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Tax Return H&r Block

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Tax Return H&r Block

Tax return h&r block Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. Tax return h&r block Married persons. Tax return h&r block Same-sex marriage. Tax return h&r block Exception. Tax return h&r block Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. Tax return h&r block Amended instrument. Tax return h&r block General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. Tax return h&r block Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. Tax return h&r block It may also be used in determining whether you can claim certain other deductions and credits. Tax return h&r block The filing status you can choose depends partly on your marital status on the last day of your tax year. Tax return h&r block Marital status. Tax return h&r block   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). Tax return h&r block If you are married, your filing status is either married filing a joint return or married filing a separate return. Tax return h&r block For information about the single and qualifying widow(er) filing statuses, see Publication 501. Tax return h&r block Unmarried persons. Tax return h&r block   You are unmarried for the whole year if either of the following applies. Tax return h&r block You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. Tax return h&r block You must follow your state law to determine if you are divorced or legally separated. Tax return h&r block Exception. Tax return h&r block If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. Tax return h&r block You have obtained a decree of annulment, which holds that no valid marriage ever existed. Tax return h&r block You must file amended returns (Form 1040X, Amended U. Tax return h&r block S. Tax return h&r block Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. Tax return h&r block The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. Tax return h&r block On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. Tax return h&r block Married persons. Tax return h&r block   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. Tax return h&r block An interlocutory decree is not a final decree. Tax return h&r block Same-sex marriage. Tax return h&r block   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Tax return h&r block The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Tax return h&r block However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Tax return h&r block For more details, see Publication 501. Tax return h&r block Exception. Tax return h&r block   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. Tax return h&r block See Head of Household , later. Tax return h&r block Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. Tax return h&r block If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. Tax return h&r block You can file a joint return even if one of you had no income or deductions. Tax return h&r block If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. Tax return h&r block Nonresident alien. Tax return h&r block   To file a joint return, at least one of you must be a U. Tax return h&r block S. Tax return h&r block citizen or resident alien at the end of the tax year. Tax return h&r block If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. Tax return h&r block This means that your combined worldwide incomes are subject to U. Tax return h&r block S. Tax return h&r block income tax. Tax return h&r block These rules are explained in Publication 519, U. Tax return h&r block S. Tax return h&r block Tax Guide for Aliens. Tax return h&r block Signing a joint return. Tax return h&r block   Both you and your spouse generally must sign the return, or it will not be considered a joint return. Tax return h&r block Joint and individual liability. Tax return h&r block   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Tax return h&r block This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. Tax return h&r block Divorced taxpayers. Tax return h&r block   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. Tax return h&r block This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Tax return h&r block Relief from joint liability. Tax return h&r block   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. Tax return h&r block You can ask for relief no matter how small the liability. Tax return h&r block   There are three types of relief available. Tax return h&r block Innocent spouse relief. Tax return h&r block Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. Tax return h&r block Equitable relief. Tax return h&r block   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. Tax return h&r block See Relief from liability arising from community property law , later, under Community Property. Tax return h&r block    Each kind of relief has different requirements. Tax return h&r block You must file Form 8857 to request relief under any of these categories. Tax return h&r block Publication 971 explains these kinds of relief and who may qualify for them. Tax return h&r block You can also find information on our website at IRS. Tax return h&r block gov. Tax return h&r block Tax refund applied to spouse's debts. Tax return h&r block   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. Tax return h&r block This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. Tax return h&r block You can get a refund of your share of the overpayment if you qualify as an injured spouse. Tax return h&r block Injured spouse. Tax return h&r block   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. Tax return h&r block An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. Tax return h&r block   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. Tax return h&r block Note. Tax return h&r block If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). Tax return h&r block For more information, see Publication 555. Tax return h&r block    Refunds that involve community property states must be divided according to local law. Tax return h&r block If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. Tax return h&r block   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. Tax return h&r block Follow the instructions for the form. Tax return h&r block   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. Tax return h&r block You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. Tax return h&r block   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. Tax return h&r block When filed after offset, it can take up to 8 weeks to receive your refund. Tax return h&r block Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. Tax return h&r block    An injured spouse claim is different from an innocent spouse relief request. Tax return h&r block An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. Tax return h&r block An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. Tax return h&r block For information on innocent spouses, see Relief from joint liability, earlier. Tax return h&r block Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. Tax return h&r block You can file a separate return even if only one of you had income. Tax return h&r block For information on exemptions you can claim on your separate return, see Exemptions , later. Tax return h&r block Community or separate income. Tax return h&r block   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. Tax return h&r block For more information, see Community Income under Community Property, later. Tax return h&r block Separate liability. Tax return h&r block   If you and your spouse file separately, you each are responsible only for the tax due on your own return. Tax return h&r block Itemized deductions. Tax return h&r block   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. Tax return h&r block Table 1. Tax return h&r block Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. Tax return h&r block  Caution: If you live in a community property state, these rules do not apply. Tax return h&r block See Community Property. Tax return h&r block IF you paid . Tax return h&r block . Tax return h&r block . Tax return h&r block AND you . Tax return h&r block . Tax return h&r block . Tax return h&r block THEN you can deduct on your separate federal return. Tax return h&r block . Tax return h&r block . Tax return h&r block   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. Tax return h&r block     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. Tax return h&r block         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. Tax return h&r block         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. Tax return h&r block The numerator is your gross income and the denominator  is your combined gross income. Tax return h&r block     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. Tax return h&r block     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. Tax return h&r block     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. Tax return h&r block Neither spouse may report the total casualty loss. Tax return h&r block 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Tax return h&r block Dividing itemized deductions. Tax return h&r block   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. Tax return h&r block See Table 1, later. Tax return h&r block Separate returns may give you a higher tax. Tax return h&r block   Some married couples file separate returns because each wants to be responsible only for his or her own tax. Tax return h&r block There is no joint liability. Tax return h&r block But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. Tax return h&r