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File 2007 Federal Taxes Free

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File 2007 Federal Taxes Free

File 2007 federal taxes free 3. File 2007 federal taxes free   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. File 2007 federal taxes free Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. File 2007 federal taxes free Also take credit for the estimated tax you paid for 2013. File 2007 federal taxes free These credits are subtracted from your total tax. File 2007 federal taxes free Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. File 2007 federal taxes free If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. File 2007 federal taxes free Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. File 2007 federal taxes free Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. File 2007 federal taxes free Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. File 2007 federal taxes free Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. File 2007 federal taxes free You should receive a separate Form W-2 from each employer you worked for. File 2007 federal taxes free If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. File 2007 federal taxes free However, your employer must provide or send it to you by January 31, 2014. File 2007 federal taxes free If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. File 2007 federal taxes free If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. File 2007 federal taxes free If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. File 2007 federal taxes free The phone number for the IRS is listed in chapter 5. File 2007 federal taxes free You will be asked for the following information. File 2007 federal taxes free Your name, address, city and state, zip code, and social security number. File 2007 federal taxes free Your employer's name, address, city, state, zip code, and the employer's identification number (if known). File 2007 federal taxes free An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. File 2007 federal taxes free The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. File 2007 federal taxes free Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. File 2007 federal taxes free Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. File 2007 federal taxes free In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. File 2007 federal taxes free Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. File 2007 federal taxes free If you file a paper tax return, attach Copy B of Form W-2 to your return. File 2007 federal taxes free Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. File 2007 federal taxes free If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. File 2007 federal taxes free Report the amounts you won on line 21 of Form 1040. File 2007 federal taxes free Take credit for the tax withheld on line 62 of Form 1040. File 2007 federal taxes free If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. File 2007 federal taxes free Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. File 2007 federal taxes free However, you cannot deduct more than the gambling winnings you report on Form 1040. File 2007 federal taxes free File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. File 2007 federal taxes free The 1099 Series Most forms in the 1099 series are not filed with your return. File 2007 federal taxes free In general, these forms should be furnished to you by January 31, 2014. File 2007 federal taxes free Unless instructed to file any of these forms with your return, keep them for your records. File 2007 federal taxes free There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File 2007 federal taxes free ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. File 2007 federal taxes free If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. File 2007 federal taxes free See the instructions to these forms for details. File 2007 federal taxes free Reporting your withholding. File 2007 federal taxes free   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. File 2007 federal taxes free Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. File 2007 federal taxes free Form 1099-R. File 2007 federal taxes free   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. File 2007 federal taxes free Do not attach any other Form 1099. File 2007 federal taxes free Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. File 2007 federal taxes free Call the telephone number or write to the address given for the payer on the form. File 2007 federal taxes free The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. File 2007 federal taxes free A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. File 2007 federal taxes free In certain situations, you will receive two forms in place of the original incorrect form. File 2007 federal taxes free This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). File 2007 federal taxes free One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. File 2007 federal taxes free This form will have an “X” in the “CORRECTED” box at the top of the form. File 2007 federal taxes free The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). File 2007 federal taxes free Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. File 2007 federal taxes free S. File 2007 federal taxes free Individual Income Tax Return. File 2007 federal taxes free Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. File 2007 federal taxes free Do not include any amount withheld from your spouse's income. File 2007 federal taxes free However, different rules may apply if you live in a community property state. File 2007 federal taxes free Community property states. File 2007 federal taxes free   The following are community property states. File 2007 federal taxes free Arizona. File 2007 federal taxes free California. File 2007 federal taxes free Idaho. File 2007 federal taxes free Louisiana. File 2007 federal taxes free Nevada. File 2007 federal taxes free New Mexico. File 2007 federal taxes free Texas. File 2007 federal taxes free Washington. File 2007 