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2013 Federal Tax Form 1040x

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2013 Federal Tax Form 1040x

2013 federal tax form 1040x Part Six -   Cómo Calcular los Impuestos y Créditos Los ocho capítulos de esta sección explican cómo calcular sus impuestos y cómo calcular los impuestos de determinados hijos con ingresos no derivados del trabajo de $2,000 o más. 2013 federal tax form 1040x Explican también créditos tributarios que, a diferencia de las deducciones, se restan directamente de los impuestos y los disminuyen, dólar por dólar. 2013 federal tax form 1040x El capítulo 36 trata sobre el crédito por ingreso del trabajo y el capítulo 37 abarca una amplia gama de otros créditos, como por ejemplo, el crédito por adopción. 2013 federal tax form 1040x Table of Contents 30. 2013 federal tax form 1040x   Cómo Calcular los ImpuestosIntroduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración 31. 2013 federal tax form 1040x   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. 2013 federal tax form 1040x Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. 2013 federal tax form 1040x Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. 2013 federal tax form 1040x Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) 32. 2013 federal tax form 1040x   Crédito por Gastos del Cuidado de Menores y DependientesRecordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. 2013 federal tax form 1040x Impuestos sobre la Nómina para Empleadores de Empleados Domésticos 33. 2013 federal tax form 1040x   Crédito para Ancianos o Personas IncapacitadasIntroduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo 34. 2013 federal tax form 1040x   Crédito Tributario por HijosIntroduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV 35. 2013 federal tax form 1040x   Créditos Tributarios por EstudiosIntroduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados 36. 2013 federal tax form 1040x   Crédito por Ingreso del Trabajo (EIC) Qué Hay de Nuevo Recordatorios Introduction Useful Items - You may want to see: ¿Reúne los Requisitos para el Crédito?Si se Hizo una Solicitud Indebida del Crédito en un Año Anterior Parte A. 2013 federal tax form 1040x Requisitos para TodosRequisito 1. 2013 federal tax form 1040x Tiene que Tener Ingresos Brutos Ajustados Inferiores a: Requisito 2. 2013 federal tax form 1040x Tiene que tener un número de Seguro Social válido Requisito 3. 2013 federal tax form 1040x Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Requisito 4. 2013 federal tax form 1040x Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Requisito 5. 2013 federal tax form 1040x No Puede Presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6. 2013 federal tax form 1040x Tiene que Tener Ingresos de Inversiones de $3,300 o Menos Requisito 7. 2013 federal tax form 1040x Tiene que Haber Recibido Ingresos del Trabajo Parte B. 2013 federal tax form 1040x Requisitos si Tiene un Hijo CalificadoRequisito 8. 2013 federal tax form 1040x Su Hijo Tiene que Cumplir los Requisitos de Parentesco, Edad, Residencia y de la Declaración Conjunta Requisito 9. 2013 federal tax form 1040x Para Reclamar el Crédito por Ingreso del Trabajo, Sólo una Persona Puede Basarse en el Hijo Calificado de Usted Requisito 10. 2013 federal tax form 1040x Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Parte C. 2013 federal tax form 1040x Requisitos si no Tiene un Hijo CalificadoRequisito 11. 2013 federal tax form 1040x Tiene que Tener por lo Menos 25 Años pero Menos de 65 Años Requisito 12. 2013 federal tax form 1040x No Puede Ser el Dependiente de Otra Persona Requisito 13. 2013 federal tax form 1040x Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Requisito 14. 2013 federal tax form 1040x Tiene que Haber Vivido en los Estados Unidos durante más de la Mitad del Año Parte D. 2013 federal tax form 1040x Cómo Calcular y Reclamar el Crédito por Ingreso del TrabajoRequisito 15. 2013 federal tax form 1040x Su Ingreso del Trabajo Tiene que Ser Menos de: El IRS Puede Calcularle el Crédito por Ingreso del Trabajo Cómo Calcular Usted Mismo el Crédito por Ingreso del Trabajo EjemplosEjemplo 1. 2013 federal tax form 1040x Juan y Julia Martínez (Formulario 1040A) Ejemplo 2. 2013 federal tax form 1040x Carla Robles (Formulario 1040EZ) 37. 2013 federal tax form 1040x   Otros CréditosQué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Prev  Up  Next   Home   More Online Publications
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The 2013 Federal Tax Form 1040x

