File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Www Taxes Hrblock Com

H & R Block Online FilingFree File TaxesTax 1040ezAmend 2012 Tax Return FreeH And R Block Free EditionH&r Block Free Tax ReturnsIrs Form 1040x1040 Es Payment Voucher1040x Hrblock1040ez 2011Www Hrblock Com Lp Efile Html &otppartnerid 9012&campaignid Ps_mcm_9012_0011&omnisource Msn Camp028d E Efile Free M Desktop BmmTurbotax Deluxe Federal E File State 2012 For Pc Download1040x 2013 FormHow Can I Amend My 2011 Tax Return1040ez Printable Tax Forms2011 Tax Forms 1040Aarp Tax Aide Locations2012 Income Tax FilingFree Turbotax 2012 Download1040nr Ez Online FreeFile An Amended Tax Return OnlineFree State Tax Returns With FederalWhere To File Federal Tax Return 2011Military Tax CalculatorDo Taxes Online 2010How Do I File An Amended Federal Tax Return2010 Form 1040aFree 1040ez InstructionsFree Website For Filing State Taxes2011 Tax Tables 1040ezHow To Amend My 2012 Tax ReturnIrs OrgPrint 1040ez Federal Tax FormI Need To Amend My 2012 Taxes1040 EsE-file State Tax For Free2013 Ez Tax Form2012 Tax Forms IrsFile 2010 Tax Return TurbotaxFederal Tax Form 2012 Ez