federal taxes free Wisconsin. File 2007 federal taxes free Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. File 2007 federal taxes free If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. File 2007 federal taxes free If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. File 2007 federal taxes free   For more information on these rules, and some exceptions, see Publication 555, Community Property. File 2007 federal taxes free Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. File 2007 federal taxes free Fiscal year withholding. File 2007 federal taxes free    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. File 2007 federal taxes free You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. File 2007 federal taxes free You will be able to claim credit for that withholding on your return for your next fiscal year. File 2007 federal taxes free   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. File 2007 federal taxes free   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. File 2007 federal taxes free Add to that the income you received during the rest of your fiscal year. File 2007 federal taxes free Example. File 2007 federal taxes free Miles Hanson files his return for a fiscal year ending June 30, 2013. File 2007 federal taxes free In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. File 2007 federal taxes free His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. File 2007 federal taxes free See Table 3-1 . File 2007 federal taxes free On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. File 2007 federal taxes free However, he takes credit for all $3,380 that was withheld during 2012. File 2007 federal taxes free On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. File 2007 federal taxes free On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. File 2007 federal taxes free Table 3-1. File 2007 federal taxes free Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. File 2007 federal taxes free  2Calendar year (January 1 – December 31). File 2007 federal taxes free   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. File 2007 federal taxes free   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. File 2007 federal taxes free Backup withholding. File 2007 federal taxes free   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. File 2007 federal taxes free Example. File 2007 federal taxes free Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). File 2007 federal taxes free Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. File 2007 federal taxes free Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. File 2007 federal taxes free Include any overpayment from 2012 that you had credited to your 2013 estimated tax. File 2007 federal taxes free You must use Form 1040 or Form 1040A if you paid estimated tax. File 2007 federal taxes free You cannot file Form 1040EZ. File 2007 federal taxes free If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. File 2007 federal taxes free , from the fiduciary. File 2007 federal taxes free If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). File 2007 federal taxes free On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. File 2007 federal taxes free However, do not include this amount in the total on line 37. File 2007 federal taxes free Instead, enter the amount on Form 1040, line 63. File 2007 federal taxes free This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. File 2007 federal taxes free Name changed. File 2007 federal taxes free   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. File 2007 federal taxes free  The statement should cover payments you made jointly with your spouse as well as any you made separately. File 2007 federal taxes free   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. File 2007 federal taxes free This prevents delays in processing your return and issuing refunds. File 2007 federal taxes free It also safeguards your future social security benefits. File 2007 federal taxes free For more information, call the Social Security Administration at 1-800-772-1213. File 2007 federal taxes free Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. File 2007 federal taxes free If you made joint estimated tax payments, you must decide how to divide the payments between your returns. File 2007 federal taxes free One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. File 2007 federal taxes free If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. File 2007 federal taxes free Example. File 2007 federal taxes free James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. File 2007 federal taxes free They file separate 2013 Forms 1040. File 2007 federal taxes free James' tax is $4,000 and Evelyn's is $1,000. File 2007 federal taxes free If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. File 2007 federal taxes free Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). File 2007 federal taxes free The balance, $600 (20% of $3,000), is Evelyn's share. File 2007 federal taxes free Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. File 2007 federal taxes free If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. File 2007 federal taxes free See Example earlier under Separate Returns. File 2007 federal taxes free If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. File 2007 federal taxes free If you divorced and remarried in 2013, enter your present spouse's SSN in that space. File 2007 federal taxes free Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. File 2007 federal taxes free Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. File 2007 federal taxes free In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. File 2007 federal taxes free If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. File 2007 federal taxes free Two or more employers. File 2007 federal taxes free   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. File 2007 federal taxes free You may be able to claim the excess as a credit against your income tax when you file your return. File 2007 federal taxes free Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. File 