2013 federal tax form 1040x Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. 2013 federal tax form 1040x It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). 2013 federal tax form 1040x The maximum amount you can claim for the credit is $1,000 for each qualifying child. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x S. 2013 federal tax form 1040x citizen, a U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x national, or a U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x resident alien. 2013 federal tax form 1040x For more information, see Publication 519, U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x Tax Guide for Aliens. 2013 federal tax form 1040x If the child was adopted, see Adopted child , later. 2013 federal tax form 1040x For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). 2013 federal tax form 1040x Example. 2013 federal tax form 1040x Your 10-year-old nephew lives in Mexico and qualifies as your dependent. 2013 federal tax form 1040x Because he is not a U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x citizen, U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x national, or U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x resident alien, he is not a qualifying child for the child tax credit. 2013 federal tax form 1040x Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). 2013 federal tax form 1040x   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). 2013 federal tax form 1040x   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. 2013 federal tax form 1040x To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. 2013 federal tax form 1040x For more information about the substantial presence test, see Publication 519, U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x Tax Guide for Aliens. 2013 federal tax form 1040x Adopted child. 2013 federal tax form 1040x   An adopted child is always treated as your own child. 2013 federal tax form 1040x An adopted child includes a child lawfully placed with you for legal adoption. 2013 federal tax form 1040x   If you are a U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x citizen or U. 2013 federal tax form 1040x S. 2013 federal tax form 1040x 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. 2013 federal tax form 1040x Exceptions to time lived with you. 2013 federal tax form 1040x    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. 2013 federal tax form 1040x Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. 2013 federal tax form 1040x   There are also exceptions for kidnapped children and children of divorced or separated parents. 2013 federal tax form 1040x For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 2013 federal tax form 1040x Qualifying child of more than one person. 2013 federal tax form 1040x   A special rule applies if your qualifying child is the qualifying child of more than one person. 2013 federal tax form 1040x For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 2013 federal tax form 1040x Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. 2013 federal tax form 1040x The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. 2013 federal tax form 1040x If this amount is zero, you cannot take this credit because there is no tax to reduce. 2013 federal tax form 1040x But you may be able to take the additional child tax credit. 2013 federal tax form 1040x See Additional Child Tax Credit, later. 2013 federal tax form 1040x Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 2013 federal tax form 1040x Married filing jointly – $110,000. 2013 federal tax form 1040x Single, head of household, or qualifying widow(er) – $75,000. 2013 federal tax form 1040x Married filing separately – $55,000. 2013 federal tax form 1040x Modified AGI. 2013 federal tax form 1040x   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. 2013 federal tax form 1040x Any amount excluded from income because of the exclusion of income from Puerto Rico. 2013 federal tax form 1040x On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. 2013 federal tax form 1040x ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. 2013 federal tax form 1040x Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 2013 federal tax form 1040x Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 2013 federal tax form 1040x Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 2013 federal tax form 1040x   If you do not have any of the above, your modified AGI is the same as your AGI. 2013 federal tax form 1040x AGI. 2013 federal tax form 1040x   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. 2013 federal tax form 1040x Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. 2013 federal tax form 1040x You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. 2013 federal tax form 1040x You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. 2013 federal tax form 1040x Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. 2013 federal tax form 1040x Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. 2013 federal tax form 1040x Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. 2013 federal tax form 1040x For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. 2013 federal tax form 1040x Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 2013 federal tax form 1040x The additional child tax credit may give you a refund even if you do not owe any tax. 2013 federal tax form 1040x How to claim the additional child tax credit. 2013 federal tax form 1040x   To claim the additional child tax credit, follow the steps below. 2013 federal tax form 1040x Make sure you figured the amount, if any, of your child tax credit. 2013 federal tax form 1040x If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. 2013 federal tax form 1040x If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. 