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Tax Form 2012

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Tax Form 2012

Tax form 2012 Publication 972 - Introductory Material Table of Contents Future Developments Reminder IntroductionOrdering forms and publications. Tax form 2012 Tax questions. Tax form 2012 Future Developments For the latest information about developments related to Publication 972, such as legislation enacted after it was published, go to www. Tax form 2012 irs. Tax form 2012 gov/pub972. Tax form 2012 Reminder Photographs of missing children. Tax form 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax form 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax form 2012 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 form 2012 Introduction The purpose of this publication is: To figure the child tax credit you claim on Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48; and To figure the amount of earned income you enter on line 4a of Schedule 8812 (Form 1040A or 1040), Child Tax Credit. Tax form 2012 This publication is intended primarily for individuals sent here by the instructions to Forms 1040, 1040A, or 1040NR, or Schedule 8812. Tax form 2012 Even if you were not sent here by the instructions to one of the forms or the schedule, you can still choose to use this publication to figure your credit. Tax form 2012 However, most individuals can use a simpler worksheet in their tax form instructions. Tax form 2012 If you were sent here from your Form 1040, Form 1040A, or Form 1040NR instructions. Tax form 2012   Complete the Child Tax Credit Worksheet , later in this publication. Tax form 2012 If you were sent here from your Schedule 8812 instructions. Tax form 2012   Complete the 1040 and 1040NR Filers — Earned Income Worksheet , later in this publication. Tax form 2012 If you have not read your Form 1040, Form 1040A, or Form 1040NR instructions. Tax form 2012   Read the explanation of who must use this publication next. Tax form 2012 If you find that you are not required to use this publication to figure your child tax credit, you can use the simpler worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions to figure your credit. Tax form 2012 Who must use this publication. Tax form 2012   If you answer “Yes” to either of the following questions, you must use this publication to figure your child tax credit. Tax form 2012 Are you excluding income from Puerto Rico or filing any of the following forms? Form 2555 or 2555-EZ (relating to foreign earned income). Tax form 2012 Form 4563 (exclusion of income for residents of American Samoa). Tax form 2012 Are you claiming any of the following credits? Mortgage interest credit, Form 8396. Tax form 2012 Adoption credit, Form 8839. Tax form 2012 Residential energy efficient property credit, Form 5695, Part I. Tax form 2012 District of Columbia first-time homebuyer credit, Form 8859. Tax form 2012 Comments and suggestions. Tax form 2012   We welcome your comments about this publication and your suggestions for future editions. Tax form 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax form 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax form 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax form 2012   You can send your comments from www. Tax form 2012 irs. Tax form 2012 gov/formspubs/. Tax form 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications. Tax form 2012 ”   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 form 2012 Ordering forms and publications. Tax form 2012   Visit www. Tax form 2012 irs. Tax form 2012 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 form 2012 Internal Revenue Service 1201 N. Tax form 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax form 2012   If you have a tax question, check the information available on IRS. Tax form 2012 gov or call 1-800-829-1040. Tax form 2012 We cannot answer tax questions sent to either of the above addresses. Tax form 2012 Prev  Up  Next   Home   More Online Publications
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Plug-In Electric Drive Vehicle Credit (IRC 30D)

Internal Revenue Code Section 30D provides a credit for Qualified Plug-in Electric Drive Motor Vehicles including passenger vehicles and light trucks.  

For vehicles acquired after December 31, 2009, the credit is equal to $2,500 plus, for a vehicle which draws propulsion energy from a battery with at least 5 kilowatt hours of capacity, $417, plus an additional $417 for each kilowatt hour of battery capacity in excess of 5 kilowatt hours. The total amount of the credit allowed for a vehicle is limited to $7,500.

The credit begins to phase out for a manufacturer’s vehicles when at least 200,000 qualifying vehicles have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009). For additional information see Notice 2009-89.

Section 30D originally was enacted in the Energy Improvement and Extension Act of 2008. The American Recovery and Reinvestment Act of 2009 amended section 30D effective for vehicles acquired after December 31, 2009.  Section 30D was also modified by the American Taxpayer Relief Act (ATRA) 2013 for certain 2 or 3 wheeled vehicles acquired after December 31, 2011 and before January 1, 2014.

