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Www handrblock com Index A Accuracy of deposits rule, Accuracy of Deposits Rule Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Www handrblock com , Additional Medicare Tax withholding adjustments. Www handrblock com Adjustments, 13. Www handrblock com Reporting Adjustments to Form 941 or Form 944 Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. Www handrblock com , Withholding of social security and Medicare taxes on nonresident aliens. Www handrblock com Allocated tips, Allocated tips. Www handrblock com Archer MSAs, Health Savings Accounts and medical savings accounts. Www handrblock com Assistance (see Tax help) B Backup withholding, Nonpayroll Income Tax Withholding Business expenses, employee, Employee business expense reimbursements. Www handrblock com C Calendar, Calendar Certain foreign persons treated as American employers, Foreign persons treated as American employers. Www handrblock com Change of business address or responsible party, Change of Business Address or Responsible Party COBRA premium assistance credit, COBRA premium assistance credit. Www handrblock com Correcting employment taxes, Correcting employment taxes. Www handrblock com Correcting errors, (prior period adjustments) Form 941, Prior Period Adjustments D Delivery services, private, Private Delivery Services Depositing taxes Penalties, Deposit Penalties Rules, 11. Www handrblock com Depositing Taxes Differential wage payments, Differential wage payments. Www handrblock com E E-file, Electronic filing by reporting agents. Www handrblock com Election worker, State and local government employers. Www handrblock com Electronic, Electronic deposit requirement. Www handrblock com Electronic deposit requirement, Electronic deposit requirement. Www handrblock com Electronic Federal Tax Payment System (EFTPS), Electronic deposit requirement. Www handrblock com Electronic filing, Electronic Filing and Payment, Electronic filing by reporting agents. Www handrblock com Eligibility for employment, Hiring New Employees Employees defined, Employee status under common law. Www handrblock com Employer identification number (EIN), 1. Www handrblock com Employer Identification Number (EIN) Employer responsibilities, Paying Wages, Pensions, or Annuities F Family employees, 3. Www handrblock com Family Employees Final return, Final return. Www handrblock com Form 944, 12. Www handrblock com Filing Form 941 or Form 944 Fringe benefits, Fringe benefits. Www handrblock com FUTA tax, 14. Www handrblock com Federal Unemployment (FUTA) Tax G Government employers, Federal Government employers. Www handrblock com H Health insurance plans, Health insurance plans. Www handrblock com Health Savings Accounts (HSAs), Health Savings Accounts and medical savings accounts. Www handrblock com Hiring new employees, Hiring New Employees Household employees, Exceptions. Www handrblock com I Income tax withholding, Income Tax Withholding, 16. Www handrblock com How To Use the Income Tax Withholding Tables Information returns, Information Returns International social security agreements, International social security agreements. Www handrblock com L Long-term care insurance, Health insurance plans. Www handrblock com Lookback period, When To Deposit M Meals and lodging, Meals and lodging. Www handrblock com Medical care, Medical care reimbursements. Www handrblock com Medical savings accounts, Health Savings Accounts and medical savings accounts. Www handrblock com Medicare tax, Social Security and Medicare Taxes Mileage, Per diem or other fixed allowance. Www handrblock com Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Moving expenses. Www handrblock com N New employees, Hiring New Employees Noncash wages, Wages not paid in money. Www handrblock com Nonemployee compensation, Nonpayroll Income Tax Withholding P Part-time workers, Part-Time Workers Payroll period, 8. Www handrblock com Payroll Period Penalties, Deposit Penalties, Penalties. Www handrblock com Private delivery services, Private Delivery Services Publications (see Tax help) R Reconciling Forms W-2 and Forms 941 or 944, Reconciling Forms W-2, W-3, and 941 or 944. Www handrblock com Recordkeeping, Recordkeeping Reimbursements, Accountable plan. Www handrblock com , Nonaccountable plan. Www handrblock com , Per diem or other fixed allowance. Www handrblock com Repayments, wages, Wage Repayments S Seasonal employers, Exceptions. Www handrblock com Semiweekly deposit schedule, Semiweekly Deposit Schedule Sick pay, Sick pay. Www handrblock com Social security and Medicare taxes, Social Security and Medicare Taxes Social security number, employee, 4. Www handrblock com Employee's Social Security Number (SSN) Spouse, Business Owned and Operated by Spouses Standard mileage rate, Per diem or other fixed allowance. Www handrblock com Statutory employees, Employee status under common law. Www handrblock com Statutory nonemployees, Statutory employees. Www handrblock com Successor employer, Successor employer. Www handrblock com , Successor employer. Www handrblock com Supplemental wages, 7. Www handrblock com Supplemental Wages T Tax help, How To Get Tax Help Telephone help, Telephone Help Third-party sick pay tax adjustment, Adjustment of tax on third-party sick pay. Www handrblock com Tip Rate Determination Agreement, Tip Rate Determination and Education Program. Www handrblock com Tip Rate Determination and Education Program, Tip Rate Determination and Education Program. Www handrblock com Tips, 6. Www handrblock com Tips, Tips treated as supplemental wages. Www handrblock com Trust fund recovery penalty, Trust fund recovery penalty. Www handrblock com TTY/TDD information, How To Get Tax Help U Unemployment tax, federal, 14. Www handrblock com Federal Unemployment (FUTA) Tax V Vacation pay, Vacation pay. Www handrblock com W Wage repayments, Wage Repayments Wages defined, 5. Www handrblock com Wages and Other