block This is because the following special rules apply if you file a separate return. Tax return h&r block Your tax rate generally will be higher than it would be on a joint return. Tax return h&r block Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. Tax return h&r block You cannot take the credit for child and dependent care expenses in most cases. Tax return h&r block You cannot take the earned income credit. Tax return h&r block You cannot take the exclusion or credit for adoption expenses in most cases. Tax return h&r block You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. Tax return h&r block You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. Tax return h&r block If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. Tax return h&r block Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. Tax return h&r block Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Tax return h&r block Your basic standard deduction, if allowable, is half of that allowed a joint return filer. Tax return h&r block See Itemized deductions , earlier. Tax return h&r block Joint return after separate returns. Tax return h&r block   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. Tax return h&r block This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. Tax return h&r block Use Form 1040X to change your filing status. Tax return h&r block Separate returns after joint return. Tax return h&r block   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. Tax return h&r block Exception. Tax return h&r block   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Tax return h&r block The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. Tax return h&r block Head of Household Filing as head of household has the following advantages. Tax return h&r block You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. Tax return h&r block Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. Tax return h&r block Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. Tax return h&r block You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. Tax return h&r block Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. Tax return h&r block Requirements. Tax return h&r block   You may be able to file as head of household if you meet all the following requirements. Tax return h&r block You are unmarried or “considered unmarried” on the last day of the year. Tax return h&r block You paid more than half the cost of keeping up a home for the year. Tax return h&r block A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). Tax return h&r block However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. Tax return h&r block See Special rule for parent , later, under Qualifying person. Tax return h&r block Considered unmarried. Tax return h&r block   You are considered unmarried on the last day of the tax year if you meet all the following tests. Tax return h&r block You file a separate return. Tax return h&r block A separate return includes a return claiming married filing separately, single, or head of household filing status. Tax return h&r block You paid more than half the cost of keeping up your home for the tax year. Tax return h&r block Your spouse did not live in your home during the last 6 months of the tax year. Tax return h&r block Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Tax return h&r block See Temporary absences , later. Tax return h&r block Your home was the main home of your child, stepchild, or foster child for more than half the year. Tax return h&r block (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Tax return h&r block ) You must be able to claim an exemption for the child. Tax return h&r block However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. Tax return h&r block The general rules for claiming an exemption for a dependent are shown later in Table 3. Tax return h&r block    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. Tax return h&r block See Publication 555 for more information. Tax return h&r block Nonresident alien spouse. Tax return h&r block   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. Tax return h&r block However, your spouse is not a qualifying person for head of household purposes. Tax return h&r block You must have another qualifying person and meet the other requirements to file as head of household. Tax return h&r block Keeping up a home. Tax return h&r block   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. Tax return h&r block This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Tax return h&r block This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. Tax return h&r block Qualifying person. Tax return h&r block    Table 2, later, shows who can be a qualifying person. Tax return h&r block Any person not described in Table 2 is not a qualifying person. Tax return h&r block   Generally, the qualifying person must live with you for more than half of the year. Tax return h&r block Table 2. Tax return h&r block Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Tax return h&r block See the text of this publication for the other requirements you must meet to claim head of household filing status. Tax return h&r block IF the person is your . Tax return h&r block . Tax return h&r block . Tax return h&r block AND . Tax return h&r block . Tax return h&r block . Tax return h&r block THEN that person is . Tax return h&r block . Tax return h&r block . Tax return h&r block   qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. Tax return h&r block     he or she is married and you can claim an exemption for him or her a qualifying person. Tax return h&r block     he or she is married and you cannot claim an exemption for him or her not a qualifying person. Tax return h&r block 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. Tax return h&r block 6     you cannot claim an exemption for him or her not a qualifying person. Tax return h&r block     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and you can claim an exemption for him or her5 a qualifying person. Tax return h&r block     he or she did not live with you more than half the year not a qualifying person. Tax return h&r block     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. Tax return h&r block     you cannot claim an exemption for him or her not a qualifying person. Tax return h&r block   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Tax return h&r block 2 See Table 3, later, for the tests that must be met to be a qualifying child. Tax return h&r block Note. Tax return h&r block If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of Divorced or Separated Parents (or Parents Who Live Apart) under Exemptions for Dependents, later. Tax return h&r block If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Tax return h&r block 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Tax return h&r block 4 See Table 3, later, for the tests that must be met to be a qualifying relative. Tax return h&r block 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Tax return h&r block See Multiple Support Agreement in Publication 501. Tax return h&r block 6 See Special rule for parent . Tax return h&r block Special rule for parent. Tax return h&r block   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Tax return h&r block However, you must be able to claim an exemption for your father or mother. Tax return h&r block Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Tax return h&r block You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Tax return h&r block Death or birth. Tax return h&r block   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. Tax return h&r block If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Tax return h&r block If the person is anyone else, see Publication 501. Tax return h&r block Temporary absences. Tax return h&r block   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Tax return h&r block It must be reasonable to assume that the absent person will return to the home after the temporary absence. Tax return h&r block You must continue to keep up the home during the absence. Tax return h&r block Kidnapped child. Tax return h&r block   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Tax return h&r block You can claim head of household filing status if all the following statements are true. Tax return h&r block The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Tax return h&r block In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Tax return h&r block You would have qualified for head of household filing status if the child had not been kidnapped. Tax return h&r block   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. Tax return h&r block More information. Tax return h&r block   For more information on filing as head of household, see Publication 501. Tax return h&r block Exemptions You can deduct $3,900 for each exemption you claim in 2013. Tax return h&r block However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Tax return h&r block There are two types of exemptions: personal exemptions and exemptions for dependents. Tax return h&r block If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. Tax return h&r block Personal Exemptions You can claim your own exemption unless someone else can claim it. Tax return h&r block If you are married, you may be able to take an exemption for your spouse. Tax return h&r block These are called personal exemptions. Tax return h&r block Exemption for Your Spouse Your spouse is never considered your dependent. Tax return h&r block Joint return. Tax return h&r block   On a joint return, you can claim one exemption for yourself and one for your spouse. Tax return h&r block   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. Tax