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Where To File Your State Taxes For Free

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Where To File Your State Taxes For Free

Where to file your state taxes for free Publication 929 - Main Content Table of Contents Part 1. Where to file your state taxes for free Rules for All Dependents Filing RequirementsEarned Income Only Unearned Income Only Both Earned and Unearned Income Other Filing Requirements Should a Return Be Filed Even If Not Required? Responsibility for Child's ReturnThird party designee. Where to file your state taxes for free Designated as representative. Where to file your state taxes for free IRS notice. Where to file your state taxes for free Standard DeductionStandard Deduction of Zero Dependent's Own Exemption Withholding From WagesExceptions. Where to file your state taxes for free Part 2. Where to file your state taxes for free Tax on Unearned Income of Certain ChildrenWhich Parent's Return To Use Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, Lines A–C) Step 1. Where to file your state taxes for free Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Where to file your state taxes for free Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Where to file your state taxes for free Figuring the Child's Tax (Form 8615, Part III) Alternative Minimum Tax Illustrated Example Part 1. Where to file your state taxes for free Rules for All Dependents This part of the publication discusses the filing requirements for dependents, who is responsible for a child's return, how to figure a dependent's standard deduction and exemption (if any), and whether a dependent can claim exemption from federal income tax withholding. Where to file your state taxes for free Filing Requirements Whether a dependent has to file a return generally depends on the amount of the dependent's earned and unearned income and whether the dependent is married, is age 65 or older, or is blind. Where to file your state taxes for free A dependent may have to file a return even if his or her income is less than the amount that would normally require a return. Where to file your state taxes for free See Other Filing Requirements, later. Where to file your state taxes for free The following sections apply to dependents with: Earned income only, Unearned income only, and Both earned and unearned income. Where to file your state taxes for free  To find out whether a dependent must file, read the section that applies, or use Table 1. Where to file your state taxes for free Earned Income Only A dependent whose gross income is only earned income must file a return if the gross income is more than the amount listed in the following table. Where to file your state taxes for free Marital Status Amount Single   Under 65 and not blind $6,100 Either 65 or older or blind $7,600 65 or older and blind $9,100 Married*   Under 65 and not blind $6,100 Either 65 or older or blind $7,300 65 or older and blind $8,500 *If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). Where to file your state taxes for free Example. Where to file your state taxes for free William is 16. Where to file your state taxes for free His mother claims an exemption for him on her income tax return. Where to file your state taxes for free He worked part time on weekends during the school year and full time during the summer. Where to file your state taxes for free He earned $7,000 in wages. Where to file your state taxes for free He did not have any unearned income. Where to file your state taxes for free He must file a tax return because he has earned income only and his gross income is more than $6,100. Where to file your state taxes for free If he is blind, he does not have to file a return because his gross income is not more than $7,600. Where to file your state taxes for free Unearned Income Only A dependent whose gross income is only unearned income must file a return if the gross income is more than the amount listed in the following table. Where to file your state taxes for free Marital Status Amount Single   Under 65 and not blind $1,000 Either 65 or older or blind $2,500 65 or older and blind $4,000 Married*   Under 65 and not blind $1,000 Either 65 or older or blind $2,200 65 or older and blind $3,400 *If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). Where to file your state taxes for free Example. Where to file your state taxes for free Sarah is 18 and single. Where to file your state taxes for free Her parents can claim an exemption for her on their income tax return. Where to file your state taxes for free She received $1,970 of taxable interest and dividend income. Where to file your state taxes for free She did not work during the year. Where to file your state taxes for free She must file a tax return because she has unearned income only and her gross income is more than $1,000. Where to file your state taxes for free If she is blind, she does not have to file a return because she has unearned income only and her gross income is not more than $2,500. Where to file your state taxes for free Election to report child's unearned income on parent's return. Where to file your state taxes for free   A parent of a child under age 19 (or under age 24 if a full-time student) may be able to elect to include the child's interest and dividend income on the parent's return. Where to file your state taxes for free See Parent's Election To Report Child's Interest and Dividends in Part 2. Where to file your state taxes for free If the parent makes this election, the child does not have to file a return. Where to file your state taxes for free Both Earned and Unearned Income A dependent who has both earned and unearned income generally must file a return if the dependent's gross income is more than line 5 of the following worksheet. Where to file your state taxes for free Filing Requirement Worksheet for Most Dependents 1. Where to file your state taxes for free Enter dependent's earned income plus $350     2. Where to file your state taxes for free Minimum amount   $1,000 3. Where to file your state taxes for free Compare lines 1 and 2. Where to file your state taxes for free Enter the larger amount     4. Where to file your state taxes for free Maximum amount   6,100 5. Where to file your state taxes for free Compare lines 3 and 4. Where to file your state taxes for free Enter the smaller amount     6. Where to file your state taxes for free Enter the dependent's gross income. Where to file your state taxes for free If line 6 is more than line 5, the dependent must file an income tax return. Where to file your state taxes for free If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. Where to file your state taxes for free       Table 1. Where to file your state taxes for free 2013 Filing Requirements for Dependents If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Where to file your state taxes for free   See the definitions of “dependent,”“earned income,”“unearned income,” and “gross income” in the Glossary. Where to file your state taxes for free   Single dependents—Were you either age 65 or older or blind?     No. Where to file your state taxes for free You must file a return if any of the following apply. Where to file your state taxes for free       Your unearned income was over $1,000. Where to file your state taxes for free Your earned income was over $6,100. Where to file your state taxes for free Your gross income was more than the larger of—       $1,000, or Your earned income (up to $5,750) plus $350. Where to file your state taxes for free         Yes. Where to file your state taxes for free You must file a return if any of the following apply. Where to file your state taxes for free     Your unearned income was over $2,500 ($4,000 if 65 or older and blind), Your earned income was over $7,600 ($9,100 if 65 or older and blind), Your gross income was more than the larger of—       $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Where to file your state taxes for free       Married dependents—Were you either age 65 or older or blind?     No. Where to file your state taxes for free You must file a return if any of the following apply. Where to file your state taxes for free       Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Where to file your state taxes for free Your unearned income was over $1,000. Where to file your state taxes for free Your earned income was over $6,100. Where to file your state taxes for free Your gross income was more than the larger of—       $1,000, or Your earned income (up to $5,750) plus $350. Where to file your state taxes for free       Yes. Where to file your state taxes for free You must file a return if any of the following apply. Where to file your state taxes for free       Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Where to file your state taxes for free Your unearned income was over $2,200 ($3,400 if 65 or older and blind), Your earned income was over $7,300 ($8,500 if 65 or older and blind), Your gross income was more than the larger of—       $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Where to file your state taxes for free       Example 1. Where to file your state taxes for free Joe is 20, single, not blind, and a full-time college student. Where to file your state taxes for free He does not provide more than half of his own support, and his parents claim an exemption for him on their income tax return. Where to file your state taxes for free He received $200 taxable interest income and earned $2,750 from a part-time job. Where to file your state taxes for free He does not have to file a tax return because his gross income of $2,950 ($200 interest plus $2,750 in wages) is not more than $3,100, the amount on line 5 of his filled-in Filing Requirement Worksheet for Most Dependents (shown next). Where to file your state taxes for free Filled-in Example 1 Filing Requirement Worksheet  for Most Dependents 1. Where to file your state taxes for free Enter dependent's earned income plus $350   $ 3,100 2. Where to file your state taxes for free Minimum amount   1,000 3. Where to file your state taxes for free Compare lines 1 and 2. Where to file your state taxes for free Enter the larger amount   3,100 4. Where to file your state taxes for free Maximum amount   6,100 5. Where to file your state taxes for free Compare lines 3 and 4. Where to file your state taxes for free Enter the smaller amount   3,100 6. Where to file your state taxes for free Enter the dependent's gross income. Where to file your state taxes for free If line 6 is more than line 5, the dependent must file an income tax return. Where to file your state taxes for free If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. Where to file your state taxes for free   $ 2,950   Example 2. Where to file your state taxes for free The facts are the same as in Example 1 except that Joe had $600 taxable interest income. Where to file your state taxes for free He must file a tax return because his gross income of $3,350 ($600 interest plus $2,750 wages) is more than $3,100, the amount on line 5 of his filled-in worksheet (shown next). Where to file your state taxes for free Filled-in Example 2 Filing Requirement Worksheet for Most Dependents 1. Where to file your state taxes for free Enter dependent's earned income plus $350   $ 3,100 2. Where to file your state taxes for free Minimum amount   1,000 3. Where to file your state taxes for free Compare lines 1 and 2. Where to file your state taxes for free Enter the larger amount   3,100 4. Where to file your state taxes for free Maximum amount   6,100 5. Where to file your state taxes for free Compare lines 3 and 4. Where to file your state taxes for free Enter the smaller amount   3,100 6. Where to file your state taxes for free Enter the dependent's gross income. Where to file your state taxes for free If line 6 is more than line 5, the dependent must file an income