The vehicles must be acquired for use or lease and not for resale. Additionally, the original use of the vehicle must commence with the taxpayer and the vehicle must be used predominantly in the United States. For purposes of the 30D credit, a vehicle is not considered acquired prior to the time when title to the vehicle passes to the taxpayer under state law.

Notice 2009-89 applies to vehicles acquired subsequent to December 31, 2009 and provides procedures that a vehicle manufacturer may use if it chooses to certify that a vehicle meets certain requirements that must be satisfied to claim the Qualified Plug-in Electric Drive Motor Vehicle Credit and the amount of the credit allowable with respect to that vehicle

Credit Amounts for Qualified Vehicles Acquired After December 31, 2009

Qualified Plug-In Electric Drive Motor Vehicle Credit (IRC 30D) Phase Out
The qualified plug-in electric drive motor vehicle credit phases out for a manufacturer’s vehicles over the one-year period beginning with the second calendar quarter after the calendar quarter in which at least 200,000 qualifying vehicles manufactured by that manufacturer have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009) (“phase-out period”). Qualifying vehicles manufactured by that manufacturer are eligible for 50 percent of the credit if acquired in the first two quarters of the phase-out period and 25 percent of the credit if acquired in the third or fourth quarter of the phase-out period.  Vehicles manufactured by that manufacturer are not eligible for a credit if acquired after the phase-out period.