return h&r block Separate return. Tax return h&r block   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Tax return h&r block If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. Tax return h&r block Alimony paid. Tax return h&r block   If you paid alimony to your spouse, you cannot take an exemption for your spouse. Tax return h&r block This is because alimony is gross income to the spouse who received it. Tax return h&r block Divorced or separated spouse. Tax return h&r block   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Tax return h&r block This rule applies even if you provided all of your former spouse's support. Tax return h&r block Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Tax return h&r block You can claim an exemption for a dependent even if your dependent files a return. Tax return h&r block The term “dependent” means: A qualifying child, or A qualifying relative. Tax return h&r block Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. Tax return h&r block For detailed information, see Publication 501. Tax return h&r block   Dependent not allowed a personal exemption. Tax return h&r block If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. Tax return h&r block This is true even if you do not claim the dependent's exemption on your return. Tax return h&r block It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Tax return h&r block Table 3. Tax return h&r block Overview of the Rules for Claiming an Exemption for a Dependent Caution. Tax return h&r block This table is only an overview of the rules. Tax return h&r block For details, see Publication 501. Tax return h&r block • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Tax return h&r block • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. Tax return h&r block • You cannot claim a person as a dependent unless that person is a U. Tax return h&r block S. Tax return h&r block citizen, U. Tax return h&r block S. Tax return h&r block resident alien, U. Tax return h&r block S. Tax return h&r block national, or a resident of Canada or Mexico. Tax return h&r block 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Tax return h&r block   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. Tax return h&r block     2. Tax return h&r block       3. Tax return h&r block    4. Tax return h&r block    5. Tax return h&r block    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Tax return h&r block   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. Tax return h&r block   The child must have lived with you for more than half of the year. Tax return h&r block 2   The child must not have provided more than half of his or her own support for the year. Tax return h&r block   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). Tax return h&r block   1. Tax return h&r block    2. Tax return h&r block       3. Tax return h&r block    4. Tax return h&r block The person cannot be your qualifying child or the qualifying child of anyone else. Tax return h&r block   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). Tax return h&r block   The person's gross income for the year must be less than $3,900. Tax return h&r block 3   You must provide more than half of the person's total support for the year. Tax return h&r block 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Tax return h&r block See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. Tax return h&r block     1 Exception exists for certain adopted children. Tax return h&r block 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Tax return h&r block 3 Exception exists for persons who are disabled and have income from a sheltered workshop. Tax return h&r block 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Tax return h&r block See Publication 501. Tax return h&r block You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Tax return h&r block For more information, see the instructions for your tax return if you file Form 1040A or 1040. Tax return h&r block Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. Tax return h&r block However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. Tax return h&r block Special rule for divorced or separated parents (or parents who live apart). Tax return h&r block   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. Tax return h&r block The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. Tax return h&r block The child received over half of his or her support for the year from the parents. Tax return h&r block The child is in the custody of one or both parents for more than half of the year. Tax return h&r block Either of the following applies. Tax return h&r block The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. Tax return h&r block (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. Tax return h&r block A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. Tax return h&r block See Child support under pre-1985 agreement , later. Tax return h&r block Custodial parent and noncustodial parent. Tax return h&r block   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Tax return h&r block The other parent is the noncustodial parent. Tax return h&r block   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. Tax return h&r block   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). Tax return h&r block Equal number of nights. Tax return h&r block   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. Tax return h&r block December 31. Tax return h&r block   The night of December 31 is treated as part of the year in which it begins. Tax return h&r block For example, December 31, 2013, is treated as part of 2013. Tax return h&r block Emancipated child. Tax return h&r block   If a child is emancipated under state law, the child is treated as not living with either parent. Tax return h&r block See Examples 5 and 6 . Tax return h&r block Absences. Tax return h&r block    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. Tax return h&r block But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. Tax return h&r block Parent works at night. Tax return h&r block   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. Tax return h&r block On a school day, the child is treated as living at the primary residence registered with the school. Tax return h&r block Example 1 – child lived with one parent greater number of nights. Tax return h&r block You and your child’s other parent are divorced. Tax return h&r block In 2013, your child lived with you 210 nights and with the other parent 156 nights. Tax return h&r block You are the custodial parent. Tax return h&r block Example 2 – child is away at camp. Tax return h&r block In 2013, your daughter lives with each parent for alternate weeks. Tax return h&r block In the summer, she spends 6 weeks at summer camp. Tax return h&r block During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. Tax return h&r block Example 3 – child lived same number of days with each parent. Tax return h&r block Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Tax return h&r block Your adjusted gross income is $40,000. Tax return h&r block Your ex-spouse's adjusted gross income is $25,000. Tax return h&r block You are treated as your son's custodial parent because you have the higher adjusted gross income. Tax return h&r block Example 4 – child is at parent’s home but with other parent. Tax return h&r block Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Tax return h&r block You become ill and are hospitalized. Tax return h&r block The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Tax return h&r block Your son is treated as living with you during this 10-day period because he was living in your home. Tax return h&r block Example 5 – child emancipated in May. Tax return h&r block When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Tax return h&r block As a result, he is not considered in the custody of his parents for more than half of the year. Tax return h&r block The special rule for children of divorced or separated parents (or parents who live apart) does not apply. Tax return h&r block Example 6 – child emancipated in August. Tax return h&r block Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. Tax return h&r block She turns 18 and is emancipated under state law on August 1, 2013. Tax return h&r block Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. Tax return h&r block You are the custodial parent. Tax return h&r block Written declaration. Tax return h&r block    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. Tax return h&r block The noncustodial parent must attach a copy of the form or statement to his or her tax return. Tax return h&r block   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Tax return h&r block Divorce decree or separation agreement that went into effect after 1984 and before 2009. Tax return h&r block   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Tax return h&r block To be able to do this, the decree or agreement must state all three of the following. Tax return h&r block The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Tax return h&r block The custodial parent will not claim the child as a dependent for the year. Tax return h&r block The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Tax return h&r block   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. Tax return h&r block The cover page (write the other parent's social security number on this page). Tax return h&r block The pages that include all of the information identified in items (1) through (3) above. Tax return h&r block The signature page with the other parent's signature and the date of the agreement. Tax return h&r block