Www Taxes Hrblock Com

Www taxes hrblock com 37. Www taxes hrblock com   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. Www taxes hrblock com  The maximum adoption credit is $12,970 for 2013. Www taxes hrblock com See Adoption Credit . Www taxes hrblock com Plug-in electric vehicle credit. Www taxes hrblock com  This credit has expired. Www taxes hrblock com Credit for prior year minimum tax. Www taxes hrblock com  The refundable portion of the credit for prior year minimum tax has expired. Www taxes hrblock com Excess withholding of social security and railroad retirement tax. Www taxes hrblock com  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. Www taxes hrblock com 2% of wages up to $113,700. Www taxes hrblock com If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. Www taxes hrblock com See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . Www taxes hrblock com Introduction This chapter discusses the following nonrefundable credits. Www taxes hrblock com Adoption credit. Www taxes hrblock com Alternative motor vehicle credit. Www taxes hrblock com Alternative fuel vehicle refueling property credit. Www taxes hrblock com Credit to holders of tax credit bonds. Www taxes hrblock com Foreign tax credit. Www taxes hrblock com Mortgage interest credit. Www taxes hrblock com Nonrefundable credit for prior year minimum tax. Www taxes hrblock com Plug-in electric drive motor vehicle credit. Www taxes hrblock com Residential energy credits. Www taxes hrblock com Retirement savings contributions credit. Www taxes hrblock com This chapter also discusses the following refundable credits. Www taxes hrblock com Credit for tax on undistributed capital gain. Www taxes hrblock com Health coverage tax credit. Www taxes hrblock com Credit for excess social security tax or railroad retirement tax withheld. Www taxes hrblock com Several other credits are discussed in other chapters in this publication. Www taxes hrblock com Child and dependent care credit (chapter 32). Www taxes hrblock com Credit for the elderly or the disabled (chapter 33). Www taxes hrblock com Child tax credit (chapter 34). Www taxes hrblock com Education credits (chapter 35). Www taxes hrblock com Earned income credit (chapter 36). Www taxes hrblock com Nonrefundable credits. Www taxes hrblock com   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. Www taxes hrblock com These credits may reduce your tax to zero. Www taxes hrblock com If these credits are more than your tax, the excess is not refunded to you. Www taxes hrblock com Refundable credits. Www taxes hrblock com   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. Www taxes hrblock com These credits are added to the federal income tax withheld and any estimated tax payments you made. Www taxes hrblock com If this total is more than your total tax, the excess will be refunded to you. Www taxes hrblock com Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. Www taxes hrblock com However, if the total of these credits is more than your tax, the excess is not refunded to you. Www taxes hrblock com Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. Www taxes hrblock com The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. Www taxes hrblock com If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. Www taxes hrblock com If your modified AGI is $234,580 or more, you cannot take the credit. Www taxes hrblock com Qualified adoption expenses. Www taxes hrblock com   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. Www taxes hrblock com These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. Www taxes hrblock com Nonqualified expenses. Www taxes hrblock com   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. Www taxes hrblock com Eligible child. Www taxes hrblock com   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. Www taxes hrblock com Child with special needs. Www taxes hrblock com   An eligible child is a child with special needs if all three of the following apply. Www taxes hrblock com The child was a citizen or resident of the United States (including U. Www taxes hrblock com S. Www taxes hrblock com possessions) at the time the adoption process began. Www taxes hrblock com A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. Www taxes hrblock com The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. Www taxes hrblock com Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. Www taxes hrblock com When to take the credit. Www taxes hrblock com   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. Www taxes hrblock com If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. Www taxes hrblock com See the Instructions for Form 8839 for more specific information on when to take the credit. Www taxes hrblock com Foreign child. Www taxes hrblock com   If the child is not a U. Www taxes hrblock com S. Www taxes hrblock com citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. Www taxes hrblock com You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. Www taxes hrblock com How to take the credit. Www taxes hrblock com   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. Www taxes hrblock com Include the credit in your total for Form 1040, line 53. Www taxes hrblock com Check box c and enter “8839” on the line next to that box. Www taxes hrblock com More information. Www taxes hrblock com   For more information, see the Instructions for Form 8839. Www taxes hrblock com Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. Www taxes hrblock com Amount of credit. Www taxes hrblock com   