2007 federal taxes free Figure the excess withholding on the appropriate worksheet. File 2007 federal taxes free    Table 3-2. File 2007 federal taxes free Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. File 2007 federal taxes free 2% $7,049. File 2007 federal taxes free 40 Tier 1 RRTA $113,700 6. File 2007 federal taxes free 2% $7,049. File 2007 federal taxes free 40 Tier 2 RRTA $84,300 4. File 2007 federal taxes free 4% $3,709. File 2007 federal taxes free 20 Joint returns. File 2007 federal taxes free   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. File 2007 federal taxes free Note. File 2007 federal taxes free All wages are subject to Medicare tax withholding. File 2007 federal taxes free Employer's error. File 2007 federal taxes free   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. File 2007 federal taxes free If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. File 2007 federal taxes free File a claim for refund using Form 843, Claim for Refund and Request for Abatement. File 2007 federal taxes free Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. File 2007 federal taxes free Note. File 2007 federal taxes free If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. File 2007 federal taxes free Where to claim credit for excess social security withholding. File 2007 federal taxes free   If you file Form 1040, enter the excess on line 69. File 2007 federal taxes free   If you file Form 1040A, include the excess in the total on line 41. File 2007 federal taxes free Write “Excess SST” and show the amount of the credit in the space to the left of the line. File 2007 federal taxes free   You cannot claim excess social security tax withholding on Form 1040EZ. File 2007 federal taxes free Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. File 2007 federal taxes free Where to claim credit for excess tier 1 RRTA withholding. File 2007 federal taxes free   If you file Form 1040, enter the excess on line 69. File 2007 federal taxes free   If you file Form 1040A, include the excess in the total on line 41. File 2007 federal taxes free Write “Excess SST” and show the amount of the credit in the space to the left of the line. File 2007 federal taxes free   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. File 2007 federal taxes free How to claim refund of excess tier 2 RRTA. File 2007 federal taxes free   To claim a refund of tier 2 tax, use Form 843. File 2007 federal taxes free Be sure to attach a copy of all of your Forms W-2. File 2007 federal taxes free   See Worksheet 3-3 and the Instructions for Form 843, for more details. File 2007 federal taxes free Worksheet 3-1. File 2007 federal taxes free Excess Social Security—Nonrailroad Employees 1. File 2007 federal taxes free Add all social security tax withheld (but not more than  $7,049. File 2007 federal taxes free 40 for each employer). File 2007 federal taxes free This tax should be shown  in box 4 of your Forms W-2. File 2007 federal taxes free Enter the total here 1. File 2007 federal taxes free   2. File 2007 federal taxes free Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. File 2007 federal taxes free   3. File 2007 federal taxes free Add lines 1 and 2. File 2007 federal taxes free If $7,049. File 2007 federal taxes free 40 or less, stop here. File 2007 federal taxes free You cannot claim the credit 3. File 2007 federal taxes free   4. File 2007 federal taxes free Social security limit 4. File 2007 federal taxes free $7,049. File 2007 federal taxes free 40 5. File 2007 federal taxes free Excess. File 2007 federal taxes free Subtract line 4 from line 3 5. File 2007 federal taxes free   Worksheet 3-2. File 2007 federal taxes free Excess Social Security and Tier 1 RRTA—Railroad Employees 1. File 2007 federal taxes free Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. File 2007 federal taxes free 40 for each employer). File 2007 federal taxes free Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. File 2007 federal taxes free Enter the total here 1. File 2007 federal taxes free   2. File 2007 federal taxes free Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. File 2007 federal taxes free   3. File 2007 federal taxes free Add lines 1 and 2. File 2007 federal taxes free If $7,049. File 2007 federal taxes free 40 or less, stop here. File 2007 federal taxes free You cannot claim the credit 3. File 2007 federal taxes free   4. File 2007 federal taxes free Social security and tier 1 RRTA tax limit 4. File 2007 federal taxes free $7,049. File 2007 federal taxes free 40 5. File 2007 federal taxes free Excess. File 2007 federal taxes free Subtract line 4 from line 3 5. File 2007 federal taxes free   Worksheet 3-3. File 2007 federal taxes free Excess Tier 2 RRTA—Railroad Employees 1. File 2007 federal taxes free Add all tier 2 RRTA tax withheld (but not more than $3,709. File 2007 federal taxes free 20 for each employer). File 2007 federal taxes free Box 14 of your Forms W-2 should show tier 2 RRTA tax. File 2007 federal taxes free Enter the total here 1. File 2007 federal taxes free   2. File 2007 federal taxes free Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. File 2007 federal taxes free   3. File 2007 federal taxes free Add lines 1 and 2. File 2007 federal taxes free If $3,709. File 2007 federal taxes free 20 or less, stop here. File 2007 federal taxes free You cannot claim the credit. File 2007 federal taxes free 3. File 2007 federal taxes free   4. File 2007 federal taxes free Tier 2 RRTA tax limit 4. File 2007 federal taxes free $3,709. File 2007 federal taxes free 20 5. File 2007 federal taxes free Excess. File 2007 federal taxes free Subtract line 4 from line 3. File 2007 federal taxes free 5. File 2007 federal taxes free   Prev  Up  Next   Home   More Online Publications
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If you suspect a law has been violated, contact your state or local consumer protection agency. This agency may take action or refer you to another state organization that has the authority where you live. A local law enforcement officer could also be able to provide advice and assistance.