tax return. Where to file your state taxes for free If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. Where to file your state taxes for free   $ 3,350   Age 65 or older or blind. Where to file your state taxes for free A dependent who is age 65 or older or blind must file a return if his or her gross income is more than line 7 of the following worksheet. Where to file your state taxes for free Filing Requirement Worksheet  for Dependents Who Are Age 65 or Older or Blind 1. Where to file your state taxes for free Enter dependent's earned income plus $350     2. Where to file your state taxes for free Minimum amount   $1,000 3. Where to file your state taxes for free Compare lines 1 and 2. Where to file your state taxes for free Enter the larger amount     4. Where to file your state taxes for free Maximum amount   6,100 5. Where to file your state taxes for free Compare lines 3 and 4. Where to file your state taxes for free Enter the smaller amount     6. Where to file your state taxes for free Enter the amount from the following table that applies to the dependent       Marital Status Amount     Single         Either 65 or older or blind $1,500       65 or older and blind $3,000     Married         Either 65 or older or blind $1,200       65 or older and blind $2,400   7. Where to file your state taxes for free Add lines 5 and 6. Where to file your state taxes for free Enter the total     8. Where to file your state taxes for free Enter the dependent's gross income. Where to file your state taxes for free If line 8 is more than line 7, the dependent must file an income tax return. Where to file your state taxes for free If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more     Example 3. Where to file your state taxes for free The facts are the same as in Example 2 except that Joe is also blind. Where to file your state taxes for free He does not have to file a return because his gross income of $3,350 is not more than $4,600, the amount on line 7 of his filled-in Filing Requirement Worksheet for Dependents Who Are Age 65 or Older or Blind (shown next). Where to file your state taxes for free   Filled-in Example 3 Filing Requirement Worksheet  for Dependents Who Are Age 65 or Older or Blind 1. Where to file your state taxes for free Enter dependent's earned income plus $350   $3,100 2. Where to file your state taxes for free Minimum amount   1,000 3. Where to file your state taxes for free Compare lines 1 and 2. Where to file your state taxes for free Enter the larger amount   3,100 4. Where to file your state taxes for free Maximum amount   6,100 5. Where to file your state taxes for free Compare lines 3 and 4. Where to file your state taxes for free Enter the smaller amount   3,100 6. Where to file your state taxes for free Enter the amount from the following table that applies to the dependent   1,500   Marital Status Amount     Single         Either 65 or older or blind $1,500       65 or older and blind $3,000     Married         Either 65 or older or blind $1,200       65 or older and blind $2,400   7. Where to file your state taxes for free Add lines 5 and 6. Where to file your state taxes for free Enter the total   4,600 8. Where to file your state taxes for free Enter the dependent's gross income. Where to file your state taxes for free If line 8 is more than line 7, the dependent must file an income tax return. Where to file your state taxes for free If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more   $3,350 Other Filing Requirements Some dependents may have to file a tax return even if their income is less than the amount that would normally require them to file a return. Where to file your state taxes for free A dependent must file a tax return if he or she owes any other taxes, such as: Social security and Medicare taxes on tips not reported to his or her employer or on wages received from an employer who did not withhold these taxes, Uncollected social security and Medicare or railroad retirement taxes on tips reported to his or her employer or on group-term life insurance, Alternative minimum tax, Additional tax on a health savings account from Form 8889, Part III, Recapture taxes, such as the tax from recapture of an education credit, or Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Where to file your state taxes for free But if the dependent is filing a return only because of this tax, the dependent can file Form 5329 by itself. Where to file your state taxes for free A dependent must also file a tax return if he or she: Had wages of $108. Where to file your state taxes for free 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes, or Had net earnings from self-employment of at least $400. Where to file your state taxes for free Spouse itemizes. Where to file your state taxes for free   A dependent must file a return if the dependent's spouse itemizes deductions on a separate return and the dependent has $5 or more of gross income (earned and/or unearned). Where to file your state taxes for free Should a Return Be Filed Even If Not Required? Even if a dependent does not meet any of the filing requirements discussed earlier, he or she should file a tax return if either of the following applies. Where to file your state taxes for free Income tax was withheld from his or her income. Where to file your state taxes for free He or she qualifies for the earned income credit, additional child tax credit, health coverage tax credit, or refundable American opportunity education credit. Where to file your state taxes for free See the tax return instructions to find out who qualifies for these credits. Where to file your state taxes for free  By filing a return, the dependent can get a refund. Where to file your state taxes for free Responsibility for Child's Return Generally, a child is responsible for filing his or her own tax return and for paying any tax, penalties, or interest on that return. Where to file your state taxes for free If a child cannot file his or her own return for any reason, such as age, the child's parent, guardian, or other legally responsible person must file it for the child. Where to file your state taxes for free Signing the child's return. Where to file your state taxes for free   If the child cannot sign his or her return, a parent or guardian must sign the child's name followed by the words “By (signature), parent (or guardian) for minor child. Where to file your state taxes for free ” Authority of parent or guardian. Where to file your state taxes for free   A parent or guardian who signs a return on a child's behalf can deal with the IRS on all matters connected with the return. Where to file your state taxes for free   In general, a parent or guardian who does not sign the child's return can only provide information concerning the child's return and pay the child's tax. Where to file your state taxes for free That parent or guardian is not entitled to receive information from the IRS or legally bind the child to a tax liability arising from the return. Where to file your state taxes for free Third party designee. Where to file your state taxes for free   A child's parent or guardian who does not sign the child's return may be authorized, as a third party designee, to discuss the processing of the return with the IRS as well as provide information concerning the return. Where to file your state taxes for free The child or the person signing the return on the child's behalf must check the “Yes” box in the “Third Party Designee” area of the return and name the parent or guardian as the designee. Where to file your state taxes for free   If designated, a parent or guardian can respond to certain IRS notices and receive information about the processing of the return and the status of a refund or payment. Where to file your state taxes for free This designation does not authorize the parent or guardian to receive any refund check, bind the child to any tax liability, or otherwise represent the child before the IRS. Where to file your state taxes for free See the return instructions for more information. Where to file your state taxes for free Designated as representative. Where to file your state taxes for free   A parent or guardian who does not sign the child's return may be designated as the child's representative by the child or the person signing the return on the child's behalf. Where to file your state taxes for free Form 2848, Power of Attorney and Declaration of Representative, is used to designate a child's representative. Where to file your state taxes for free See Publication 947, Practice Before the IRS and Power of Attorney, for more information. Where to file your state taxes for free   If designated, a parent or guardian can receive information about the child's return but cannot legally bind the child to a tax liability unless authorized to do so by the law of the state in which the child lives. Where to file your state taxes for free IRS notice. Where to file your state taxes for free   If you or the child receives a notice from the IRS concerning the child's return or tax liability, you should immediately inform the IRS that the notice concerns a child. Where to file your state taxes for free The notice will show who to contact. Where to file your state taxes for free The IRS will try to resolve the matter with the parent(s) or guardian(s) of the child consistent with their authority. Where to file your state taxes for free Child's earnings. Where to file your state taxes for free   For federal income tax purposes, amounts a child earns by performing services are included in the gross income of the child and not the gross income of the parent. Where to file your state taxes for free This is true even if, under state law, the parent has the right to the earnings and may actually have received them. Where to file your state taxes for free If the child does not pay the tax due on this income, the parent may be liable for the tax. Where to file your state taxes for free Child's expenses. Where to file your state taxes for free   Deductions for payments that are made out of a child's earnings are the child's, even if the payments are made by the parent. Where to file your state taxes for free Example. Where to file your state taxes for free You made payments on your child's behalf that are deductible as a business expense and a charitable contribution. Where to file your state taxes for free You made the payments out of your child's earnings. Where to file your state taxes for free These items can be deducted only on the child's return. Where to file your state taxes for free Standard Deduction The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the larger of: $1,000, or The individual's earned income plus $350, but not more than the regular standard deduction (generally $6,100). Where to file your state taxes for free However, the standard deduction may be higher for a dependent who: Is 65 or older, or Is blind. Where to file your state taxes for free Certain dependents cannot claim any standard deduction. Where to file your state taxes for free See Standard Deduction of Zero , later. Where to file your state taxes for free Worksheet 1. Where to file your state taxes for free   Use Worksheet 1 to figure the dependent's standard deduction. Where to file your state taxes for free Worksheet 1. Where to file your state taxes for free Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse, if filing jointly) as a dependent. Where to file your state taxes for free If you were 65 or older and/or blind, check the correct number of boxes below. Where to file your state taxes for free Put the total number of boxes checked in box c and go to line 1. Where to file your state taxes for free a. Where to file your state taxes for free You 65 or older   Blind   b. Where to file your state taxes for free Your spouse, if claiming  spouse's exemption 65 or older   Blind   c. Where to file your state taxes for