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Military Tax

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Military Tax

Military tax 5. Military tax   Exemptions, Deductions, and Credits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Items Related to Excluded Income Exemptions Contributions to Foreign Charitable Organizations Moving ExpensesAllocation of Moving Expenses Forms To File Contributions to Individual Retirement Arrangements Taxes of Foreign Countries and U. Military tax S. Military tax PossessionsCredit for Foreign Income Taxes Deduction for Foreign Income Taxes Deduction for Other Foreign Taxes How To Report Deductions Topics - This chapter discusses: The rules concerning items related to excluded income, Exemptions, Contributions to foreign charitable organizations, Moving expenses, Contributions to individual retirement arrangements (IRAs), Taxes of foreign countries and U. Military tax S. Military tax possessions, and How to report deductions. Military tax Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 514 Foreign Tax Credit for Individuals 521 Moving Expenses 523 Selling Your Home 590 Individual Retirement Arrangements (IRAs) 597 Information on the United States—Canada Income Tax Treaty Form (and Instructions) 1116 Foreign Tax Credit 2106 Employee Business Expenses 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 3903 Moving Expenses Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business SS-5 Application for a Social Security Card W-7 Application for IRS Individual Taxpayer Identification Number See chapter 7 for information about getting these publications and forms. Military tax Items Related to Excluded Income U. Military tax S. Military tax citizens and resident aliens living outside the United States generally are allowed the same deductions as citizens and residents living in the United States. Military tax If you choose to exclude foreign earned income or housing amounts, you cannot deduct, exclude, or claim a credit for any item that can be allocated to or charged against the excluded amounts. Military tax This includes any expenses, losses, and other normally deductible items that are allocable to the excluded income. Military tax You can deduct only those expenses connected with earning includible income. Military tax These rules apply only to items definitely related to the excluded earned income and they do not apply to other items that are not definitely related to any particular type of gross income. Military tax These rules do not apply to items such as: Personal exemptions, Qualified retirement contributions, Alimony payments, Charitable contributions, Medical expenses, Mortgage interest, or Real estate taxes on your personal residence. Military tax For purposes of these rules, your housing deduction is not treated as allocable to your excluded income, but the deduction for self- employment tax is. Military tax If you receive foreign earned income in a tax year after the year in which you earned it, you may have to file an amended return for the earlier year to properly adjust the amounts of deductions, credits, or exclusions allocable to your foreign earned income and housing exclusions. Military tax Example. Military tax In 2012, you had $90,400 of foreign earned income and $9,500 of deductions allocable to your foreign earned income. Military tax You did not have a housing exclusion. Military tax Because you excluded all of your foreign earned income, you would not have been able to claim any of the deductions on your 2012 return. Military tax In 2013, you received a $12,000 bonus for work you did abroad in 2012. Military tax You can exclude $4,700 of the bonus because the limit on the foreign earned income exclusion for 2012 was $95,100 and you have already excluded $90,400. Military tax Since you must include $7,300 of the bonus ($12,000 − $4,700) for work you did in 2012 in income, you can file an amended return for 2012 to claim $677 of the deductions. Military tax This is the deductions allocable to the foreign earned income ($9,500) multiplied by the includible portion of the foreign earned income ($7,300) and divided by the total foreign earned income for 2012 ($102,400). Military tax Exemptions You can claim an exemption for your nonresident alien spouse on your separate return, provided your spouse has no gross income for U. Military tax S. Military tax tax purposes and is not the dependent of another U. Military tax S. Military tax taxpayer. Military tax You also can claim exemptions for individuals who qualify as your dependents. Military tax To be your dependent, the individual must be a U. Military tax S. Military tax citizen, U. Military tax S. Military tax national, U. Military tax S. Military tax resident alien, or a resident of Canada or Mexico for some part of the calendar year in which your tax year begins. Military tax Children. Military tax   Children usually are citizens or residents of the same country as their parents. Military tax If you were a U. Military tax S. Military tax citizen when your child was born, your child generally is a U. Military tax S. Military tax citizen. Military tax This is true even if the child's other parent is a nonresident alien, the child was born in a foreign country, and the child lives abroad with the other parent. Military tax   If you have a legally adopted child who is not a U. Military tax S. Military tax citizen, U. Military tax S. Military tax resident, or U. Military tax S. Military tax national, the child meets the citizen requirement if you are a U. Military tax S. Military tax citizen or U. Military tax S. Military tax national and the child lived with you as a member of your household all year. Military tax Social security number. Military tax   You must include on your return the social security number (SSN) of each dependent for whom you claim an exemption. Military tax To get a social security number for a dependent, apply at a Social Security office or U. Military tax S. Military tax consulate. Military tax You must provide original or certified copies of documents to verify the dependent's age, identity, and citizenship, and complete Form SS-5. Military tax   If you do not have an SSN for a child who was born in 2013 and died in 2013, attach a copy of the child's birth certificate to your tax return. Military tax Print “Died” in column (2) of line 6c of your Form 1040 or Form 1040A. Military tax   If your dependent is a nonresident alien who is not eligible to get a social security number, you must list the dependent's individual taxpayer identification number (ITIN) instead of an SSN. Military tax To apply for an ITIN, file Form W-7 with the IRS. Military tax It usually takes 6 to 10 weeks to get an ITIN. Military tax Enter your dependent's ITIN wherever an SSN is requested on your tax return. Military tax More information. Military tax   For more information about exemptions, see Publication 501. Military tax Contributions to Foreign Charitable Organizations If you make contributions directly to a foreign church or other foreign charitable organization, you generally cannot deduct them. Military tax Exceptions are explained under Canadian, Mexican, and