2013 federal tax form 1040x Child Tax Credit Worksheet This image is too large to be displayed in the current screen. 2013 federal tax form 1040x Please click the link to view the image. 2013 federal tax form 1040x Child tax worksheet - page 1. 2013 federal tax form 1040x Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. 2013 federal tax form 1040x Please click the link to view the image. 2013 federal tax form 1040x Child tax worksheet - page 2. 2013 federal tax form 1040x Line 11 Worksheet This image is too large to be displayed in the current screen. 2013 federal tax form 1040x Please click the link to view the image. 2013 federal tax form 1040x Line 11 worksheet - page 1. 2013 federal tax form 1040x Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. 2013 federal tax form 1040x Please click the link to view the image. 2013 federal tax form 1040x Line 11 worksheet - page 2. 2013 federal tax form 1040x 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. 2013 federal tax form 1040x  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 2013 federal tax form 1040x  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. 2013 federal tax form 1040x     1. 2013 federal tax form 1040x a. 2013 federal tax form 1040x Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. 2013 federal tax form 1040x     b. 2013 federal tax form 1040x Enter the amount of any nontaxable combat pay received. 2013 federal tax form 1040x Also enter this amount on Schedule 8812, line 4b. 2013 federal tax form 1040x This amount should be shown in Form(s) W-2, box 12, with code Q. 2013 federal tax form 1040x 1b. 2013 federal tax form 1040x       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. 2013 federal tax form 1040x Otherwise, skip lines 2a through 2e and go to line 3. 2013 federal tax form 1040x     2. 2013 federal tax form 1040x a. 2013 federal tax form 1040x Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. 2013 federal tax form 1040x     b. 2013 federal tax form 1040x Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 2013 federal tax form 1040x * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 2013 federal tax form 1040x Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. 2013 federal tax form 1040x Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. 2013 federal tax form 1040x     c. 2013 federal tax form 1040x Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. 2013 federal tax form 1040x * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 2013 federal tax form 1040x Do not include on this line any amounts exempt from self-employment tax 2c. 2013 federal tax form 1040x         d. 2013 federal tax form 1040x If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. 2013 federal tax form 1040x Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. 2013 federal tax form 1040x         e. 2013 federal tax form 1040x If line 2c is a profit, enter the smaller of line 2c or line 2d. 2013 federal tax form 1040x If line 2c is a (loss), enter the (loss) from line 2c. 2013 federal tax form 1040x 2e. 2013 federal tax form 1040x   3. 2013 federal tax form 1040x Combine lines 1a, 1b, 2a, 2b, and 2e. 2013 federal tax form 1040x If zero or less, stop. 2013 federal tax form 1040x Do not complete the rest of this worksheet. 2013 federal tax form 1040x Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. 2013 federal tax form 1040x   4. 2013 federal tax form 1040x Enter any amount included on line 1a that is:               a. 2013 federal tax form 1040x A scholarship or fellowship grant not reported on Form W-2 4a. 2013 federal tax form 1040x         b. 2013 federal tax form 1040x For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. 2013 federal tax form 1040x         c. 2013 federal tax form 1040x A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). 2013 federal tax form 1040x This amount may be shown in box 11 of your Form W-2. 2013 federal tax form 1040x If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. 2013 federal tax form 1040x 4c. 2013 federal tax form 1040x       5. 2013 federal tax form 1040x a. 2013 federal tax form 1040x Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. 2013 federal tax form 1040x Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. 2013 federal tax form 1040x             b. 2013 federal tax form 1040x Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. 2013 federal tax form 1040x 5b. 2013 federal tax form 1040x             c. 2013 federal tax form 1040x Subtract line 5b from line 5a 5c. 2013 federal tax form 1040x       6. 2013 federal tax form 1040x Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. 2013 federal tax form 1040x       7. 2013 federal tax form 1040x Add lines 4a through 4c, 5c, and 6 7. 2013 federal tax form 1040x   8. 2013 federal tax form 1040x Subtract line 7 from line 3 8. 2013 federal tax form 1040x       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. 2013 federal tax form 1040x If you were sent here from Schedule 8812, enter this amount on line 4a of that form. 2013 federal tax form 1040x     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. 2013 federal tax form 1040x Put your name and social security number on Schedule SE and attach it to your return. 