Post-2008 divorce decree or separation agreement. Tax return h&r block   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. Tax return h&r block The custodial parent must sign either a Form 8332 or a similar statement. Tax return h&r block The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. Tax return h&r block The noncustodial parent must attach a copy to his or her return. Tax return h&r block The form or statement must release the custodial parent's claim to the child without any conditions. Tax return h&r block For example, the release must not depend on the noncustodial parent paying support. Tax return h&r block    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Tax return h&r block Revocation of release of claim to an exemption. Tax return h&r block   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. Tax return h&r block In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. Tax return h&r block The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Tax return h&r block Remarried parent. Tax return h&r block   If you remarry, the support provided by your new spouse is treated as provided by you. Tax return h&r block Child support under pre-1985 agreement. Tax return h&r block   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. Tax return h&r block Example. Tax return h&r block Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. Tax return h&r block This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. Tax return h&r block Parents who never married. Tax return h&r block   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. Tax return h&r block Alimony. Tax return h&r block   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. Tax return h&r block Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. Tax return h&r block This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. Tax return h&r block If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Tax return h&r block Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Tax return h&r block (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). Tax return h&r block Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Tax return h&r block The exemption for the child. Tax return h&r block The child tax credit. Tax return h&r block Head of household filing status. Tax return h&r block The credit for child and dependent care expenses. Tax return h&r block The exclusion from income for dependent care benefits. Tax return h&r block The earned income credit. Tax return h&r block The other person cannot take any of these benefits based on this qualifying child. Tax return h&r block In other words, you and the other person cannot agree to divide these tax benefits between you. Tax return h&r block The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Tax return h&r block Tiebreaker rules. Tax return h&r block   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Tax return h&r block If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Tax return h&r block If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Tax return h&r block If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Tax return h&r block If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Tax return h&r block If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Tax return h&r block If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. Tax return h&r block   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Tax return h&r block Example 1—separated parents. Tax return h&r block You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Tax return h&r block In August and September, your son lived with you. Tax return h&r block For the rest of the year, your son lived with your husband, the boy's father. Tax return h&r block Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. Tax return h&r block At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. Tax return h&r block You and your husband will file separate returns. Tax return h&r block Your husband agrees to let you treat your son as a qualifying child. Tax return h&r block This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. Tax return h&r block However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. Tax return h&r block And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. Tax return h&r block Example 2—separated parents claim same child. Tax return h&r block The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. Tax return h&r block In this case, only your husband will be allowed to treat your son as a qualifying child. Tax return h&r block This is because, during 2013, the boy lived with him longer than with you. Tax return h&r block If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. Tax return h&r block In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. Tax return h&r block And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. Tax return h&r block Applying this special rule to divorced or separated parents (or parents who live apart). Tax return h&r block   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. Tax return h&r block However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. Tax return h&r block Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. Tax return h&r block If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. Tax return h&r block Example 1. Tax return h&r block You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Tax return h&r block Your AGI is $10,000. Tax return h&r block Your mother's AGI is $25,000. Tax return h&r block Your son's father does not live with you or your son. Tax return h&r block Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. Tax return h&r block Because of this, you cannot claim an exemption or the child tax credit for your son. Tax return h&r block However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. Tax return h&r block You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. Tax return h&r block (Note: The support test does not apply for the earned income credit. Tax return h&r block ) However, you agree to let your mother claim your son. Tax return h&r block This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. Tax return h&r block (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Tax return h&r block ) Example 2. Tax return h&r block The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Tax return h&r block Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Tax return h&r block Example 3. Tax return h&r block The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. Tax return h&r block Your mother also claims him as a qualifying child for head of household filing status. Tax return h&r block You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. Tax return h&r block The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. Tax return h&r block Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. Tax return h&r block These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. Tax return h&r block If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. Tax return h&r block If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. Tax return h&r block Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Tax return h&r block It does not include voluntary payments that are not made under a divorce or separation instrument. Tax return h&r block Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Tax return h&r block Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Tax return h&r block To be alimony, a payment must meet certain requirements. Tax return h&r block There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Tax return h&r block The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. Tax return h&r block See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. Tax return h&r block Spouse or former spouse. Tax return h&r block   Unless otherwise stated, the term “spouse” includes former spouse. Tax return h&r block Divorce or separation instrument. Tax return h&r block   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. Tax return h&r block This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). Tax return h&r block Invalid decree. Tax return h&r block   Payments under a divorce decree can be alimony even if the decree's validity is in question. Tax return h&r block A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. Tax return h&r block Amended instrument. Tax return h&r block   An amendment to a divorce decree may change the nature of your payments. Tax return h&r block Amendments are not ordinarily retroactive for federal tax purposes. Tax return h&r block However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. Tax return h&r block Example 1. Tax return h&r block A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. Tax return h&r block This change also is effective retroactively for federal tax purposes. Tax return h&r block Example 2. Tax return h&r block Your original divorce decree did not fix any part of the payment as child support. Tax return h&r block To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. Tax return h&r block The amended order is effective retroactively for federal tax purposes. Tax return h&r block Deducting alimony paid. Tax return h&r block   You can deduct alimony you paid, whether or not you itemize deductions on your return. Tax return h&r block You must file Form 1040. Tax return h&r block You cannot use Form 1040A, 1040EZ, or 1040NR. Tax return h&r block Enter the amount of alimony you paid on Form 1040, line 31a. Tax return h&r block In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). Tax return h&r block If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Tax return h&r block Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Tax return