to be displayed in the current screen. Free income tax return Please click the link to view the image. Free income tax return Form 1040A, page 2, for Joshua A. Free income tax return Blake This image is too large to be displayed in the current screen. Free income tax return Please click the link to view the image. Free income tax return Form 8615 for Joshua A. Free income tax return Blake Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Free income tax return Enter the amount from Form 1040A, line 27 1. Free income tax return 48,800*       2. Free income tax return Enter the amount from Form 1040A, line 9b 2. Free income tax return 300*           3. Free income tax return Enter the amount from Form 1040A, line 10 3. Free income tax return 200*           4. Free income tax return Add lines 2 and 3 4. Free income tax return 500       5. Free income tax return Subtract line 4 from line 1. Free income tax return If zero or less, enter -0- 5. Free income tax return 48,300       6. Free income tax return Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying widow(er),   or 6. Free income tax return 48,800*         $48,600 if head of household. Free income tax return                   7. Free income tax return Enter the smaller of line 5 or line 6 7. Free income tax return 48,300       8. Free income tax return Subtract line 7 from line 6. Free income tax return This amount is taxed at 0% 8. Free income tax return   500       9. Free income tax return Enter the smaller of line 1 or line 4 9. Free income tax return 500       10. Free income tax return Enter the amount from line 8 10. Free income tax return   500       11. Free income tax return Subtract line 10 from line 9 11. Free income tax return  -0-       12. Free income tax return Multiply line 11 by 15% (. Free income tax return 15) 12. Free income tax return -0-   13. Free income tax return Use the Tax Table to figure the tax on the amount on line 5. Free income tax return Enter the tax here 13. Free income tax return 6,356   14. Free income tax return Add lines 12 and 13 14. Free income tax return 6,356   15. Free income tax return Use the Tax Table to figure the tax on the amount on line 1. Free income tax return Enter the tax here 15. Free income tax return 6,431   16. Free income tax return Tax on all taxable income. Free income tax return Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Free income tax return 6,356       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax in the Form 8615 instructions. Free income tax return Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Free income tax return Enter the amount from Form 1040A, line 27 1. Free income tax return 1,650*       2. Free income tax return Enter the amount from Form 1040A, line 9b 2. Free income tax return 750*           3. Free income tax return Enter the amount from Form 1040A, line 10 3. Free income tax return 500*           4. Free income tax return Add lines 2 and 3 4. Free income tax return 1,250       5. Free income tax return Subtract line 4 from line 1. Free income tax return If zero or less, enter -0- 5. Free income tax return  400       6. Free income tax return Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Free income tax return 1,650*         $48,600 if head of household. Free income tax return                   7. Free income tax return Enter the smaller of line 5 or line 6 7. Free income tax return   400       8. Free income tax return Subtract line 7 from line 6. Free income tax return This amount is taxed at 0% 8. Free income tax return 1,250       9. Free income tax return Enter the smaller of line 1 or line 4 9. Free income tax return 1,250       10. Free income tax return Enter the amount from line 8 10. Free income tax return 1,250       11. Free income tax return Subtract line 10 from line 9 11. Free income tax return -0-       12. Free income tax return Multiply line 11 by 15% (. Free income tax return 15) 12. Free income tax return -0-   13. Free income tax return Use the Tax Table to figure the tax on the amount on line 5. Free income tax return Enter the tax here 13. Free income tax return 41*   14. Free income tax return Add lines 12 and 13 14. Free income tax return 41   15. Free income tax return Use the Tax Table to figure the tax on the amount on line 1. Free income tax return Enter the tax here 15. Free income tax return 166*   16. Free income tax return Tax on all taxable income. Free income tax return Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Free income tax return 41       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 15 tax in the Form 8615 instructions. Free income tax return Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Free income tax return Enter the amount from Form 1040A, line 27 1. Free income tax return 2,450       2. Free income tax return Enter the amount from Form 1040A, line 9b 2. Free income tax return 1,050           3. Free income tax return Enter the amount from Form 1040A, line 10 3. Free income tax return 700           4. Free income tax return Add lines 2 and 3 4. Free income tax return 1,750       5. Free income tax return Subtract line 4 from line 1. Free income tax return If zero or less, enter -0- 5. Free income tax return    700       6. Free income tax return Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Free income tax return 2,450         $48,600 if head of household. Free income tax return                   7. Free income tax return Enter the smaller of line 5 or line 6 7. Free income tax return  700       8. Free income tax return Subtract line 7 from line 6. Free income tax return This amount is taxed at 0% 8. Free income tax return 1,750       9. Free income tax return Enter the smaller of line 1 or line 4 9. Free income tax return 1,750       10. Free income tax return Enter the amount from line 8 10. Free income tax return 1,750       11. Free income tax return Subtract line 10 from line 9 11. Free income tax return -0-       12. Free income tax return Multiply line 11 by 15% (. Free income tax return 15) 12. Free income tax return -0-   13. Free income tax return Use the Tax Table to figure the tax on the amount on line 5. Free income tax return Enter the tax here 13. Free income tax return  71   14. Free income tax return Add lines 12 and 13 14. Free income tax return  71   15. Free income tax return Use the Tax Table to figure the tax on the amount on line 1. Free income tax return Enter the tax here 15. Free income tax return 246   16. Free income tax return Tax on all taxable income. Free income tax return Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Free income tax return  71         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 income tax return Free help with your tax return. Free income tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. Free income tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free income tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free income tax return 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 income tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free income tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free income tax return gov, download the IRS2Go app, or call 1-800-906-9887. Free income tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free income tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free income tax return aarp. Free income tax return org/money/taxaide or call 1-888-227-7669. Free income tax return For more information on these programs, go to IRS. Free income tax return gov and enter “VITA” in the search box. Free income tax return Internet. Free income tax return    IRS. Free income tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free income tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Free income tax return 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 income tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free income tax return gov or download the IRS2Go app and select the Refund Status option. Free income tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Free income tax return 