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. Www taxes hrblock com In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. Www taxes hrblock com   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. Www taxes hrblock com How to take the credit. Www taxes hrblock com   To take the credit, you must complete Form 8910 and attach it to your Form 1040. Www taxes hrblock com Include the credit in your total for Form 1040, line 53. Www taxes hrblock com Check box c and enter “8910” on the line next to that box. Www taxes hrblock com More information. Www taxes hrblock com   For more information on the credit, see the Instructions for Form 8910. Www taxes hrblock com Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. Www taxes hrblock com Qualified alternative fuel vehicle refueling property. Www taxes hrblock com   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. Www taxes hrblock com To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. Www taxes hrblock com To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. Www taxes hrblock com   The following are alternative fuels. Www taxes hrblock com Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. Www taxes hrblock com Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. Www taxes hrblock com Electricity. Www taxes hrblock com Amount of the credit. Www taxes hrblock com   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. Www taxes hrblock com For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. Www taxes hrblock com How to take the credit. Www taxes hrblock com   To take the credit, you must complete Form 8911 and attach it to your Form 1040. Www taxes hrblock com Include the credit in your total for Form 1040, line 53. Www taxes hrblock com Check box c and enter “8911” on the line next to that box. Www taxes hrblock com More information. Www taxes hrblock com   For more information on the credit, see the Form 8911 instructions. Www taxes hrblock com Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. Www taxes hrblock com You may be able to take a credit if you are a holder of one of the following bonds. Www taxes hrblock com Clean renewable energy bonds (issued before 2010). Www taxes hrblock com New clean renewable energy bonds. Www taxes hrblock com Qualified energy conservation bonds. Www taxes hrblock com Qualified school construction bonds. Www taxes hrblock com Qualified zone academy bonds. Www taxes hrblock com Build America bonds. Www taxes hrblock com In some instances, an issuer may elect to receive a credit for interest paid on the bond. Www taxes hrblock com If the issuer makes this election, you cannot also claim a credit. Www taxes hrblock com Interest income. Www taxes hrblock com   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. Www taxes hrblock com How to take the credit. Www taxes hrblock com   Complete Form 8912 and attach it to your Form 1040. Www taxes hrblock com Include the credit in your total for Form 1040, line 53. Www taxes hrblock com Check box c and enter “8912” on the line next to that box. Www taxes hrblock com More information. Www taxes hrblock com   For more information, see the Instructions for Form 8912. Www taxes hrblock com Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. Www taxes hrblock com S. Www taxes hrblock com possession as a credit against your U. Www taxes hrblock com S. Www taxes hrblock com income tax. Www taxes hrblock com Or, you can deduct them as an itemized deduction (see chapter 22). Www taxes hrblock com You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. Www taxes hrblock com S. Www taxes hrblock com tax under any of the following. Www taxes hrblock com Foreign earned income exclusion. Www taxes hrblock com Foreign housing exclusion. Www taxes hrblock com Income from Puerto Rico exempt from U. Www taxes hrblock com S. Www taxes hrblock com tax. Www taxes hrblock com Possession exclusion. Www taxes hrblock com Limit on the credit. Www taxes hrblock com   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. Www taxes hrblock com S. Www taxes hrblock com tax liability (Form 1040, line 44), multiplied by a fraction. Www taxes hrblock com The numerator of the fraction is your taxable income from sources outside the United States. Www taxes hrblock com The denominator is your total taxable income from U. Www taxes hrblock com S. Www taxes hrblock com and foreign sources. Www taxes hrblock com See Publication 514 for more information. Www taxes hrblock com How to take the credit. Www taxes hrblock com   Complete Form 1116 and attach it to your Form 1040. Www taxes hrblock com Enter the credit on Form 1040, line 47. Www taxes hrblock com Exception. Www taxes hrblock com   You do not have to complete Form 1116 to take the credit if all of the following apply. Www taxes hrblock com All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). Www taxes hrblock com If you had dividend income from shares of stock, you held those shares for at least 16 days. Www taxes hrblock com You are not filing Form 4563 or excluding income from sources within Puerto Rico. Www taxes hrblock com The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). Www taxes hrblock com All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. Www taxes hrblock com More information. Www taxes hrblock com   For more information on the credit and these requirements, see the Instructions for Form 1116. Www taxes hrblock com Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. Www taxes hrblock com If you qualify, you can take the credit each year for part of the home mortgage interest you pay. Www