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Military Taxes

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Military Taxes

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

Military taxes 14. Military taxes   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. Military taxes Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Military taxes Custom application of fertilizer and pesticide. Military taxes Fuel not used for farming. Military taxes Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. Military taxes Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. Military taxes You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. Military taxes Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. Military taxes The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. Military taxes Use on a farm for farming purposes. Military taxes Off-highway business use. Military taxes Uses other than as a fuel in a propulsion engine, such as home use. Military taxes Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. Military taxes See Publication 510, Excise Taxes, for more information. Military taxes Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. Military taxes Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. Military taxes See Table 14-1 for a list of available fuel tax credits and refunds. Military taxes Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. Military taxes Farm. Military taxes   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. Military taxes It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. Military taxes A fish farm is an area where fish are grown or raised and not merely caught or harvested. Military taxes Table 14-1. Military taxes Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. Military taxes Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. Military taxes 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. Military taxes See Reg. Military taxes 48. Military taxes 6427-10 (b)(1) for the definition of a blocked pump. Military taxes 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. Military taxes It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. Military taxes Farming purposes. Military taxes   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. Military taxes To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Military taxes To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Military taxes To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Military taxes To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Military taxes For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Military taxes The more-than-one-half test applies separately to each commodity. Military taxes Commodity means a single raw product. Military taxes For example, apples and peaches are two separate commodities. Military taxes To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. Military taxes Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. Military taxes   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. Military taxes Therefore, you can still claim the credit or refund for the fuel so used. Military taxes However, see Custom application of fertilizer and pesticide, later. Military taxes If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. Military taxes Buyer of fuel, including undyed diesel fuel or undyed kerosene. Military taxes   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. Military taxes For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. Military taxes Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Military taxes   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. Military taxes However, see Custom application of fertilizer and pesticide, next. Military taxes Also see Dyed Diesel Fuel and Dyed Kerosene, later. Military taxes Example. Military taxes Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. Military taxes Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. Military taxes In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. Military taxes Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. Military taxes Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. Military taxes No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. Military taxes In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. Military taxes Custom application of fertilizer and pesticide. Military taxes   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. Military taxes Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Military taxes For applicators using highway vehicles, only the fuel used on the farm is exempt. Military taxes Fuel used traveling on the highway to and from the farm is taxable. Military taxes Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. Military taxes For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Military taxes For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. Military taxes A sample waiver is included as Model Waiver L in the appendix of Publication 510. Military taxes A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. Military taxes To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. Military taxes However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. Military taxes Fuel not used for farming. Military taxes   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. Military taxes Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. Military taxes For personal use, such as lawn mowing. Military taxes In processing, packaging, freezing, or canning operations. Military taxes In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Military taxes All-terrain vehicles (ATVs). Military taxes   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. Military taxes Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. Military taxes If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. Military taxes Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. Military taxes For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. Military taxes Excise tax applies to the fuel used by the truck on the highways. Military taxes In this situation, undyed (taxed) fuel should be purchased for the truck. Military taxes You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. Military taxes You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. Military taxes Penalty. Military taxes   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. Military taxes The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Military taxes After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Military taxes For more information on this penalty, see Publication 510. Military taxes Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. Military taxes Off-highway business use. Military taxes   This is any use of fuel in a trade or business or in an income-producing activity. Military taxes The use must not be in a highway vehicle registered or required to be registered for use on public highways. Military taxes Off-highway business use generally does not include any use in a recreational motorboat. Military taxes Examples. Military taxes   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. Military taxes In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. Military taxes   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. Military taxes For more information, see Publication 510. Military taxes Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. Military taxes This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. Military taxes Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. Military taxes How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. Military taxes The basic rules for claiming credits and refunds are listed in Table 14-2 . Military taxes Table 14-2. Military taxes Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. Military taxes   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. Military taxes Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. Military taxes You do not have to use any special form, but the records should establish the following information. Military taxes The total number of gallons bought and used during the period covered by your claim. Military taxes The dates of the purchases. Military taxes The names and addresses of suppliers and amounts bought from each during the period covered by your claim. Military taxes The nontaxable use for which you used the fuel. Military taxes The number of gallons used for each nontaxable use. Military taxes It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. Military taxes For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. Military taxes Credit or refund. Military taxes   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. Military taxes If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. Military taxes Credit only. Military taxes   You can claim the following taxes only as a credit on your income tax return. Military taxes Tax on gasoline and aviation gasoline you used on a farm for farming purposes. Military taxes Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. Military taxes Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. Military taxes Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. Military taxes Do not claim a credit for any excise tax for which you have filed a refund claim. Military taxes How to claim a credit. Military taxes   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. Military taxes Individuals. Military taxes   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. Military taxes If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Military taxes Partnership. Military taxes   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Military taxes , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. Military taxes Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. Military taxes An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. Military taxes S. Military taxes Return of Income for Electing Large Partnerships. Military taxes Other entities. Military taxes   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. Military taxes When to claim a credit. Military taxes   You can claim a fuel tax credit on your income tax return for the year you used the fuel. Military taxes You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Military taxes A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. Military taxes Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. Military taxes Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). Military taxes The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Military taxes If you file Form 720, you can use its Schedule C for your refund claims for the quarter. Military taxes See the Instructions for Form 720. Military taxes Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. Military taxes You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. Military taxes This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. Military taxes If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. Military taxes If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. Military taxes Only one claim can be filed for a quarter. Military taxes You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. Military taxes You must claim a credit on your income tax return for the tax. Military taxes How to file a quarterly claim. Military taxes   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. Military taxes Send it to the address shown in the instructions. Military taxes If you file Form 720, you can use its Schedule C for your refund claims. Military taxes See the Instructions for Form 720. Military taxes When to file a quarterly claim. Military taxes   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. Military taxes If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. Military taxes    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. Military taxes 001 per gallon is generally not subject to credit or refund. Military taxes Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. Military taxes Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. Military taxes Cash method. Military taxes   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. Military taxes If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. Military taxes If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. Military taxes Example. Military taxes Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. Military taxes On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. Military taxes Then, on Form 4136, she claimed the $110 as a credit. Military taxes Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. Military taxes Accrual method. Military taxes   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. Military taxes It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. Military taxes Example. Military taxes Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. Military taxes On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. Military taxes On Form 4136, Patty claims the $155 as a credit. Military taxes She reports the $155 as other income on line 8b of her 2012 Schedule F. Military taxes Prev  Up  Next   Home   More Online Publications