Compensation Wages not paid in money, Wages not paid in money. Www handrblock com Withholding Backup, Nonpayroll Income Tax Withholding Certificate, Using Form W-4 to figure withholding. Www handrblock com Exemption, Exemption from federal income tax withholding. Www handrblock com Fringe benefits, Withholding on fringe benefits. Www handrblock com Income tax, Income Tax Withholding Levies, Amounts exempt from levy on wages, salary, and other income. Www handrblock com Nonresident aliens, Withholding of social security and Medicare taxes on nonresident aliens. Www handrblock com Pensions and annuities, Nonpayroll Income Tax Withholding Percentage method, Percentage Method Social security and Medicare taxes, Social Security and Medicare Taxes Table instructions, 16. Www handrblock com How To Use the Income Tax Withholding Tables Tips, Tips treated as supplemental wages. Www handrblock com Wage bracket method, Wage Bracket Method Z Zero wage return, Paying Wages, Pensions, or Annuities Prev  Up     Home   More Online Publications
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Www handrblock com 30. Www handrblock com   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. Www handrblock com This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. Www handrblock com Figuring Your Tax Your income tax is based on your taxable income. Www handrblock com After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Www handrblock com The result is your total tax. Www handrblock com Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Www handrblock com This section provides a general outline of how to figure your tax. Www handrblock com You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Www handrblock com If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Www handrblock com Tax. Www handrblock com   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Www handrblock com However, there are special methods if your income includes any of the following items. Www handrblock com A net capital gain. Www handrblock com (See chapter 16. Www handrblock com ) Qualified dividends taxed at the same rates as a net capital gain. Www handrblock com (See chapters 8 and 16. Www handrblock com ) Lump-sum distributions. Www handrblock com (See chapter 10. Www handrblock com ) Farming or fishing income. Www handrblock com (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Www handrblock com ) Unearned income over $2,000 for certain children. Www handrblock com (See chapter 31. Www handrblock com ) Parents' election to report child's interest and dividends. Www handrblock com (See chapter 31. Www handrblock com ) Foreign earned income exclusion or the housing exclusion. Www handrblock com (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. Www handrblock com ) Credits. Www handrblock com   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Www handrblock com Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Www handrblock com The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. Www handrblock com CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. Www handrblock com See Payments , later. Www handrblock com   There are other credits that are not discussed in this publication. Www handrblock com These include the following credits. Www handrblock com General business credit, which is made up of several separate business-related credits. Www handrblock com These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Www handrblock com Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. Www handrblock com See Form 8835, Part II. Www handrblock com Work opportunity credit. Www handrblock com See Form 5884. Www handrblock com Credit for employer social security and Medicare taxes paid on certain employee tips. Www handrblock com See Form 8846. Www handrblock com Other taxes. Www handrblock com   After you subtract your tax credits, determine whether there are any other taxes you must pay. Www handrblock com This chapter does not explain these other taxes. Www handrblock com You can find that information in other chapters of this publication and your form instructions. Www handrblock com See the following table for other taxes you may need to add to your income tax. Www handrblock com OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). Www handrblock com   There are other taxes that are not discussed in this publication. Www handrblock com These include the following items. Www handrblock com Self-employment tax. Www handrblock com You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Www handrblock com Your net earnings from self-employment from other than church employee income were $400 or more. Www handrblock com The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Www handrblock com If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Www handrblock com Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Www handrblock com You had church employee income of $108. Www handrblock com 28 or more. Www handrblock com Additional Medicare Tax. Www handrblock com Beginning in 2013, you may be subject to a 0. Www handrblock com 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. Www handrblock com For more information, see the Instructions for Form 1040, line 60 and Form 8959. Www handrblock com Net Investment Income Tax (NIIT). Www handrblock com Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Www handrblock com NIIT is a 3. Www handrblock com 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Www handrblock com For more information, see the Instructions for Form 1040, line 60 and Form 8960. Www handrblock com Recapture taxes. Www handrblock com You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. Www handrblock com For more information, see the instructions for Form 1040, line 60. Www handrblock com Section 72(m)(5) excess benefits tax. Www handrblock com If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. Www handrblock com