Violations of federal laws should be reported to the federal agency responsible for enforcement. While federal agencies are rarely able to act on behalf of individual consumers, complaints are used to document patterns of abuse, allowing the agency to take action against a company.

You can find the appropriate federal agency to contact with your complaint by using this online directory.

People who have no intention of delivering what is sold, who misrepresent items, send counterfeit goods or otherwise try to trick you out of your money are committing fraud. If you suspect fraud, there are some additional steps to take.

  • Contact the Federal Trade Commission.
  • Scams that used the mail or interstate delivery service should also be reported to the U.S. Postal Inspection Service. It is illegal to use the mail to misrepresent or steal money.

Reporting fraud promptly improves your chances of recovering what you have lost and helps law enforcement authorities stop scams before others are victimized.

If you suspect you have a product that poses a safety hazard, report the problem to the appropriate federal agency:

The File 2007 Federal Taxes Free

File 2007 federal taxes free 37. File 2007 federal taxes free   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. File 2007 federal taxes free  The maximum adoption credit is $12,970 for 2013. File 2007 federal taxes free See Adoption Credit . File 2007 federal taxes free Plug-in electric vehicle credit. File 2007 federal taxes free  This credit has expired. File 2007 federal taxes free Credit for prior year minimum tax. File 2007 federal taxes free  The refundable portion of the credit for prior year minimum tax has expired. File 2007 federal taxes free Excess withholding of social security and railroad retirement tax. File 2007 federal taxes free  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. File 2007 federal taxes free 2% of wages up to $113,700. File 2007 federal taxes free If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. File 2007 federal taxes free See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . File 2007 federal taxes free Introduction This chapter discusses the following nonrefundable credits. File 2007 federal taxes free Adoption credit. File 2007 federal taxes free Alternative motor vehicle credit. File 2007 federal taxes free Alternative fuel vehicle refueling property credit. File 2007 federal taxes free Credit to holders of tax credit bonds. File 2007 federal taxes free Foreign tax credit. File 2007 federal taxes free Mortgage interest credit. File 2007 federal taxes free Nonrefundable credit for prior year minimum tax. File 2007 federal taxes free Plug-in electric drive motor vehicle credit. File 2007 federal taxes free Residential energy credits. File 2007 federal taxes free Retirement savings contributions credit. File 2007 federal taxes free This chapter also discusses the following refundable credits. File 2007 federal taxes free Credit for tax on undistributed capital gain. File 2007 federal taxes free Health coverage tax credit. File 2007 federal taxes free Credit for excess social security tax or railroad retirement tax withheld. File 2007 federal taxes free Several other credits are discussed in other chapters in this publication. File 2007 federal taxes free Child and dependent care credit (chapter 32). File 2007 federal taxes free Credit for the elderly or the disabled (chapter 33). File 2007 federal taxes free Child tax credit (chapter 34). File 2007 federal taxes free Education credits (chapter 35). File 2007 federal taxes free Earned income credit (chapter 36). File 2007 federal taxes free Nonrefundable credits. File 2007 federal taxes free   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. File 2007 federal taxes free These credits may reduce your tax to zero. File 2007 federal taxes free If these credits are more than your tax, the excess is not refunded to you. File 2007 federal taxes free Refundable credits. File 2007 federal taxes free   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. File 2007 federal taxes free These credits are added to the federal income tax withheld and any estimated tax payments you made. File 2007 federal taxes free If this total is more than your total tax, the excess will be refunded to you. File 2007 federal taxes free Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. File 2007 federal taxes free However, if the total of these credits is more than your tax, the excess is not refunded to you. File 2007 federal taxes free Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. File 2007 federal taxes free The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. File 2007 federal taxes free If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. File 2007 federal taxes free If your modified AGI is $234,580 or more, you cannot take the credit. File 2007 federal taxes free Qualified adoption expenses. File 2007 federal taxes free   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. File 2007 federal taxes free These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. File 2007 federal taxes free Nonqualified expenses. File 2007 federal taxes free   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. File 2007 federal taxes free Eligible child. File 2007 federal taxes free   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. File 2007 federal taxes free Child with special needs. File 2007 federal taxes free   An eligible child is a child with special needs if all three of the following apply. File 2007 federal taxes free The child was a citizen or resident of the United States (including U. File 2007 federal taxes free S. File 2007 federal taxes free possessions) at the time the adoption process began. File 2007 federal taxes free