Israeli charities, later. Military tax You can deduct contributions to a U. Military tax S. Military tax organization that transfers funds to a charitable foreign organization if the U. Military tax S. Military tax organization controls the use of the funds by the foreign organization or if the foreign organization is just an administrative arm of the U. Military tax S. Military tax organization. Military tax Canadian, Mexican, and Israeli charities. Military tax   Under the income tax treaties with Canada, Mexico and Israel, you may be able to deduct contributions to certain Canadian, Mexican, and Israeli charitable organizations. Military tax Generally, you must have income from sources in Canada, Mexico, or Israel, and the organization must meet certain requirements. Military tax See Publication 597, Information on the United States-Canada Income Tax Treaty, and Publication 526, Charitable Contributions, for more information. Military tax Moving Expenses If you moved to a new home in 2013 because of your job or business, you may be able to deduct the expenses of your move. Military tax Generally, to be deductible, the moving expenses must have been paid or incurred in connection with starting work at a new job location. Military tax See Publication 521 for a complete discussion of the deduction for moving expenses and information about moves within the United States. Military tax Foreign moves. Military tax   A foreign move is a move in connection with the start of work at a new job location outside the United States and its possessions. Military tax A foreign move does not include a move back to the United States or its possessions. Military tax Allocation of Moving Expenses When your new place of work is in a foreign country, your moving expenses are directly connected with the income earned in that foreign country. Military tax If you exclude all or part of the income that you earn at the new location under the foreign earned income exclusion or the foreign housing exclusion, you cannot deduct the part of your moving expense that is allocable to the excluded income. Military tax Also, you cannot deduct the part of the moving expense related to the excluded income for a move from a foreign country to the United States if you receive a reimbursement that you are able to treat as compensation for services performed in the foreign country. Military tax Year to which expense is connected. Military tax   The moving expense is connected with earning the income (including reimbursements, as discussed in chapter 4 under Reimbursement of moving expenses ) either entirely in the year of the move or in 2 years. Military tax It is connected with earning the income entirely in the year of the move if you qualify for the foreign earned income exclusion under the bona fide residence test or physical presence test for at least 120 days during that tax year. Military tax   If you do not qualify under either the bona fide residence test or the physical presence test for at least 120 days during the year of the move, the expense is connected with earning the income in 2 years. Military tax The moving expense is connected with the year of the move and the following year if the move is from the United States to a foreign country. Military tax The moving expense is connected with the year of the move and the preceding year if the move is from a foreign country to the United States. Military tax Amount allocable to excluded income. Military tax   To figure the amount of your moving expense that is allocable to your excluded foreign earned income (and not deductible), you must multiply your total moving expense deduction by a fraction. Military tax The numerator (top number) of the fraction is the total of your excluded foreign earned income and housing amounts for both years and the denominator (bottom number) of the fraction is your total foreign earned income for both years. Military tax Example. Military tax On November 1, 2012, you transfer to Monaco. Military tax Your tax home is in Monaco, and you are a bona fide resident of Monaco for the entire tax year 2013. Military tax In 2012, you paid $6,000 for allowable moving expenses for your move from the United States to Monaco. Military tax You were fully reimbursed (under a nonaccountable plan) for these expenses in the same year. Military tax The reimbursement is included in your income. Military tax Your only other income consists of $16,000 wages earned in 2012 after the date of your move, and $100,100 wages earned in Monaco for 2013. Military tax Because you did not meet the bona fide residence test for at least 120 days during 2012, the year of the move, the moving expenses are for services you performed in both 2012 and the following year, 2013. Military tax Your total foreign earned income for both years is $122,100, consisting of $16,000 wages for 2012, $100,100 wages for 2013, and $6,000 moving expense reimbursement for both years. Military tax You have no housing exclusion. Military tax The total amount you can exclude is $113,190, consisting of the $97,600 full-year exclusion for 2013 and a $15,590 part-year exclusion for 2012 ($95,100 times the fraction of 60 qualifying bona fide residence days over 366 total days in the year). Military tax To find the part of your moving expenses that is not deductible, multiply your $6,000 total expenses by the fraction $113,190 over $122,100. Military tax The result, $5,562, is your nondeductible amount. Military tax    You must report the full amount of the moving expense reimbursement in the year in which you received the reimbursement. Military tax In the preceding example, this year was 2012. Military tax You attribute the reimbursement to both 2012 and 2013 only to figure the amount of foreign earned income eligible for exclusion for each year. Military tax Move between foreign countries. Military tax   If you move between foreign countries, your moving expense is allocable to income earned in the year of the move if you qualified under either the bona fide residence test or the physical presence test for a period that includes at least 120 days in the year of the move. Military tax New place of work in U. Military tax S. Military tax   If your new place of work is in the United States, the deductible moving expenses are directly connected with the income earned in the United States. Military tax If you treat a reimbursement from your employer as foreign earned income (see the discussion in chapter 4), you must allocate deductible moving expenses to foreign earned income. Military tax Storage expenses. Military tax   These expenses are attributable to work you do during the year in which you incur the storage expenses. Military tax You cannot deduct the amount allocable to excluded income. Military tax Moving Expense Attributable to Foreign Earnings in 2 Years If your moving expense deduction is attributable to your foreign earnings in 2 years (the year of the move and the following year), you should request an extension of time to file your return for the year of the move until after the end of the second year. Military tax By then, you should have all the information needed to properly figure the moving