2013 federal tax form 1040x                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. 2013 federal tax form 1040x  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 2013 federal tax form 1040x               1. 2013 federal tax form 1040x a. 2013 federal tax form 1040x Enter the amount from Form 1040A, line 7 1a. 2013 federal tax form 1040x         b. 2013 federal tax form 1040x Enter the amount of any nontaxable combat pay received. 2013 federal tax form 1040x Also enter this amount on Schedule 8812, line 4b. 2013 federal tax form 1040x This amount should be shown in Form(s) W-2, box 12, with code Q. 2013 federal tax form 1040x 1b. 2013 federal tax form 1040x         c. 2013 federal tax form 1040x Add lines 1a and 1b. 2013 federal tax form 1040x     1c. 2013 federal tax form 1040x   2. 2013 federal tax form 1040x Enter any amount included on line 1a that is:           a. 2013 federal tax form 1040x A scholarship or fellowship grant not reported on Form W-2 2a. 2013 federal tax form 1040x         b. 2013 federal tax form 1040x For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. 2013 federal tax form 1040x         c. 2013 federal tax form 1040x A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). 2013 federal tax form 1040x This amount may be shown in box 11 of your Form W-2. 2013 federal tax form 1040x If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. 2013 federal tax form 1040x       3. 2013 federal tax form 1040x Add lines 2a through 2c 3. 2013 federal tax form 1040x   4. 2013 federal tax form 1040x Subtract line 3 from line 1c. 2013 federal tax form 1040x Enter the result here and on line 2 of the Line 11 Worksheet 4. 2013 federal tax form 1040x                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. 2013 federal tax form 1040x Social security tax, Medicare tax, and Additional Medicare Tax on wages. 2013 federal tax form 1040x 1. 2013 federal tax form 1040x Enter the social security tax withheld (Form(s) W-2, box 4) 1. 2013 federal tax form 1040x   2. 2013 federal tax form 1040x Enter the Medicare tax withheld (Form(s) W-2, box 6). 2013 federal tax form 1040x Box 6 includes any Additional Medicare Tax 2. 2013 federal tax form 1040x   3. 2013 federal tax form 1040x Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. 2013 federal tax form 1040x   4. 2013 federal tax form 1040x Add lines 1, 2, and 3 4. 2013 federal tax form 1040x   5. 2013 federal tax form 1040x Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. 2013 federal tax form 1040x   6. 2013 federal tax form 1040x Subtract line 5 from line 4 6. 2013 federal tax form 1040x   Additional Medicare Tax on Self-Employment Income. 2013 federal tax form 1040x 7. 2013 federal tax form 1040x Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. 2013 federal tax form 1040x   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). 2013 federal tax form 1040x Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. 2013 federal tax form 1040x Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. 2013 federal tax form 1040x 8. 2013 federal tax form 1040x Enter the Tier 1 tax (Form(s) W-2, box 14) 8. 2013 federal tax form 1040x   9. 2013 federal tax form 1040x Enter the Medicare tax (Form(s) W-2, box 14) 9. 2013 federal tax form 1040x   10. 2013 federal tax form 1040x Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). 2013 federal tax form 1040x Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. 2013 federal tax form 1040x   11. 2013 federal tax form 1040x Add lines 8, 9, and 10 11. 2013 federal tax form 1040x   12. 2013 federal tax form 1040x Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. 2013 federal tax form 1040x   13. 2013 federal tax form 1040x Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. 2013 federal tax form 1040x   14. 2013 federal tax form 1040x Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). 2013 federal tax form 1040x Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. 2013 federal tax form 1040x   15. 2013 federal tax form 1040x Add lines 12, 13, and 14 15. 2013 federal tax form 1040x   Line 6 amount 16. 2013 federal tax form 1040x Add lines 6, 7, 11, and 15. 2013 federal tax form 1040x Enter here and on line 6 of the Line 11 Worksheet. 2013 federal tax form 1040x 16. 2013 federal tax form 1040x   Paperwork Reduction Act Notice. 2013 federal tax form 1040x   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. 2013 federal tax form 1040x You are required to give us the information if requested. 2013 federal tax form 1040x We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. 2013 federal tax form 1040x   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. 2013 federal tax form 1040x Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. 2013 federal tax form 1040x Generally, tax returns and return information are confidential, as required by section 6103. 2013 federal tax form 1040x   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. 2013 federal tax form 1040x For the estimated averages, see the instructions for your income tax return. 2013 federal tax form 1040x   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. 2013 federal tax form 1040x See Comments and suggestions , earlier. 