h&r block Enter your total payments on line 31a. Tax return h&r block If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. Tax return h&r block Reporting alimony received. Tax return h&r block   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. Tax return h&r block You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. Tax return h&r block    You must give the person who paid the alimony your SSN or ITIN. Tax return h&r block If you do not, you may have to pay a $50 penalty. Tax return h&r block Withholding on nonresident aliens. Tax return h&r block   If you are a U. Tax return h&r block S. Tax return h&r block citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. Tax return h&r block However, many tax treaties provide for an exemption from withholding for alimony payments. Tax return h&r block For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Tax return h&r block General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Tax return h&r block Payments not alimony. Tax return h&r block   Not all payments under a divorce or separation instrument are alimony. Tax return h&r block Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. Tax return h&r block Example. Tax return h&r block Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. Tax return h&r block Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. Tax return h&r block Neither is the value of your spouse's use of the home. Tax return h&r block If they otherwise qualify, you can deduct the payments for utilities as alimony. Tax return h&r block Your spouse must report them as income. Tax return h&r block If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. Tax return h&r block However, if your spouse owned the home, see Example 2 under Payments to a third party, later. Tax return h&r block If you owned the home jointly with your spouse, see Table 4. Tax return h&r block For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Tax return h&r block Child support. Tax return h&r block   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. Tax return h&r block If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. Tax return h&r block irs. Tax return h&r block gov/formspubs. Tax return h&r block Underpayment. Tax return h&r block   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. Tax return h&r block Example. Tax return h&r block Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. Tax return h&r block If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. Tax return h&r block If you pay only $3,600 during the year, $2,400 is child support. Tax return h&r block You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. Tax return h&r block Payments to a third party. Tax return h&r block   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. Tax return h&r block These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Tax return h&r block ), taxes, tuition, etc. Tax return h&r block The payments are treated as received by your spouse and then paid to the third party. Tax return h&r block Example 1. Tax return h&r block Under your divorce decree, you must pay your former spouse's medical and dental expenses. Tax return h&r block If the payments otherwise qualify, you can deduct them as alimony on your return. Tax return h&r block Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. Tax return h&r block Example 2. Tax return h&r block Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. Tax return h&r block If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. Tax return h&r block If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. Tax return h&r block However, if you owned the home, see the example under Payments not alimony , earlier. Tax return h&r block If you owned the home jointly with your spouse, see Table 4. Tax return h&r block Life insurance premiums. Tax return h&r block   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. Tax return h&r block Payments for jointly-owned home. Tax return h&r block   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. Tax return h&r block See Table 4. Tax return h&r block   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. Tax return h&r block If you owned the home, see the example under Payments not alimony , earlier. Tax return h&r block Table 4. Tax return h&r block Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. Tax return h&r block IF you must pay all of the . Tax return h&r block . Tax return h&r block . Tax return h&r block AND your home is . Tax return h&r block . Tax return h&r block . Tax return h&r block THEN you can deduct and your spouse (or former spouse) must include as alimony . Tax return h&r block . Tax return h&r block . Tax return h&r block AND you can claim as an itemized deduction . Tax return h&r block . Tax return h&r block . Tax return h&r block   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). Tax return h&r block 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. Tax return h&r block     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. Tax return h&r block 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. Tax return h&r block  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. Tax return h&r block Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Tax return h&r block Exception for instruments executed before 1985. Tax return h&r block   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Tax return h&r block A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Tax return h&r block A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. Tax return h&r block   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. Tax return h&r block irs. Tax return h&r block gov/formspubs. Tax return h&r block Example 1. Tax return h&r block In November 1984, you and your former spouse executed a written separation agreement. Tax return h&r block In February 1985, a decree of divorce was substituted for the written separation agreement. Tax return h&r block The decree of divorce did not change the terms for the alimony you pay your former spouse. Tax return h&r block The decree of divorce is treated as executed before 1985. Tax return h&r block Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Tax return h&r block Example 2. Tax return h&r block The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. Tax return h&r block In this example, the decree of divorce is not treated as executed before 1985. Tax return h&r block The alimony payments are subject to the rules for payments under instruments executed after 1984. Tax return h&r block Alimony Requirements A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. Tax return h&r block The payment is in cash. Tax return h&r block The instrument does not designate the payment as not alimony. Tax return h&r block The spouses are not members of the same household at the time the payments are made. Tax return h&r block This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. Tax return h&r block There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Tax return h&r block The payment is not treated as child support. Tax return h&r block Each of these requirements is discussed next. Tax return h&r block Cash payment requirement. Tax return h&r block   Only cash payments, including checks and money orders, qualify as alimony. Tax return h&r block The following do not qualify as alimony. Tax return h&r block Transfers of services or property (including a debt instrument of a third party or an annuity contract). Tax return h&r block Execution of a debt instrument by the payer. Tax return h&r block The use of the payer's property. Tax return h&r block Payments to a third party. Tax return h&r block   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Tax return h&r block See Payments to a third party under General Rules, earlier. Tax return h&r block   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. Tax return h&r block The payments are in lieu of payments of alimony directly to your spouse. Tax return h&r block The written request states that both spouses intend the payments to be treated as alimony. Tax return h&r block You receive the written request from your spouse before you file your return for the year you made the payments. Tax return h&r block Payments designated as not alimony. Tax return h&r block   You and your spouse can designate that otherwise qualifying payments are not alimony. Tax return h&r block You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. Tax return h&r block For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). Tax return h&r block If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Tax return h&r block   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. Tax return h&r block The copy must be attached each year the designation applies. Tax return h&r block Spouses cannot be members of the same household. Tax return h&r block   Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. Tax return h&r block A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Tax return h&r block   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. Tax return h&r block Exception. Tax return h&r block   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. Tax return h&r block Liability for payments after death of recipient spouse. Tax return h&r block   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony whether made before or after the death. Tax return h&r block If all of the payments would continue, then none of the payments made before or after the death are alimony. Tax return h&r block   The divorce or separation instrument does not have to expressly state that the payments cease upon the
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Understanding Your CP2000 Notice