Quarterly Sales by Manufacturer

Page Last Reviewed or Updated: 13-Feb-2014

The Tax Form 2012

Tax form 2012 Index A Accrual foreign taxes, adjustments, You may have to post a bond. Tax form 2012 Accrual method of accounting, Accrual method of accounting. Tax form 2012 Allocation Carryback/carryover between spouses, Allocations Between Spouses Foreign losses, Foreign Losses Foreign taxes, Allocation of Foreign Taxes U. Tax form 2012 S. Tax form 2012 losses, U. Tax form 2012 S. Tax form 2012 Losses Alternative minimum tax, Reminders Amended return, Claim for Refund American Samoa, resident of, Possession Exclusion Assistance (see Tax help) B Bankruptcy, effect of, Effect of bankruptcy or insolvency. Tax form 2012 Beneficiary, Partner or S corporation shareholder. Tax form 2012 Bond, income tax, You may have to post a bond. Tax form 2012 Boycotting countries, Taxes From International Boycott Operations C Capital gains and losses, Capital Gains and Losses Carryback and carryover, Carrybacks and carryovers. Tax form 2012 Allocations between spouses, Allocations Between Spouses Claim for refund, Time Limit on Tax Assessment Joint return, Married Couples Joint return–deduction year, Joint Return Filed in a Deduction Year Taxes all credited or deducted, Claim for Refund Time limit on tax assessment, Time Limit on Tax Assessment Choice to take credit or deduction Changing your choice, Making or Changing Your Choice Choice applied to all qualified foreign taxes, Choice Applies to All Qualified Foreign Taxes Claim for refund, Claim for Refund Classes of gross income, Classes of gross income. Tax form 2012 Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services Geographical basis, Geographical basis. Tax form 2012 Comprehensive example, Comprehensive Example — Filled-In Form 1116 Controlled foreign corporation shareholder, Controlled foreign corporation shareholder. Tax form 2012 , Income from controlled foreign corporations. Tax form 2012 Covered asset acquisition, Covered Asset Acquisition Credit How to claim, How To Claim the Credit How to figure, How To Figure the Credit Limit on, Limit on the Credit Credit for taxes paid or accrued, Credit for Taxes Paid or Accrued D Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes. Tax form 2012 Distributions Lump-sum, Lump-Sum Distribution Dividends Taxes on, Taxes Imposed on Certain Dividends Dual-capacity taxpayers, Dual-capacity taxpayers. Tax form 2012 E Economic benefits, Specific economic benefit. Tax form 2012 Examples Comprehensive, Comprehensive Example — Filled-In Form 1116 Simple, Simple Example — Filled-In Form 1116 Excess limit, Carryback and Carryover Exchange rates, Foreign Currency and Exchange Rates Excluded income Foreign earned, Foreign Earned Income and Housing Exclusions Taxes on, Taxes on Excluded Income Exemption from foreign tax credit limit, Exemption from foreign tax credit limit. Tax form 2012 Export financing interest, Export financing interest. Tax form 2012 Extraterritorial income, Extraterritorial Income Exclusion F Financial services income, Financial services income. Tax form 2012 Foreign corporation–U. Tax form 2012 S. Tax form 2012 shareholders, filing requirements, Taxes of U. Tax form 2012 S. Tax form 2012 Persons Controlling Foreign Corporations and Partnerships Foreign country, Foreign country. Tax form 2012 Foreign currency and exchange rates, Foreign Currency and Exchange Rates Foreign income, translating, Translating foreign currency into U. Tax form 2012 S. Tax form 2012 dollars. Tax form 2012 Foreign losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Foreign mineral income, taxes on, Taxes on Foreign Mineral Income Foreign oil and gas extraction income, taxes on, Taxes on Combined Foreign Oil and Gas Income Foreign partnerships–U. Tax form 2012 S. Tax form 2012 partners, filing requirement, Taxes of U. Tax form 2012 S. Tax form 2012 Persons Controlling Foreign Corporations and Partnerships Foreign tax refund, Foreign tax refund. Tax form 2012 , Foreign tax refund. Tax form 2012 Foreign tax(es) Allocation to income categories, Allocation of Foreign Taxes For which you cannot take a credit, Foreign Taxes for Which You Cannot Take a Credit Imposed on foreign refund, Foreign tax imposed on foreign refund. Tax form 2012 Qualifying for credit, What Foreign Taxes Qualify for the Credit? Redetermination, Foreign Tax Redetermination Refund, Foreign tax imposed on foreign refund. Tax form 2012 Form 1040X, Claim for Refund 1116, Form 1116, Simple Example — Filled-In Form 1116, Comprehensive Example — Filled-In Form 1116 5471, Taxes of U. Tax form 2012 S. Tax form 2012 Persons Controlling Foreign Corporations and Partnerships 5713, Form 5713 required. Tax form 2012 8833, Report required. Tax form 2012 8865, Taxes of U. Tax form 2012 S. Tax form 2012 Persons Controlling Foreign Corporations and Partnerships 8873, Extraterritorial Income Exclusion Free tax services, Free help with your tax return. Tax form 2012 Functional currency, Translating foreign currency into U. Tax form 2012 S. Tax form 2012 dollars. Tax form 2012 G General category income, separate limit, General Category Income H Help (see Tax help) High-taxed income, High-taxed income. Tax form 2012 I Income from sources in U. Tax form 2012 S. Tax form 2012 possessions, Determining the source of income from U. Tax form 2012 S. Tax form 2012 possessions. Tax form 2012 Income re-sourced by treaty, separate limit, Certain Income Re-Sourced By Treaty Income tax, Income Tax Income tax bond, You may have to post a bond. Tax form 2012 Interest, Penalties and interest. Tax form 2012 Interest expense, apportioning, Interest expense. Tax form 2012 International boycott, Taxes From