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Tax Calculator 2012

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Tax Calculator 2012

Tax calculator 2012 1. Tax calculator 2012   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Tax calculator 2012 Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. Tax calculator 2012   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Tax calculator 2012 See Publication 501 for more information. Tax calculator 2012 Additional Medicare Tax. Tax calculator 2012  Beginning in 2013, a 0. Tax calculator 2012 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Tax calculator 2012 For more information, see the Instructions for Form 1040, line 60, and Form 8959. Tax calculator 2012 Net Investment Income Tax. Tax calculator 2012  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Tax calculator 2012 NIIT is a 3. Tax calculator 2012 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Tax calculator 2012 For more information, see the Instructions for Form 1040, line 60, and Form 8960. Tax calculator 2012 Refundable credit for prior year minimum tax. Tax calculator 2012  The refundable portion of the credit for prior year minimum tax is no longer available. Tax calculator 2012 Who must file. Tax calculator 2012  Generally, the amount of income you can receive before you must file a return has been increased. Tax calculator 2012 See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Tax calculator 2012 Reminders File online. Tax calculator 2012  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Tax calculator 2012 Create your own personal identification number (PIN) and file a completely paperless tax return. Tax calculator 2012 For more information, see Does My Return Have To Be on Paper , later. Tax calculator 2012 Change of address. Tax calculator 2012  If you change your address, you should notify the IRS. Tax calculator 2012 You can use Form 8822 to notify the IRS of the change. Tax calculator 2012 See Change of Address , later, under What Happens After I File. Tax calculator 2012 Enter your social security number. Tax calculator 2012  You must enter your social security number (SSN) in the spaces provided on your tax return. Tax calculator 2012 If you file a joint return, enter the SSNs in the same order as the names. Tax calculator 2012 Direct deposit of refund. Tax calculator 2012  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. Tax calculator 2012 See Direct Deposit under Refunds, later. Tax calculator 2012 If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Tax calculator 2012 Pay online or by phone. Tax calculator 2012  If you owe additional tax, you may be able to pay online or by phone. Tax calculator 2012 See How To Pay , later. Tax calculator 2012 Installment agreement. Tax calculator 2012  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Tax calculator 2012 See Installment Agreement , later, under Amount You Owe. Tax calculator 2012 You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Tax calculator 2012 Automatic 6-month extension. Tax calculator 2012  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Tax calculator 2012 S. Tax calculator 2012 Individual Income Tax Return. Tax calculator 2012 See Automatic Extension , later. Tax calculator 2012 Service in combat zone. Tax calculator 2012  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. Tax calculator 2012 See Individuals Serving in Combat Zone , later, under When Do I Have To File. Tax calculator 2012 Adoption taxpayer identification number. Tax calculator 2012  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). Tax calculator 2012 For more information, see Social Security Number (SSN) , later. Tax calculator 2012 Taxpayer identification number for aliens. Tax calculator 2012  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Tax calculator 2012 For more information, see Social Security Number (SSN) , later. Tax calculator 2012 Frivolous tax submissions. Tax calculator 2012  The IRS has published a list of positions that are identified as frivolous. Tax calculator 2012 The penalty for filing a frivolous tax return is $5,000. Tax calculator 2012 Also, the $5,000 penalty will apply to other specified frivolous submissions. Tax calculator 2012 For more information, see Civil Penalties , later. Tax calculator 2012 Introduction This chapter discusses the following topics. Tax calculator 2012 Whether you have to file a return. Tax calculator 2012 Which form to use. Tax calculator 2012 How to file electronically. Tax calculator 2012 When, how, and where to file your return. Tax calculator 2012 What happens if you pay too little or too much tax. Tax calculator 2012 What records you should keep and how long you should keep them. Tax calculator 2012 How you can change a return you have already filed. Tax calculator 2012 Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. Tax calculator 2012 Individuals in general. Tax calculator 2012 (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Tax calculator 2012 S. Tax calculator 2012 citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Tax calculator 2012 S. Tax calculator 2012 possessions. Tax calculator 2012 ) Dependents. Tax calculator 2012 Certain children under age 19 or full-time students. Tax calculator 2012 Self-employed persons. Tax calculator 2012 Aliens. Tax calculator 2012 The filing requirements for each category are explained in this chapter. Tax calculator 2012 The filing requirements apply even if you do not owe tax. Tax calculator 2012 Even if you do not have to file a return, it may be to your advantage to do so. Tax calculator 2012 See Who Should File, later. Tax calculator 2012 File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. Tax calculator 2012 Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. Tax calculator 2012 Individuals—In General If you are a U. Tax calculator 2012 S. Tax calculator 2012 citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Tax calculator 2012 To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Tax calculator 2012 Even if no table shows that you must file, you may need to file to get money back. Tax calculator 2012 (See Who Should File , later. Tax calculator 2012 ) Gross income. Tax calculator 2012   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Tax calculator 2012 It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). Tax calculator 2012 Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Tax calculator 2012 If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. Tax calculator 2012   Common types of income are discussed in Part Two of this publication. Tax calculator 2012 Community income. Tax calculator 2012   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. Tax calculator 2012 This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Tax calculator 2012 See Publication 555, Community Property, for more information. Tax calculator 2012 Nevada, Washington, and California domestic partners. Tax calculator 2012   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Tax calculator 2012 See Publication 555. Tax calculator 2012 Self-employed individuals. Tax calculator 2012   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. Tax calculator 2012 See Self-Employed Persons , later, for more information about your filing requirements. Tax calculator 2012    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Tax calculator 2012 Filing status. Tax calculator 2012   Your filing status depends on whether you are single or married and on your family situation. Tax calculator 2012 Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Tax calculator 2012 See chapter 2 for an explanation of each filing status. Tax calculator 2012 Age. Tax calculator 2012   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. Tax calculator 2012 See Table 1-1. Tax calculator 2012 You are considered 65 on the day before your 65th birthday. Tax