taxes hrblock com Who qualifies. Www taxes hrblock com   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. Www taxes hrblock com Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. Www taxes hrblock com Amount of credit. Www taxes hrblock com   Figure your credit on Form 8396. Www taxes hrblock com If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. Www taxes hrblock com   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. Www taxes hrblock com To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. Www taxes hrblock com      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. Www taxes hrblock com   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. Www taxes hrblock com If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. Www taxes hrblock com See Publication 530 for more information. Www taxes hrblock com Carryforward. Www taxes hrblock com   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. Www taxes hrblock com If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. Www taxes hrblock com   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). Www taxes hrblock com How to take the credit. Www taxes hrblock com    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. Www taxes hrblock com Be sure to include any credit carryforward from 2010, 2011, and 2012. Www taxes hrblock com   Include the credit in your total for Form 1040, line 53. Www taxes hrblock com Check box c and enter “8396” on the line next to that box. Www taxes hrblock com Reduced home mortgage interest deduction. Www taxes hrblock com   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. Www taxes hrblock com You must do this even if part of that amount is to be carried forward to 2014. Www taxes hrblock com For more information about the home mortgage interest deduction, see chapter 23. Www taxes hrblock com Recapture of federal mortgage subsidy. Www taxes hrblock com   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. Www taxes hrblock com The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. Www taxes hrblock com See the Instructions for Form 8828 and chapter 15 for more information. Www taxes hrblock com More information. Www taxes hrblock com   For more information on the credit, see the Form 8396 instructions. Www taxes hrblock com Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. Www taxes hrblock com If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. Www taxes hrblock com This is called the alternative minimum tax. Www taxes hrblock com The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. Www taxes hrblock com If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. Www taxes hrblock com You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. Www taxes hrblock com How to take the credit. Www taxes hrblock com    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. Www taxes hrblock com Include the credit in your total for Form 1040, line 53, and check box b. Www taxes hrblock com You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. Www taxes hrblock com More information. Www taxes hrblock com   For more information on the credit, see the Instructions for Form 8801. Www taxes hrblock com Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. Www taxes hrblock com Qualified plug-in electric drive motor vehicle. Www taxes hrblock com   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Www taxes hrblock com Qualified two- or three-wheeled plug-in electric vehicle. Www taxes hrblock com   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. Www taxes hrblock com 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Www taxes hrblock com Certification and other requirements. Www taxes hrblock com   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. Www taxes hrblock com However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. Www taxes hrblock com   The following requirements must also be met to qualify for the credit. Www taxes hrblock com You are the owner of the vehicle. Www taxes hrblock com If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. Www taxes hrblock com You placed the vehicle in service during 2013. Www taxes hrblock com The vehicle is manufactured primarily for use on public streets, roads, and highways. Www taxes hrblock com The original use of the vehicle began with you. Www taxes hrblock com You acquired the vehicle for your use or to lease to others, and not for resale. Www taxes hrblock com In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. Www taxes hrblock com You use the vehicle primarily in the United States. Www taxes hrblock com How to take the credit. Www taxes hrblock com   To take the credit, you must complete Form 8936 and attach it to your Form 1040. Www taxes hrblock com Include the credit in your total for Form 1040, line 53. Www taxes hrblock com Check box c and enter “8936” on the line next to that box. Www taxes hrblock com More information. Www taxes hrblock com   For more information on the credit, see the Form 8936 instructions. Www taxes hrblock com Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. Www taxes hrblock com Nonbusiness energy property credit. Www taxes hrblock com Residential energy efficient property credit. Www taxes hrblock com If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. Www taxes hrblock com Nonbusiness energy property credit. Www taxes hrblock com   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. Www taxes hrblock com   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. Www taxes hrblock com    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. Www