expense deduction. Military tax See Extensions under When To File and Pay in chapter 1. Military tax If you do not request an extension, you should figure the part of the moving expense that you cannot deduct because it is allocable to the foreign earned income you are excluding. Military tax You do this by multiplying the moving expense by a fraction, the numerator (top number) of which is your excluded foreign earned income for the year of the move, and the denominator (bottom number) of which is your total foreign earned income for the year of the move. Military tax Once you know your foreign earnings and exclusion for the following year, you must either: Adjust the moving expense deduction by filing an amended return for the year of the move, or Recapture any additional unallowable amount as income on your return for the following year. Military tax If, after you make the final computation, you have an additional amount of allowable moving expense deduction, you can claim this only on an amended return for the year of the move. Military tax You cannot claim it on the return for the second year. Military tax Forms To File Report your moving expenses on Form 3903. Military tax Report your moving expense deduction on line 26 of Form 1040. Military tax If you must reduce your moving expenses by the amount allocable to excluded income (as explained later under How To Report Deductions ), attach a statement to your return showing how you figured this amount. Military tax For more information about figuring moving expenses, see Publication 521. Military tax Contributions to Individual Retirement Arrangements Contributions to your individual retirement arrangements (IRAs) that are traditional IRAs or Roth IRAs are generally limited to the lesser of $5,500 ($6,500 if 50 or older) or your compensation that is includible in your gross income for the tax year. Military tax In determining compensation for this purpose, do not take into account amounts you exclude under either the foreign earned income exclusion or the foreign housing exclusion. Military tax Do not reduce your compensation by the foreign housing deduction. Military tax If you are covered by an employer retirement plan at work, your deduction for your contributions to your traditional IRAs is generally limited based on your modified adjusted gross income. Military tax This is your adjusted gross income figured without taking into account the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction. Military tax Other modifications are also required. Military tax For more information on IRAs, see Publication 590. Military tax Taxes of Foreign Countries and U. Military tax S. Military tax Possessions You can take either a credit or a deduction for income taxes paid to a foreign country or a U. Military tax S. Military tax possession. Military tax Taken as a deduction, foreign income taxes reduce your taxable income. Military tax Taken as a credit, foreign income taxes reduce your tax liability. Military tax You must treat all foreign income taxes the same way. Military tax If you take a credit for any foreign income taxes, you cannot deduct any foreign income taxes. Military tax However, you may be able to deduct other foreign taxes. Military tax See Deduction for Other Foreign Taxes, later. Military tax There is no rule to determine whether it is to your advantage to take a deduction or a credit for foreign income taxes. Military tax In most cases, it is to your advantage to take foreign income taxes as a tax credit, which you subtract directly from your U. Military tax S. Military tax tax liability, rather than as a deduction in figuring taxable income. Military tax However, if foreign income taxes were imposed at a high rate and the proportion of foreign income to U. Military tax S. Military tax income is small, a lower final tax may result from deducting the foreign income taxes. Military tax In any event, you should figure your tax liability both ways and then use the one that is better for you. Military tax You can make or change your choice within 10 years from the due date for filing the tax return on which you are entitled to take either the deduction or the credit. Military tax Foreign income taxes. Military tax   These are generally income taxes you pay to any foreign country or possession of the United States. Military tax Foreign income taxes on U. Military tax S. Military tax return. Military tax   Foreign income taxes can only be taken as a credit on Form 1040, line 47, or as an itemized deduction on Schedule A. Military tax These amounts cannot be included as withheld income taxes on Form 1040, line 62. Military tax Foreign taxes paid on excluded income. Military tax   You cannot take a credit or deduction for foreign income taxes paid on earnings you exclude from tax under any of the following. Military tax Foreign earned income exclusion. Military tax Foreign housing exclusion. Military tax Possession exclusion. Military tax If your wages are completely excluded, you cannot deduct or take a credit for any of the foreign taxes paid on your wages. Military tax   If only part of your wages is excluded, you cannot deduct or take a credit for the foreign income taxes allocable to the excluded part. Military tax You find the taxes allocable to your excluded wages by applying a fraction to the foreign taxes paid on foreign earned income received during the tax year. Military tax The numerator (top number) of the fraction is your excluded foreign earned income received during the tax year minus deductible expenses allocable to that income (not including the foreign housing deduction). Military tax The denominator (bottom number) of the fraction is your total foreign earned income received during the tax year minus all deductible expenses allocable to that income (including the foreign housing deduction). Military tax   If foreign law taxes both earned income and some other type of income and the taxes on the other type cannot be separated, the denominator of the fraction is the total amount of income subject to foreign tax minus deductible expenses allocable to that income. Military tax    If you take a foreign tax credit for tax on income you could have excluded under your choice to exclude foreign earned income or your choice to exclude foreign housing costs, one or both of the choices may be considered revoked. Military tax Credit for Foreign Income Taxes If you take the foreign tax credit, you may have to file Form 1116 with Form 1040. Military tax Form 1116 is used to figure the amount of foreign tax paid or accrued that can be claimed as a foreign tax credit. Military tax Do not include the amount of foreign tax paid or accrued as withheld federal income taxes on Form 1040, line 62. Military tax The foreign income tax for which you can claim a credit is the amount of legal and actual tax liability you pay or accrue during the year. Military tax The amount for which you can claim a credit is not necessarily the amount withheld by the foreign country. Military tax You cannot take a foreign tax credit for income tax you paid to a foreign country that would be refunded by the foreign country if you made a claim for refund. Military