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Tax Cut Software

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Tax Cut Software

Tax cut software Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Tax cut software Tax questions. Tax cut software Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. Tax cut software irs. Tax cut software gov/pub550. Tax cut software What's New Net investment income tax (NIIT). Tax cut software  Beginning in 2013, you may be subject to the NIIT. Tax cut software The NIIT applies at a rate of 3. Tax cut software 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. Tax cut software See Net investment income tax (NIIT) , later. Tax cut software Maximum capital gain rates. Tax cut software  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Tax cut software See Capital Gain Tax Rates , later, for more information. Tax cut software Gift tax exclusion amount increased. Tax cut software  For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts. Tax cut software See Property Received as a Gift , later. Tax cut software Reminders Mutual fund distributions. Tax cut software  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. Tax cut software Foreign source income. Tax cut software  If you are a U. Tax cut software S. Tax cut software citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. Tax cut software S. Tax cut software law. Tax cut software This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. Tax cut software Employee stock options. Tax cut software  If you received an option to buy or sell stock or other property as payment for your services, see Publication 525, Taxable and Nontaxable Income, for the special tax rules that apply. Tax cut software Photographs of missing children. Tax cut software  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax cut software Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax cut software You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax cut software Introduction This publication provides information on the tax treatment of investment income and expenses. Tax cut software It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. Tax cut software It explains what investment income is taxable and what investment expenses are deductible. Tax cut software It explains when and how to show these items on your tax return. Tax cut software It also explains how to determine and report gains and losses on the disposition of investment property and provides information on property trades and tax shelters. Tax cut software The glossary at the end of this publication defines many of the terms used. Tax cut software Investment income. Tax cut software   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. Tax cut software Investment expenses. Tax cut software   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. Tax cut software Qualified retirement plans and IRAs. Tax cut software   The rules in this publication do not apply to mutual fund shares held in individual retirement arrangements (IRAs), section 401(k) plans, and other qualified retirement plans. Tax cut software The value of the mutual fund shares and earnings allocated to you are included in your retirement plan assets and stay tax free generally until the plan distributes them to you. Tax cut software The tax rules that apply to retirement plan distributions are explained in the following publications. Tax cut software Publication 560, Retirement Plans for Small Business. Tax cut software Publication 571, Tax-Sheltered Annuity Plans. Tax cut software Publication 575, Pension and Annuity Income. Tax cut software Publication 590, Individual Retirement Arrangements (IRAs). Tax cut software Publication 721, Tax Guide to U. Tax cut software S. Tax cut software Civil Service Retirement Benefits. Tax cut software    Comments and suggestions. Tax cut software   We welcome your comments about this publication and your suggestions for future editions. Tax cut software   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax cut software NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax cut software Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax cut software   You can send your comments from www. Tax cut software irs. Tax cut software gov/formspubs/. Tax cut software Click on “More Information” and then on “Comment on Tax Forms and Publications. Tax cut software ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax cut software Ordering forms and publications. Tax cut software   Visit www. Tax cut software irs. Tax cut software gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax cut software Internal Revenue Service 1201 N. Tax cut software Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax cut software   If you have a tax question, check the information available on IRS. Tax cut software gov or call 1-800-829-1040. Tax cut software We cannot answer tax questions sent to either of the above addresses. Tax cut software Prev  Up  Next   Home   More Online Publications
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Domestic and International Programs

The Domestic and International Index (.pdf) lists all Appeals domestic and international related issues, including contact information, as follows:

  • ACI - Appeals Coordinated Issues
  • ACIcc - Appeals Coordinated Issues, Category of Case
  • CCI - Compliance Coordinated Issues
  • DCI - Decoordinated Issue (Decoordinated in Appeals information available)
  • EM - Appeals Emerging Issues
  • LT - Listed Transactions
  • SME - Subject Matter Expert
  • TOI - Transactions of Interest
  • UIL - Uniform Issue List

The Domestic and International Index is an alphabetical listing of all issues and should be referred to for all current contact information. It is searchable, using Acrobat Search.