taxes hrblock com   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. Www taxes hrblock com Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. Www taxes hrblock com Exterior window (including skylights). Www taxes hrblock com Exterior doors. Www taxes hrblock com Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. Www taxes hrblock com   Residential energy property is any of the following. Www taxes hrblock com Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. Www taxes hrblock com Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. Www taxes hrblock com Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. Www taxes hrblock com Residential energy efficient property credit. Www taxes hrblock com   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. Www taxes hrblock com The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. Www taxes hrblock com Basis reduction. Www taxes hrblock com   You must reduce the basis of your home by the amount of any credit allowed. Www taxes hrblock com How to take the credit. Www taxes hrblock com   Complete Form 5695 and attach it to your Form 1040. Www taxes hrblock com Enter the credit on Form 1040, line 52. Www taxes hrblock com More information. Www taxes hrblock com   For more information on these credits, see the Form 5695 instructions. Www taxes hrblock com Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. Www taxes hrblock com However, you cannot take the credit if either of the following applies. Www taxes hrblock com The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). Www taxes hrblock com The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). Www taxes hrblock com Student. Www taxes hrblock com   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. Www taxes hrblock com School. Www taxes hrblock com   A school includes a technical, trade, or mechanical school. Www taxes hrblock com It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Www taxes hrblock com How to take the credit. Www taxes hrblock com   Figure the credit on Form 8880. Www taxes hrblock com Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. Www taxes hrblock com More information. Www taxes hrblock com   For more information on the credit, see the Form 8880 instructions. Www taxes hrblock com Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. Www taxes hrblock com If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. Www taxes hrblock com Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. Www taxes hrblock com If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. Www taxes hrblock com The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. Www taxes hrblock com How to take the credit. Www taxes hrblock com   To take the credit, attach Copy B of Form 2439 to your Form 1040. Www taxes hrblock com Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. Www taxes hrblock com More information. Www taxes hrblock com   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. Www taxes hrblock com Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. Www taxes hrblock com You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. Www taxes hrblock com You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. Www taxes hrblock com S. Www taxes hrblock com Treasury–HCTC. Www taxes hrblock com ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. Www taxes hrblock com You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). Www taxes hrblock com You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. Www taxes hrblock com S. Www taxes hrblock com military health system (TRICARE). Www taxes hrblock com You were not imprisoned under federal, state, or local authority. Www taxes hrblock com Your employer did not pay 50% or more of the cost of coverage. Www taxes hrblock com You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. Www taxes hrblock com But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. Www taxes hrblock com If you meet all of these conditions, you may be able to take a credit of up to 72. Www taxes hrblock com 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. Www taxes hrblock com You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. Www taxes hrblock com The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. Www taxes hrblock com You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. Www taxes hrblock com If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. Www taxes hrblock com TAA recipient. Www taxes hrblock com   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). Www taxes hrblock com Example. Www taxes hrblock com You received a trade adjustment allowance for January 2013. Www taxes hrblock com You were an eligible TAA recipient on the first day of January and February. Www taxes hrblock com Alternative TAA recipient. Www taxes hrblock com   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. Www taxes hrblock com Example. Www taxes hrblock com You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. Www taxes hrblock com The program was established by the Department of Labor. Www taxes hrblock com You were an eligible alternative TAA recipient on the first day of October and November. Www taxes hrblock com RTAA recipient. Www taxes hrblock com   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. Www taxes hrblock com PBGC pension recipient. Www taxes hrblock com   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. Www taxes hrblock com You were age 55 or older on the first day of the month. Www taxes hrblock com You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). Www