calculator 2012 For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Tax calculator 2012 Table 1-1. Tax calculator 2012 2013 Filing Requirements for Most Taxpayers IF your filing status is. Tax calculator 2012 . Tax calculator 2012 . Tax calculator 2012 AND at the end of 2013 you  were. Tax calculator 2012 . Tax calculator 2012 . Tax calculator 2012 * THEN file a return if  your gross income  was at least. Tax calculator 2012 . Tax calculator 2012 . Tax calculator 2012 ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Tax calculator 2012 ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Tax calculator 2012 Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Tax calculator 2012 If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. Tax calculator 2012 Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Tax calculator 2012 Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Tax calculator 2012 But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Tax calculator 2012 *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Tax calculator 2012 Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. Tax calculator 2012 You are the surviving spouse, executor, administrator, or legal representative. Tax calculator 2012 The decedent met the filing requirements at the date of death. Tax calculator 2012 For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Tax calculator 2012 U. Tax calculator 2012 S. Tax calculator 2012 Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. Tax calculator 2012 For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Tax calculator 2012 S. Tax calculator 2012 Citizens and Resident Aliens Abroad. Tax calculator 2012 It is available online and at most U. Tax calculator 2012 S. Tax calculator 2012 embassies and consulates. Tax calculator 2012 See How To Get Tax Help in the back of this publication. Tax calculator 2012 Residents of Puerto Rico If you are a U. Tax calculator 2012 S. Tax calculator 2012 citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Tax calculator 2012 S. Tax calculator 2012 income tax return for any year in which you meet the income requirements. Tax calculator 2012 This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Tax calculator 2012 If you are a bona fide resident of Puerto Rico for the entire year, your U. Tax calculator 2012 S. Tax calculator 2012 gross income does not include income from sources within Puerto Rico. Tax calculator 2012 It does, however, include any income you received for your services as an employee of the United States or a U. Tax calculator 2012 S. Tax calculator 2012 agency. Tax calculator 2012 If you receive income from Puerto Rican sources that is not subject to U. Tax calculator 2012 S. Tax calculator 2012 tax, you must reduce your standard deduction. Tax calculator 2012 As a result, the amount of income you must have before you are required to file a U. Tax calculator 2012 S. Tax calculator 2012 income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Tax calculator 2012 For more information, see Publication 570, Tax Guide for Individuals With Income From U. Tax calculator 2012 S. Tax calculator 2012 Possessions. Tax calculator 2012 Individuals With Income From U. Tax calculator 2012 S. Tax calculator 2012 Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Tax calculator 2012 S. Tax calculator 2012 Virgin Islands, special rules may apply when determining whether you must file a U. Tax calculator 2012 S. Tax calculator 2012 federal income tax return. Tax calculator 2012 In addition, you may have to file a return with the individual island government. Tax calculator 2012 See Publication 570 for more information. Tax calculator 2012 Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. Tax calculator 2012 You also must file if your situation is described in Table 1-3. Tax calculator 2012 Responsibility of parent. Tax calculator 2012   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Tax calculator 2012 If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. Tax calculator 2012 If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Tax calculator 2012 ” Child's earnings. Tax calculator 2012   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Tax calculator 2012 This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Tax calculator 2012 But if the child does not pay the tax due on this income, the parent is liable for the tax. Tax calculator 2012 Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. Tax calculator 2012 If this election is made, the child does not have to file a return. Tax calculator 2012 See Parent's Election To Report Child's Interest and Dividends in chapter 31. Tax calculator 2012 Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. Tax calculator 2012 Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. Tax calculator 2012 You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). Tax calculator 2012 Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. Tax calculator 2012 28 or more. Tax calculator 2012 (See Table 1-3. Tax calculator 2012 ) Use Schedule SE (Form 1040) to figure your self-employment tax. Tax calculator 2012 Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Tax calculator 2012 For more information about this tax, see Publication 334, Tax Guide for Small Business. Tax calculator 2012 Employees of foreign governments or international organizations. Tax calculator 2012   If you are a U. Tax calculator 2012 S. Tax calculator 2012 citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. Tax calculator 2012 Ministers. Tax calculator 2012   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. Tax calculator 2012 This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Tax calculator 2012 For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Tax calculator 2012 Table 1-2. Tax calculator 2012 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Tax calculator 2012 If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Tax calculator 2012 (See Table 1-3 for other situations when you must file. Tax calculator 2012 ) In this table, earned income includes salaries, wages, tips, and professional fees. Tax calculator 2012 It also includes taxable scholarship and fellowship grants. Tax calculator 2012 (See Scholarships and fellowships in chapter 12. Tax calculator 2012 ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Tax calculator 2012 It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Tax calculator 2012 Gross income is the total of your earned and unearned income. Tax calculator 2012   Single dependents—Were you either age 65 or older or blind? □ No. Tax calculator 2012 You must file a return if any of the following apply. Tax calculator 2012     • Your unearned income was more than $1,000. Tax calculator 2012     • Your earned income was more than $6,100. Tax calculator 2012     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Tax calculator 2012 □ Yes. Tax calculator 2012 You must file a return if any of the following apply. Tax calculator 2012     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Tax calculator 2012     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Tax calculator 2012     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Tax calculator 2012 Married dependents—Were you either age 65 or older or blind? □ No. Tax calculator 2012 You must file a return if any of the following apply. Tax calculator 2012     • Your unearned income was more than $1,000. Tax calculator 2012     • Your earned income was more than $6,100. Tax calculator 2012     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Tax calculator 2012     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Tax calculator 2012 □ Yes. Tax calculator 2012 You must file a return if any of the following apply. Tax calculator 2012     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Tax calculator 2012     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Tax