ACI or ACIcc - An issue or category of case, is an issue of IRS-wide impact or importance requiring coordination with Appeals to ensure uniformity and consistency nationwide. This is achieved through the coordination of efforts between Appeals Officers (AO) and designated Technical Specialists (TS). The ACI program encompasses legal issues and factual issues and category of case.

An AO assigned a case with an ACI must consult with the TS prior to the scheduling of the initial conference to obtain current information. For ACIs, except those designated an ACIcc, the AO must get review and concurrence from the TS prior to discussing the settlement with the taxpayer.  Such review and concurrence extends to all aspects of the settlement including closing documents.

CCI - When Compliance coordinates an issue and issues a Coordinated Issue Paper (CIP) Appeals designates the issue as a Compliance Coordinated Issue (CCI).   Appeals generally develops Appeals Settlement Guidelines (ASG) for CCIs.   Effective with the date of the issuance of a CIP, the AO must get the review and concurrence of the Appeals’ TS before discussing the settlement with the taxpayer.  For a list of CCIs visit the Large Business and International (LB&I) Division Coordinated Issue Papers webpage.

EM – An Appeals Emerging Issue is an issue that surfaced in an industry or specialty area in a number of Appeals cases or it is understood cases will be coming to Appeals in the near future with the issue.  The AO assigned a case with an emerging issue is required to contact the designated TS (before holding the initial conference) to gain insight into both the industry or specialty area and the issue. He/she is required to maintain contact with the coordinator. Review and concurrence is not required until such time as an issue may be redesignated a CCI or ACI.

Appeals Settlement Guidelines (ASG)
NOTE: Since specialists may have changed since the finalized ASG was approved, it is recommended that you refer to the Domestic and International Index (.pdf) for contact information.