tax Subsidies. Military tax   If a foreign country returns your foreign tax payments to you in the form of a subsidy, you cannot claim a foreign tax credit based on these payments. Military tax This rule applies to a subsidy provided by any means that is determined, directly or indirectly, by reference to the amount of tax, or to the base used to figure the tax. Military tax   Some ways of providing a subsidy are refunds, credits, deductions, payments, or discharges of obligations. Military tax A credit is also not allowed if the subsidy is given to a person related to you, or persons who participated in a transaction or a related transaction with you. Military tax Limit The foreign tax credit is limited to the part of your total U. Military tax S. Military tax tax that is in proportion to your taxable income from sources outside the United States compared to your total taxable income. Military tax The allowable foreign tax credit cannot be more than your actual foreign tax liability. Military tax Exemption from limit. Military tax   You will not be subject to this limit and will not have to file Form 1116 if you meet all three of the following requirements. Military tax Your only foreign source income for the year is passive income (dividends, interest, royalties, etc. Military tax ) that is reported to you on a payee statement (such as a Form 1099-DIV or 1099-INT). Military tax Your foreign taxes for the year that qualify for the credit are not more than $300 ($600 if you are filing a joint return) and are reported on a payee statement. Military tax You elect this procedure. Military tax If you make this election, you cannot carry back or carry over any unused foreign tax to or from this year. Military tax Separate limit. Military tax   You must figure the limit on a separate basis with regard to “passive category income” and “general category income” (see the instructions for Form 1116). Military tax Figuring the limit. Military tax   In figuring taxable income in each category, you take into account only the amount that you must include in income on your federal tax return. Military tax Do not take any excluded amount into account. Military tax   To determine your taxable income in each category, deduct expenses and losses that are definitely related to that income. Military tax   Other expenses (such as itemized deductions or the standard deduction) not definitely related to specific items of income must be apportioned to the foreign income in each category by multiplying them by a fraction. Military tax The numerator (top number) of the fraction is your gross foreign income in the separate limit category. Military tax The denominator (bottom number) of the fraction is your gross income from all sources. Military tax For this purpose, gross income includes income that is excluded under the foreign earned income provisions but does not include any other exempt income. Military tax You must use special rules for deducting interest expenses. Military tax For more information on allocating and apportioning your deductions, see Publication 514. Military tax Exemptions. Military tax   Do not take the deduction for exemptions for yourself, your spouse, or your dependents in figuring taxable income for purposes of the limit. Military tax Recapture of foreign losses. Military tax   If you have an overall foreign loss and the loss reduces your U. Military tax S. Military tax source income (resulting in a reduction of your U. Military tax S. Military tax tax liability), you must recapture the loss in later years when you have taxable income from foreign sources. Military tax This is done by treating a part of your taxable income from foreign sources in later years as U. Military tax S. Military tax source income. Military tax This reduces the numerator of the limiting fraction and the resulting foreign tax credit limit. Military tax Recapture of domestic losses. Military tax   If you have an overall domestic loss (resulting in no U. Military tax S. Military tax tax liability), you cannot claim a foreign tax credit for taxes paid during that year. Military tax You must recapture the loss in later years when you have U. Military tax S. Military tax source taxable income. Military tax This is done by treating a part of your taxable income from U. Military tax S. Military tax sources in later years as foreign source income. Military tax This increases the numerator of the limiting fraction and the resulting foreign tax credit limit. Military tax Foreign tax credit carryback and carryover. Military tax   The amount of foreign income tax not allowed as a credit because of the limit can be carried back 1 year and carried forward 10 years. Military tax   More information on figuring the foreign tax credit can be found in Publication 514. Military tax Deduction for Foreign Income Taxes Instead of taking the foreign tax credit, you can deduct foreign income taxes as an itemized deduction on Schedule A (Form 1040). Military tax You can deduct only foreign income taxes paid on income that is subject to U. Military tax S. Military tax tax. Military tax You cannot deduct foreign taxes paid on earnings you exclude from tax under any of the following. Military tax Foreign earned income exclusion. Military tax Foreign housing exclusion. Military tax Possession exclusion. Military tax Example. Military tax You are a U. Military tax S. Military tax citizen and qualify to exclude your foreign earned income. Military tax Your excluded wages in Country X are $70,000 on which you paid income tax of $10,000. Military tax You received dividends from Country X of $2,000 on which you paid income tax of $600. Military tax You can deduct the $600 tax payment because the dividends relating to it are subject to U. Military tax S. Military tax tax. Military tax Because you exclude your wages, you cannot deduct the income tax of $10,000. Military tax If you exclude only a part of your wages, see the earlier discussion under Foreign taxes paid on excluded income. Military tax Deduction for Other Foreign Taxes You can deduct real property taxes you pay that are imposed on you by a foreign country. Military tax You take this deduction on Schedule A (Form 1040). Military tax You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Military tax On the other hand, you generally can deduct personal property taxes when you pay them to U. Military tax S. Military tax possessions. Military tax But if you claim the possession exclusion, see Publication 570. Military tax The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Military tax You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes imposed by a foreign country. Military tax How To Report Deductions If you exclude foreign earned income or housing amounts, how you show your deductions on your tax return and how you figure the amount allocable to your excluded income depends on whether the expenses are used in figuring adjusted gross income (Form 1040, line 38) or are itemized deductions. Military tax If you have deductions used in figuring adjusted gross income, enter the total amount for each of these items on the appropriate lines and schedules of Form 1040. Military tax Generally, you