The income and/or payment information we have on file doesn’t match the information you reported on your tax return. This could affect your tax return; it may cause an increase or decrease in your tax, or may not change it at all.


What you need to do

  • Read your notice carefully—it explains the information we received and how it affects your tax return.
  • Complete the notice response form whether or not you agree or disagree with the notice, the response form explains what actions to take. (Your specific notice may not have a response form. In that case, the notice will have instructions on what to do).
  • Contact the business or person reporting the information, if it is wrong. Ask them to correct it, and then provide the corrected information to us.

You may want to…


Answers to Common Questions

Why did I receive the notice?

We received information from a third party that doesn’t match the information you reported on your tax return.

Is the notice a bill?

No. It informs you about the information we’ve received and how it affects your tax.

What do I need to do?

Complete the notice response form. (Follow the notice instructions if your notice doesn’t have a response form.)

What do I do if the information is wrong or if I disagree?

The notice response form has instructions on what to do if the new information is wrong. You also may want to contact whoever reported the information and ask them to correct it.

The information is wrong because someone else is using my name and social security number. What can I do?

Call us and let us know. You also can use this link to go to our Identity theft information webpage to find out more about what you can do.

I reported the information but I reported it incorrectly. Can I call you to correct my return?

We can accept your information over the phone for incorrectly reported information as long as the mistake didn't increase or decrease your tax.

Do I need to amend my return?

If the information displayed in the CP2000 notice is correct, you don't need to amend your return unless you have additional income, credits or expenses to report. If you agree with our notice, follow the instructions to sign the response page and return it to us in the envelope provided.

If you have additional income, credits or expenses to report, you may want to complete and submit a Form 1040-X, Amended U.S. Individual Income Tax Return. You can receive help at an IRS Taxpayer Assistance Center.

I want to check a copy of my original return. I don’t have one. How can I get one?

You can get a transcript of your return on our ”Order a Transcript” webpage at irs.gov. You also can get one by completing and sending us a Form 4506-T, Request for Transcript of Tax Return.

I don’t want a transcript of my return. I want a copy. How can I get one?

Did an accountant or some other person prepare your return? You could ask them for a copy.

I can’t get a copy of my return from a tax preparer. How else can I get a copy of it?

You can get a copy of your return by completing and sending us a Form 4506, Request for Copy of Tax Return. We charge a fee for tax return requests.

How can I find an IRS Taxpayer Assistance Center?

We have centers located throughout the country. Our website has directions on how to find the center nearest to you.

Why did it take you so long to contact me about this matter?

Our computer systems match the information you report on your tax return with information reported by employers, banks, businesses, and others. This matching takes several months to complete.

The notice says my taxes will increase. Will I be charged interest on the money I owe?

Yes, interest accrues on your unpaid balance until you pay it in full.

What happens if I can’t pay the full amount I owe?

You can make a payment plan with us when you can’t pay the full amount you owe.

How can I make a payment plan?

Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them at this web page.


Tips for next year

You can avoid future problems by:

  • keeping accurate and full records
  • waiting until you get all of your income statements before filing your tax return
  • checking the records you get from your employer, mortgage company, bank, or other sources of income (W-2s, 1098s, 1099s, etc.) to make sure they're correct
  • including all your income on your tax return
  • following the instructions on how to report income, expenses and deductions
  • filing an amended tax return for any information you receive after you’ve filed your return

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions you may qualify for. In many cases, you can file for free. Learn more about how to file electronically here.

