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State Efile

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State Efile

State efile 34. State efile   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. State efile The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. State efile This chapter explains the following. State efile Who is a qualifying child. State efile The amount of the credit. State efile How to claim the credit. State efile The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. State efile If you have no tax. State efile   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. State efile If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. State efile However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). State efile Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate 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. State efile S. State efile citizen, a U. State efile S. State efile national, or a resident of the United States. State efile If the child was adopted, see Adopted child , later. State efile For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. State efile Example 1. State efile Your son turned 17 on December 30, 2013. State efile He is a citizen of the United States and you claimed him as a dependent on your return. State efile He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. State efile Example 2. State efile Your daughter turned 8 years old in 2013. State efile She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. State efile She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. State efile Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). State efile   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). State efile   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. State efile To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. State efile For more information about the substantial presence test, see Publication 519, U. State efile S. State efile Tax Guide for Aliens. State efile Adopted child. State efile   An adopted child is always treated as your own child. State efile An adopted child includes a child lawfully placed with you for legal adoption. State efile   If you are a U. State efile S. State efile citizen or U. State efile S. State efile 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. State efile Exceptions to time lived with you. State efile   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. State efile Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. State efile   There are also exceptions for kidnapped children and children of divorced or separated parents. State efile For details, see Residency Test in chapter 3. State efile Qualifying child of more than one person. State efile   A special rule applies if your qualifying child is the qualifying child of more than one person. State efile For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. State efile Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. State efile Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. State efile The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. State efile If this amount is zero, you cannot take this credit because there is no tax to reduce. State efile But you may be able to take the additional child tax credit. State efile See Additional Child Tax Credit , later. State efile Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. State efile Married filing jointly - $110,000. State efile Single, head of household, or qualifying widow(er) - $75,000. State efile Married filing separately - $55,000. State efile Modified AGI. State efile   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. State efile Any amount excluded from income because of the exclusion of income from  Puerto Rico. State efile On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. State efile ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. State efile Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. State efile Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. State efile Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. State efile   If you do not have any of the above, your modified AGI is the same as your AGI. State efile AGI. State efile   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. State efile Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. State efile You cannot claim the child tax credit on Form 1040EZ. State efile You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. State efile If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. State efile To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. State efile If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. State efile If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. State efile Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. State efile The additional child tax credit may give you a refund even if you do not owe any tax. State efile How to claim the additional child tax credit. State efile   To claim the additional child tax credit, follow the steps below. State efile Make sure you figured the amount, if any, of your child tax credit. State efile See Claiming the Credit , earlier. State efile If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. State efile If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. State efile Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. State efile Part I is distinct and separate from Parts II–IV. State efile If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. State efile Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). State efile When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). State efile If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. State efile Parts II–IV Parts II–IV help you figure your additional child tax credit. State efile Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. State efile See How to claim the additional child tax credit , earlier. State efile Prev  Up  Next   Home   More Online Publications
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State efile 29. State efile   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). State efile Los temas abarcan: Quién está sujeto al límite. State efile Qué deducciones detalladas están limitadas. State efile Cómo calcular el límite. State efile Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. State efile ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. State efile El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). State efile ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. State efile Intereses pagados —líneas 10,11,12 y 13. State efile Donaciones a organizaciones caritativas —línea 19. State efile Gastos laborales y determinadas deducciones misceláneas —línea 27. State efile Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. State efile ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. State efile Sin embargo, igualmente están sujetas a otros límites aplicables. State efile Gastos médicos y dentales —línea 4. State efile Gastos de intereses de inversión —línea 14. State efile Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. State efile Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. State efile Pérdidas por apuestas y juegos de azar —línea 28. State efile ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. State efile Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. State efile Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. State efile ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. State efile Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). State efile Hoja de trabajo de deducciones detalladas. State efile   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. State efile Anote el resultado en la línea 29 del Anexo A (Formulario 1040). State efile Guarde la hoja de trabajo con su documentación. State efile Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. State efile Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). State efile Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. State efile Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. State efile Tienen ingresos brutos ajustados de $325,500 en la línea 38. State efile Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. State efile Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. State efile Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). State efile Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). State efile Prev  Up  Next   Home   More Online Publications