free Total boxes checked         1. Where to file your state taxes for free Enter your earned income (defined below) plus $350. Where to file your state taxes for free If none, enter -0-. Where to file your state taxes for free 1. Where to file your state taxes for free     2. Where to file your state taxes for free Minimum amount. Where to file your state taxes for free   2. Where to file your state taxes for free $1,000   3. Where to file your state taxes for free Compare lines 1 and 2. Where to file your state taxes for free Enter the larger of the two amounts here. Where to file your state taxes for free 3. Where to file your state taxes for free     4. Where to file your state taxes for free Enter on line 4 the amount shown below for your filing status. Where to file your state taxes for free       Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 4. Where to file your state taxes for free     5. Where to file your state taxes for free Standard deduction. Where to file your state taxes for free         a. Where to file your state taxes for free Compare lines 3 and 4. Where to file your state taxes for free Enter the smaller amount here. Where to file your state taxes for free If under 65 and not blind, stop here. Where to file your state taxes for free This is your standard deduction. Where to file your state taxes for free Otherwise, go on to line 5b. Where to file your state taxes for free 5a. Where to file your state taxes for free     b. Where to file your state taxes for free If 65 or older or blind, multiply $1,500 ($1,200 if married) by the number in box c above. Where to file your state taxes for free Enter the result here. Where to file your state taxes for free 5b. Where to file your state taxes for free     c. Where to file your state taxes for free Add lines 5a and 5b. Where to file your state taxes for free This is your standard deduction for 2013. Where to file your state taxes for free 5c. Where to file your state taxes for free     Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Where to file your state taxes for free It also includes any amount received as a scholarship that you must include in income. Where to file your state taxes for free   Example 1. Where to file your state taxes for free Michael is single, age 15, and not blind. Where to file your state taxes for free His parents can claim him as a dependent on their tax return. Where to file your state taxes for free He has taxable interest income of $800 and wages of $150. Where to file your state taxes for free He enters $500 (his earned income plus $350) on line 1 of Worksheet 1. Where to file your state taxes for free On line 3, he enters $1,000, the larger of $500 or $1,000. Where to file your state taxes for free Michael enters $6,100 on line 4. Where to file your state taxes for free On line 5a, he enters $1,000, the smaller of $1,000 or $6,100. Where to file your state taxes for free His standard deduction is $1,000. Where to file your state taxes for free Example 2. Where to file your state taxes for free Judy, a full-time student, is single, age 22, and not blind. Where to file your state taxes for free Her parents can claim her as a dependent on their tax return. Where to file your state taxes for free She has dividend income of $275 and wages of $2,500. Where to file your state taxes for free She enters $2,850 (her earned income plus $350) on line 1 of Worksheet 1. Where to file your state taxes for free On line 3, she enters $2,850, the larger of $2,850 or $1,000. Where to file your state taxes for free She enters $6,100 on line 4. Where to file your state taxes for free On line 5a, she enters $2,850 (the smaller of $2,850 or $6,100) as her standard deduction. Where to file your state taxes for free Example 3. Where to file your state taxes for free Amy, who is single, is claimed as a dependent on her parents' tax return. Where to file your state taxes for free She is 18 years old and blind. Where to file your state taxes for free She has taxable interest income of $1,000 and wages of $2,000. Where to file your state taxes for free She enters $2,350 (her earned income plus $350) on line 1 of Worksheet 1. Where to file your state taxes for free She enters $2,350 (the larger of $2,350 or $1,000) on line 3, $6,100 on line 4, and $2,350 (the smaller of $2,350 or $6,100) on line 5a. Where to file your state taxes for free Because Amy is blind, she checks the box for blindness and enters “1” in box c at the top of Worksheet 1. Where to file your state taxes for free She enters $1,500 (the number in box c times $1,500) on line 5b. Where to file your state taxes for free Her standard deduction on line 5c is $3,850 ($2,350 + $1,500). Where to file your state taxes for free Standard Deduction of Zero The standard deduction for the following dependents is zero. Where to file your state taxes for free A married dependent filing a separate return whose spouse itemizes deductions. Where to file your state taxes for free A dependent who files a return for a period of less than 12 months due to a change in his or her annual accounting period. Where to file your state taxes for free A nonresident or dual-status alien dependent, unless the dependent is married to a U. Where to file your state taxes for free S. Where to file your state taxes for free citizen or resident alien at the end of the year and chooses to be treated as a U. Where to file your state taxes for free S. Where to file your state taxes for free resident for the year. Where to file your state taxes for free See Publication 519, U. Where to file your state taxes for free S. Where to file your state taxes for free Tax Guide for Aliens, for information on making this choice. Where to file your state taxes for free Example. Where to file your state taxes for free Jennifer, who is a dependent of her parents, is entitled to file a joint return with her husband. Where to file your state taxes for free However, her husband elects to file a separate return and itemize his deductions. Where to file your state taxes for free Because he itemizes, Jennifer's standard deduction on her return is zero. Where to file your state taxes for free She can, however, itemize any of her allowable deductions. Where to file your state taxes for free Dependent's Own Exemption A person who can be claimed as a dependent on another taxpayer's return cannot claim his or her own exemption. Where to file your state taxes for free This is true even if the other taxpayer does not actually claim the exemption. Where to file your state taxes for free Example. Where to file your state taxes for free James and Barbara can claim their child, Ben, as a dependent on their return. Where to file your state taxes for free Ben is a college student who works during the summer and must file a tax return. Where to file your state taxes for free Ben cannot claim his own exemption on his return. Where to file your state taxes for free This is true even if James and Barbara do not claim him as a dependent on their return. Where to file your state taxes for free Withholding From Wages Employers generally withhold federal income tax, social security tax, and Medicare tax from an employee's wages. Where to file your state taxes for free If the employee claims exemption from withholding on Form W-4, the employer will not withhold federal income tax. Where to file your state taxes for free The exemption from withholding does not apply to social security and Medicare taxes. Where to file your state taxes for free Conditions for exemption from withholding. Where to file your state taxes for free   An employee can claim exemption from withholding for 2014 only if he or she meets both of the following conditions. Where to file your state taxes for free For 2013, the employee had a right to a refund of all federal income tax withheld because he or she had no tax liability. Where to file your state taxes for free For 2014, the employee expects a refund of all federal income tax withheld because he or she expects to have no tax liability. Where to file your state taxes for free Dependents. Where to file your state taxes for free   An employee who is a dependent ordinarily cannot claim exemption from withholding if both of the following are true. Where to file your state taxes for free The employee's gross income will be more than $1,000, the minimum standard deduction for 2014. Where to file your state taxes for free The employee's unearned income will be more than $350. Where to file your state taxes for free Exceptions. Where to file your state taxes for free   An employee may be able to claim exemption from withholding even if the employee is a dependent, if the employee: Is age 65 or older, Is blind, or Will claim on his or her 2014 tax return: Adjustments to income, Tax credits, or Itemized deductions. Where to file your state taxes for free The above exceptions do not apply to supplemental wages greater than $1,000,000. Where to file your state taxes for free For more information, see Exemption From Withholding in chapter 1 of Publication 505. Where to file your state taxes for free Example. Where to file your state taxes for free Guy is 17 and a student. Where to file your state taxes for free During the summer he works part time at a grocery store. Where to file your state taxes for free He expects to earn about $1,200 this year. Where to file your state taxes for free He also worked at the store last summer and received a refund of all his withheld income tax because he did not have a tax liability. Where to file your state taxes for free The only other income he expects during the year is $375 interest on a savings account. Where to file your state taxes for free He expects that his parents will be able to claim him as a dependent on their tax return. Where to file your state taxes for free He is not blind and will not claim adjustments to income, itemized deductions, a higher standard deduction, or tax credits on his return. Where to file your state taxes for free Guy cannot claim exemption from withholding when he fills out Form W-4 because his parents will be able to claim him as a dependent, his gross income will be more than $1,000 (the minimum standard deduction amount) and his unearned income will be more than $350. Where to file your state taxes for free Claiming exemption from withholding. Where to file your state taxes for free    To claim exemption from withholding, an employee must enter “Exempt” in the space provided on Form W-4, line 7. Where to file your state taxes for free The employee must complete the rest of the form, as explained in the form instructions, and give it to his or her employer. Where to file your state taxes for free Renewing an exemption from withholding. Where to file your state taxes for free   An exemption from withholding is good for only one year. Where to file your state taxes for free An employee must file a new Form W-4 by February 15 each year to continue the exemption. Where to file your state taxes for free Part 2. Where to file your state taxes for free Tax on Unearned Income of Certain Children The two rules that follow may affect the tax on the unearned income of certain children. Where to file your state taxes for free If the child's interest and dividend income (including capital gain distributions) total less than $10,000, the child's parent may be able to choose to include that income on the parent's return rather than file a return for the child. Where to file your state taxes for free (See Parent's Election To Report Child's Interest and Dividends , later. Where to file your state taxes for free ) If the child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. Where to file your state taxes for free (See Tax for Certain Children Who Have Unearned Income , later. Where to file your state taxes for free ) For these rules, the term “child” includes a legally adopted child and a stepchild. Where to file your state taxes for free