taxes hrblock com If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. Www taxes hrblock com How to take the credit. Www taxes hrblock com   To take the credit, complete Form 8885 and attach it to your Form 1040. Www taxes hrblock com Include your credit in the total for Form 1040, line 71, and check box c. Www taxes hrblock com   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. Www taxes hrblock com For details, see Publication 502 or Form 8885. Www taxes hrblock com More information. Www taxes hrblock com   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. Www taxes hrblock com Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. Www taxes hrblock com If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Www taxes hrblock com If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. Www taxes hrblock com If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. Www taxes hrblock com 2% rate. Www taxes hrblock com You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. Www taxes hrblock com For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. Www taxes hrblock com 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. Www taxes hrblock com 45%) or the Additional Medicare Tax rate (. Www taxes hrblock com 9%). Www taxes hrblock com The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. Www taxes hrblock com Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. Www taxes hrblock com 40 RRTA tier 2 $84,300 $3,709. Www taxes hrblock com 20 All wages are subject to Medicare tax withholding. Www taxes hrblock com   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. Www taxes hrblock com Be sure to attach a copy of all of your W-2 forms. Www taxes hrblock com Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. Www taxes hrblock com Employer's error. Www taxes hrblock com   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. Www taxes hrblock com The employer should adjust the tax for you. Www taxes hrblock com If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. Www taxes hrblock com Joint return. Www taxes hrblock com   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. Www taxes hrblock com Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. Www taxes hrblock com How to figure the credit if you did not work for a railroad. Www taxes hrblock com   If you did not work for a railroad during 2013, figure the credit as follows: 1. Www taxes hrblock com Add all social security tax withheld (but not more than $7,049. Www taxes hrblock com 40 for each employer). Www taxes hrblock com Enter the total here   2. Www taxes hrblock com Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Www taxes hrblock com Add lines 1 and 2. Www taxes hrblock com If $7,049. Www taxes hrblock com 40 or less, stop here. Www taxes hrblock com You cannot take  the credit   4. Www taxes hrblock com Social security tax limit 7,049. Www taxes hrblock com 40 5. Www taxes hrblock com Credit. Www taxes hrblock com Subtract line 4 from line 3. Www taxes hrblock com Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. Www taxes hrblock com You are married and file a joint return with your spouse who had no gross income in 2013. Www taxes hrblock com During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. Www taxes hrblock com Social security tax of $3,720 was withheld. Www taxes hrblock com You also worked for another employer in 2013 and earned $55,000 in wages. Www taxes hrblock com $3,410 of social security tax was withheld from these wages. Www taxes hrblock com Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. Www taxes hrblock com 60 for the excess social security tax withheld. Www taxes hrblock com 1. Www taxes hrblock com Add all social security tax withheld (but not more than $7,049. Www taxes hrblock com 40 for each employer). Www taxes hrblock com Enter the total here $7,130. Www taxes hrblock com 00 2. Www taxes hrblock com Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. Www taxes hrblock com Add lines 1 and 2. Www taxes hrblock com If $7,049. Www taxes hrblock com 40 or less, stop here. Www taxes hrblock com You cannot take the credit 7,130. Www taxes hrblock com 00 4. Www taxes hrblock com Social security tax limit 7,049. Www taxes hrblock com 40 5. Www taxes hrblock com Credit. Www taxes hrblock com Subtract line 4 from line 3. Www taxes hrblock com Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. Www taxes hrblock com 60 How to figure the credit if you worked for a railroad. Www taxes hrblock com   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. Www taxes hrblock com Add all social security and tier 1 RRTA tax withheld at the 6. Www taxes hrblock com 2% rate (but not more than $7,049. Www taxes hrblock com 40 for each employer). Www taxes hrblock com Enter the total here   2. Www taxes hrblock com Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Www taxes hrblock com Add lines 1 and 2. Www taxes hrblock com If $7,049. Www taxes hrblock com 40 or less, stop here. Www taxes hrblock com You cannot take  the credit   4. Www taxes hrblock com Social security and tier 1 RRTA  tax limit 7,049. Www taxes hrblock com 40 5. Www taxes hrblock com Credit. Www taxes hrblock com Subtract line 4 from line 3. Www taxes hrblock com Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. Www taxes hrblock com   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. Www taxes hrblock com More information. Www taxes hrblock com   For more information on the credit, see Publication 505. Www taxes hrblock com Prev  Up  Next   Home   More Online Publications
Español