See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Www handrblock com Uncollected social security and Medicare tax on group-term life insurance. Www handrblock com If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. Www handrblock com The amount should be shown in box 12 of your Form W-2 with codes M and N. Www handrblock com Tax on golden parachute payments. Www handrblock com This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Www handrblock com The amount should be shown in box 12 of your Form W-2 with code K. Www handrblock com See the instructions for Form 1040, line 60. Www handrblock com Tax on accumulation distribution of trusts. Www handrblock com This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Www handrblock com See Form 4970 and its instructions. Www handrblock com Additional tax on HSAs or MSAs. Www handrblock com If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. Www handrblock com See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Www handrblock com Additional tax on Coverdell ESAs. Www handrblock com This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Www handrblock com See Publication 970, Tax Benefits for Education, and Form 5329. Www handrblock com Additional tax on qualified tuition programs. Www handrblock com This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Www handrblock com See Publication 970 and Form 5329. Www handrblock com Excise tax on insider stock compensation from an expatriated corporation. Www handrblock com You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. Www handrblock com For more information, see the instructions for Form 1040, line 60. Www handrblock com Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Www handrblock com This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Www handrblock com For more information, see the instructions for Form 1040, line 60. Www handrblock com Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Www handrblock com For more information, see the instructions for Form 1040, line 60. Www handrblock com Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Www handrblock com For more information, see the instructions for Form 1040, line 60. Www handrblock com Repayment of first-time homebuyer credit. Www handrblock com For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Www handrblock com Also see the instructions for Form 1040, line 59b. Www handrblock com Payments. Www handrblock com   After you determine your total tax, figure the total payments you have already made for the year. Www handrblock com Include credits that are treated as payments. Www handrblock com This chapter does not explain these payments and credits. Www handrblock com You can find that information in other chapters of this publication and your form instructions. Www handrblock com See the following table for amounts you can include in your total payments. Www handrblock com PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. Www handrblock com This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Www handrblock com It is claimed on Form 1040, line 70. Www handrblock com See Form 4136, Credit for Federal Tax Paid on Fuels. Www handrblock com Refund or balance due. Www handrblock com   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Www handrblock com If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. Www handrblock com S. Www handrblock com savings bonds instead of receiving a paper check. Www handrblock com Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Www handrblock com The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Www handrblock com Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Www handrblock com You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. Www handrblock com See Form 6251, Alternative Minimum Tax — Individuals. Www handrblock com Adjustments and tax preference items. Www handrblock com   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. Www handrblock com More information. Www handrblock com   For more information about the AMT, see the instructions for Form 6251. Www handrblock com Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. Www handrblock com If the IRS figures your tax and you paid too much, you will receive a refund. Www handrblock com If you did not pay enough, you will receive a bill for the balance. Www handrblock com To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. Www handrblock com The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Www handrblock com When the IRS cannot figure your tax. Www handrblock com   The IRS cannot figure your tax for you if any of the following apply. Www handrblock com You want your refund directly deposited into your accounts. Www handrblock com You want any part of your refund applied to your 2014 estimated tax. Www handrblock com You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Www handrblock com Your taxable income is $100,000 or more. Www handrblock com You itemize deductions. Www handrblock com You file any of the following forms. Www handrblock com Form 2555, Foreign Earned Income. Www handrblock com Form 2555-EZ, Foreign Earned Income Exclusion. Www handrblock com Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Www handrblock com Form 4970, Tax on Accumulation Distribution of Trusts. Www handrblock com Form 4972, Tax on Lump-Sum Distributions. Www handrblock com Form 6198, At-Risk Limitations. Www handrblock com Form 6251, Alternative Minimum Tax—Individuals. Www handrblock com Form 8606, Nondeductible IRAs. Www handrblock com Form 8615, Tax for Certain Children Who Have Unearned Income. Www handrblock com Form 8814, Parents' Election To Report Child's Interest and Dividends. Www handrblock com Form 8839, Qualified Adoption Expenses. Www handrblock com Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Www handrblock com Form 8889, Health Savings Accounts (HSAs). Www handrblock com Form 8919, Uncollected Social Security and Medicare Tax on