figure the amount of a deduction related to the excluded income by multiplying the deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. Military tax Enter the amount of the deduction(s) related to excluded income on line 44 of Form 2555. Military tax If you have itemized deductions related to excluded income, enter on Schedule A (Form 1040) only the part not related to excluded income. Military tax You figure that amount by subtracting from the total deduction the amount related to excluded income. Military tax Generally, you figure the amount that is related to the excluded income by multiplying the total deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. Military tax Attach a statement to your return showing how you figured the deductible amount. Military tax Example 1. Military tax You are a U. Military tax S. Military tax citizen employed as an accountant. Military tax Your tax home is in Germany for the entire tax year. Military tax You meet the physical presence test. Military tax Your foreign earned income for the year was $122,000 and your investment income was $10,380. Military tax After excluding $97,600, your AGI is $34,780. Military tax You had unreimbursed business expenses of $2,500 for travel and entertainment in earning your foreign income, of which $500 was for meals and entertainment. Military tax These expenses are deductible only as miscellaneous deductions on Schedule A (Form 1040). Military tax You also have $500 of miscellaneous expenses that are not related to your foreign income that you enter on line 23 of Schedule A. Military tax You must fill out Form 2106. Military tax On that form, reduce your deductible meal and entertainment expenses by 50% ($250). Military tax You must reduce the remaining $2,250 of travel and entertainment expenses by 80% ($1,800) because you excluded 80% ($97,600/$122,000) of your foreign earned income. Military tax You carry the remaining total of $450 to line 21 of Schedule A. Military tax Add the $450 to the $500 that you have on line 23 and enter the total ($950) on line 24. Military tax On line 26 of Schedule A, enter $696, which is 2% of your adjusted gross income of $34,780 (line 38, Form 1040) and subtract it from the amount on line 24. Military tax Enter $254 on line 27 of Schedule A. Military tax Example 2. Military tax You are a U. Military tax S. Military tax citizen, have a tax home in Spain, and meet the physical presence test. Military tax You are self-employed and personal services produce the business income. Military tax Your gross income was $116,931, business expenses $66,895, and net income (profit) $50,036. Military tax You choose the foreign earned income exclusion and exclude $97,600 of your gross income. Military tax Since your excluded income is 83. Military tax 47% of your total income, 83. Military tax 47% of your business expenses are not deductible. Military tax Report your total income and expenses on Schedule C (Form 1040). Military tax On Form 2555 you will show the following: Line 20a, $116,931, gross income, Lines 42 and 43, $97,600, foreign earned income exclusion, and Line 44, $55,837 (83. Military tax 47% × $66,895) business expenses attributable to the exclusion. Military tax In this situation (Example 2), you cannot use Form 2555-EZ since you had self-employment income and business expenses. Military tax Example 3. Military tax Assume in Example 2 that both capital and personal services combine to produce the business income. Military tax No more than 30% of your net income, or $15,011, assuming that this amount is a reasonable allowance for your services, is considered earned and can be excluded. Military tax Your exclusion of $15,011 is 12. Military tax 84% of your gross income ($15,011 ÷ $116,931). Military tax Because you excluded 12. Military tax 84% of your total income, $8,589 (. Military tax 1284 x $66,895) of your business expenses is attributable to the excluded income and is not deductible. Military tax Example 4. Military tax You are a U. Military tax S. Military tax citizen, have a tax home in Brazil, and meet the physical presence test. Military tax You are self-employed and both capital and personal services combine to produce business income. Military tax Your gross income was $146,000, business expenses were $172,000, and your net loss was $26,000. Military tax A reasonable allowance for the services you performed for the business is $77,000. Military tax Because you incurred a net loss, the earned income limit of 30% of your net profit does not apply. Military tax The $77,000 is foreign earned income. Military tax If you choose to exclude the $77,000, you exclude 52. Military tax 74% of your gross income ($77,000 ÷ $146,000), and 52. Military tax 74% of your business expenses ($90,713) is attributable to that income and is not deductible. Military tax Show your total income and expenses on Schedule C (Form 1040). Military tax On Form 2555, exclude $77,000 and show $90,713 on line 44. Military tax Subtract line 44 from line 43, and enter the difference as a negative (in parentheses) on line 45. Military tax Because this amount is negative, enter it as a positive (no parentheses) on line 21, Form 1040, and combine it with your other income to arrive at total income on line 22 of Form 1040. Military tax In this situation (Example 4), you would probably not want to choose the foreign earned income exclusion if this was the first year you were eligible. Military tax If you had chosen the exclusion in an earlier year, you might want to revoke the choice for this year. Military tax To do so would mean that you could not claim the exclusion again for the next 5 tax years without IRS approval. Military tax See Choosing the Exclusion in chapter 4. Military tax Example 5. Military tax You are a U. Military tax S. Military tax citizen, have a tax home in Panama, and meet the bona fide residence test. Military tax You have been performing services for clients as a partner in a firm that provides services exclusively in Panama. Military tax Capital investment is not material in producing the partnership's income. Military tax Under the terms of the partnership agreement, you are to receive 50% of the net profits. Military tax The partnership received gross income of $244,000 and incurred operating expenses of $98,250. Military tax Of the net profits of $145,750, you received $72,875 as your distributive share. Military tax You choose to exclude $97,600 of your share of the gross income. Military tax Because you exclude 80% ($97,600 ÷ $122,000) of your share of the gross income, you cannot deduct $39,300, 80% of your share of the operating expenses (. Military tax 80 × $49,125). Military tax Report $72,875, your distributive share of the partnership net profit, on Schedule E (Form 1040), Supplemental Income and Loss. Military tax On Form 2555, show $97,600 on line 42 and show $39,300 on line 44. Military tax Your exclusion on Form 2555 is $58,300. Military tax In this situation (Example 5), you cannot use Form 2555-EZ since you had earned income other than salaries and wages and you had business expenses. Military tax Prev  Up  Next   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