A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. File 2007 federal taxes free The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. File 2007 federal taxes free Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. File 2007 federal taxes free When to take the credit. File 2007 federal taxes free   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. File 2007 federal taxes free If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. File 2007 federal taxes free See the Instructions for Form 8839 for more specific information on when to take the credit. File 2007 federal taxes free Foreign child. File 2007 federal taxes free   If the child is not a U. File 2007 federal taxes free S. File 2007 federal taxes free citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. File 2007 federal taxes free You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. File 2007 federal taxes free How to take the credit. File 2007 federal taxes free   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. File 2007 federal taxes free Include the credit in your total for Form 1040, line 53. File 2007 federal taxes free Check box c and enter “8839” on the line next to that box. File 2007 federal taxes free More information. File 2007 federal taxes free   For more information, see the Instructions for Form 8839. File 2007 federal taxes free Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. File 2007 federal taxes free Amount of credit. File 2007 federal taxes free   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. File 2007 federal taxes free In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. File 2007 federal taxes free   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. File 2007 federal taxes free How to take the credit. File 2007 federal taxes free   To take the credit, you must complete Form 8910 and attach it to your Form 1040. File 2007 federal taxes free Include the credit in your total for Form 1040, line 53. File 2007 federal taxes free Check box c and enter “8910” on the line next to that box. File 2007 federal taxes free More information. File 2007 federal taxes free   For more information on the credit, see the Instructions for Form 8910. File 2007 federal taxes free Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. File 2007 federal taxes free Qualified alternative fuel vehicle refueling property. File 2007 federal taxes free   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. File 2007 federal taxes free To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. File 2007 federal taxes free To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. File 2007 federal taxes free   The following are alternative fuels. File 2007 federal taxes free Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. File 2007 federal taxes free Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. File 2007 federal taxes free Electricity. File 2007 federal taxes free Amount of the credit. File 2007 federal taxes free   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. File 2007 federal taxes free For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. File 2007 federal taxes free How to take the credit. File 2007 federal taxes free   To take the credit, you must complete Form 8911 and attach it to your Form 1040. File 2007 federal taxes free Include the credit in your total for Form 1040, line 53. File 2007 federal taxes free Check box c and enter “8911” on the line next to that box. File 2007 federal taxes free More information. File 2007 federal taxes free   For more information on the credit, see the Form 8911 instructions. File 2007 federal taxes free Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. File 2007 federal taxes free You may be able to take a credit if you are a holder of one of the following bonds. File 2007 federal taxes free Clean renewable energy bonds (issued before 2010). File 2007 federal taxes free New clean renewable energy bonds. File 2007 federal taxes free Qualified energy conservation bonds. File 2007 federal taxes free Qualified school construction bonds. File 2007 federal taxes free Qualified zone academy bonds. File 2007 federal taxes free Build America bonds. File 2007 federal taxes free In some instances, an issuer may elect to receive a credit for interest paid on the bond. File 2007 federal taxes free If the issuer makes this election, you cannot also claim a credit. File 2007 federal taxes free Interest income. File 2007 federal taxes free   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. File 2007 federal taxes free How to take the credit. File 2007 federal taxes free   Complete Form 8912 and attach it to your Form 1040. File 2007 federal taxes free Include the credit in your total for Form 1040, line 53. File 2007 federal taxes free Check box c and enter “8912” on the line next to that box. File 2007 federal taxes free More information. File 2007 federal taxes free   For more information, see the Instructions for Form 8912. File 2007 federal taxes free Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. File 2007 federal taxes free S. File 2007 federal taxes free possession as a credit against your U. File 2007 federal taxes free S. File 2007 federal taxes free income tax. File 2007 federal taxes free Or, you can deduct them as an itemized deduction (see chapter 22). File 2007 federal taxes free You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. File 2007 federal taxes free S. File 2007 federal taxes free tax under any of the following. File 2007 federal taxes free Foreign earned income exclusion. File 2007 federal taxes free Foreign housing exclusion. File 2007 federal taxes free Income from Puerto Rico exempt from U. File 2007 federal taxes free S. File 2007 federal taxes free tax. File 2007 federal taxes free Possession exclusion. File 