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1040ez 2013 Form

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1040ez 2013 Form

1040ez 2013 form Publication 3 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 1040ez 2013 form Tax questions. 1040ez 2013 form Useful Items - You may want to see: What's New Earned income credit. 1040ez 2013 form  The maximum income you can earn and still claim the earned income credit has increased. 1040ez 2013 form 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. 1040ez 2013 form See Earned Income Credit , later, under Credits. 1040ez 2013 form Standard mileage rate. 1040ez 2013 form  The standard mileage rate for the cost of operating your car for business use in 2013 is 56. 1040ez 2013 form 5 cents a mile. 1040ez 2013 form The standard mileage rate for operating your car during 2013 to get medical care or to move is 24 cents a mile. 1040ez 2013 form The standard mileage rate for charitable use of your vehicle is 14 cents a mile. 1040ez 2013 form Filing status for same-sex married couples. 1040ez 2013 form  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. 1040ez 2013 form See Filing Returns , later. 1040ez 2013 form Reminders Change of address. 1040ez 2013 form  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. 1040ez 2013 form Mail it to the Internal Revenue Service Center for your old address. 1040ez 2013 form (Addresses for the Service Centers are on the back of the form. 1040ez 2013 form ) Use Form 8822-B, Change of Address or Responsible Party—Business, if you are changing a business address. 1040ez 2013 form Third party designee. 1040ez 2013 form  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. 1040ez 2013 form 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. 1040ez 2013 form It also allows your designee to perform certain actions. 1040ez 2013 form See your income tax instructions for details. 1040ez 2013 form Future developments. 1040ez 2013 form  For the latest information about developments related to Publication 3, such as legislation enacted after it was published, go to www. 1040ez 2013 form irs. 1040ez 2013 form gov/pub3. 1040ez 2013 form Photographs of missing children. 1040ez 2013 form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez 2013 form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez 2013 form 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. 1040ez 2013 form Introduction This publication covers the special tax situations of active members of the U. 1040ez 2013 form S. 1040ez 2013 form Armed Forces. 1040ez 2013 form It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers. 1040ez 2013 form For information on military pensions or veterans' benefits, see Publication 525, Taxable and Nontaxable Income. 1040ez 2013 form If you need the basic tax rules or information on another subject not covered here, you can check our other free publications. 1040ez 2013 form See Publication 910, IRS Guide to Free Tax Services, for a list and descriptions of the different tax publications. 1040ez 2013 form For federal tax purposes, the U. 1040ez 2013 form S. 1040ez 2013 form 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. 1040ez 2013 form The U. 1040ez 2013 form S. 1040ez 2013 form Armed Forces also includes the Coast Guard. 1040ez 2013 form It does not include the U. 1040ez 2013 form S. 1040ez 2013 form Merchant Marine or the American Red Cross. 1040ez 2013 form Members serving in an area designated or treated as a combat zone are granted special tax benefits. 1040ez 2013 form In the event an area ceases to be a combat zone, the IRS will do its best to notify you. 1040ez 2013 form Many of the relief provisions will end at that time. 1040ez 2013 form Comments and suggestions. 1040ez 2013 form   We welcome your comments about this publication and your suggestions for future editions. 1040ez 2013 form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez 2013 form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez 2013 form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez 2013 form   You can send your comments from www. 1040ez 2013 form irs. 1040ez 2013 form gov/formspubs. 1040ez 2013 form Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040ez 2013 form ”   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. 1040ez 2013 form Ordering forms and publications. 1040ez 2013 form   Visit www. 1040ez 2013 form irs. 1040ez 2013 form 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. 1040ez 2013 form Internal Revenue Service 1201 N. 1040ez 2013 form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez 2013 form   If you have a tax question, check the information available on IRS. 1040ez 2013 form gov or call 1-800-829-1040. 1040ez 2013 form We cannot answer tax questions sent to either of the above addresses. 1040ez 2013 form Useful Items - You may want to see: Publication 54 Tax Guide for U. 1040ez 2013 form S. 1040ez 2013 form 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. 1040ez 2013 form S. 1040ez 2013 form Government Civilian Employees Stationed Abroad 519 U. 1040ez 2013 form S. 1040ez 2013 form 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. 1040ez 2013 form S. 1040ez 2013 form 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. 1040ez 2013 form S. 1040ez 2013 form 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. 1040ez 2013 form Prev  Up  Next   Home   More Online Publications
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The 1040ez 2013 Form