2013 federal tax form 1040x How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2013 federal tax form 1040x Free help with your tax return. 2013 federal tax form 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. 2013 federal tax form 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2013 federal tax form 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2013 federal tax form 1040x Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2013 federal tax form 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2013 federal tax form 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2013 federal tax form 1040x gov, download the IRS2Go app, or call 1-800-906-9887. 2013 federal tax form 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2013 federal tax form 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2013 federal tax form 1040x aarp. 2013 federal tax form 1040x org/money/taxaide or call 1-888-227-7669. 2013 federal tax form 1040x For more information on these programs, go to IRS. 2013 federal tax form 1040x gov and enter “VITA” in the search box. 2013 federal tax form 1040x Internet. 2013 federal tax form 1040x    IRS. 2013 federal tax form 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2013 federal tax form 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. 2013 federal tax form 1040x Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2013 federal tax form 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2013 federal tax form 1040x gov or download the IRS2Go app and select the Refund Status option. 2013 federal tax form 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. 2013 federal tax form 1040x Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2013 federal tax form 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2013 federal tax form 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2013 federal tax form 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. 2013 federal tax form 1040x No need to wait on the phone or stand in line. 2013 federal tax form 1040x The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2013 federal tax form 1040x When you reach the response screen, you can print the entire interview and the final response for your records. 2013 federal tax form 1040x New subject areas are added on a regular basis. 2013 federal tax form 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2013 federal tax form 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2013 federal tax form 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2013 federal tax form 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2013 federal tax form 1040x When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2013 federal tax form 1040x Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2013 federal tax form 1040x You can also ask the IRS to mail a return or an account transcript to you. 2013 federal tax form 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2013 federal tax form 1040x gov or by calling 1-800-908-9946. 2013 federal tax form 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. 2013 federal tax form 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2013 federal tax form 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2013 federal tax form 1040x If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2013 federal tax form 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. 2013 federal tax form 1040x gov and enter Where's My Amended Return? in the search box. 2013 federal tax form 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2013 federal tax form 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. 2013 federal tax form 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. 2013 federal tax form 1040x gov. 2013 federal tax form 1040x Select the Payment tab on the front page of IRS. 2013 federal tax form 1040x gov for more information. 2013 federal tax form 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2013 federal tax form 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2013 federal tax form 1040x gov. 2013 federal tax form 1040x Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2013 federal tax form 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2013 federal tax form 1040x gov. 2013 federal tax form 1040x Request an Electronic Filing PIN by going to IRS. 2013 federal tax form 1040x gov and entering Electronic Filing PIN in the search box. 2013 federal tax form 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. 2013 federal tax form 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2013 federal tax form 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2013 federal tax form 1040x An employee can answer questions about your tax account or help you set up a payment plan. 2013 federal tax form 1040x Before you visit, check the Office Locator on IRS. 2013 federal tax form 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2013 federal tax form 1040x If you have a special need, such as a disability, you can request an appointment. 2013 federal tax form 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2013 federal tax form 1040x Apply for an Employer Identification Number (EIN). 