International Boycott Operations Itemized deduction, Taxes for Which You Can Only Take an Itemized Deduction J Joint return Carryback and carryover, Married Couples Credit based on foreign tax of both spouses, Joint return. Tax form 2012 Filed in a deduction year, Joint Return Filed in a Deduction Year L Levy, Income Tax Limit on credit, Limit on the Credit Losses, foreign, Foreign Losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Losses, U. Tax form 2012 S. Tax form 2012 , U. Tax form 2012 S. Tax form 2012 Losses Allocation of, U. Tax form 2012 S. Tax form 2012 Losses Lump-sum distributions, Lump-Sum Distribution M Making or changing your choice, Making or Changing Your Choice Married couples Carryback and carryover, Married Couples Joint return, Joint return. Tax form 2012 Mineral income, foreign,, Taxes on Foreign Mineral Income Mutual fund distributions, Mutual fund shareholder. Tax form 2012 , Passive income. Tax form 2012 Mutual fund shareholder, Mutual fund shareholder. Tax form 2012 N Nonresident aliens, Nonresident Aliens Notice to the IRS of change in tax, Notice to the Internal Revenue Service (IRS) of Redetermination O Overall foreign loss, Overall foreign loss. Tax form 2012 P Partner, Partner or S corporation shareholder. Tax form 2012 , Partnership distributive share. Tax form 2012 , Foreign Taxes From a Partnership or an S Corporation Passive category income, Passive Category Income Penalties, Failure-to-notify penalty. Tax form 2012 , Penalties and interest. Tax form 2012 Failure to file Form 5471, 8865, Penalty for not filing Form 5471 or Form 8865. Tax form 2012 Failure to file Form 5713, Penalty for failure to file. Tax form 2012 Failure to notify, foreign tax change, Failure-to-notify penalty. Tax form 2012 Failure to report treaty information, Report required. Tax form 2012 Pension, employment, and disability fund payments, Pension, unemployment, and disability fund payments. Tax form 2012 Personal property, sales or exchanges of, Determining the Source of Income From the Sales or Exchanges of Certain Personal Property Possession exclusion, Possession Exclusion Publications (see Tax help) Purchase or sale of oil or gas, taxes in connection with, Taxes in Connection With the Purchase or Sale of Oil or Gas Q Qualified business unit, Translating foreign currency into U. Tax form 2012 S. Tax form 2012 dollars. Tax form 2012 Qualified dividends, Capital Gains and Losses R Rate of exchange, Rate of exchange for foreign taxes paid. Tax form 2012 Recapture of foreign losses, Recapture of Prior Year Overall Foreign Loss Accounts Records to keep, Records To Keep Redetermination of foreign tax, Foreign Tax Redetermination Refund claims, time limit, Time Limit on Refund Claims Refund, foreign tax, Foreign tax refund. Tax form 2012 Reporting requirements (international boycott), Reporting requirements. Tax form 2012 Resident aliens, Resident Aliens S S corporation shareholder, Partner or S corporation shareholder. Tax form 2012 , Foreign Taxes From a Partnership or an S Corporation Sanctioned countries, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Section 901(j) income, Section 901(j) Income Section 901(j) sanctioned income, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Separate limit income, Separate Limit Income General category income, General Category Income Income re-sourced by treaty, Certain Income Re-Sourced By Treaty Lump-sum distribution, Lump-Sum Distribution Passive category income, Passive Category Income Section 901(j) income, Section 901(j) Income Shareholder, Mutual fund shareholder. Tax form 2012 Simple example, Simple Example — Filled-In Form 1116 Soak-up taxes, Soak-up taxes. Tax form 2012 Social security taxes, Pension, unemployment, and disability fund payments. Tax form 2012 Source of compensation for labor or personal services Alternative basis, Alternative basis. Tax form 2012 Multi-year compensation, Multi-year compensation. Tax form 2012 Time basis, Time basis. Tax form 2012 Transportation income, Transportation Income State income taxes, State income taxes. Tax form 2012 Subsidy, Subsidy received. Tax form 2012 T Tax help, How To Get Tax Help Tax treaties, Tax Treaties Taxable income from sources outside the U. Tax form 2012 S. Tax form 2012 , determination of, Determining Taxable Income From Sources Outside the United States Taxes Excluded income, Foreign Earned Income and Housing Exclusions In lieu of income taxes, Taxes in Lieu of Income Taxes On dividends, Taxes Imposed on Certain Dividends Paid or accrued, Credit for Taxes Paid or Accrued Withheld on income or gain, Taxes Withheld on Income or Gain (Other Than Dividends) Taxes related to a foreign tax credit splitting event, Taxes Related to a Foreign Tax Credit Splitting Event Time limit Refund claims, Time Limit on Refund Claims Tax assessment, Time Limit on Tax Assessment Translating foreign currency, Translating foreign currency into U. Tax form 2012 S. Tax form 2012 dollars. Tax form 2012 U U. Tax form 2012 S. Tax form 2012 citizens, U. Tax form 2012 S. Tax form 2012 Citizens U. Tax form 2012 S. Tax form 2012 losses Allocation of, U. Tax form 2012 S. Tax form 2012 Losses U. Tax form 2012 S. Tax form 2012 possessions, U. Tax form 2012 S. Tax form 2012 possessions. Tax form 2012 Unused foreign tax credits, carryback or carryover, Carrybacks and carryovers. Tax form 2012 , Carryback and Carryover W Wages, Wages completely excluded. Tax form 2012 When refunds can be claimed, Time Limit on Refund Claims When tax can be assessed, Time Limit on Tax Assessment Who can take the credit, Who Can Take the Credit? Why choose the credit, Why Choose the Credit? Prev  Up     Home   More Online Publications