These rules apply whether or not the child is a dependent. Where to file your state taxes for free These rules do not apply if neither of the child's parents were living at the end of the year. Where to file your state taxes for free Which Parent's Return To Use If a child's parents are married to each other and file a joint return, use the joint return to figure the tax on the child's unearned income. Where to file your state taxes for free The tax rate and other return information from that return are used to figure the child's tax as explained later under Tax for Certain Children Who Have Unearned Income . Where to file your state taxes for free Parents Who Do Not File a Joint Return For parents who do not file a joint return, the following discussions explain which parent's tax return must be used to figure the tax. Where to file your state taxes for free Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . Where to file your state taxes for free Parents are married. Where to file your state taxes for free   If the child's parents file separate returns, use the return of the parent with the greater taxable income. Where to file your state taxes for free Parents not living together. Where to file your state taxes for free   If the child's parents are married to each other but not living together, and the parent with whom the child lives (the custodial parent) is considered unmarried, use the return of the custodial parent. Where to file your state taxes for free If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. Where to file your state taxes for free   For an explanation of when a married person living apart from his or her spouse is considered unmarried, see Head of Household in Publication 501. Where to file your state taxes for free Parents are divorced. Where to file your state taxes for free   If the child's parents are divorced or legally separated, and the parent who had custody of the child for the greater part of the year (the custodial parent) has not remarried, use the return of the custodial parent. Where to file your state taxes for free Custodial parent remarried. Where to file your state taxes for free   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. Where to file your state taxes for free Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. Where to file your state taxes for free Do not use the return of the noncustodial parent. Where to file your state taxes for free   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. Where to file your state taxes for free If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. Where to file your state taxes for free Parents never married. Where to file your state taxes for free   If a child's parents have never been married to each other, but lived together all year, use the return of the parent with the greater taxable income. Where to file your state taxes for free If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. Where to file your state taxes for free Widowed parent remarried. Where to file your state taxes for free   If a widow or widower remarries, the new spouse is treated as the child's other parent. Where to file your state taxes for free The rules explained earlier under Custodial parent remarried apply. Where to file your state taxes for free Parent's Election To Report Child's Interest and Dividends You may be able to elect to include your child's interest and dividend income (including capital gain distributions) on your tax return. Where to file your state taxes for free If you do, your child will not have to file a return. Where to file your state taxes for free You can make this election only if all the following conditions are met. Where to file your state taxes for free Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. Where to file your state taxes for free Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Where to file your state taxes for free The child's gross income was less than $10,000. Where to file your state taxes for free The child is required to file a return unless you make this election. Where to file your state taxes for free The child does not file a joint return for the year. Where to file your state taxes for free No estimated tax payment was made for the year, and no overpayment from the previous year (or from any amended return) was applied to this year under your child's name and social security number. Where to file your state taxes for free No federal income tax was withheld from your child's income under the backup withholding rules. Where to file your state taxes for free You are the parent whose return must be used when applying the special tax rules for children. Where to file your state taxes for free (See Which Parent's Return To Use , earlier. Where to file your state taxes for free ) These conditions are also shown in Figure 1. Where to file your state taxes for free Certain January 1 birthdays. Where to file your state taxes for free   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. Where to file your state taxes for free You cannot make this election for such a child unless the child was a full-time student. Where to file your state taxes for free   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. Where to file your state taxes for free You cannot make this election for such a child. Where to file your state taxes for free How to make the election. Where to file your state taxes for free    Make the election by attaching Form 8814 to your Form 1040 or Form 1040NR. Where to file your state taxes for free (If you make this election, you cannot file Form 1040A or Form 1040EZ. Where to file your state taxes for free ) Attach a separate Form 8814 for each child for whom you make the election. Where to file your state taxes for free You can make the election for one or more children and not for others. Where to file your state taxes for free Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. Where to file your state taxes for free Rate may be higher. Where to file your state taxes for free   If your child received qualified dividends or capital gain distributions, you may pay up to $100 more tax if you make this election instead of filing a separate tax return for the child. Where to file your state taxes for free This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. Where to file your state taxes for free However, if you file a separate return for the child, the tax rate may be as low as 0% (zero percent) because of the preferential tax rates for qualified dividends and capital gain distributions. Where to file your state taxes for free Deductions you cannot take. Where to file your state taxes for free   By making the Form 8814 election, you cannot take any of the following deductions that the child would be entitled to on his or her return. Where to file your state taxes for free The additional standard deduction if the child is blind. Where to file your state taxes for free The deduction for a penalty on an early withdrawal of your child's savings. Where to file your state taxes for free Itemized deductions (such as your child's investment expenses or charitable contributions). Where to file your state taxes for free Figure 1. Where to file your state taxes for free Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. Where to file your state taxes for free Figure 1. Where to file your state taxes for free Can You Include Your Child's Income On Your Tax Return? Deductible investment interest. Where to file your state taxes for free   If you use Form 8814, your child's unearned income is considered your unearned income. Where to file your state taxes for free To figure the limit on your deductible investment interest, add the child's unearned income to yours. Where to file your state taxes for free However, if your child received qualified dividends, capital gain distributions, or Alaska Permanent Fund dividends, see chapter 3 of Publication 550 for information about how to figure the limit. Where to file your state taxes for free Alternative minimum tax. Where to file your state taxes for free    If your child received tax-exempt interest (or exempt-interest dividends paid by a regulated investment company) from certain private activity bonds, you must determine if that interest is a tax preference item for alternative minimum tax (AMT) purposes. Where to file your state taxes for free If it is, you must include it with your own tax preference items when figuring your AMT. Where to file your state taxes for free See Form 6251, Alternative Minimum Tax—Individuals, and its instructions for details. Where to file your state taxes for free Reduced deductions or credits. Where to file your state taxes for free   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return, including the following. Where to file your state taxes for free Deduction for contributions to a traditional individual retirement arrangement (IRA). Where to file your state taxes for free Deduction for student loan interest. Where to file your state taxes for free Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. Where to file your state taxes for free Credit for child and dependent care expenses. Where to file your state taxes for free Child tax credit. Where to file your state taxes for free Education tax credits. Where to file your state taxes for free Earned income credit. Where to file your state taxes for free Penalty for underpayment of estimated tax. Where to file your state taxes for free   If you make this election for 2013 and did not have enough tax withheld or pay enough estimated tax to cover the tax you owe, you may be subject to a penalty. Where to file your state taxes for free If you plan to make this election for 2014, you may need to increase your federal income tax withholding or your estimated tax payments to avoid the penalty. Where to file your state taxes for free Get Publication 505 for more information. Where to file your state taxes for free Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. Where to file your state taxes for free Only the amount over $2,000 is added to your income. Where to file your state taxes for free The amount over $2,000 is shown on Form 8814, line 6. Where to file your state taxes for free Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. Where to file your state taxes for free Include the amount from Form 8814, line 12, on Form 1040 or Form 1040NR, line 21. Where to file your state taxes for free If you file more than one Form 8814, include the total amounts from line 12 of all your Forms 8814 on Form 1040 or Form 1040NR, line 21. Where to file your state taxes for free On the dotted line next to line 21, enter “Form 8814” and the total of the Form 8814, line 12 amounts. Where to file your state taxes for free Note. Where to file your state taxes for free The tax on the first $2,000 is figured on Form 8814, Part II. Where to file your state taxes for free See Figuring Additional Tax , later. Where to file your state taxes for free Qualified dividends. Where to file your state taxes for free   Enter on Form 8814, line 2a, any ordinary dividends your child received. Where to file your state taxes for free This amount may include qualified dividends. Where to file your state taxes for free Qualified dividends are those dividends reported on Form 1040, line 9b, or Form 1040NR, line 10b, and are eligible for lower tax rates that apply to a net capital gain. Where to file your state taxes for free For detailed information about qualified dividends, see Publication 550. Where to file your state taxes for free   If your child received qualified dividends, the amount of these dividends that is added to your income must be reported on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. Where to file your state taxes for free You do not include these dividends on Form 8814, line 12, or on line 21 of Form 1040 or Form 1040NR. Where to file your state taxes for free   Enter the child's qualified