Page Last Reviewed or Updated: 28-Feb-2014

The Tax Return H&r Block

Tax return h&r block 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 return h&r block 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 return h&r block The maximum amount you can claim for the credit is $1,000 for each qualifying child. Tax return h&r block 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 return h&r block S. Tax return h&r block citizen, a U. Tax return h&r block S. Tax return h&r block national, or a U. Tax return h&r block S. Tax return h&r block resident alien. Tax return h&r block For more information, see Publication 519, U. Tax return h&r block S. Tax return h&r block Tax Guide for Aliens. Tax return h&r block If the child was adopted, see Adopted child , later. Tax return h&r block 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 return h&r block Example. Tax return h&r block Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Tax return h&r block Because he is not a U. Tax return h&r block S. Tax return h&r block citizen, U. Tax return h&r block S. Tax return h&r block national, or U. Tax return h&r block S. Tax return h&r block resident alien, he is not a qualifying child for the child tax credit. Tax return h&r block Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Tax return h&r block   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 return h&r block   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 return h&r block 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 return h&r block For more information about the substantial presence test, see Publication 519, U. Tax return h&r block S. Tax return h&r block Tax Guide for Aliens. Tax return h&r block Adopted child. Tax return h&r block   An adopted child is always treated as your own child. Tax return h&r block An adopted child includes a child lawfully placed with you for legal adoption. Tax return h&r block   If you are a U. Tax return h&r block S. Tax return h&r block citizen or U. Tax return h&r block S. Tax return h&r block 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 return h&r block Exceptions to time lived with you. Tax return h&r block    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 return h&r block 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 return h&r block   There are also exceptions for kidnapped children and children of divorced or separated parents. Tax return h&r block For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Tax return h&r block Qualifying child of more than one person. Tax return h&r block   A special rule applies if your qualifying child is the qualifying child of more than one person. Tax return h&r block For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Tax return h&r block Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Tax return h&r block The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Tax return h&r block If this amount is zero, you cannot take this credit because there is no tax to reduce. Tax return h&r block But you may be able to take the additional child tax credit. Tax return h&r block See Additional Child Tax Credit, later. Tax return h&r block Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Tax return h&r block Married filing jointly – $110,000. Tax return h&r block Single, head of household, or qualifying widow(er) – $75,000. Tax return h&r block Married filing separately – $55,000. Tax return h&r block Modified AGI. Tax return h&r block   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Tax return h&r block Any amount excluded from income because of the exclusion of income from Puerto Rico. Tax return h&r block On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Tax return h&r block ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Tax return h&r block Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Tax return h&r block Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Tax return h&r block Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Tax return h&r block   If you do not have any of the above, your modified AGI is the same as your AGI. Tax return h&r block AGI. Tax return h&r block   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Tax return h&r block Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Tax return h&r block You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Tax return h&r block You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Tax return h&r block 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 return h&r block Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Tax return h&r block Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Tax return h&r block For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Tax return h&r block Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Tax return h&r block The additional child tax credit may give you a refund even if you do not owe any tax. Tax return h&r block How to claim the additional child tax credit. Tax return h&r block   To claim the additional child tax credit, follow the steps below. Tax return h&r block Make sure you figured the amount, if any, of your child tax credit. Tax return h&r block 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 return h&r block 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 return h&r block Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Tax return h&r block Please click the link to view the image. Tax return h&r block Child tax worksheet - page 1. Tax return h&r block Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Tax return h&r block Please click the link to view the image. Tax return h&r block Child tax worksheet - page 2. Tax return h&r block Line 11 Worksheet This image is too large to be displayed in the current screen. Tax return h&r block Please click the link to view the image. Tax return h&r block Line 11 worksheet - page 1. Tax return h&r block Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Tax return h&r block Please click the link to view the image. Tax return h&r block Line 11 worksheet - page 2. Tax return h&r block 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 return h&r block  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Tax return h&r block  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Tax return h&r block     1. Tax return h&r block a. Tax return h&r block Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Tax return h&r block     b. Tax return h&r block Enter the amount of any nontaxable combat pay received. Tax return h&r block Also enter this amount on Schedule 8812, line 4b. Tax return h&r block This amount should be shown in Form(s) W-2, box 12, with code Q. Tax return h&r block 1b. Tax return h&r block       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 return h&r block Otherwise, skip lines 2a through 2e and go to line 3. Tax return h&r block     2. Tax return h&r block a. Tax return h&r block Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Tax return h&r block     b. Tax return h&r block 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 return h&r block * 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 return h&r block Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Tax return h&r block 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 return h&r block     c. Tax return h&r block 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 return h&r block * 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 return h&r block Do not include on this line any amounts exempt from self-employment tax 2c. Tax return h&r block         d. Tax return h&r block 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 return h&r block Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Tax return h&r block         e. Tax return h&r block If line 2c is a profit, enter the smaller of line 2c or line 2d. Tax return h&r block If line 2c is a (loss), enter the (loss) from line 2c. Tax return h&r block 2e. Tax return h&r block   3. Tax return h&r block Combine lines 1a, 1b, 2a, 2b, and 2e. Tax return h&r block If zero or less, stop. Tax return h&r block Do not complete the rest of this worksheet. Tax return h&r block Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Tax return h&r block   4. Tax return h&r block Enter any amount included on line 1a that is:               a. Tax return h&r block A scholarship or fellowship grant not reported on Form W-2 4a. Tax return h&r block         b. Tax return h&r block 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 return h&r block         c. Tax return h&r block 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 return h&r block This amount may be shown in box 11 of your Form W-2. Tax return h&r block If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Tax return h&r block 4c. Tax return h&r block       5. Tax return h&r block a. Tax return h&r block Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Tax return h&r block Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Tax return h&r block             b. Tax return h&r block 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 return h&r block 5b. Tax return h&r block             c. Tax return h&r block Subtract line 5b from line 5a 5c. Tax return h&r block       6. Tax return h&r block Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Tax return h&r block       7. Tax return h&r block Add lines 4a through 4c, 5c, and 6 7. Tax return h&r block   8. Tax return h&r block Subtract line 7 from line 3 8. Tax return h&r block       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Tax return h&r block If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Tax return h&r block     *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 return h&r block Put your name and social security number on Schedule SE and attach it to your return. Tax return h&r block                     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 return h&r block  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Tax return h&r block               1. Tax return h&r block a. Tax return h&r block Enter the amount from Form 1040A, line 7 1a. Tax return h&r block         b. Tax return h&r block Enter the amount of any nontaxable combat pay received. Tax return h&r block Also enter this amount on Schedule 8812, line 4b. Tax return h&r block This amount should be shown in Form(s) W-2, box 12, with code Q. Tax return h&r block 1b. Tax return h&r block         c. Tax return h&r block Add lines 1a and 1b. Tax return h&r block     1c. Tax return h&r block   2. Tax return h&r block Enter any amount included on line 1a that is:           a. Tax return h&r block A scholarship or fellowship grant not reported on Form W-2 2a. Tax return h&r block         b. Tax return h&r block For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Tax return h&r block         c. Tax return h&r block 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 return h&r block This amount may be shown in box 11 of your Form W-2. Tax return h&r block 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 return h&r block       3. Tax return h&r block Add lines 2a through 2c 3. Tax return h&r block   4. Tax return h&r block Subtract line 3 from line 1c. Tax return h&r block Enter the result here and on line 2 of the Line 11 Worksheet 4. Tax return h&r block                 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 return h&r block Social security tax, Medicare tax, and Additional Medicare Tax on wages. Tax return h&r block 1. Tax return h&r block Enter the social security tax withheld (Form(s) W-2, box 4) 1. Tax return h&r block   2. Tax return h&r block Enter the Medicare tax withheld (Form(s) W-2, box 6). Tax return h&r block Box 6 includes any Additional Medicare Tax 2. Tax return h&r block   3. Tax return h&r block Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Tax return h&r block   4. Tax return h&r block Add lines 1, 2, and 3 4. Tax return h&r block   5. Tax return h&r block Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Tax return h&r block   6. Tax return h&r block Subtract line 5 from line 4 6. Tax return h&r block   Additional Medicare Tax on Self-Employment Income. Tax return h&r block 7. Tax return h&r block Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Tax return h&r block   