Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Efile Tax Returns

How To File For 2011 Taxes2012 1040a Tax FormIrs Free Tax Filing 2012H&r Tax SoftwareH & R Block MilitaryBerkheimer Online Tax Filing1040 Tax Form 2012Irs Form Ez 10401040 Ez 2011Late TaxFree 1040ez Tax FilingHow Do You File 2011 Taxes In 20131040ez FormState Tax Booklet1040ez 20132012 Turbotax FreeForm 1040ez 2014Free Turbo Tax Filing 2012Free H&r BlockEfile 1040nr Ez 540nr ShortFree Online Tax Filing Federal And StateTaxact 2012 Login InFile Taxes Free Online1040ez 2011I Need To Print A Free 1040x FormIrs File ExtensionIncome Tax Deadline2010 Income Tax Forms2012 Tax Filing2012 Irs 1040ez FormTax Amendment Form 2012State Income TaxesH&r Block Tax ReturnsH & R Block Free TaxH & R Block OnlineAmend My TaxesIrs FormsFree State Tax Prep Online1040 Tax Form 2011Tax Act 2011 Free

Efile Tax Returns

Efile tax returns IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. Efile tax returns   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. Efile tax returns 25% of an eligible employee's compensation. Efile tax returns $40,000 (subject to cost-of-living adjustments after 2002). Efile tax returns Deduction limit. Efile tax returns   For years beginning after 2001, the following changes apply to the SEP deduction limit. Efile tax returns Elective deferrals (SARSEPs). Efile tax returns   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. Efile tax returns Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. Efile tax returns Definition of compensation. Efile tax returns    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. Efile tax returns More information. Efile tax returns   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. Efile tax returns 403(b) Plans Figuring catch-up contributions. Efile tax returns   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. Efile tax returns Qualified retirement plans. Efile tax returns 403(b) plans. Efile tax returns Simplified employee pensions (SEP). Efile tax returns SIMPLE plans. Efile tax returns   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. Efile tax returns For 2002, the limit is $1,000. Efile tax returns Rollovers to and from 403(b) plans. Efile tax returns   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Efile tax returns This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Efile tax returns Years of service for church employees and ministers. Efile tax returns   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Efile tax returns Prior law required church employees and ministers to figure years of service separately for each employer. Efile tax returns   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. Efile tax returns Foreign missionaries. Efile tax returns   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. Efile tax returns More information. Efile tax returns   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Efile tax returns Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. Efile tax returns For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Efile tax returns The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). Efile tax returns More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). Efile tax returns Prev  Up  Next   Home   More Online Publications
Español

Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Kentucky Office of the Attorney General

Website: Kentucky Office of the Attorney General

Address: Kentucky Office of the Attorney General
Consumer Protection Division
1024 Capital Center Dr.
Frankfort, KY 40601

Phone Number: 502-696-5389

Toll-free: 1-888-432-9257 (Hotline)

Kentucky Office of the Attorney General - Louisville

Website: Kentucky Office of the Attorney General - Louisville

Address: Kentucky Office of the Attorney General - Louisville
Consumer Protection Division
310 Whittington Pkwy., Suite 101
Louisville, KY 40222

Phone Number: 502-429-7134

Toll-free: 1-888-432-9257 (Hotline)

Kentucky Office of the Attorney General - Prestonsburg

Website: Kentucky Office of the Attorney General - Prestonsburg

Address: Kentucky Office of the Attorney General - Prestonsburg
361 N. Lake Dr.
Prestonsburg, KY 41653

Phone Number: 606-889-1821

Toll-free: 1-888-432-9257 (Hotline)

Back to Top

Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
1025 Capitol Center Dr., Suite 200
Frankfort, KY 40601

Phone Number: 502-573-3390

Toll-free: 1-800-223-2579

Back to Top

Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Protection Division
PO Box 517
Frankfort, KY 40602-0517

Phone Number: 502-564-6034

Toll-free: 1-800-595-6053

TTY: 1-800-648-6056

Back to Top

Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
Securities Division
1025 Capitol Center Dr., Suite 200
Frankfort, KY 40601

Phone Number: 502-573-3390

Toll-free: 1-800-223-2579

Back to Top

Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Consumer Services
PO Box 615
Frankfort, KY 40602

Phone Number: 502-564-3940

Toll-free: 1-800-772-4636

TTY: 1-800-648-6056

Back to Top

The Efile Tax Returns

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