dividends on Form 8814, line 2b. Where to file your state taxes for free But do not include this amount on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. Where to file your state taxes for free Instead, include the amount from Form 8814, line 9, on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. Where to file your state taxes for free (The amount on Form 8814, line 9, may be less than the amount on Form 8814, line 2b, because lines 7 through 12 of the form divide the $2,000 base amount on Form 8814, line 5, between the child's qualified dividends, capital gain distributions, and other interest and dividend income, reducing each of those amounts. Where to file your state taxes for free ) Capital gain distributions. Where to file your state taxes for free   Enter on Form 8814, line 3, any capital gain distributions your child received. Where to file your state taxes for free The amount of these distributions that is added to your income must be reported on Schedule D (Form 1040), line 13, or, if you are not required to file Schedule D, on Form 1040, line 13, or Form 1040NR, line 14. Where to file your state taxes for free You do not include it on Form 8814, line 12, or on line 21 of Form 1040 or Form 1040NR. Where to file your state taxes for free   Include the amount from Form 8814, line 10, on Schedule D, line 13; Form 1040, line 13; or Form 1040NR, line 14, whichever applies. Where to file your state taxes for free (The amount on Form 8814, line 10, may be less than the amount on Form 8814, line 3, because lines 7 through 12 of the form divide the $2,000 base amount on Form 8814, line 5, between the child's qualified dividends, capital gain distributions, and other interest and dividend income, reducing each of those amounts. Where to file your state taxes for free ) Collectibles (28% rate) gain. Where to file your state taxes for free    If any of the child's capital gain distributions are reported on Form 1099-DIV as collectibles (28% rate) gain, you must determine how much to also include on line 4 of the 28% Rate Gain Worksheet, in the instructions for Schedule D, line 18. Where to file your state taxes for free Multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. Where to file your state taxes for free The numerator is the part of the child's total capital gain distribution that is collectibles (28% rate) gain. Where to file your state taxes for free The denominator is the child's total capital gain distribution. Where to file your state taxes for free Enter the result on line 4 of the 28% Rate Gain Worksheet. Where to file your state taxes for free Unrecaptured section 1250 gain. Where to file your state taxes for free   If any of the child's capital gain distributions are reported on Form 1099-DIV as unrecaptured section 1250 gain, you must determine how much to include on line 11 of the Unrecaptured Section 1250 Gain Worksheet in the instructions for Schedule D, line 19. Where to file your state taxes for free Multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. Where to file your state taxes for free The numerator is the part of the child's total capital gain distribution that is unrecaptured section 1250 gain. Where to file your state taxes for free The denominator is the child's total capital gain distribution. Where to file your state taxes for free Enter the result on the Unrecaptured Section 1250 Gain Worksheet, line 11. Where to file your state taxes for free Section 1202 gain. Where to file your state taxes for free   If any of the child's capital gain distributions are reported as section 1202 gain (gain on qualified small business stock) on Form 1099-DIV, part or all of that gain may be eligible for the section 1202 exclusion. Where to file your state taxes for free (For information about the exclusion, see chapter 4 of Publication 550. Where to file your state taxes for free ) To figure that part, multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. Where to file your state taxes for free The numerator is the part of the child's total capital gain distribution that is section 1202 gain. Where to file your state taxes for free The denominator is the child's total capital gain distribution. Where to file your state taxes for free Your section 1202 exclusion is generally 50% of the result, but may be subject to a limit. Where to file your state taxes for free In some cases, the exclusion is more than 50%. Where to file your state taxes for free See the instructions for Schedule D for details and information on how to report the exclusion amount. Where to file your state taxes for free Example. Where to file your state taxes for free Fred is 6 years old. Where to file your state taxes for free In 2013, he received dividend income of $2,100, which included $1,575 of ordinary dividends and a $525 capital gain distribution from a mutual fund. Where to file your state taxes for free (None of the distributions were reported on Form 1099-DIV as unrecaptured section 1250 gain, section 1202 gain, or collectibles (28% rate) gain. Where to file your state taxes for free ) All of the ordinary dividends are qualified dividends. Where to file your state taxes for free He has no other income and is not subject to backup withholding. Where to file your state taxes for free No estimated tax payments were made under his name and social security number. Where to file your state taxes for free Fred's parents elect to include Fred's income on their tax return instead of filing a return for him. Where to file your state taxes for free They figure the amount to report on Form 1040, lines 9a and 9b, the amount to report on their Schedule D, line 13, and the amount to report on Form 1040, line 21, as follows. Where to file your state taxes for free They leave lines 1a and 1b of Form 8814 blank because Fred does not have any interest income. Where to file your state taxes for free They enter his ordinary dividends of $1,575 on lines 2a and 2b because all of Fred's ordinary dividends are qualified dividends. Where to file your state taxes for free They enter the amount of Fred's capital gain distributions, $525, on line 3. Where to file your state taxes for free Next, they add the amounts on lines 1a, 2a, and 3 and enter the result, $2,100, on line 4. Where to file your state taxes for free They subtract the base amount on line 5, $2,000, from the amount on line 4, $2,100, and enter the result, $100, on line 6. Where to file your state taxes for free This is the total amount from Form 8814 to be reported on their return. Where to file your state taxes for free Next, they figure how much of this amount is qualified dividends and how much is capital gain distributions. Where to file your state taxes for free They divide the amount on line 2b, $1,575, by the amount on line 4, $2,100. Where to file your state taxes for free They enter the result, . Where to file your state taxes for free 75, on line 7. Where to file your state taxes for free They divide the amount on line 3, $525, by the amount on line 4, $2,100. Where to file your state taxes for free They enter the result, . Where to file your state taxes for free 25, on line 8. Where to file your state taxes for free They multiply the amount on line 6, $100, by the decimal on line 7, . Where to file your state taxes for free 75, and enter the result, $75, on line 9. Where to file your state taxes for free They multiply the amount on line 6, $100, by the decimal on line 8, . Where to file your state taxes for free 25, and enter the result, $25, on line 10. Where to file your state taxes for free They include the amount from line 9, $75, on lines 9a and 9b of their Form 1040 and enter “Form 8814 – $75” on the dotted lines next to lines 9a and 9b. Where to file your state taxes for free They include the amount from line 10, $25, on line 13 of their Schedule D (Form 1040) and enter “Form 8814 – $25” on the dotted line next to Schedule D, line 13. Where to file your state taxes for free They enter $100 ($75 + $25) on line 11 and -0- ($100 – $100) on line 12. Where to file your state taxes for free Because the amount on line 12 is -0-, they do not include any amount from Form 8814 on their Form 1040, line 21. Where to file your state taxes for free Figuring Additional Tax Use Form 8814, Part II, to figure the tax on the $2,000 of your child's interest and dividends that you do not include in your income. Where to file your state taxes for free This tax is added to the tax figured on your income. Where to file your state taxes for free This additional tax is the smaller of: 10% x (your child's gross income − $1,000), or $100. Where to file your state taxes for free Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44, or Form 1040NR, line 42. Where to file your state taxes for free Check box a on Form 1040, line 44, or Form 1040NR, line 42. Where to file your state taxes for free Tax for Certain Children Who Have Unearned Income If a child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. Where to file your state taxes for free If the parent does not or cannot choose to include the child's income on the parent's return, use Form 8615 to figure the child's tax. Where to file your state taxes for free Attach the completed form to the child's Form 1040, Form 1040A, or Form 1040NR. Where to file your state taxes for free When Form 8615 must be filed. Where to file your state taxes for free   Form 8615 must be filed for a child if all of the following statements are true. Where to file your state taxes for free The child's unearned income was more than $2,000. Where to file your state taxes for free The child is required to file a return for 2013. Where to file your state taxes for free The child either: Was under age 18 at the end of the year, Was age 18 at the end of the year and did not have earned income that was more than half of his or her support, or Was over age 18 and under age 24 at the end of the year, was a full-time student, and did not have earned income that was more than half of his or her support. Where to file your state taxes for free At least one of the child's parents was alive at the end of 2013. Where to file your state taxes for free The child does not file a joint return for 2013. Where to file your state taxes for free These conditions are also shown in Figure 2. Where to file your state taxes for free Certain January 1 birthdays. Where to file your state taxes for free   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. Where to file your state taxes for free IF a child was born on. Where to file your state taxes for free . Where to file your state taxes for free . Where to file your state taxes for free THEN, at the end of 2013, the child is considered to be. Where to file your state taxes for free . Where to file your state taxes for free . Where to file your state taxes for free January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. Where to file your state taxes for free The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. Where to file your state taxes for free  **This child meets condition 3 only if the child was a full-time student who did not have earned income that was more than half of the child's support. Where to file your state taxes for free  ***Do not use Form 8615 for this child. Where to file your state taxes for free Figure 2. Where to file your state taxes for free Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. Where to file your state taxes for free Figure 2. Where to file your state taxes for free Do You Have To Use Form 8615 To Figure Your Child's Tax? Providing Parental Information (Form 8615, Lines A–C) On Form 8615, lines A and B, enter the parent's name and social security number. Where to file your state taxes for free (If the parents filed a joint return, enter the name and social security number listed first on the joint return. Where to file your state taxes for free ) On line C, check the box for the parent's filing status. Where