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 income tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free income tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free income tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. Free income tax return No need to wait on the phone or stand in line. Free income tax return 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 income tax return When you reach the response screen, you can print the entire interview and the final response for your records. Free income tax return New subject areas are added on a regular basis. Free income tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free income tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free income tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free income tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free income tax return 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 income tax return 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 income tax return You can also ask the IRS to mail a return or an account transcript to you. Free income tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free income tax return gov or by calling 1-800-908-9946. Free income tax return Tax return and tax account transcripts are generally available for the current year and the past three years. Free income tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free income tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free income tax return 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 income tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. Free income tax return gov and enter Where's My Amended Return? in the search box. Free income tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free income tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Free income tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. Free income tax return gov. Free income tax return Select the Payment tab on the front page of IRS. Free income tax return gov for more information. Free income tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free income tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free income tax return gov. Free income tax return 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 income tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free income tax return gov. Free income tax return Request an Electronic Filing PIN by going to IRS. Free income tax return gov and entering Electronic Filing PIN in the search box. Free income tax return Download forms, instructions and publications, including accessible versions for people with disabilities. Free income tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free income tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free income tax return An employee can answer questions about your tax account or help you set up a payment plan. Free income tax return Before you visit, check the Office Locator on IRS. Free income tax return 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 income tax return If you have a special need, such as a disability, you can request an appointment. Free income tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free income tax return Apply for an Employer Identification Number (EIN). Free income tax return Go to IRS. Free income tax return gov and enter Apply for an EIN in the search box. Free income tax return Read the Internal Revenue Code, regulations, or other official guidance. Free income tax return Read Internal Revenue Bulletins. Free income tax return Sign up to receive local and national tax news and more by email. Free income tax return Just click on “subscriptions” above the search box on IRS. Free income tax return gov and choose from a variety of options. Free income tax return    Phone. Free income tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free income tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Free income tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free income tax return gov, or download the IRS2Go app. Free income tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free income tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free income tax return Most VITA and TCE sites offer free electronic filing. Free income tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free income tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free income tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free income tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free income tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Free income tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free income tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free income tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free income tax return Note, the above information is for our automated hotline. Free income tax return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free income tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free income tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free income tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Free income tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free income tax return You should receive your order within 10 business days. Free income tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free income tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free income tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free income tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free income tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free income tax return    Walk-in. Free income tax return You can find a selection of forms, publications and services — in-person. Free income tax return Products. Free income tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free income tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free income tax return Services. Free income tax return You can walk in to your local TAC for face-to-face tax help. Free income tax return An employee can answer questions about your tax account or help you set up a payment plan. Free income tax return Before visiting, use the Office Locator tool on IRS. Free income tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free income tax return    Mail. Free income tax return You can send your order for forms, instructions, and publications to the address below. Free income tax return You should receive a response within 10 business days after your request is received. Free income tax return Internal Revenue Service 1201 N. Free income tax return Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free income tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free income tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free income tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free income tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free income tax return You face (or your business is facing) an immediate threat of adverse action. Free income tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free income tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free income tax return Here's why we can help: TAS is an independent organization within the IRS. Free income tax return Our advocates know how to work with the IRS. Free income tax return Our services are free and tailored to meet your needs. Free income tax return We have offices in every state, the District of Columbia, and Puerto Rico. Free income tax return   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free income tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free income tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free income tax return Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free income tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free income tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free income tax return Prev  Up  Next   Home   More Online Publications
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Protect Yourself Online