calculator 2012     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Tax calculator 2012     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Tax calculator 2012 Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Tax calculator 2012 The rules used to determine your alien status are discussed in Publication 519, U. Tax calculator 2012 S. Tax calculator 2012 Tax Guide for Aliens. Tax calculator 2012 Resident alien. Tax calculator 2012   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Tax calculator 2012 S. Tax calculator 2012 citizens. Tax calculator 2012 Use the forms discussed in this publication. Tax calculator 2012 Nonresident alien. Tax calculator 2012   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Tax calculator 2012 S. Tax calculator 2012 citizens and resident aliens. Tax calculator 2012 See Publication 519 to find out if U. Tax calculator 2012 S. Tax calculator 2012 income tax laws apply to you and which forms you should file. Tax calculator 2012 Dual-status taxpayer. Tax calculator 2012   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. Tax calculator 2012 Different rules apply for each part of the year. Tax calculator 2012 For information on dual-status taxpayers, see Publication 519. Tax calculator 2012 Table 1-3. Tax calculator 2012 Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Tax calculator 2012 1. Tax calculator 2012   You owe any special taxes, including any of the following. Tax calculator 2012   a. Tax calculator 2012 Alternative minimum tax. Tax calculator 2012   b. Tax calculator 2012 Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Tax calculator 2012 But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Tax calculator 2012   c. Tax calculator 2012 Household employment taxes. Tax calculator 2012 But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Tax calculator 2012   d. Tax calculator 2012 Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. Tax calculator 2012   e. Tax calculator 2012 Recapture of first-time homebuyer credit. Tax calculator 2012   f. Tax calculator 2012 Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. Tax calculator 2012   g. Tax calculator 2012 Recapture taxes. Tax calculator 2012 2. Tax calculator 2012   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Tax calculator 2012 3. Tax calculator 2012   You had net earnings from self-employment of at least $400. Tax calculator 2012 4. Tax calculator 2012   You had wages of $108. Tax calculator 2012 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Tax calculator 2012 Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. Tax calculator 2012 You had federal income tax withheld or made estimated tax payments. Tax calculator 2012 You qualify for the earned income credit. Tax calculator 2012 See chapter 36 for more information. Tax calculator 2012 You qualify for the additional child tax credit. Tax calculator 2012 See chapter 34 for more information. Tax calculator 2012 You qualify for the health coverage tax credit. Tax calculator 2012 See chapter 37 for more information. Tax calculator 2012 You qualify for the American opportunity credit. Tax calculator 2012 See chapter 35 for more information. Tax calculator 2012 You qualify for the credit for federal tax on fuels. Tax calculator 2012 See chapter 37 for more information. Tax calculator 2012 Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Tax calculator 2012 (But also see Does My Return Have To Be on Paper , later. Tax calculator 2012 ) See the discussion under Form 1040 for when you must use that form. Tax calculator 2012 Form 1040EZ Form 1040EZ is the simplest form to use. Tax calculator 2012 You can use Form 1040EZ if all of the following apply. Tax calculator 2012    Your filing status is single or married filing jointly. Tax calculator 2012 If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Tax calculator 2012 You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Tax calculator 2012 If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Tax calculator 2012 You do not claim any dependents. Tax calculator 2012 Your taxable income is less than $100,000. Tax calculator 2012 Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. Tax calculator 2012 You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Tax calculator 2012 You do not claim any credits other than the earned income credit. Tax calculator 2012 You do not owe any household employment taxes on wages you paid to a household employee. Tax calculator 2012 If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Tax calculator 2012 You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Tax calculator 2012   You must meet all of these requirements to use Form 1040EZ. Tax calculator 2012 If you do not, you must use Form 1040A or Form 1040. Tax calculator 2012 Figuring tax. Tax calculator 2012   On Form 1040EZ, you can use only the tax table to figure your income tax. Tax calculator 2012 You cannot use Form 1040EZ to report any other tax. Tax calculator 2012 Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Tax calculator 2012 You can use Form 1040A if all of the following apply. Tax calculator 2012    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. Tax calculator 2012 If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. Tax calculator 2012 You must use Form 1040. Tax calculator 2012 Your taxable income is less than $100,000. Tax calculator 2012 Your adjustments to income are for only the following items. Tax calculator 2012 Educator expenses. Tax calculator 2012 IRA deduction. Tax calculator 2012 Student loan interest deduction. Tax calculator 2012 Tuition and fees. Tax calculator 2012 You do not itemize your deductions. Tax calculator 2012 You claim only the following tax credits. Tax calculator 2012 The credit for child and dependent care expenses. Tax calculator 2012 (See chapter 32. Tax calculator 2012 ) The credit for the elderly or the disabled. Tax calculator 2012 (See chapter 33. Tax calculator 2012 ) The education credits. Tax calculator 2012 (See chapter 35. Tax calculator 2012 ) The retirement savings contribution credit. Tax calculator 2012 (See chapter 37. Tax calculator 2012 ) The child tax credit. Tax calculator 2012 (See chapter 34. Tax calculator 2012 ) The earned income credit. Tax calculator 2012 (See chapter 36. Tax calculator 2012 ) The additional child tax credit. Tax calculator 2012 (See chapter 34. Tax calculator 2012 ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Tax calculator 2012 (See Publication 525, Taxable and Nontaxable Income. Tax calculator 2012 )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. Tax calculator 2012   You must meet all these requirements to use Form 1040A. Tax calculator 2012 If you do not, you must use Form 1040. Tax calculator 2012 Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Tax calculator 2012 You can use Form 1040 to report all types of income, deductions, and credits. Tax calculator 2012 You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. Tax calculator 2012 You must use Form 1040 if any of the following apply. Tax calculator 2012    Your taxable income is $100,000 or more. Tax calculator 2012 You itemize your deductions on Schedule A. Tax calculator 2012 You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. Tax calculator 2012 You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Tax calculator 2012 Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). Tax calculator 2012 You received $20 or more in tips in any 1 month and did not report all of them to your employer. Tax calculator 2012 (See chapter 6. Tax calculator 2012 ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Tax calculator 2012 You claim any credits other than the credits listed earlier under Form 1040A. Tax calculator 2012 You owe the excise tax on insider stock compensation from an expatriated corporation. Tax calculator 2012 Your Form W-2 shows an