Page Last Reviewed or Updated: 16-Jan-2014

The Tax Cut Software

Tax cut software Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. Tax cut software It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). Tax cut software The maximum amount you can claim for the credit is $1,000 for each qualifying child. Tax cut software 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. Tax cut software S. Tax cut software citizen, a U. Tax cut software S. Tax cut software national, or a U. Tax cut software S. Tax cut software resident alien. Tax cut software For more information, see Publication 519, U. Tax cut software S. Tax cut software Tax Guide for Aliens. Tax cut software If the child was adopted, see Adopted child , later. Tax cut software For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). Tax cut software Example. Tax cut software Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Tax cut software Because he is not a U. Tax cut software S. Tax cut software citizen, U. Tax cut software S. Tax cut software national, or U. Tax cut software S. Tax cut software resident alien, he is not a qualifying child for the child tax credit. Tax cut software Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Tax cut software   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Tax cut software   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. Tax cut software To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Tax cut software For more information about the substantial presence test, see Publication 519, U. Tax cut software S. Tax cut software Tax Guide for Aliens. Tax cut software Adopted child. Tax cut software   An adopted child is always treated as your own child. Tax cut software An adopted child includes a child lawfully placed with you for legal adoption. Tax cut software   If you are a U. Tax cut software S. Tax cut software citizen or U. Tax cut software S. Tax cut software 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. Tax cut software Exceptions to time lived with you. Tax cut software    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. Tax cut software Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Tax cut software   There are also exceptions for kidnapped children and children of divorced or separated parents. Tax cut software For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Tax cut software Qualifying child of more than one person. Tax cut software   A special rule applies if your qualifying child is the qualifying child of more than one person. Tax cut software For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Tax cut software Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Tax cut software The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Tax cut software If this amount is zero, you cannot take this credit because there is no tax to reduce. Tax cut software But you may be able to take the additional child tax credit. Tax cut software See Additional Child Tax Credit, later. Tax cut software Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Tax cut software Married filing jointly – $110,000. Tax cut software Single, head of household, or qualifying widow(er) – $75,000. Tax cut software Married filing separately – $55,000. Tax cut software Modified AGI. Tax cut software   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Tax cut software Any amount excluded from income because of the exclusion of income from Puerto Rico. Tax cut software On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Tax cut software ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Tax cut software Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Tax cut software Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Tax cut software Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Tax cut software   If you do not have any of the above, your modified AGI is the same as your AGI. Tax cut software AGI. Tax cut software   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Tax cut software Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Tax cut software You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Tax cut software You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Tax cut software Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. Tax cut software Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Tax cut software Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Tax cut software For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Tax cut software Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Tax cut software The additional child tax credit may give you a refund even if you do not owe any tax. Tax cut software How to claim the additional child tax credit. Tax cut software   To claim the additional child tax credit, follow the steps below. Tax cut software Make sure you figured the amount, if any, of your child tax credit. Tax cut software If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Tax cut software If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Tax cut software Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Tax cut software Please click the link to view the image. Tax cut software Child tax worksheet - page 1. Tax cut software Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Tax cut software Please click the link to view the image. Tax cut software Child tax worksheet - page 2. Tax cut software Line 11 Worksheet This image is too large to be displayed in the current screen. Tax cut software Please click the link to view the image. Tax cut software Line 11 worksheet - page 1. Tax cut software Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Tax cut software Please click the link to view the image. Tax cut software Line 11 worksheet - page 2. Tax cut software 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. Tax cut software  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Tax cut software  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Tax cut software     1. Tax cut software a. Tax cut software Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Tax cut software     b. Tax cut software Enter the amount of any nontaxable combat pay received. Tax cut software Also enter this amount on Schedule 8812, line 4b. Tax cut software This amount should be shown in Form(s) W-2, box 12, with code Q. Tax cut software 1b. Tax cut software       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Tax cut software Otherwise, skip lines 2a through 2e and go to line 3. Tax cut software     2. Tax cut software a. Tax cut software Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Tax cut software     b. Tax cut software Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Tax cut software * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Tax cut software Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Tax cut software Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. Tax cut software     c. Tax cut software Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Tax cut software * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Tax cut software Do not include on this line any amounts exempt from self-employment tax 2c. Tax cut software         d. Tax cut software If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Tax cut software Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Tax cut software         e. Tax cut software If line 2c is a profit, enter the smaller of line 2c or line 2d. Tax cut software If line 2c is a (loss), enter the (loss) from line 2c. Tax cut software 2e. Tax cut software   3. Tax cut software Combine lines 1a, 1b, 2a, 2b, and 2e. Tax cut software If zero or less, stop. Tax cut software Do not complete the rest of this worksheet. Tax cut software Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Tax