Nevada Department of Business and Industry

Website: Nevada Department of Business and Industry

Address: Nevada Department of Business and Industry
Fight Fraud Task Force
555 E. Washington Ave., Suite 4900
Las Vegas, NV 89101

Phone Number: 702-486-2750

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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 Business and Industry

Website: Department of Business and Industry

Address: Department of Business and Industry
Financial Institutions Division
2785 E. Desert Inn Rd., Suite 180
Las Vegas, NV 89121

Phone Number: 702-486-4120

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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.

Department of Business and Industry

Website: Department of Business and Industry

Address: Department of Business and Industry
Division of Insurance
2501 E. Sahara Ave., Suite 302
Las Vegas, NV 89104

Phone Number: 702-486-4009

Toll-free: 1-888-872-3234 (NV)

Department of Business and Industry

Website: Department of Business and Industry

Address: Department of Business and Industry
Division of Insurance
Consumer Services Section

1818 E. College Pkwy., Suite 103
Carson City, NV 89706

Phone Number: 775-687-0700

Toll-free: 1-888-872-3234 (NV)

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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.

Office of the Secretary of State

Website: Office of the Secretary of State

Address: Office of the Secretary of State
Securities Division
555 E. Washington Ave.,
Suite 5200
Las Vegas, NV 89101

Phone Number: 702-486-2440

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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 Utilities Commission - Northern NV

Website: Public Utilities Commission - Northern NV

Address: Public Utilities Commission - Northern NV
Consumer Complaint Resolution Division
1150 E. William St.
Carson City, NV 89701-3109

Phone Number: 775-684-6100

Public Utilities Commission - Southern NV

Website: Public Utilities Commission - Southern NV

Address: Public Utilities Commission - Southern NV
Consumer Complaint Resolution Division
9075 W. Diablo Dr., Suite 250
Las Vegas, NV 89148