amount in box 12 with a code Z. Tax calculator 2012 You had a qualified health savings account funding distribution from your IRA. Tax calculator 2012 You are an employee and your employer did not withhold social security and Medicare tax. Tax calculator 2012 You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Tax calculator 2012 You are a debtor in a bankruptcy case filed after October 16, 2005. Tax calculator 2012 You must repay the first-time homebuyer credit. Tax calculator 2012 You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Tax calculator 2012 Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Tax calculator 2012 If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Tax calculator 2012 See your tax return instructions for details. Tax calculator 2012 If you do not qualify for Free File, then you should check out IRS. Tax calculator 2012 gov for low-cost e-file options or Free File Fillable Forms. Tax calculator 2012 IRS e-file Table 1-4 lists the benefits of IRS e-file. Tax calculator 2012 IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Tax calculator 2012 As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Tax calculator 2012 However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Tax calculator 2012 Using e-file does not affect your chances of an IRS examination of your return. Tax calculator 2012 Free File Fillable Forms. Tax calculator 2012   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Tax calculator 2012 These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. Tax calculator 2012 gov, and Apply only to a federal tax return. Tax calculator 2012 Electronic return signatures. Tax calculator 2012   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Tax calculator 2012 If you are filing online, you must use a Self-Select PIN. Tax calculator 2012 If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Tax calculator 2012 Self-Select PIN. Tax calculator 2012   The Self-Select PIN method allows you to create your own PIN. Tax calculator 2012 If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Tax calculator 2012   A PIN is any combination of five digits you choose except five zeros. Tax calculator 2012 If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Tax calculator 2012   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. Tax calculator 2012 Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Tax calculator 2012 AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Tax calculator 2012 If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Tax calculator 2012 Visit us at IRS. Tax calculator 2012 gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Tax calculator 2012 (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Tax calculator 2012 The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Tax calculator 2012 ) You will also be prompted to enter your date of birth. Tax calculator 2012 Table 1-4. Tax calculator 2012 Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Tax calculator 2012 • Free File is available in English and Spanish. Tax calculator 2012 • Free File is available online 24 hours a day, 7 days a week. Tax calculator 2012 • Get your refund faster by e-filing using Direct Deposit. Tax calculator 2012 • Sign electronically with a secure self-selected PIN and file a completely paperless return. Tax calculator 2012 • Receive an acknowledgement that your return was received and accepted. Tax calculator 2012 • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. Tax calculator 2012 You can also file a return early and pay the amount you owe by the due date of your return. Tax calculator 2012 • Save time by preparing and e-filing federal and state returns together. Tax calculator 2012 • IRS computers quickly and automatically check for errors or other missing information. Tax calculator 2012 • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Tax calculator 2012 You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Tax calculator 2012 If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Tax calculator 2012 This can be found at IRS. Tax calculator 2012 gov. Tax calculator 2012 Click on Request an Electronic Filing PIN. Tax calculator 2012 Or you can call 1-866-704-7388. Tax calculator 2012 Practitioner PIN. Tax calculator 2012   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Tax calculator 2012 The practitioner can provide you with details. Tax calculator 2012 Form 8453. Tax calculator 2012   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Tax calculator 2012 For details, see Form 8453. Tax calculator 2012 For more details, visit www. Tax calculator 2012 irs. Tax calculator 2012 gov/efile and click on “ Individuals. Tax calculator 2012 ” Identity Protection PIN. Tax calculator 2012   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. Tax calculator 2012 If the IRS has not given you this type of number, leave these spaces blank. Tax calculator 2012 For more information, see the Instructions for Form 1040A or Form 1040. Tax calculator 2012 Power of attorney. Tax calculator 2012   If an agent is signing your return for you, a power of attorney (POA) must be filed. Tax calculator 2012 Attach the POA to Form 8453 and file it using that form's instructions. Tax calculator 2012 See Signatures , later, for more information on POAs. Tax calculator 2012 State returns. Tax calculator 2012   In most states, you can file an electronic state return simultaneously with your federal return. Tax calculator 2012 For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Tax calculator 2012 irs. Tax calculator 2012 gov/efile. Tax calculator 2012 Refunds. Tax calculator 2012   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. Tax calculator 2012 With e-file, your refund will be issued faster than if you filed on paper. Tax calculator 2012   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. Tax calculator 2012 See Offset against debts under Refunds, later. Tax calculator 2012 Refund inquiries. Tax calculator 2012   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Tax calculator 2012 See Refund Information , later. Tax calculator 2012 Amount you owe. Tax calculator 2012   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Tax calculator 2012 See How To Pay , later, for information on how to pay the amount you owe. Tax calculator 2012 Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Tax calculator 2012 A computer with Internet access and tax preparation software are all you need. Tax calculator 2012 Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Tax calculator 2012 IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Tax calculator 2012 For information, visit www. Tax calculator 2012 irs. Tax calculator 2012 gov/efile. Tax calculator 2012 Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Tax calculator 2012 Others offer it for a fee. Tax calculator 2012 Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Tax calculator 2012 Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Tax calculator 2012 The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Tax calculator 2012 Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. Tax calculator 2012 To find a site near you, call 1-800-906-9887. Tax calculator 2012 Or to find the nearest AARP TaxAide site, visit AARP's website at www. Tax calculator 2012 aarp. Tax calculator 2012 org/taxaide or call 1-888-227-7669. Tax calculator 2012 For more information on these programs, go to IRS. Tax calculator 2012 gov and enter keyword “VITA” in the search box. Tax calculator 2012 Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Tax calculator 2012 You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. Tax calculator 2012 Note. Tax calculator 2012 Tax professionals may charge a fee for IRS e-file. Tax calculator 2012 Fees can vary depending on the professional and the specific services rendered. Tax calculator 2012 When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. Tax