cut software   4. Tax cut software Enter any amount included on line 1a that is:               a. Tax cut software A scholarship or fellowship grant not reported on Form W-2 4a. Tax cut software         b. Tax cut software For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. Tax cut software         c. Tax cut software A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). Tax cut software This amount may be shown in box 11 of your Form W-2. Tax cut software If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Tax cut software 4c. Tax cut software       5. Tax cut software a. Tax cut software Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Tax cut software Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Tax cut software             b. Tax cut software Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. Tax cut software 5b. Tax cut software             c. Tax cut software Subtract line 5b from line 5a 5c. Tax cut software       6. Tax cut software Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Tax cut software       7. Tax cut software Add lines 4a through 4c, 5c, and 6 7. Tax cut software   8. Tax cut software Subtract line 7 from line 3 8. Tax cut software       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Tax cut software If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Tax cut software     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Tax cut software Put your name and social security number on Schedule SE and attach it to your return. Tax cut software                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. Tax cut software  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Tax cut software               1. Tax cut software a. Tax cut software Enter the amount from Form 1040A, line 7 1a. Tax cut software         b. Tax cut software Enter the amount of any nontaxable combat pay received. Tax cut software Also enter this amount on Schedule 8812, line 4b. Tax cut software This amount should be shown in Form(s) W-2, box 12, with code Q. Tax cut software 1b. Tax cut software         c. Tax cut software Add lines 1a and 1b. Tax cut software     1c. Tax cut software   2. Tax cut software Enter any amount included on line 1a that is:           a. Tax cut software A scholarship or fellowship grant not reported on Form W-2 2a. Tax cut software         b. Tax cut software For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Tax cut software         c. Tax cut software A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). Tax cut software This amount may be shown in box 11 of your Form W-2. Tax cut software If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. Tax cut software       3. Tax cut software Add lines 2a through 2c 3. Tax cut software   4. Tax cut software Subtract line 3 from line 1c. Tax cut software Enter the result here and on line 2 of the Line 11 Worksheet 4. Tax cut software                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. Tax cut software Social security tax, Medicare tax, and Additional Medicare Tax on wages. Tax cut software 1. Tax cut software Enter the social security tax withheld (Form(s) W-2, box 4) 1. Tax cut software   2. Tax cut software Enter the Medicare tax withheld (Form(s) W-2, box 6). Tax cut software Box 6 includes any Additional Medicare Tax 2. Tax cut software   3. Tax cut software Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Tax cut software   4. Tax cut software Add lines 1, 2, and 3 4. Tax cut software   5. Tax cut software Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Tax cut software   6. Tax cut software Subtract line 5 from line 4 6. Tax cut software   Additional Medicare Tax on Self-Employment Income. Tax cut software 7. Tax cut software Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Tax cut software   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Tax cut software Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Tax cut software Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Tax cut software 8. Tax cut software Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Tax cut software   9. Tax cut software Enter the Medicare tax (Form(s) W-2, box 14) 9. Tax cut software   10. Tax cut software Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Tax cut software Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Tax cut software   11. Tax cut software Add lines 8, 9, and 10 11. Tax cut software   12. Tax cut software Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Tax cut software   13. Tax cut software Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. Tax cut software   14. Tax cut software Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Tax cut software Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Tax cut software   15. Tax cut software Add lines 12, 13, and 14 15. Tax cut software   Line 6 amount 16. Tax cut software Add lines 6, 7, 11, and 15. Tax cut software Enter here and on line 6 of the Line 11 Worksheet. Tax cut software 16. Tax cut software   Paperwork Reduction Act Notice. Tax cut software   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Tax cut software You are required to give us the information if requested. Tax cut software We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Tax cut software   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Tax cut software Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Tax cut software Generally, tax returns and return information are confidential, as required by section 6103. Tax cut software   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Tax cut software For the estimated averages, see the instructions for your income tax return. Tax cut software   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Tax cut software See Comments and suggestions , earlier. Tax cut software How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Tax cut software Free help with your tax return. Tax cut software   You can get free help preparing your return nationwide from IRS-certified volunteers. Tax cut software The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Tax cut software The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax cut software Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax cut software In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Tax cut software To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Tax cut software gov, download the IRS2Go app, or call 1-800-906-9887. Tax cut software   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax cut software To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax cut software aarp. Tax cut software org/money/taxaide or call 1-888-227-7669. Tax cut software For more information on these programs, go to IRS. Tax cut software gov and enter “VITA” in the search box. Tax cut software Internet. Tax cut software    IRS. Tax cut software gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Tax cut software Download the free IRS2Go app from the iTunes app store or from Google Play. Tax cut software Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Tax cut software Check the status of your 2013 refund with the Where's My Refund? application on IRS. Tax cut software gov or download the IRS2Go app and select the Refund Status option. Tax cut software The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax cut software Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Tax cut software You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax cut software The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax cut software Use the Interactive Tax Assistant (ITA) to research your tax questions. Tax cut software No need to wait on the phone or stand in line. Tax cut software