Office of Manufactured Housing Programs

The Manufactured Housing Program is a consumer protection program that regulates the construction of certain factory-built housing units called "manufactured homes,". HUD works with 37 states to respond to consumer complaints.

Contact the Agency or Department

Website:

E-mail:

Address: 451 7th St., SW, Room 9164
Washington, DC 20410-8000

Phone Number: 202-708-1112

Toll-free: 1-800-927-2891

TTY: 202-708-1455

The Www Taxes Hrblock Com

Www taxes hrblock com Publication 3 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Www taxes hrblock com Tax questions. Www taxes hrblock com Useful Items - You may want to see: What's New Earned income credit. Www taxes hrblock com  The maximum income you can earn and still claim the earned income credit has increased. Www taxes hrblock com You may be able to take the earned income credit if you earned less than $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) if you have two qualifying children; $37,870 ($43,210 for married filing jointly) if you have one qualifying child; and $14,340 ($19,680 for married filing jointly) if you do not have any qualifying children. Www taxes hrblock com See Earned Income Credit , later, under Credits. Www taxes hrblock com Standard mileage rate. Www taxes hrblock com  The standard mileage rate for the cost of operating your car for business use in 2013 is 56. Www taxes hrblock com 5 cents a mile. Www taxes hrblock com The standard mileage rate for operating your car during 2013 to get medical care or to move is 24 cents a mile. Www taxes hrblock com The standard mileage rate for charitable use of your vehicle is 14 cents a mile. Www taxes hrblock com Filing status for same-sex married couples. Www taxes hrblock com  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Www taxes hrblock com See Filing Returns , later. Www taxes hrblock com Reminders Change of address. Www taxes hrblock com  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. Www taxes hrblock com Mail it to the Internal Revenue Service Center for your old address. Www taxes hrblock com (Addresses for the Service Centers are on the back of the form. Www taxes hrblock com ) Use Form 8822-B, Change of Address or Responsible Party—Business, if you are changing a business address. Www taxes hrblock com Third party designee. Www taxes hrblock com  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, a family member, or any other person you choose. Www taxes hrblock com This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your tax return. Www taxes hrblock com It also allows your designee to perform certain actions. Www taxes hrblock com See your income tax instructions for details. Www taxes hrblock com Future developments. Www taxes hrblock com  For the latest information about developments related to Publication 3, such as legislation enacted after it was published, go to www. Www taxes hrblock com irs. Www taxes hrblock com gov/pub3. Www taxes hrblock com Photographs of missing children. Www taxes hrblock com  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www taxes hrblock com Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www taxes hrblock com You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www taxes hrblock com Introduction This publication covers the special tax situations of active members of the U. Www taxes hrblock com S. Www taxes hrblock com Armed Forces. Www taxes hrblock com It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers. Www taxes hrblock com For information on military pensions or veterans' benefits, see Publication 525, Taxable and Nontaxable Income. Www taxes hrblock com If you need the basic tax rules or information on another subject not covered here, you can check our other free publications. Www taxes hrblock com See Publication 910, IRS Guide to Free Tax Services, for a list and descriptions of the different tax publications. Www taxes hrblock com For federal tax purposes, the U. Www taxes hrblock com S. Www taxes hrblock com Armed Forces includes commissioned officers, warrant officers, and enlisted personnel in all regular and reserve units under control of the Secretaries of the Defense, Army, Navy, and Air Force. Www taxes hrblock com The U. Www taxes hrblock com S. Www taxes hrblock com Armed Forces also includes the Coast Guard. Www taxes hrblock com It does not include the U. Www taxes hrblock com S. Www taxes hrblock com Merchant Marine or the American Red Cross. Www taxes hrblock com Members serving in an area designated or treated as a combat zone are granted special tax benefits. Www taxes hrblock com In the event an area ceases to be a combat zone, the IRS will do its best to notify you. Www taxes hrblock com Many of the relief provisions will end at that time. Www taxes hrblock com Comments and suggestions. Www taxes hrblock com   We welcome your comments about this publication and your suggestions for future editions. Www taxes hrblock com   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www taxes hrblock com NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www taxes hrblock com Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www taxes hrblock com   You can send your comments from www. Www taxes hrblock com irs. Www taxes hrblock com gov/formspubs. Www taxes hrblock com Click on “More Information” and then on “Comment on Tax Forms and Publications. Www taxes hrblock com ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Www taxes hrblock com Ordering forms and publications. Www taxes hrblock com   Visit www. Www taxes hrblock com irs. Www taxes hrblock com gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Www taxes hrblock com Internal Revenue Service 1201 N. Www taxes hrblock com Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www taxes hrblock com   If you have a tax question, check the information available on IRS. Www taxes hrblock com gov or call 1-800-829-1040. Www taxes hrblock com We cannot answer tax questions sent to either of the above addresses. Www taxes hrblock com Useful Items - You may want to see: Publication 54 Tax Guide for U. Www taxes hrblock com S. Www taxes hrblock com Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 505 Tax Withholding and Estimated Tax 516 U. Www taxes hrblock com S. Www taxes hrblock com Government Civilian Employees Stationed Abroad 519 U. Www taxes hrblock com S. Www taxes hrblock com Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 525 Taxable and Nontaxable Income 527 Residential Rental Property 529 Miscellaneous Deductions 559 Survivors, Executors, and Administrators 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) 970 Tax Benefits for Education 3920 Tax Relief for Victims of Terrorist Attacks Form (and Instructions) 1040X Amended U. Www taxes hrblock com S. Www taxes hrblock com Individual Income Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 2848 Power of Attorney and Declaration of Representative 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. Www taxes hrblock com S. Www taxes hrblock com Individual Income Tax Return 8822 Change of Address 8822-B Change of Address or Responsible Party—Business 9465 Installment Agreement Request See How To Get Tax Help near the end of this publication, for information about getting IRS publications and forms. Www taxes hrblock com Prev  Up  Next   Home   More Online Publications