Phone Number: 702-486-2600

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The Military Tax

Military tax 30. Military tax   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. Military tax This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. Military tax Figuring Your Tax Your income tax is based on your taxable income. Military tax After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Military tax The result is your total tax. Military tax Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Military tax This section provides a general outline of how to figure your tax. Military tax You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Military tax If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Military tax Tax. Military tax   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Military tax However, there are special methods if your income includes any of the following items. Military tax A net capital gain. Military tax (See chapter 16. Military tax ) Qualified dividends taxed at the same rates as a net capital gain. Military tax (See chapters 8 and 16. Military tax ) Lump-sum distributions. Military tax (See chapter 10. Military tax ) Farming or fishing income. Military tax (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Military tax ) Unearned income over $2,000 for certain children. Military tax (See chapter 31. Military tax ) Parents' election to report child's interest and dividends. Military tax (See chapter 31. Military tax ) Foreign earned income exclusion or the housing exclusion. Military tax (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. Military tax ) Credits. Military tax   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Military tax Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Military tax The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. Military tax CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. Military tax See Payments , later. Military tax   There are other credits that are not discussed in this publication. Military tax These include the following credits. Military tax General business credit, which is made up of several separate business-related credits. Military tax These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Military tax Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. Military tax See Form 8835, Part II. Military tax Work opportunity credit. Military tax See Form 5884. Military tax Credit for employer social security and Medicare taxes paid on certain employee tips. Military tax See Form 8846. Military tax Other taxes. Military tax   After you subtract your tax credits, determine whether there are any other taxes you must pay. Military tax This chapter does not explain these other taxes. Military tax You can find that information in other chapters of this publication and your form instructions. Military tax See the following table for other taxes you may need to add to your income tax. Military tax OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). Military tax   There are other taxes that are not discussed in this publication. Military tax These include the following items. Military tax Self-employment tax. Military tax You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Military tax Your net earnings from self-employment from other than church employee income were $400 or more. Military tax The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Military tax If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Military tax Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Military tax You had church employee income of $108. Military tax 28 or more. Military tax Additional Medicare Tax. Military tax Beginning in 2013, you may be subject to a 0. Military tax 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. Military tax For more information, see the Instructions for Form 1040, line 60 and Form 8959. Military tax Net Investment Income Tax (NIIT). Military tax Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Military tax NIIT is a 3. Military tax 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Military tax For more information, see the Instructions for Form 1040, line 60 and Form 8960. Military tax Recapture taxes. Military tax You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. Military tax For more information, see the instructions for Form 1040, line 60. Military tax Section 72(m)(5) excess benefits tax. Military tax If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. Military tax See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Military tax Uncollected social security and Medicare tax on group-term life insurance. Military tax If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. Military tax The amount should be shown in box 12 of your Form W-2 with codes M and N. Military tax Tax on golden parachute payments. Military tax This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Military tax The amount should be shown in box 12 of your Form W-2 with code K. Military tax See the instructions for Form 1040, line 60. Military tax Tax on accumulation distribution of trusts. Military tax This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Military tax See Form 4970 and its instructions. Military tax Additional tax on HSAs or MSAs. Military tax If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. Military tax See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Military tax Additional tax on Coverdell ESAs. Military tax This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Military tax See Publication 970, Tax Benefits for Education, and Form 5329. Military tax Additional tax on qualified tuition programs. Military tax This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Military tax See Publication 970 and Form 5329. Military tax Excise tax on insider stock compensation from an expatriated corporation. Military tax You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. Military tax For more information, see the instructions for Form 1040, line 60. Military tax Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Military tax This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Military tax For more information, see the instructions for Form 1040, line 60. Military tax Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Military tax For more information, see the instructions for Form 1040, line 60. Military tax Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Military tax For more information, see the instructions for Form 1040, line 60. Military tax Repayment of first-time homebuyer credit. Military tax For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Military tax Also see the instructions for Form 1040, line 59b. Military tax Payments. Military tax   After you determine your total tax, figure the total payments you have already made for the year. Military tax Include credits that are treated as payments. Military tax This chapter does not explain these payments and credits. Military tax You can find that information in other chapters of this publication and your form instructions. Military tax See the following table for amounts you can include in your total payments. Military tax PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. Military tax This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Military tax It is claimed on Form 1040, line 70. Military tax See Form 4136, Credit for Federal Tax Paid on Fuels. Military tax Refund or balance due. Military tax   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Military tax If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. Military tax S. Military tax savings bonds instead of receiving a paper check. Military