Every day, millions of computer users share files online. Whether it is music, games, video, or software, peer-to-peer (P2P) file sharing allows users to share all kinds of content. To share files, you download special software that connects your computer to an informal network of other computers running the same software. Millions of users could be connected to each other through this software at one time. The software is often free and easy to access.

However, file sharing can have a number of risks. For example, when you are connected to file-sharing programs, you could unknowingly allow others to copy private files you never intended to share. You could download material that is protected by copyright laws and find yourself mired in legal issues. You could download a virus or facilitate a security breach. Or you could unwittingly download pornography labeled as something else.

To secure the personal information stored on your computer, the FTC suggests that you:

  • Set up the file-sharing software very carefully.
  • Be aware of spyware. Use a good anti-spyware program.
  • Close your connection when you're not using it.
  • Use an effective anti-virus program and update it regularly.
  • Talk with your family about file sharing.

For more complete information on P2P, visit the FTC's website, OnguardOnline.

Online Copyright Issues

Quite simply, to make or download unauthorized copies of software is to break the law, no matter how many copies are involved. Whether you are casually making a few copies for friends, loaning disks, distributing and/or downloading pirated software via the Internet, or buying a single software program and then installing it on 100 computers, you are committing a copyright infringement. It doesn't matter if you make money or not. If you or your company is caught copying software, you may be held liable under both civil and criminal law.

If the copyright owner brings a civil action against you, the owner can stop you from using its software immediately and can also request monetary damages. The copyright owner can sue for as much as $150,000 for each program copied. In addition, the government can criminally prosecute you for copyright infringement. If convicted, you can be fined up to $250,000, be sentenced to jail for up to five years, or both.

For more information contact the U.S. Department of Justice or the Business Software alliance, with content on online piracy issues.

The Free Income Tax Return

Free income tax return 10. Free income tax return   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents Full-time student. Free income tax return Adjusted gross income. Free income tax return Distributions received by spouse. Free income tax return Testing period. Free income tax return If you or your employer make eligible contributions (defined later) to a retirement plan, you may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Free income tax return This credit could reduce the federal income tax you pay dollar for dollar. Free income tax return Can you claim the credit?   If you or your employer make eligible contributions to a retirement plan, you can claim the credit if all of the following apply. Free income tax return You are not under age 18. Free income tax return You are not a full-time student (explained next). Free income tax return No one else, such as your parent(s), claims an exemption for you on their tax return. Free income tax return Your adjusted gross income (defined later) is not more than: $59,000 for 2013 ($60,000 for 2014) if your filing status is married filing jointly, $44,250 for 2013 ($45,000 for 2014) if your filing status is head of household (with qualifying person), or $29,500 for 2013 ($30,000 for 2014) if your filing status is single, married filing separately, or qualifying widow(er) with dependent child. Free income tax return Full-time student. Free income tax return   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Free income tax return You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time. Free income tax return Adjusted gross income. Free income tax return   This is generally the amount on line 38 of your 2013 Form 1040 or line 22 of your 2013 Form 1040A. Free income tax return However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Free income tax return Eligible contributions. Free income tax return   These include: Contributions to a traditional or Roth IRA, Elective deferrals, including amounts designated as after-tax Roth contributions, to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Free income tax return They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or a section 403(b) annuity. Free income tax return For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Free income tax return Reducing eligible contributions. Free income tax return   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included earlier under Eligible contributions. Free income tax return Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Free income tax return      Do not reduce your eligible contributions by any of the following: The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Free income tax return Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Free income tax return Loans from a qualified employer plan treated as a distribution. Free income tax return Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Free income tax return Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Free income tax return Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Free income tax return Distributions from a military retirement plan. Free income tax return Distributions received by spouse. Free income tax return   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Free income tax return Testing period. Free income tax return   The testing period consists of: The year in which you claim the credit, The 2 years before the year in which you claim the credit, and The period after the end of the year in which you claim the credit and before the due date of the return (including extensions) for filing your return for the year in which you claimed the credit. Free income tax return Example. Free income tax return You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Free income tax return You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible section 457(b) deferred compensation plan in 2012. Free income tax return Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Free income tax return You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Free income tax return You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you and your spouse received in 2011, 2012, 2013, and 2014. Free income tax return Maximum eligible contributions. Free income tax return   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Free income tax return Effect on other credits. Free income tax return   The amount of this credit will not change the amount of your refundable tax credits. Free income tax return A refundable tax credit, such as the earned income credit or the additional child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Free income tax return Maximum credit. Free income tax return   This is a nonrefundable credit. Free income tax return The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits or the adoption credit) in any year. Free income tax return If your tax liability is reduced to zero because of other nonrefundable credits, such as the education credits, then you will not be entitled to this credit. Free income tax return How to figure and report the credit. Free income tax return   The amount of the credit you can get is based on the contributions you make and your credit rate. Free income tax return The credit rate can be as low as 10% or as high as 50%. Free income tax return Your credit rate depends on your income and your filing status. Free income tax return See Form 8880, Credit for Qualified Retirement Savings Contributions, to determine your credit rate. Free income tax return   The maximum contribution taken into account is $2,000 per person. Free income tax return On a joint return, up to $2,000 is taken into account for each spouse. Free income tax return   Figure the credit on Form 8880. Free income tax return Report the credit on line 50 of your Form 1040 or line 32 of your Form 1040A, and attach Form 8880 to your return. Free income tax return Prev  Up  Next   Home   More Online Publications