calculator 2012 For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. Tax calculator 2012 Table 1-5. Tax calculator 2012 When To File Your 2013 Return For U. Tax calculator 2012 S. Tax calculator 2012 citizens and residents who file returns on a calendar year. Tax calculator 2012   For Most Taxpayers For Certain Taxpayers Outside the U. Tax calculator 2012 S. Tax calculator 2012 No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. Tax calculator 2012 When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Tax calculator 2012 —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Tax calculator 2012 Filing paper returns on time. Tax calculator 2012   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. Tax calculator 2012 If you send your return by registered mail, the date of the registration is the postmark date. Tax calculator 2012 The registration is evidence that the return was delivered. Tax calculator 2012 If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. Tax calculator 2012 The postmarked certified mail receipt is evidence that the return was delivered. Tax calculator 2012 Private delivery services. Tax calculator 2012   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. Tax calculator 2012 The private delivery service can tell you how to get written proof of this date. Tax calculator 2012   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Tax calculator 2012 gov and enter “private delivery service” in the search box. Tax calculator 2012   The following are designated private delivery services. Tax calculator 2012 DHL Express (DHL): Same Day Service. Tax calculator 2012 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Tax calculator 2012 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Tax calculator 2012 M. Tax calculator 2012 , UPS Worldwide Express Plus, and UPS Worldwide Express. Tax calculator 2012 Filing electronic returns on time. Tax calculator 2012   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. Tax calculator 2012 An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Tax calculator 2012   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. Tax calculator 2012 The date and time in your time zone controls whether your electronically filed return is timely. Tax calculator 2012 Filing late. Tax calculator 2012   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Tax calculator 2012 For more information, see Penalties , later. Tax calculator 2012 Also see Interest under Amount You Owe. Tax calculator 2012   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. Tax calculator 2012 Nonresident alien. Tax calculator 2012    If you are a nonresident alien and earn wages subject to U. Tax calculator 2012 S. Tax calculator 2012 income tax withholding, your 2013 U. Tax calculator 2012 S. Tax calculator 2012 income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. Tax calculator 2012   If you do not earn wages subject to U. Tax calculator 2012 S. Tax calculator 2012 income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. Tax calculator 2012 See Publication 519 for more filing information. Tax calculator 2012 Filing for a decedent. Tax calculator 2012   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. Tax calculator 2012 See Publication 559. Tax calculator 2012 Extensions of Time To File You may be able to get an extension of time to file your return. Tax calculator 2012 There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. Tax calculator 2012 Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. Tax calculator 2012 Example. Tax calculator 2012 If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Tax calculator 2012 If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Tax calculator 2012 You may also be charged penalties, discussed later. Tax calculator 2012 How to get the automatic extension. Tax calculator 2012   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Tax calculator 2012 E-file options. Tax calculator 2012   There are two ways you can use e-file to get an extension of time to file. Tax calculator 2012 Complete Form 4868, Application for Automatic Extension of Time To File U. Tax calculator 2012 S. Tax calculator 2012 Individual Income Tax Return, to use as a worksheet. Tax calculator 2012 If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Tax calculator 2012 If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Tax calculator 2012 E-file using your personal computer or a tax professional. Tax calculator 2012    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Tax calculator 2012 You will need to provide certain information from your tax return for 2012. Tax calculator 2012 If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. Tax calculator 2012 E-file and pay by credit or debit card or by direct transfer from your bank account. Tax calculator 2012   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. Tax calculator 2012 You can do this by phone or over the Internet. Tax calculator 2012 You do not file Form 4868. Tax calculator 2012 See Pay online , under How To Pay, later in this chapter. Tax calculator 2012 Filing a paper Form 4868. Tax calculator 2012   You can get an extension of time to file by filing a paper Form 4868. Tax calculator 2012 Mail it to the address shown in the form instructions. Tax calculator 2012   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Tax calculator 2012 ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Tax calculator 2012 When to file. Tax calculator 2012   You must request the automatic extension by the due date for your return. Tax calculator 2012 You can file your return any time before the 6-month extension period ends. Tax calculator 2012 When you file your return. Tax calculator 2012   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Tax calculator 2012 If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. Tax calculator 2012 Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Tax calculator 2012 Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Tax calculator 2012 S. Tax calculator 2012 citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. Tax calculator 2012 However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. Tax calculator 2012 If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Tax calculator 2012 See Individuals Serving in Combat Zone , later, for special rules that apply to you. Tax calculator 2012 Married taxpayers. Tax calculator 2012   If you file a joint return, only one spouse has to qualify for this automatic extension. Tax calculator 2012 If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Tax calculator 2012 How to get the extension. Tax calculator 2012   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Tax calculator 2012 (See the situations listed under (2), earlier. Tax calculator 2012 ) Extensions beyond 2 months. Tax calculator 2012   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. Tax calculator 2012 File Form 4868 and check the box on line 8. Tax calculator 2012 No further extension. Tax calculator 2012   An extension of more than 6 months will generally not be granted. Tax calculator 2012 However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Tax calculator 2012 For more information, see When To File and Pay in Publication 54. Tax calculator 2012 Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. Tax calculator 2012 This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. Tax calculator 2012 Combat zone. Tax calculator 2012   For purposes of the automatic extension, the term “combat zone” includes the following areas. Tax calculator 2012 The Arabian peninsula area, effective January 17, 1991. Tax calculator 2012 The Kosovo area, effective March 24, 1999. Tax calculator 2012 Afghanistan area, effective September 19, 2001. Tax calculator 2012   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Tax calculator 2012 The publication also has information