tax Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Military tax The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Military tax Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Military tax You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. Military tax See Form 6251, Alternative Minimum Tax — Individuals. Military tax Adjustments and tax preference items. Military tax   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. Military tax More information. Military tax   For more information about the AMT, see the instructions for Form 6251. Military tax Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. Military tax If the IRS figures your tax and you paid too much, you will receive a refund. Military tax If you did not pay enough, you will receive a bill for the balance. Military tax To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. Military tax The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Military tax When the IRS cannot figure your tax. Military tax   The IRS cannot figure your tax for you if any of the following apply. Military tax You want your refund directly deposited into your accounts. Military tax You want any part of your refund applied to your 2014 estimated tax. Military tax You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Military tax Your taxable income is $100,000 or more. Military tax You itemize deductions. Military tax You file any of the following forms. Military tax Form 2555, Foreign Earned Income. Military tax Form 2555-EZ, Foreign Earned Income Exclusion. Military tax Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Military tax Form 4970, Tax on Accumulation Distribution of Trusts. Military tax Form 4972, Tax on Lump-Sum Distributions. Military tax Form 6198, At-Risk Limitations. Military tax Form 6251, Alternative Minimum Tax—Individuals. Military tax Form 8606, Nondeductible IRAs. Military tax Form 8615, Tax for Certain Children Who Have Unearned Income. Military tax Form 8814, Parents' Election To Report Child's Interest and Dividends. Military tax Form 8839, Qualified Adoption Expenses. Military tax Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Military tax Form 8889, Health Savings Accounts (HSAs). Military tax Form 8919, Uncollected Social Security and Medicare Tax on Wages. Military tax Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Military tax Enter your social security number in the space provided. Military tax If you are married, enter the social security numbers of you and your spouse even if you file separately. Military tax Sign and date your return and enter your occupation(s). Military tax If you are filing a joint return, both you and your spouse must sign it. Military tax Enter your daytime phone number in the space provided. Military tax This may help speed the processing of your return if we have a question that can be answered over the phone. Military tax If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Military tax If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. Military tax Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Military tax If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. Military tax Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Military tax Attach a copy of each of your Forms W-2 to your paper return. Military tax Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Military tax Mail your return to the Internal Revenue Service Center for the area where you live. Military tax A list of Service Center addresses is in the instructions for your tax return. Military tax Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Military tax Do not complete lines 9 through 12. Military tax If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. Military tax Payments. Military tax   Enter any federal income tax withheld on line 7. Military tax Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Military tax Earned income credit. Military tax   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Military tax Enter “EIC” in the space to the left of line 8a. Military tax Enter the nontaxable combat pay you elect to include in earned income on line 8b. Military tax   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. Military tax For details, see the Form 1040EZ Instructions. Military tax Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Military tax If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. Military tax Do not complete line 28. Military tax Complete lines 29 through 33 and 36 through 40 if they apply to you. Military tax However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Military tax Also, enter any write-in information that applies to you in the space to the left of line 41. Military tax Do not complete lines 34, 35, and 42 through 46. Military tax Payments. Military tax   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Military tax Enter any estimated tax payments you made on line 37. Military tax Credit for child and dependent care expenses. Military tax   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Military tax Enter the amount of the credit on line 29. Military tax The IRS will not figure this credit. Military tax Credit for the elderly or the disabled. Military tax   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Military tax Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. Military tax On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Military tax Complete Part II and Part III, lines 11 and 13, if they apply. Military tax Earned income credit. Military tax   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Military tax Enter “EIC” to the left of the entry space for line 38a. Military tax Enter the nontaxable combat pay you elect to include in earned income on line 38b. Military tax    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Military tax If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Military tax   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Military tax For details, see the Form 1040A Instructions. Military tax Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Military tax Do not complete line 44. Military tax If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. Military tax Read lines 45 through 71. Military tax Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Military tax Also, do not complete line 55 and lines 73 through 77. Military tax Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. Military tax Payments. Military tax   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Military tax Enter any estimated tax payments you made on line 63. Military tax Credit for child and dependent care expenses. Military tax   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Military tax Enter the amount of the credit on line 48. Military tax The IRS will not figure this credit. Military tax Credit for the elderly or the disabled. Military tax   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Military tax Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Military tax On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Military tax Complete Part II and Part III, lines 11 and 13, if they apply. Military tax Earned income credit. Military tax   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Military tax Enter “EIC” on the dotted line next to Form 1040, line 64a. Military tax Enter the nontaxable combat pay you elect to include in earned income on line 64b. Military tax   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Military tax If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Military tax   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Military tax For details, see the Form 1040 Instructions. Military tax Prev  Up  Next   Home   More Online Publications