to file your state taxes for free See Which Parent's Return To Use, earlier, for information on which parent's return information must be used on Form 8615. Where to file your state taxes for free Parent with different tax year. Where to file your state taxes for free   If the parent and the child do not have the same tax year, complete Form 8615 using the information on the parent's return for the tax year that ends in the child's tax year. Where to file your state taxes for free Example. Where to file your state taxes for free Kimberly must use her mother's tax and taxable income to complete her Form 8615 for calendar year 2013 (January 1 – December 31). Where to file your state taxes for free Kimberly's mother files her tax return on a fiscal year basis (July 1 – June 30). Where to file your state taxes for free Kimberly must use the information on her mother's return for the tax year ending June 30, 2013, to complete her 2013 Form 8615. Where to file your state taxes for free Parent's return information not known timely. Where to file your state taxes for free   If the information needed from the parent's return is not known by the time the child's return is due (usually April 15), you can file the return using estimates. Where to file your state taxes for free   You can use any reasonable estimate. Where to file your state taxes for free This includes using information from last year's return. Where to file your state taxes for free If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. Where to file your state taxes for free   When you get the correct information, file an amended return on Form 1040X, Amended U. Where to file your state taxes for free S. Where to file your state taxes for free Individual Income Tax Return. Where to file your state taxes for free Extension of time to file. Where to file your state taxes for free   Instead of using estimates, you can get an automatic 6-month extension of time to file if, by the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Where to file your state taxes for free S. Where to file your state taxes for free Individual Income Tax Return. Where to file your state taxes for free See the instructions for Form 4868 for details. Where to file your state taxes for free    An extension of time to file is not an extension of time to pay. Where to file your state taxes for free You must make an accurate estimate of the tax for 2013. Where to file your state taxes for free If you do not pay the full amount due by the regular due date, the child will owe interest and may also be charged penalties. Where to file your state taxes for free See Form 4868 and its instructions. Where to file your state taxes for free Parent's return information not available. Where to file your state taxes for free   If a child cannot get the required information about his or her parent's tax return, the child (or the child's legal representative) can request the necessary information from the Internal Revenue Service (IRS). Where to file your state taxes for free How to request. Where to file your state taxes for free   After the end of the tax year, send a signed, written request for the information to the Internal Revenue Service Center where the parent's return will be filed. Where to file your state taxes for free (The IRS cannot process a request received before the end of the tax year. Where to file your state taxes for free )    You should also consider getting an extension of time to file the child's return, because there may be a delay in getting the requested information. Where to file your state taxes for free   The request must contain all of the following. Where to file your state taxes for free A statement that you are making the request to comply with section 1(g) of the Internal Revenue Code and that you have tried to get the information from the parent. Where to file your state taxes for free Proof of the child's age (for example, a copy of the child's birth certificate). Where to file your state taxes for free Evidence the child has more than $2,000 of unearned income (for example, a copy of the child's prior year tax return or copies of Forms 1099 for the current year). Where to file your state taxes for free The name, address, social security number (if known), and filing status (if known) of the parent whose information is to be shown on Form 8615. Where to file your state taxes for free    A child's legal representative making the request should include a copy of his or her Power of Attorney, such as Form 2848, or proof of legal guardianship. Where to file your state taxes for free Step 1. Where to file your state taxes for free Figuring the Child's Net Unearned Income (Form 8615, Part I) The first step in figuring a child's tax using Form 8615 is to figure the child's net unearned income. Where to file your state taxes for free To do that, use Form 8615, Part I. Where to file your state taxes for free Line 1 (Unearned Income) If the child had no earned income, enter on this line the adjusted gross income shown on the child's return. Where to file your state taxes for free Adjusted gross income is shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Where to file your state taxes for free Form 1040EZ and Form 1040NR-EZ cannot be used if Form 8615 must be filed. Where to file your state taxes for free If the child had earned income, figure the amount to enter on Form 8615, line 1, by using the worksheet in the instructions for the form. Where to file your state taxes for free However, use the following worksheet if: the child has excluded any foreign earned income, deducted a loss from self-employment, or has a net operating loss from another year. Where to file your state taxes for free Alternate Worksheet for Form 8615, Line 1 A. Where to file your state taxes for free Enter the amount from the child's Form 1040, line 22, or Form 1040NR, line 23   B. Where to file your state taxes for free Enter the total of any net loss  from self-employment, any net operating loss deduction, any foreign earned income exclusion, and any foreign housing exclusion from the child's Form 1040 or Form 1040NR. Where to file your state taxes for free Enter this total as a positive number (greater than zero)   C. Where to file your state taxes for free Add line A and line B and  enter the total   D. Where to file your state taxes for free Enter the child's earned income plus any amount from the child's Form 1040, line 30, or the child's Form 1040NR, line 30     Generally, the child's earned income is the total of the amounts reported on Form 1040, lines 7, 12, and 18 (if line 12 or 18 is a loss, use zero) or Form 1040NR, lines 8, 13, and 19 (if line 13 or 19 is a loss, use zero)   E. Where to file your state taxes for free Subtract line D from line C. Where to file your state taxes for free Enter the result here and on Form 8615, line 1   Unearned income defined. Where to file your state taxes for free   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually performed. Where to file your state taxes for free It includes taxable interest, dividends, capital gains (including capital gain distributions), the taxable part of social security and pension payments, certain distributions from trusts, and unemployment compensation. Where to file your state taxes for free Unearned income includes amounts produced by assets the child obtained with earned income (such as interest on a savings account into which the child deposited wages). Where to file your state taxes for free Nontaxable income. Where to file your state taxes for free   For this purpose, unearned income includes only amounts the child must include in gross income. Where to file your state taxes for free Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. Where to file your state taxes for free Capital loss. Where to file your state taxes for free   A child's capital losses are taken into account in figuring the child's unearned income. Where to file your state taxes for free Capital losses are first applied against capital gains. Where to file your state taxes for free If the capital losses are more than the capital gains, the difference (up to $3,000) is subtracted from the child's interest, dividends, and other unearned income. Where to file your state taxes for free Any difference over $3,000 is carried to the next year. Where to file your state taxes for free Income from property received as a gift. Where to file your state taxes for free   A child's unearned income includes all income produced by property belonging to the child. Where to file your state taxes for free This is true even if the property was transferred to the child, regardless of when the property was transferred or purchased or who transferred it. Where to file your state taxes for free   A child's unearned income includes income produced by property given as a gift to the child. Where to file your state taxes for free This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. Where to file your state taxes for free Example. Where to file your state taxes for free Amanda Black, age 13, received the following income. Where to file your state taxes for free Dividends—$800 Wages—$2,100 Taxable interest—$1,200 Tax-exempt interest—$100 Capital gains—$300 Capital losses—($200) The dividends were qualified dividends on stock given to her by her grandparents. Where to file your state taxes for free Amanda's unearned income is $2,100. Where to file your state taxes for free This is the total of the dividends ($800), taxable interest ($1,200), and capital gains reduced by capital losses ($300 − $200 = $100). Where to file your state taxes for free Her wages are earned (not unearned) income because they are received for work actually performed. Where to file your state taxes for free Her tax-exempt interest is not included because it is nontaxable. Where to file your state taxes for free Trust income. Where to file your state taxes for free   If a child is the beneficiary of a trust, distributions of taxable interest, dividends, capital gains, and other unearned income from the trust are unearned income to the child. Where to file your state taxes for free   However, taxable distributions from a qualified disability trust are considered earned income for the purposes of completing Form 8615. Where to file your state taxes for free See the Form 8615 instructions for details. Where to file your state taxes for free Adjustment to income. Where to file your state taxes for free   In figuring the amount to enter on line 1, the child's unearned income is reduced by any penalty on the early withdrawal of savings. Where to file your state taxes for free Line 2 (Deductions) If the child does not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter $2,000 on line 2. Where to file your state taxes for free If the child itemizes deductions, enter on line 2 the larger of: $1,000 plus the portion of the child's itemized deductions on Schedule A (Form 1040), line 29 (or Schedule A (Form 1040NR), line 15), that are directly connected with the production of the unearned income entered on line 1, or $2,000. Where to file your state taxes for free Directly connected. Where to file your state taxes for free   Itemized deductions are directly connected with the production of unearned income if they are for expenses paid to produce or collect taxable income or to manage, conserve, or maintain property held for producing income. Where to file your state taxes for free These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. Where to file your state taxes for free    These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). Where to file your state taxes for free Only the amount greater than 2% of the child's adjusted gross income can be deducted. Where to file your state taxes for free See Publication 529, Miscellaneous Deductions, for more information. Where to file your state taxes for free Example 1. Where to file your state taxes for