about other tax benefits available to military personnel serving in a combat zone. Tax calculator 2012 Extension period. Tax calculator 2012   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. Tax calculator 2012   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. Tax calculator 2012 For example, you have 3½ months (January 1 – April 15) to file your tax return. Tax calculator 2012 Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. Tax calculator 2012 See Extension of Deadlines in Publication 3 for more information. Tax calculator 2012   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. Tax calculator 2012 How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. Tax calculator 2012 It also explains how to complete certain sections of the form. Tax calculator 2012 You may find Table 1-6 helpful when you prepare your paper return. Tax calculator 2012 Table 1-6. Tax calculator 2012 Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Tax calculator 2012 2 — Get the forms, schedules, and publications you need. Tax calculator 2012 3 — Fill in your return. Tax calculator 2012 4 — Check your return to make sure it is correct. Tax calculator 2012 5 — Sign and date your return. Tax calculator 2012 6 — Attach all required forms and schedules. Tax calculator 2012 Electronic returns. Tax calculator 2012   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Tax calculator 2012 Substitute tax forms. Tax calculator 2012   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. Tax calculator 2012 Form W-2. Tax calculator 2012   If you were an employee, you should receive Form W-2 from your employer. Tax calculator 2012 You will need the information from this form to prepare your return. Tax calculator 2012 See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Tax calculator 2012   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Tax calculator 2012 If it is mailed, you should allow adequate time to receive it before contacting your employer. Tax calculator 2012 If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Tax calculator 2012 When you request IRS help, be prepared to provide the following information. Tax calculator 2012 Your name, address (including ZIP code), and phone number. Tax calculator 2012 Your SSN. Tax calculator 2012 Your dates of employment. Tax calculator 2012 Your employer's name, address (including ZIP code), and phone number. Tax calculator 2012 Form 1099. Tax calculator 2012   If you received certain types of income, you may receive a Form 1099. Tax calculator 2012 For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). Tax calculator 2012 If it is mailed, you should allow adequate time to receive it before contacting the payer. Tax calculator 2012 If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. Tax calculator 2012 When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Tax calculator 2012 A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Tax calculator 2012 You must account for your income and expenses in a way that clearly shows your taxable income. Tax calculator 2012 The way you do this is called an accounting method. Tax calculator 2012 This section explains which accounting periods and methods you can use. Tax calculator 2012 Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Tax calculator 2012 If you do not use a calendar year, your accounting period is a fiscal year. Tax calculator 2012 A regular fiscal year is a 12-month period that ends on the last day of any month except December. Tax calculator 2012 A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Tax calculator 2012 You choose your accounting period (tax year) when you file your first income tax return. Tax calculator 2012 It cannot be longer than 12 months. Tax calculator 2012 More information. Tax calculator 2012   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Tax calculator 2012 Accounting Methods Your accounting method is the way you account for your income and expenses. Tax calculator 2012 Most taxpayers use either the cash method or an accrual method. Tax calculator 2012 You choose a method when you file your first income tax return. Tax calculator 2012 If you want to change your accounting method after that, you generally must get IRS approval. Tax calculator 2012 Cash method. Tax calculator 2012   If you use this method, report all items of income in the year in which you actually or constructively receive them. Tax calculator 2012 Generally, you deduct all expenses in the year you actually pay them. Tax calculator 2012 This is the method most individual taxpayers use. Tax calculator 2012 Constructive receipt. Tax calculator 2012   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Tax calculator 2012 You do not need to have physical possession of it. Tax calculator 2012 For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). Tax calculator 2012 Garnisheed wages. Tax calculator 2012   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. Tax calculator 2012 You must include these wages in income for the year you would have received them. Tax calculator 2012 Debts paid for you. Tax calculator 2012   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. Tax calculator 2012 See Canceled Debts in chapter 12 for more information. Tax calculator 2012 Payment to third party. Tax calculator 2012   If a third party is paid income from property you own, you have constructively received the income. Tax calculator 2012 It is the same as if you had actually received the income and paid it to the third party. Tax calculator 2012 Payment to an agent. Tax calculator 2012   Income an agent receives for you is income you constructively received in the year the agent receives it. Tax calculator 2012 If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. Tax calculator 2012 Check received or available. Tax calculator 2012   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Tax calculator 2012 A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Tax calculator 2012 It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. Tax calculator 2012 It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. Tax calculator 2012 No constructive receipt. Tax calculator 2012   There may be facts to show that you did not constructively receive income. Tax calculator 2012 Example. Tax calculator 2012 Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. Tax calculator 2012 Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Tax calculator 2012 Accrual method. Tax calculator 2012   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Tax calculator 2012 You generally deduct your expenses when you incur them, rather than when you pay them. Tax calculator 2012 Income paid in advance. Tax calculator 2012   An advance payment of income is generally included in gross income in the year you receive it. Tax calculator 2012 Your method of accounting does not matter as long as the income is available to you. Tax calculator 2012 An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Tax calculator 2012   A limited deferral until the next tax year may be allowed for certain advance payments. Tax calculator 2012 See Publication 538 for specific information. Tax calculator 2012 Additional information. Tax calculator 2012   For more information on accounting methods, including how to change your accounting method, see Publication 538. Tax calculator 2012 Social Security Number (SSN) You must enter your SSN on your return. Tax calculator 2012 If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Tax calculator 2012 If you are filing a joint return, include the SSNs in the same order as the names. Tax calculator 2012 Use this same order in submitting other forms and documents to the IRS. Tax calculator 2012 Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Tax calculator 2012 If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. Tax calculator 2012 If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. Tax