2007 federal taxes free Limit on the credit. File 2007 federal taxes free   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. File 2007 federal taxes free S. File 2007 federal taxes free tax liability (Form 1040, line 44), multiplied by a fraction. File 2007 federal taxes free The numerator of the fraction is your taxable income from sources outside the United States. File 2007 federal taxes free The denominator is your total taxable income from U. File 2007 federal taxes free S. File 2007 federal taxes free and foreign sources. File 2007 federal taxes free See Publication 514 for more information. File 2007 federal taxes free How to take the credit. File 2007 federal taxes free   Complete Form 1116 and attach it to your Form 1040. File 2007 federal taxes free Enter the credit on Form 1040, line 47. File 2007 federal taxes free Exception. File 2007 federal taxes free   You do not have to complete Form 1116 to take the credit if all of the following apply. File 2007 federal taxes free All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). File 2007 federal taxes free If you had dividend income from shares of stock, you held those shares for at least 16 days. File 2007 federal taxes free You are not filing Form 4563 or excluding income from sources within Puerto Rico. File 2007 federal taxes free The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). File 2007 federal taxes free All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. File 2007 federal taxes free More information. File 2007 federal taxes free   For more information on the credit and these requirements, see the Instructions for Form 1116. File 2007 federal taxes free Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. File 2007 federal taxes free If you qualify, you can take the credit each year for part of the home mortgage interest you pay. File 2007 federal taxes free Who qualifies. File 2007 federal taxes free   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. File 2007 federal taxes free Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. File 2007 federal taxes free Amount of credit. File 2007 federal taxes free   Figure your credit on Form 8396. File 2007 federal taxes free If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. File 2007 federal taxes free   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. File 2007 federal taxes free To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. File 2007 federal taxes free      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. File 2007 federal taxes free   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. File 2007 federal taxes free If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. File 2007 federal taxes free See Publication 530 for more information. File 2007 federal taxes free Carryforward. File 2007 federal taxes free   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. File 2007 federal taxes free If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. File 2007 federal taxes free   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). File 2007 federal taxes free How to take the credit. File 2007 federal taxes free    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. File 2007 federal taxes free Be sure to include any credit carryforward from 2010, 2011, and 2012. File 2007 federal taxes free   Include the credit in your total for Form 1040, line 53. File 2007 federal taxes free Check box c and enter “8396” on the line next to that box. File 2007 federal taxes free Reduced home mortgage interest deduction. File 2007 federal taxes free   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. File 2007 federal taxes free You must do this even if part of that amount is to be carried forward to 2014. File 2007 federal taxes free For more information about the home mortgage interest deduction, see chapter 23. File 2007 federal taxes free Recapture of federal mortgage subsidy. File 2007 federal taxes free   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. File 2007 federal taxes free The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. File 2007 federal taxes free See the Instructions for Form 8828 and chapter 15 for more information. File 2007 federal taxes free More information. File 2007 federal taxes free   For more information on the credit, see the Form 8396 instructions. File 2007 federal taxes free Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. File 2007 federal taxes free If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. File 2007 federal taxes free This is called the alternative minimum tax. File 2007 federal taxes free The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. File 2007 federal taxes free If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. File 2007 federal taxes free You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. File 2007 federal taxes free How to take the credit. File 2007 federal taxes free    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. File 2007 federal taxes free Include the credit in your total for Form 1040, line 53, and check box b. File 2007 federal taxes free You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. File 2007 federal taxes free More information. File 2007 federal taxes free   For more information on the credit, see the Instructions for Form 8801. File 2007 federal taxes free Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. File 2007 federal taxes free Qualified plug-in electric drive motor vehicle. File 2007 federal taxes free   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. File 2007 federal taxes free Qualified two- or three-wheeled plug-in electric vehicle. File 2007 federal taxes free   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. File 2007 federal taxes free 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. File 