free Roger, age 12, has unearned income of $8,000, no other income, no adjustments to income, and itemized deductions of $300 (net of the 2%-of-adjusted-gross-income limit) that are directly connected with his unearned income. Where to file your state taxes for free His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. Where to file your state taxes for free Roger enters $2,000 on line 2 because that is more than the total of $1,000 plus his directly-connected itemized deductions of $300. Where to file your state taxes for free Example 2. Where to file your state taxes for free Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. Where to file your state taxes for free She has no other income. Where to file your state taxes for free She has itemized deductions of $1,050 (net of the 2%-of-adjusted-gross-income limit) that are directly connected with the production of her unearned income. Where to file your state taxes for free Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). Where to file your state taxes for free The amount on line 2 is $2,050. Where to file your state taxes for free This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. Where to file your state taxes for free Line 3 Subtract line 2 from line 1 and enter the result on this line. Where to file your state taxes for free If zero or less, do not complete the rest of the form. Where to file your state taxes for free However, you must still attach Form 8615 to the child's tax return. Where to file your state taxes for free Figure the tax on the child's taxable income in the normal manner. Where to file your state taxes for free Line 4 (Child's Taxable Income) Enter on line 4 the child's taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, line 41. Where to file your state taxes for free Child files Form 2555 or 2555-EZ. Where to file your state taxes for free   If the child files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, the Foreign Earned Income Tax Worksheet (in the Form 1040 instructions) is used to figure the child's tax. Where to file your state taxes for free Enter the amount from line 3 of the Foreign Earned Income Tax Worksheet as the child's taxable income on Form 8615, line 4. Where to file your state taxes for free Line 5 (Net Unearned Income) A child's net unearned income cannot be more than his or her taxable income. Where to file your state taxes for free Enter on Form 8615, line 5, the smaller of line 3 or line 4. Where to file your state taxes for free This is the child's net unearned income. Where to file your state taxes for free If zero or less, do not complete the rest of the form. Where to file your state taxes for free However, you must still attach Form 8615 to the child's tax return. Where to file your state taxes for free Figure the tax on the child's taxable income in the normal manner. Where to file your state taxes for free Step 2. Where to file your state taxes for free Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) The next step in completing Form 8615 is to figure a tentative tax on the child's net unearned income at the parent's tax rate. Where to file your state taxes for free The tentative tax at the parent's tax rate is the difference between the tax on the parent's taxable income figured with the child's net unearned income (plus the net unearned income of any other child whose Form 8615 includes the tax return information of that parent) and the tax figured without it. Where to file your state taxes for free When figuring the tentative tax at the parent's tax rate on Form 8615, do not refigure any of the exclusions, deductions, or credits on the parent's return because of the child's net unearned income. Where to file your state taxes for free For example, do not refigure the medical expense deduction. Where to file your state taxes for free Figure the tentative tax on Form 8615, lines 6 through 13. Where to file your state taxes for free Line 6 (Parent's Taxable Income) Enter on line 6 the amount from the parent's Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. Where to file your state taxes for free If the parent's taxable income is zero or less, enter zero on line 6. Where to file your state taxes for free Parent files Form 2555 or 2555-EZ. Where to file your state taxes for free   If the parent files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, the Foreign Earned Income Tax Worksheet in the Form 1040 instructions is used to figure the parent's tax. Where to file your state taxes for free Enter the amount from line 3 of the Foreign Earned Income Tax Worksheet as the parent's taxable income, on line 6 of Form 8615. Where to file your state taxes for free Line 7 (Net Unearned Income of Other Children) If the tax return information of the parent is also used on any other child's Form 8615, enter on line 7 the total of the amounts from line 5 of all the other children's Forms 8615. Where to file your state taxes for free Do not include the amount from line 5 of the Form 8615 being completed. Where to file your state taxes for free (The term “other child” means any other child whose Form 8615 uses the tax information of the parent identified on Lines A and B of Form 8615. Where to file your state taxes for free ) Example. Where to file your state taxes for free Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. Where to file your state taxes for free The children's net unearned income amounts on line 5 of their Forms 8615 are: Sharon—$800 Jerry—$600 Mike—$1,000 Line 7 of Sharon's Form 8615 will show $1,600, the total of the amounts on line 5 of Jerry's and Mike's Forms 8615. Where to file your state taxes for free Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). Where to file your state taxes for free Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). Where to file your state taxes for free Other children's information not available. Where to file your state taxes for free   If the net unearned income of the other children is not available when the return is due, either file the return using estimates or get an extension of time to file. Where to file your state taxes for free Estimates and extensions are discussed earlier under Providing Parental Information (Form 8615, Lines A–C) . Where to file your state taxes for free Line 8 (Parent's Taxable Income Plus Children's Net Unearned Income) Enter on this line the total of lines 5, 6, and 7. Where to file your state taxes for free You must determine the amount of net capital gain and qualified dividends included on this line before completing Form 8615, line 9. Where to file your state taxes for free Net capital gain. Where to file your state taxes for free   Net capital gain is the smaller of the gain, if any, on Schedule D (Form 1040), line 15, or the gain, if any, on Schedule D, line 16. Where to file your state taxes for free If Schedule D is not required, it is the amount on Form 1040, line 13; Form 1040A, line 10; or Form 1040NR, line 14. Where to file your state taxes for free Qualified dividends. Where to file your state taxes for free   Qualified dividends are those dividends reported on line 9b of Form 1040 or Form 1040A, or line 10b of Form 1040NR. Where to file your state taxes for free Net capital gain and qualified dividends on line 8. Where to file your state taxes for free   If neither the child, nor the parent, nor any other child has net capital gain, the net capital gain on line 8 is zero. Where to file your state taxes for free   If neither the child, nor the parent, nor any other child has qualified dividends, the amount of qualified dividends on line 8 is zero. Where to file your state taxes for free   If the child, parent, or any other child has net capital gain, figure the amount of net capital gain included on line 8 by adding together the net capital gain amounts included on lines 5, 6, and 7 of Form 8615. Where to file your state taxes for free   If the child, parent, or any other child has qualified dividends, figure the amount of qualified dividends included on line 8 by adding together the qualified dividend amounts included on lines 5, 6, and 7. Where to file your state taxes for free   Use the instructions for Form 8615, line 8, including the appropriate Line 5 Worksheet, to find these amounts. Where to file your state taxes for free See the instructions for Form 8615 for more details. Where to file your state taxes for free Note. Where to file your state taxes for free The amount of any net capital gain or qualified dividends is not separately reported on line 8. Where to file your state taxes for free It is  needed, however, when figuring the tax on line 9. Where to file your state taxes for free Line 9 (Tax on Parent's Taxable Income Plus Children's Net Unearned Income) Figure the tax on the amount on line 8 using the Tax Table, the Tax Computation Worksheet, the Qualified Dividends and Capital Gain Tax Worksheet (in the Form 1040, 1040A, or 1040NR instructions), the Schedule D Tax Worksheet (in the Schedule D instructions), or Schedule J (Form 1040), as follows. Where to file your state taxes for free If line 8 does not include any net capital gain or qualified dividends, use the Tax Table or Tax Computation Worksheet to figure this tax. Where to file your state taxes for free But if Schedule J, Income Averaging for Farmers and Fishermen, is used to figure the tax on the parent's return, use it to figure this tax. Where to file your state taxes for free If line 8 includes any net capital gain or qualified dividends, use the Qualified Dividends and Capital Gain Tax Worksheet to figure this tax. Where to file your state taxes for free For details, see the instructions for Form 8615, line 9. Where to file your state taxes for free However, if the child, parent, or any other child has 28% rate gain or unrecaptured section 1250 gain, use the Schedule D Tax Worksheet. Where to file your state taxes for free But if Schedule J is used to figure the tax on the parent's return, use it to figure this tax. Where to file your state taxes for free Child files Form 2555 or 2555-EZ. Where to file your state taxes for free   If line 8 includes any net capital gain or qualified dividends and the child, or any other child filing Form 8615, also files Form 2555 or 2555-EZ, use Using the Schedule D Tax Worksheet for line 9 tax, next, to figure the line 9 tax. Where to file your state taxes for free Using the Schedule D Tax Worksheet for line 9 tax. Where to file your state taxes for free    Use the Schedule D Tax Worksheet (in the Schedule D instructions) to figure the line 9 tax on Form 8615 if the child, parent, or any other child has unrecaptured section 1250 gain or 28% rate gain. Where to file your state taxes for free If you must use the Schedule D Tax Worksheet, first complete any Schedule D and any actual Schedule D Tax Worksheet required for the child, parent, or any other child. Where to file your state taxes for free Then figure the line 9 tax using another Schedule D Tax Worksheet. Where to file your state taxes for free (Do not attach this Schedule D Tax Worksheet to the child's return. Where to file your state taxes for free )   Complete this Schedule D Tax Worksheet as follows. Where to file your state taxes for free On line 1, enter the amount from Form 8615, line 8. Where to file your state taxes for free On line 2, enter the qualified dividends included on Form 8615, line 8. Where to file your state taxes for free (See the earlier discussion for line 8. Where to file your state taxes for free ) On line 3, enter the total of the amounts, if any, on line 4g of all Forms 4952 filed by the child, parent, or any other child. Where to file your state taxes for free On line 4, enter the total of the amounts, if any, on line 4e of all Forms 4952 filed by the child, parent, or any other child. Where to file your state taxes for free If applicable, include instead the smaller amount entered on the dotted line next to line 4e. Where to file your