calculator 2012 If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Tax calculator 2012 Name change. Tax calculator 2012   If you changed your name because of marriage, divorce, etc. Tax calculator 2012 , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Tax calculator 2012 This prevents delays in processing your return and issuing refunds. Tax calculator 2012 It also safeguards your future social security benefits. Tax calculator 2012 Dependent's SSN. Tax calculator 2012   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Tax calculator 2012 This requirement applies to all dependents (not just your children) claimed on your tax return. Tax calculator 2012 Exception. Tax calculator 2012    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. Tax calculator 2012 The document must show that the child was born alive. Tax calculator 2012 No SSN. Tax calculator 2012   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Tax calculator 2012 It usually takes about 2 weeks to get an SSN. Tax calculator 2012 If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Tax calculator 2012   If you are a U. Tax calculator 2012 S. Tax calculator 2012 citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Tax calculator 2012 If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. Tax calculator 2012   Form SS-5 is available at any SSA office, on the Internet at www. Tax calculator 2012 socialsecurity. Tax calculator 2012 gov, or by calling 1-800-772-1213. Tax calculator 2012 If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Tax calculator 2012   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . Tax calculator 2012   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. Tax calculator 2012 Adoption taxpayer identification number (ATIN). Tax calculator 2012   If you are in the process of adopting a child who is a U. Tax calculator 2012 S. Tax calculator 2012 citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. Tax calculator 2012    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Tax calculator 2012 S. Tax calculator 2012 Adoptions, with the IRS to get an ATIN if all of the following are true. Tax calculator 2012 You have a child living with you who was placed in your home for legal adoption. Tax calculator 2012 You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. Tax calculator 2012 You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Tax calculator 2012 You are eligible to claim the child as a dependent on your tax return. Tax calculator 2012 After the adoption is final, you must apply for an SSN for the child. Tax calculator 2012 You cannot continue using the ATIN. Tax calculator 2012   See Form W-7A for more information. Tax calculator 2012 Nonresident alien spouse. Tax calculator 2012   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. Tax calculator 2012 If your spouse is not eligible for an SSN, see the following discussion on ITINs. Tax calculator 2012 Individual taxpayer identification number (ITIN). Tax calculator 2012   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Tax calculator 2012 This also applies to an alien spouse or dependent. Tax calculator 2012 To apply for an ITIN, file Form W-7 with the IRS. Tax calculator 2012 It usually takes about 6 to 10 weeks to get an ITIN. Tax calculator 2012 Enter the ITIN on your tax return wherever an SSN is requested. Tax calculator 2012    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. Tax calculator 2012 See the Form W-7 instructions for how and where to file. Tax calculator 2012 You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. Tax calculator 2012 ITIN for tax use only. Tax calculator 2012   An ITIN is for tax use only. Tax calculator 2012 It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. Tax calculator 2012 S. Tax calculator 2012 law. Tax calculator 2012 Penalty for not providing social security number. Tax calculator 2012   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Tax calculator 2012 See the discussion on Penalties , later, for more information. Tax calculator 2012 SSN on correspondence. Tax calculator 2012   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. Tax calculator 2012 Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Tax calculator 2012 Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Tax calculator 2012 If you want $3 to go to this fund, check the box. Tax calculator 2012 If you are filing a joint return, your spouse can also have $3 go to the fund. Tax calculator 2012 If you check a box, your tax or refund will not change. Tax calculator 2012 Computations The following information may be useful in making the return easier to complete. Tax calculator 2012 Rounding off dollars. Tax calculator 2012   You can round off cents to whole dollars on your return and schedules. Tax calculator 2012 If you do round to whole dollars, you must round all amounts. Tax calculator 2012 To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Tax calculator 2012 For example, $1. Tax calculator 2012 39 becomes $1 and $2. Tax calculator 2012 50 becomes $3. Tax calculator 2012   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. Tax calculator 2012 Example. Tax calculator 2012 You receive two Forms W-2: one showing wages of $5,000. Tax calculator 2012 55 and one showing wages of $18,500. Tax calculator 2012 73. Tax calculator 2012 On Form 1040, line 7, you would enter $23,501 ($5,000. Tax calculator 2012 55 + $18,500. Tax calculator 2012 73 = $23,501. Tax calculator 2012 28), not $23,502 ($5,001 + $18,501). Tax calculator 2012 Equal amounts. Tax calculator 2012   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Tax calculator 2012 Example. Tax calculator 2012 Line 1 is $500. Tax calculator 2012 Line 3 is $500. Tax calculator 2012 Line 5 asks you to enter the smaller of line 1 or 3. Tax calculator 2012 Enter $500 on line 5. Tax calculator 2012 Negative amounts. Tax calculator 2012   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. Tax calculator 2012 To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Tax calculator 2012 Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. Tax calculator 2012 You may be able to file a paperless return using IRS e-file. Tax calculator 2012 There's nothing to attach or mail, not even your Forms W-2. Tax calculator 2012 See Does My Return Have To Be on Paper, earlier. Tax calculator 2012 Form W-2. Tax calculator 2012   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Tax calculator 2012 You should have a Form W-2 from each employer. Tax calculator 2012 If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. Tax calculator 2012 Attach it to the front page of your paper return, not to any attachments. Tax calculator 2012 For more information, see Form W-2 in chapter 4. Tax calculator 2012   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Tax calculator 2012 , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. Tax calculator 2012 Form 1040EZ. Tax calculator 2012   There are no additional schedules to file with Form 1040EZ. Tax calculator 2012 Form 1040A. Tax calculator 2012   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Tax calculator 2012 Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Tax calculator 2012 Do not attach items unless required to do so. Tax calculator 2012 Form 1040. Tax calculator 2012   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Tax calculator 2012 Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Tax calculator 2012 Do not attach items unless required to do so. Tax calculator 2012 Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Tax calculator 2012 If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
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Northern Command

The Northern Command is responsible for defending the continental United States and Alaska, and for coordinating with the defenses of Canada, Mexico, and the Bahamas..