2013 federal tax form 1040x Go to IRS. 2013 federal tax form 1040x gov and enter Apply for an EIN in the search box. 2013 federal tax form 1040x Read the Internal Revenue Code, regulations, or other official guidance. 2013 federal tax form 1040x Read Internal Revenue Bulletins. 2013 federal tax form 1040x Sign up to receive local and national tax news and more by email. 2013 federal tax form 1040x Just click on “subscriptions” above the search box on IRS. 2013 federal tax form 1040x gov and choose from a variety of options. 2013 federal tax form 1040x    Phone. 2013 federal tax form 1040x You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2013 federal tax form 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. 2013 federal tax form 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2013 federal tax form 1040x gov, or download the IRS2Go app. 2013 federal tax form 1040x Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2013 federal tax form 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2013 federal tax form 1040x Most VITA and TCE sites offer free electronic filing. 2013 federal tax form 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2013 federal tax form 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2013 federal tax form 1040x Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2013 federal tax form 1040x If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2013 federal tax form 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. 2013 federal tax form 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2013 federal tax form 1040x Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2013 federal tax form 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2013 federal tax form 1040x Note, the above information is for our automated hotline. 2013 federal tax form 1040x Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2013 federal tax form 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2013 federal tax form 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2013 federal tax form 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. 2013 federal tax form 1040x Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2013 federal tax form 1040x You should receive your order within 10 business days. 2013 federal tax form 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2013 federal tax form 1040x If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2013 federal tax form 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2013 federal tax form 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2013 federal tax form 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2013 federal tax form 1040x    Walk-in. 2013 federal tax form 1040x You can find a selection of forms, publications and services — in-person. 2013 federal tax form 1040x Products. 2013 federal tax form 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2013 federal tax form 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2013 federal tax form 1040x Services. 2013 federal tax form 1040x You can walk in to your local TAC for face-to-face tax help. 2013 federal tax form 1040x An employee can answer questions about your tax account or help you set up a payment plan. 2013 federal tax form 1040x Before visiting, use the Office Locator tool on IRS. 2013 federal tax form 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2013 federal tax form 1040x    Mail. 2013 federal tax form 1040x You can send your order for forms, instructions, and publications to the address below. 2013 federal tax form 1040x You should receive a response within 10 business days after your request is received. 2013 federal tax form 1040x Internal Revenue Service 1201 N. 2013 federal tax form 1040x Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2013 federal tax form 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2013 federal tax form 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2013 federal tax form 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2013 federal tax form 1040x We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2013 federal tax form 1040x You face (or your business is facing) an immediate threat of adverse action. 2013 federal tax form 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2013 federal tax form 1040x   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2013 federal tax form 1040x Here's why we can help: TAS is an independent organization within the IRS. 2013 federal tax form 1040x Our advocates know how to work with the IRS. 2013 federal tax form 1040x Our services are free and tailored to meet your needs. 2013 federal tax form 1040x We have offices in every state, the District of Columbia, and Puerto Rico. 2013 federal tax form 1040x   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2013 federal tax form 1040x   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2013 federal tax form 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2013 federal tax form 1040x Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2013 federal tax form 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2013 federal tax form 1040x Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2013 federal tax form 1040x Prev  Up  Next   Home   More Online Publications