2007 federal taxes free Certification and other requirements. File 2007 federal taxes free   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. File 2007 federal taxes free However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. File 2007 federal taxes free   The following requirements must also be met to qualify for the credit. File 2007 federal taxes free You are the owner of the vehicle. File 2007 federal taxes free If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. File 2007 federal taxes free You placed the vehicle in service during 2013. File 2007 federal taxes free The vehicle is manufactured primarily for use on public streets, roads, and highways. File 2007 federal taxes free The original use of the vehicle began with you. File 2007 federal taxes free You acquired the vehicle for your use or to lease to others, and not for resale. File 2007 federal taxes free In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. File 2007 federal taxes free You use the vehicle primarily in the United States. File 2007 federal taxes free How to take the credit. File 2007 federal taxes free   To take the credit, you must complete Form 8936 and attach it to your Form 1040. File 2007 federal taxes free Include the credit in your total for Form 1040, line 53. File 2007 federal taxes free Check box c and enter “8936” on the line next to that box. File 2007 federal taxes free More information. File 2007 federal taxes free   For more information on the credit, see the Form 8936 instructions. File 2007 federal taxes free Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. File 2007 federal taxes free Nonbusiness energy property credit. File 2007 federal taxes free Residential energy efficient property credit. File 2007 federal taxes free If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. File 2007 federal taxes free Nonbusiness energy property credit. File 2007 federal taxes free   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. File 2007 federal taxes free   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. File 2007 federal taxes free    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. File 2007 federal taxes free   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. File 2007 federal taxes free Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. File 2007 federal taxes free Exterior window (including skylights). File 2007 federal taxes free Exterior doors. File 2007 federal taxes free Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. File 2007 federal taxes free   Residential energy property is any of the following. File 2007 federal taxes free Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. File 2007 federal taxes free Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. File 2007 federal taxes free Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. File 2007 federal taxes free Residential energy efficient property credit. File 2007 federal taxes free   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. File 2007 federal taxes free The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. File 2007 federal taxes free Basis reduction. File 2007 federal taxes free   You must reduce the basis of your home by the amount of any credit allowed. File 2007 federal taxes free How to take the credit. File 2007 federal taxes free   Complete Form 5695 and attach it to your Form 1040. File 2007 federal taxes free Enter the credit on Form 1040, line 52. File 2007 federal taxes free More information. File 2007 federal taxes free   For more information on these credits, see the Form 5695 instructions. File 2007 federal taxes free Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. File 2007 federal taxes free However, you cannot take the credit if either of the following applies. File 2007 federal taxes free The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). File 2007 federal taxes free The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). File 2007 federal taxes free Student. File 2007 federal taxes free   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. File 2007 federal taxes free School. File 2007 federal taxes free   A school includes a technical, trade, or mechanical school. File 2007 federal taxes free It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. File 2007 federal taxes free How to take the credit. File 2007 federal taxes free   Figure the credit on Form 8880. File 2007 federal taxes free Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. File 2007 federal taxes free More information. File 2007 federal taxes free   For more information on the credit, see the Form 8880 instructions. File 2007 federal taxes free Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. File 2007 federal taxes free If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. File 2007 federal taxes free Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. File 2007 federal taxes free If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. File 2007 federal taxes free The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. File 2007 federal taxes free How to take the credit. File 2007 federal taxes free   To take the credit, attach Copy B of Form 2439 to your Form 1040. File 2007 federal taxes free Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. File 2007 federal taxes free More information. File 2007 federal taxes free   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. File 2007 federal taxes free Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. File 2007 federal taxes free You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. File 2007 federal taxes free You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. File 2007 federal taxes free S. File 2007 federal taxes free Treasury–HCTC. File 2007 federal