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 return h&r block Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Tax return h&r block Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Tax return h&r block 8. Tax return h&r block Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Tax return h&r block   9. Tax return h&r block Enter the Medicare tax (Form(s) W-2, box 14) 9. Tax return h&r block   10. Tax return h&r block Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Tax return h&r block Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Tax return h&r block   11. Tax return h&r block Add lines 8, 9, and 10 11. Tax return h&r block   12. Tax return h&r block Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Tax return h&r block   13. Tax return h&r block 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 return h&r block   14. Tax return h&r block 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 return h&r block Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Tax return h&r block   15. Tax return h&r block Add lines 12, 13, and 14 15. Tax return h&r block   Line 6 amount 16. Tax return h&r block Add lines 6, 7, 11, and 15. Tax return h&r block Enter here and on line 6 of the Line 11 Worksheet. Tax return h&r block 16. Tax return h&r block   Paperwork Reduction Act Notice. Tax return h&r block   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Tax return h&r block You are required to give us the information if requested. Tax return h&r block 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 return h&r block   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 return h&r block 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 return h&r block Generally, tax returns and return information are confidential, as required by section 6103. Tax return h&r block   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Tax return h&r block For the estimated averages, see the instructions for your income tax return. Tax return h&r block   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Tax return h&r block See Comments and suggestions , earlier. Tax return h&r block 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 return h&r block Free help with your tax return. Tax return h&r block   You can get free help preparing your return nationwide from IRS-certified volunteers. Tax return h&r block The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Tax return h&r block The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax return h&r block 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 return h&r block In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Tax return h&r block To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Tax return h&r block gov, download the IRS2Go app, or call 1-800-906-9887. Tax return h&r block   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax return h&r block To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax return h&r block aarp. Tax return h&r block org/money/taxaide or call 1-888-227-7669. Tax return h&r block For more information on these programs, go to IRS. Tax return h&r block gov and enter “VITA” in the search box. Tax return h&r block Internet. Tax return h&r block    IRS. Tax return h&r block gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Tax return h&r block Download the free IRS2Go app from the iTunes app store or from Google Play. Tax return h&r block 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 return h&r block Check the status of your 2013 refund with the Where's My Refund? application on IRS. Tax return h&r block gov or download the IRS2Go app and select the Refund Status option. Tax return h&r block The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax return h&r block 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 return h&r block You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax return h&r block The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax return h&r block Use the Interactive Tax Assistant (ITA) to research your tax questions. Tax return h&r block No need to wait on the phone or stand in line. Tax return h&r block 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 return h&r block When you reach the response screen, you can print the entire interview and the final response for your records. Tax return h&r block New subject areas are added on a regular basis. Tax return h&r block  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Tax return h&r block gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Tax return h&r block You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Tax return h&r block The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Tax return h&r block 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 return h&r block 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 return h&r block You can also ask the IRS to mail a return or an account transcript to you. Tax return h&r block Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Tax return h&r block gov or by calling 1-800-908-9946. Tax return h&r block Tax return and tax account transcripts are generally available for the current year and the past three years. Tax return h&r block Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Tax return h&r block Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Tax return h&r block 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 return h&r block Check the status of your amended return using Where's My Amended Return? Go to IRS. Tax return h&r block gov and enter Where's My Amended Return? in the search box. Tax return h&r block You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax return h&r block It can take up to 3 weeks from the date you mailed it to show up in our system. Tax return h&r block Make a payment using one of several safe and convenient electronic payment options available on IRS. Tax return h&r block gov. Tax return h&r block Select the Payment tab on the front page of IRS. Tax return h&r block gov for more information. Tax return h&r block Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Tax return h&r block Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax return h&r block gov. Tax return h&r block 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 return h&r block Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax return h&r block gov. Tax return h&r block Request an Electronic Filing PIN by going to IRS. Tax return h&r block gov and entering Electronic Filing PIN in the search box. Tax return h&r block Download forms, instructions and publications, including accessible versions for people with disabilities. Tax return h&r block Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Tax return h&r block gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Tax return h&r block An employee can answer questions about your tax account or help you set up a payment plan. Tax return h&r block Before you visit, check the Office Locator on IRS. Tax return h&r block 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 return h&r block If you have a special need, such as a disability, you can request an appointment. Tax return h&r block Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax return h&r block Apply for an Employer Identification Number (EIN). Tax return h&r block Go to IRS. Tax return h&r block gov and enter Apply for an EIN in the search box. Tax return h&r block Read the Internal Revenue Code, regulations, or other official guidance. Tax return h&r block Read Internal Revenue Bulletins. Tax return h&r block Sign up to receive local and national tax news and more by email. Tax return h&r block Just click on “subscriptions” above the search box on IRS. Tax return h&r block gov and choose from a variety of options. Tax return h&r block    Phone. Tax return h&r block You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax return h&r block Download the free IRS2Go app from the iTunes app store or from Google Play. Tax return h&r block Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Tax return h&r block gov, or download the IRS2Go app. Tax return h&r block 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 return h&r block The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax return h&r block Most VITA and TCE sites offer free electronic filing. Tax return h&r block Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax return h&r block Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax return h&r block 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 return h&r block 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 return h&r block The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax return h&r block 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 return h&r block 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 return h&r block The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax return h&r block Note, the above information is for our automated hotline. Tax return h&r block 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 return h&r block Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax return h&r block You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax return h&r block It can take up to 3 weeks from the date you mailed it to show up in our system. Tax return h&r block 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 return h&r block You should receive your order within 10 business days. Tax return h&r block Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Tax return h&r block 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 return h&r block Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax return h&r block The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax return h&r block These individuals can also contact the IRS through relay services such as the Federal Relay Service. Tax return h&r block    Walk-in. Tax return h&r block You can find a selection of forms, publications and services — in-person. Tax return h&r block Products. Tax return h&r block You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax return h&r block Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax return h&r block Services. Tax return h&r block You can walk in to your local TAC for face-to-face tax help. Tax return h&r block An employee can answer questions about your tax account or help you set up a payment plan. Tax return h&r block Before visiting, use the Office Locator tool on IRS. Tax return h&r block 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 return h&r block    Mail. Tax return h&r block You can send your order for forms, instructions, and publications to the address below. Tax return h&r block You should receive a response within 10 business days after your request is received. Tax return h&r block Internal Revenue Service 1201 N. Tax return h&r block Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Tax return h&r block The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax return h&r block Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax return h&r block   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Tax return h&r block 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 return h&r block You face (or your business is facing) an immediate threat of adverse action. Tax return h&r block You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax return h&r block   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 return h&r block Here's why we can help: TAS is an independent organization within the IRS. Tax return h&r block Our advocates know how to work with the IRS. Tax return h&r block Our services are free and tailored to meet your needs. Tax return h&r block We have offices in every state, the District of Columbia, and Puerto Rico. Tax return h&r block   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 return h&r block   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax return h&r block If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Tax return h&r block 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 return h&r block Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax return h&r block Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax return h&r block Prev  Up  Next   Home   More Online Publications