1040ez 2013 form 34. 1040ez 2013 form   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. 1040ez 2013 form The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. 1040ez 2013 form This chapter explains the following. 1040ez 2013 form Who is a qualifying child. 1040ez 2013 form The amount of the credit. 1040ez 2013 form How to claim the credit. 1040ez 2013 form The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. 1040ez 2013 form If you have no tax. 1040ez 2013 form   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. 1040ez 2013 form If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. 1040ez 2013 form However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). 1040ez 2013 form Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. 1040ez 2013 form S. 1040ez 2013 form citizen, a U. 1040ez 2013 form S. 1040ez 2013 form national, or a resident of the United States. 1040ez 2013 form If the child was adopted, see Adopted child , later. 1040ez 2013 form For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. 1040ez 2013 form Example 1. 1040ez 2013 form Your son turned 17 on December 30, 2013. 1040ez 2013 form He is a citizen of the United States and you claimed him as a dependent on your return. 1040ez 2013 form He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. 1040ez 2013 form Example 2. 1040ez 2013 form Your daughter turned 8 years old in 2013. 1040ez 2013 form She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. 1040ez 2013 form She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. 1040ez 2013 form Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 1040ez 2013 form   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). 1040ez 2013 form   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. 1040ez 2013 form To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. 1040ez 2013 form For more information about the substantial presence test, see Publication 519, U. 1040ez 2013 form S. 1040ez 2013 form Tax Guide for Aliens. 1040ez 2013 form Adopted child. 1040ez 2013 form   An adopted child is always treated as your own child. 1040ez 2013 form An adopted child includes a child lawfully placed with you for legal adoption. 1040ez 2013 form   If you are a U. 1040ez 2013 form S. 1040ez 2013 form citizen or U. 1040ez 2013 form S. 1040ez 2013 form national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. 1040ez 2013 form Exceptions to time lived with you. 1040ez 2013 form   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. 1040ez 2013 form Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. 1040ez 2013 form   There are also exceptions for kidnapped children and children of divorced or separated parents. 1040ez 2013 form For details, see Residency Test in chapter 3. 1040ez 2013 form Qualifying child of more than one person. 1040ez 2013 form   A special rule applies if your qualifying child is the qualifying child of more than one person. 1040ez 2013 form For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. 1040ez 2013 form Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. 1040ez 2013 form Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. 1040ez 2013 form The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. 1040ez 2013 form If this amount is zero, you cannot take this credit because there is no tax to reduce. 1040ez 2013 form But you may be able to take the additional child tax credit. 1040ez 2013 form See Additional Child Tax Credit , later. 1040ez 2013 form Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 1040ez 2013 form Married filing jointly - $110,000. 1040ez 2013 form Single, head of household, or qualifying widow(er) - $75,000. 1040ez 2013 form Married filing separately - $55,000. 1040ez 2013 form Modified AGI. 1040ez 2013 form   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. 1040ez 2013 form Any amount excluded from income because of the exclusion of income from  Puerto Rico. 1040ez 2013 form On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. 1040ez 2013 form ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. 1040ez 2013 form Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 1040ez 2013 form Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 1040ez 2013 form Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 1040ez 2013 form   If you do not have any of the above, your modified AGI is the same as your AGI. 1040ez 2013 form AGI. 1040ez 2013 form   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. 1040ez 2013 form Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. 1040ez 2013 form You cannot claim the child tax credit on Form 1040EZ. 1040ez 2013 form You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. 1040ez 2013 form If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. 1040ez 2013 form To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. 1040ez 2013 form If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. 1040ez 2013 form If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. 1040ez 2013 form Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 1040ez 2013 form The additional child tax credit may give you a refund even if you do not owe any tax. 1040ez 2013 form How to claim the additional child tax credit. 1040ez 2013 form   To claim the additional child tax credit, follow the steps below. 1040ez 2013 form Make sure you figured the amount, if any, of your child tax credit. 1040ez 2013 form See Claiming the Credit , earlier. 1040ez 2013 form If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. 1040ez 2013 form If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. 1040ez 2013 form Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. 1040ez 2013 form Part I is distinct and separate from Parts II–IV. 1040ez 2013 form If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. 1040ez 2013 form Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). 1040ez 2013 form When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). 1040ez 2013 form If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. 1040ez 2013 form Parts II–IV Parts II–IV help you figure your additional child tax credit. 1040ez 2013 form Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. 1040ez 2013 form See How to claim the additional child tax credit , earlier. 1040ez 2013 form Prev  Up  Next   Home   More Online Publications