The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Tax cut software When you reach the response screen, you can print the entire interview and the final response for your records. Tax cut software New subject areas are added on a regular basis. Tax cut software  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Tax cut software gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Tax cut software You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Tax cut software The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Tax cut software When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Tax cut software Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Tax cut software You can also ask the IRS to mail a return or an account transcript to you. Tax cut software Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Tax cut software gov or by calling 1-800-908-9946. Tax cut software Tax return and tax account transcripts are generally available for the current year and the past three years. Tax cut software Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Tax cut software Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Tax cut software If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Tax cut software Check the status of your amended return using Where's My Amended Return? Go to IRS. Tax cut software gov and enter Where's My Amended Return? in the search box. Tax cut software You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax cut software It can take up to 3 weeks from the date you mailed it to show up in our system. Tax cut software Make a payment using one of several safe and convenient electronic payment options available on IRS. Tax cut software gov. Tax cut software Select the Payment tab on the front page of IRS. Tax cut software gov for more information. Tax cut software Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Tax cut software Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax cut software gov. Tax cut software Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Tax cut software Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax cut software gov. Tax cut software Request an Electronic Filing PIN by going to IRS. Tax cut software gov and entering Electronic Filing PIN in the search box. Tax cut software Download forms, instructions and publications, including accessible versions for people with disabilities. Tax cut software Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Tax cut software gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Tax cut software An employee can answer questions about your tax account or help you set up a payment plan. Tax cut software Before you visit, check the Office Locator on IRS. Tax cut software gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Tax cut software If you have a special need, such as a disability, you can request an appointment. Tax cut software Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax cut software Apply for an Employer Identification Number (EIN). Tax cut software Go to IRS. Tax cut software gov and enter Apply for an EIN in the search box. Tax cut software Read the Internal Revenue Code, regulations, or other official guidance. Tax cut software Read Internal Revenue Bulletins. Tax cut software Sign up to receive local and national tax news and more by email. Tax cut software Just click on “subscriptions” above the search box on IRS. Tax cut software gov and choose from a variety of options. Tax cut software    Phone. Tax cut software You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax cut software Download the free IRS2Go app from the iTunes app store or from Google Play. Tax cut software Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Tax cut software gov, or download the IRS2Go app. Tax cut software Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax cut software The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax cut software Most VITA and TCE sites offer free electronic filing. Tax cut software Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax cut software Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax cut software Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Tax cut software If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax cut software The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax cut software Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax cut software Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Tax cut software The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax cut software Note, the above information is for our automated hotline. Tax cut software Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Tax cut software Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax cut software You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax cut software It can take up to 3 weeks from the date you mailed it to show up in our system. Tax cut software Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Tax cut software You should receive your order within 10 business days. Tax cut software Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Tax cut software If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Tax cut software Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax cut software The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax cut software These individuals can also contact the IRS through relay services such as the Federal Relay Service. Tax cut software    Walk-in. Tax cut software You can find a selection of forms, publications and services — in-person. Tax cut software Products. Tax cut software You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax cut software Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax cut software Services. Tax cut software You can walk in to your local TAC for face-to-face tax help. Tax cut software An employee can answer questions about your tax account or help you set up a payment plan. Tax cut software Before visiting, use the Office Locator tool on IRS. Tax cut software gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Tax cut software    Mail. Tax cut software You can send your order for forms, instructions, and publications to the address below. Tax cut software You should receive a response within 10 business days after your request is received. Tax cut software Internal Revenue Service 1201 N. Tax cut software Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Tax cut software The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax cut software Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax cut software   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Tax cut software We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Tax cut software You face (or your business is facing) an immediate threat of adverse action. Tax cut software You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax cut software   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Tax cut software Here's why we can help: TAS is an independent organization within the IRS. Tax cut software Our advocates know how to work with the IRS. Tax cut software Our services are free and tailored to meet your needs. Tax cut software We have offices in every state, the District of Columbia, and Puerto Rico. Tax cut software   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Tax cut software   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax cut software If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Tax cut software Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Tax cut software Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax cut software Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax cut software Prev  Up  Next   Home   More Online Publications