state taxes for free On lines 5 and 6, follow the worksheet instructions. Where to file your state taxes for free On line 7, enter the net capital gain included on Form 8615, line 8. Where to file your state taxes for free (See the earlier discussion for line 8. Where to file your state taxes for free ) On lines 8 through 10, follow the worksheet instructions. Where to file your state taxes for free On line 11, enter zero if neither the child, nor the parent, nor any other child has unrecaptured section 1250 gain (Schedule D, line 19) or 28% rate gain (Schedule D, line 18). Where to file your state taxes for free Otherwise, enter the amount of unrecaptured section 1250 gain and 28% rate gain included in the net capital gain on line 8 of Form 8615. Where to file your state taxes for free Figure these amounts as explained later under Figuring unrecaptured section 1250 gain (line 11) and Figuring 28% rate gain (line 11). Where to file your state taxes for free If the Foreign Earned Income Tax Worksheet was used to figure the parent's tax or the tax of any child, go to step 10 below. Where to file your state taxes for free Otherwise, skip steps 10, 11, and 12 below, and go to step 13. Where to file your state taxes for free Determine whether there is a line 8 capital gain excess as follows. Where to file your state taxes for free Add the amounts on line 2 of all Foreign Earned Income Tax Worksheets completed by the parent or any child for whom Form 8615 is filed. Where to file your state taxes for free (But for each child do not add more than the excess, if any, of the amount on line 5 of the child's Form 8615 over the child's taxable income on Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, line 41. Where to file your state taxes for free ) Subtract (a) from the amount on line 1 of this Schedule D Tax Worksheet. Where to file your state taxes for free Subtract (b) from the amount on line 10 of this Schedule D Tax Worksheet. Where to file your state taxes for free If the result is more than zero, that amount is the line 8 capital gain excess. Where to file your state taxes for free If the result is zero or less, there is no line 8 capital gain excess. Where to file your state taxes for free If there is no line 8 capital gain excess, skip step 12 below and go to step 13. Where to file your state taxes for free If there is a line 8 capital gain excess, complete a second Schedule D Tax Worksheet as instructed above and in step 13, but in its entirety and with the following additional modifications. Where to file your state taxes for free (These modifications are to be made only for purposes of filling out this additional Schedule D Tax Worksheet. Where to file your state taxes for free ) Reduce the amount you would otherwise enter on line 9 (but not below zero) by the line 8 capital gain excess. Where to file your state taxes for free Reduce the amount you would otherwise enter on line 6 (but not below zero) by any of the line 8 capital gain excess not used in (a) above. Where to file your state taxes for free If the child, parent, or any other child has 28% rate gain, reduce the amount you would otherwise enter on line 8 of Worksheet 1 for Line 11 of the Schedule D Tax Worksheet – 28% Rate Gain (Line 9 Tax), shown later, (but not below zero) by the line 8 capital gain excess, and refigure the amount on line 11 of this Schedule D Tax Worksheet. Where to file your state taxes for free If the child, parent, or any other child has unrecaptured section 1250 gain, reduce the amount you would otherwise enter on line 8 of Worksheet 2 for Line 11 of the Schedule D Tax Worksheet – Unrecaptured Section 1250 Gain (Line 9 Tax) (but not below zero) by the line 8 capital gain excess not used in 12(c), and refigure the amount on line 11 of this Schedule D Tax Worksheet. Where to file your state taxes for free Complete lines 12 through 45 following the worksheet instructions. Where to file your state taxes for free Use the parent's filing status to complete lines 15, 42, and 44. Where to file your state taxes for free Enter the amount from line 45 of this Schedule D Tax Worksheet on Form 8615, line 9, and check the box on that line
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Start Saving Now

If you think it’s too late to start saving for retirement, think again. By setting some realistic goals and creating a plan, even for a few years, you can create a nest egg that can help you live a more comfortable retirement.

"Time is money" may be a trite expression, but when it comes to saving, it’s still very true. Just remember the compound interest lesson calculations you learned in math class. That lesson still applies. In a few years, you can make a significant contribution to your nest egg with a disciplined savings strategy.

Put every possible dollar into tax-advantageous retirement savings plans, a skilled financial planner can help you get the most for your money. If your employer offers to match your contribution to a 401(k), take advantage of that important retirement savings vehicle. Don’t leave money on the table! Look for other tax deductible savings plans if you still have a little extra to save. Your employer may offer additional pre-tax saving plans or you could open your own IRA. In addition, special provisions in federal retirement savings law allow employees 50 and older to save even more due to special catch-up provisions.

Cost-Cutting Strategies

Remember, a little cost-cutting now will help ensure that you enjoy a more comfortable retirement later. If you were planning to treat yourself to a new car, consider making due with your current vehicle for a few more years. Reallocate the money you’d use for a down payment toward your savings strategy. Also, take a look at your auto insurance coverage. If you’re paying for collision coverage for an older vehicle, consider dropping it. Take a look at your deductible, too. If you have a low deductible, perhaps $250, consider raising it to at least $500 or even $1,000. These two strategies could significantly reduce your auto insurance premium.

If you were considering taking an out-of-town vacation, vacation at home. You might be surprised by the interesting activities you have in town or a short drive away. Downsizing into a smaller home, hopefully with a smaller mortgage or none at all, may be an option. Even small changes like skipping the daily $4.00 cup of boutique coffee or packing your own lunch for work it can save you hundreds of dollars each year.

Redefine Retirement

Consider working longer. Postponing retirement by just a year or two can help you save thousands toward your goal and also allow more time for investment strategies to pay off, it can also increase your Social Security benefit. Also give thought to what your definition of retirement is. Many people who fully retire find themselves looking for a part-time job because they’re bored. Instead of leaving your employer entirely, consider a phased retirement and continue to working part time for several years.

The Where To File Your State Taxes For Free

Where to file your state taxes for free Index A Affected taxpayer, Affected taxpayer. Where to file your state taxes for free B Book inventories, charitable deduction for, Charitable Deduction for Contributions of Book Inventories to Public Schools C Cancellation of indebtedness, Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Casualty and theft losses, Casualty and Theft Losses Charitable contributions, Temporary Suspension of Limits on Charitable Contributions Charitable deduction: Book inventory, Charitable Deduction for Contributions of Book Inventories to Public Schools Food inventory, Charitable Deduction for Contributions of Food Inventory Child tax credit, Earned Income Credit and Child Tax Credit Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. Where to file your state taxes for free Core disaster area, Gulf Opportunity (GO) Zone (Core Disaster Area) Covered disaster area: Katrina, Katrina Covered Disaster Area Rita, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Wilma, Wilma Covered Disaster Area Credits: Child tax, Earned Income Credit and Child Tax Credit Earned income, Earned Income Credit and Child Tax Credit Education, Education Credits Employee retention, Employee Retention Credit Hurricane Katrina housing, Hurricane Katrina Housing Credit Rehabilitation tax, Increase in Rehabilitation Tax Credit Work opportunity, Work Opportunity Credit D Deadlines, extended, Extended Tax Deadlines Demolition costs, Demolition and Clean-up Costs Depreciation: Qualified GO Zone property, Qualified GO Zone property. Where to file your state taxes for free Special allowance, Special Depreciation Allowance Disaster area: Hurricane Katrina, Hurricane Katrina Disaster Area Hurricane Rita, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Hurricane Wilma, Hurricane Wilma Disaster Area Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified hurricane, Qualified hurricane distribution. Where to file your state taxes for free Repayment of, Repayment of Qualified Hurricane Distributions Taxation of, Taxation of Qualified Hurricane Distributions E Earned income credit, Earned Income Credit and Child Tax Credit Education credits, Education Credits Eligible retirement plan, Eligible retirement plan. Where to file your state taxes for free Employee retention credit, Employee Retention Credit Exemption, additional for housing, Additional Exemption for Housing Individuals Displaced by Hurricane Katrina F Federal mortgage subsidy, recapture of, Recapture of Federal Mortgage Subsidy Food inventory, charitable deduction for, Charitable Deduction for Contributions of Food Inventory G Gulf Opportunity (GO) Zone, Gulf Opportunity (GO) Zone (Core Disaster Area) H Help: How to get, How To Get Tax Help Phone number, How To Get Tax Help Special IRS assistance, How To Get Tax Help Website, How To Get Tax Help Hope credit (see Education credits) Hurricane Katrina disaster area, Hurricane Katrina Disaster Area Hurricane Katrina housing credit, Hurricane Katrina Housing Credit Hurricane Rita disaster area, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Hurricane Wilma disaster area, Hurricane Wilma Disaster Area I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans L Lifetime learning credit (see Education credits) M Mileage reimbursements, charitable volunteers, Mileage Reimbursements to Charitable Volunteers N Net operating losses, Net Operating Losses Q Qualified GO Zone loss, Qualified GO Zone loss. Where to file your state taxes for free Qualified hurricane distribution, Qualified hurricane distribution. Where to file your state taxes for free R Reforestation costs, Reforestation Costs Rehabilitation tax credit, Increase in Rehabilitation Tax Credit Relocation, temporary, Tax Relief for Temporary Relocation Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. Where to file your state taxes for free Retirement plans, IRAs and Other Retirement Plans Rita GO Zone, Rita GO Zone S Section 179 deduction, Increased Section 179 Deduction Standard mileage rate, charitable use, Standard Mileage Rate for Charitable Use of Vehicles T Tax return: Request for copy, Request for copy of tax return. Where to file your state taxes for free Request for transcript, Request for transcript of tax return. Where to file your state taxes for free Taxpayer Advocate, Contacting your Taxpayer Advocate. Where to file your state taxes for free Temporary relocation, Tax Relief for Temporary Relocation Theft losses, Casualty and Theft Losses Timber: 5-year NOL carryback, 5-year NOL carryback of certain timber losses. Where to file your state taxes for free Reforestation costs, Reforestation Costs Transcript of tax return, request for, Request for transcript of tax return. Where to file your state taxes for free W Wilma GO Zone, Wilma GO Zone Work opportunity credit, Work Opportunity Credit Prev  Up     Home   More Online Publications