Wages. Www handrblock com Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Www handrblock com Enter your social security number in the space provided. Www handrblock com If you are married, enter the social security numbers of you and your spouse even if you file separately. Www handrblock com Sign and date your return and enter your occupation(s). Www handrblock com If you are filing a joint return, both you and your spouse must sign it. Www handrblock com Enter your daytime phone number in the space provided. Www handrblock com This may help speed the processing of your return if we have a question that can be answered over the phone. Www handrblock com If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Www handrblock com If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. Www handrblock com Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Www handrblock com If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. Www handrblock com Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Www handrblock com Attach a copy of each of your Forms W-2 to your paper return. Www handrblock com Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Www handrblock com Mail your return to the Internal Revenue Service Center for the area where you live. Www handrblock com A list of Service Center addresses is in the instructions for your tax return. Www handrblock com Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Www handrblock com Do not complete lines 9 through 12. Www handrblock com If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. Www handrblock com Payments. Www handrblock com   Enter any federal income tax withheld on line 7. Www handrblock com Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Www handrblock com Earned income credit. Www handrblock com   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Www handrblock com Enter “EIC” in the space to the left of line 8a. Www handrblock com Enter the nontaxable combat pay you elect to include in earned income on line 8b. Www handrblock com   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. Www handrblock com For details, see the Form 1040EZ Instructions. Www handrblock com Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Www handrblock com If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. Www handrblock com Do not complete line 28. Www handrblock com Complete lines 29 through 33 and 36 through 40 if they apply to you. Www handrblock com However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Www handrblock com Also, enter any write-in information that applies to you in the space to the left of line 41. Www handrblock com Do not complete lines 34, 35, and 42 through 46. Www handrblock com Payments. Www handrblock com   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Www handrblock com Enter any estimated tax payments you made on line 37. Www handrblock com Credit for child and dependent care expenses. Www handrblock com   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Www handrblock com Enter the amount of the credit on line 29. Www handrblock com The IRS will not figure this credit. Www handrblock com Credit for the elderly or the disabled. Www handrblock com   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Www handrblock com Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. Www handrblock com On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Www handrblock com Complete Part II and Part III, lines 11 and 13, if they apply. Www handrblock com Earned income credit. Www handrblock com   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Www handrblock com Enter “EIC” to the left of the entry space for line 38a. Www handrblock com Enter the nontaxable combat pay you elect to include in earned income on line 38b. Www handrblock com    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Www handrblock com If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Www handrblock com   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Www handrblock com For details, see the Form 1040A Instructions. Www handrblock com Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Www handrblock com Do not complete line 44. Www handrblock com If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. Www handrblock com Read lines 45 through 71. Www handrblock com Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Www handrblock com Also, do not complete line 55 and lines 73 through 77. Www handrblock com Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. Www handrblock com Payments. Www handrblock com   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Www handrblock com Enter any estimated tax payments you made on line 63. Www handrblock com Credit for child and dependent care expenses. Www handrblock com   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Www handrblock com Enter the amount of the credit on line 48. Www handrblock com The IRS will not figure this credit. Www handrblock com Credit for the elderly or the disabled. Www handrblock com   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Www handrblock com Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Www handrblock com On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Www handrblock com Complete Part II and Part III, lines 11 and 13, if they apply. Www handrblock com Earned income credit. Www handrblock com   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Www handrblock com Enter “EIC” on the dotted line next to Form 1040, line 64a. Www handrblock com Enter the nontaxable combat pay you elect to include in earned income on line 64b. Www handrblock com   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Www handrblock com If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Www handrblock com   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Www handrblock com For details, see the Form 1040 Instructions. Www handrblock com Prev  Up  Next   Home   More Online Publications