Contact the Agency or Department

Website: Northern Command

E-mail:

Address: 250 Vandenburg
Suite B016

Peterson AFB, CO 80914-3808

Phone Number: (719) 554-6889(719) 556-7321 (Peterson AFB Operator)

The Tax Calculator 2012

Tax calculator 2012 Part Six -   Cómo Calcular los Impuestos y Créditos Los ocho capítulos de esta sección explican cómo calcular sus impuestos y cómo calcular los impuestos de determinados hijos con ingresos no derivados del trabajo de $2,000 o más. Tax calculator 2012 Explican también créditos tributarios que, a diferencia de las deducciones, se restan directamente de los impuestos y los disminuyen, dólar por dólar. Tax calculator 2012 El capítulo 36 trata sobre el crédito por ingreso del trabajo y el capítulo 37 abarca una amplia gama de otros créditos, como por ejemplo, el crédito por adopción. Tax calculator 2012 Table of Contents 30. Tax calculator 2012   Cómo Calcular los ImpuestosIntroduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración 31. Tax calculator 2012   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. Tax calculator 2012 Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. Tax calculator 2012 Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. Tax calculator 2012 Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) 32. Tax calculator 2012   Crédito por Gastos del Cuidado de Menores y DependientesRecordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Tax calculator 2012 Impuestos sobre la Nómina para Empleadores de Empleados Domésticos 33. Tax calculator 2012   Crédito para Ancianos o Personas IncapacitadasIntroduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo 34. Tax calculator 2012   Crédito Tributario por HijosIntroduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV 35. Tax calculator 2012   Créditos Tributarios por EstudiosIntroduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados 36. Tax calculator 2012   Crédito por Ingreso del Trabajo (EIC) Qué Hay de Nuevo Recordatorios Introduction Useful Items - You may want to see: ¿Reúne los Requisitos para el Crédito?Si se Hizo una Solicitud Indebida del Crédito en un Año Anterior Parte A. Tax calculator 2012 Requisitos para TodosRequisito 1. Tax calculator 2012 Tiene que Tener Ingresos Brutos Ajustados Inferiores a: Requisito 2. Tax calculator 2012 Tiene que tener un número de Seguro Social válido Requisito 3. Tax calculator 2012 Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Requisito 4. Tax calculator 2012 Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Requisito 5. Tax calculator 2012 No Puede Presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6. Tax calculator 2012 Tiene que Tener Ingresos de Inversiones de $3,300 o Menos Requisito 7. Tax calculator 2012 Tiene que Haber Recibido Ingresos del Trabajo Parte B. Tax calculator 2012 Requisitos si Tiene un Hijo CalificadoRequisito 8. Tax calculator 2012 Su Hijo Tiene que Cumplir los Requisitos de Parentesco, Edad, Residencia y de la Declaración Conjunta Requisito 9. Tax calculator 2012 Para Reclamar el Crédito por Ingreso del Trabajo, Sólo una Persona Puede Basarse en el Hijo Calificado de Usted Requisito 10. Tax calculator 2012 Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Parte C. Tax calculator 2012 Requisitos si no Tiene un Hijo CalificadoRequisito 11. Tax calculator 2012 Tiene que Tener por lo Menos 25 Años pero Menos de 65 Años Requisito 12. Tax calculator 2012 No Puede Ser el Dependiente de Otra Persona Requisito 13. Tax calculator 2012 Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Requisito 14. Tax calculator 2012 Tiene que Haber Vivido en los Estados Unidos durante más de la Mitad del Año Parte D. Tax calculator 2012 Cómo Calcular y Reclamar el Crédito por Ingreso del TrabajoRequisito 15. Tax calculator 2012 Su Ingreso del Trabajo Tiene que Ser Menos de: El IRS Puede Calcularle el Crédito por Ingreso del Trabajo Cómo Calcular Usted Mismo el Crédito por Ingreso del Trabajo EjemplosEjemplo 1. Tax calculator 2012 Juan y Julia Martínez (Formulario 1040A) Ejemplo 2. Tax calculator 2012 Carla Robles (Formulario 1040EZ) 37. Tax calculator 2012   Otros CréditosQué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Prev  Up  Next   Home   More Online Publications