taxes free ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. File 2007 federal taxes free You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). File 2007 federal taxes free You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. File 2007 federal taxes free S. File 2007 federal taxes free military health system (TRICARE). File 2007 federal taxes free You were not imprisoned under federal, state, or local authority. File 2007 federal taxes free Your employer did not pay 50% or more of the cost of coverage. File 2007 federal taxes free You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. File 2007 federal taxes free But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. File 2007 federal taxes free If you meet all of these conditions, you may be able to take a credit of up to 72. File 2007 federal taxes free 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. File 2007 federal taxes free You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. File 2007 federal taxes free The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. File 2007 federal taxes free You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. File 2007 federal taxes free If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. File 2007 federal taxes free TAA recipient. File 2007 federal taxes free   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). File 2007 federal taxes free Example. File 2007 federal taxes free You received a trade adjustment allowance for January 2013. File 2007 federal taxes free You were an eligible TAA recipient on the first day of January and February. File 2007 federal taxes free Alternative TAA recipient. File 2007 federal taxes free   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. File 2007 federal taxes free Example. File 2007 federal taxes free You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. File 2007 federal taxes free The program was established by the Department of Labor. File 2007 federal taxes free You were an eligible alternative TAA recipient on the first day of October and November. File 2007 federal taxes free RTAA recipient. File 2007 federal taxes free   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. File 2007 federal taxes free PBGC pension recipient. File 2007 federal taxes free   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. File 2007 federal taxes free You were age 55 or older on the first day of the month. File 2007 federal taxes free You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). File 2007 federal taxes free If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. File 2007 federal taxes free How to take the credit. File 2007 federal taxes free   To take the credit, complete Form 8885 and attach it to your Form 1040. File 2007 federal taxes free Include your credit in the total for Form 1040, line 71, and check box c. File 2007 federal taxes free   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. File 2007 federal taxes free For details, see Publication 502 or Form 8885. File 2007 federal taxes free More information. File 2007 federal taxes free   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. File 2007 federal taxes free Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. File 2007 federal taxes free If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. File 2007 federal taxes free If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. File 2007 federal taxes free If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. File 2007 federal taxes free 2% rate. File 2007 federal taxes free You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. File 2007 federal taxes free For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. File 2007 federal taxes free 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. File 2007 federal taxes free 45%) or the Additional Medicare Tax rate (. File 2007 federal taxes free 9%). File 2007 federal taxes free The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. File 2007 federal taxes free Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. File 2007 federal taxes free 40 RRTA tier 2 $84,300 $3,709. File 2007 federal taxes free 20 All wages are subject to Medicare tax withholding. File 2007 federal taxes free   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. File 2007 federal taxes free Be sure to attach a copy of all of your W-2 forms. File 2007 federal taxes free Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. File 2007 federal taxes free Employer's error. File 2007 federal taxes free   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. File 2007 federal taxes free The employer should adjust the tax for you. File 2007 federal taxes free If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. File 2007 federal taxes free Joint return. File 2007 federal taxes free   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. File 2007 federal taxes free Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. File 2007 federal taxes free How to figure the credit if you did not work for a railroad. File 2007 federal taxes free   If you did not work for a railroad during 2013, figure the credit as follows: 1. File 2007 federal taxes free Add all social security tax withheld (but not more than $7,049. File 2007 federal taxes free 40 for each employer). File 2007 federal taxes free Enter the total here   2. File 2007 federal taxes free Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. File 2007 federal taxes free Add lines 1 and 2. File 2007 federal taxes free If $7,049. File 2007 federal taxes free 40 or less, stop here. File 2007 federal taxes free You cannot take  the credit   4. File 2007 federal taxes free Social security tax limit 7,049. File 2007 federal taxes free 40 5. File 2007 federal taxes free Credit. File 2007 federal taxes free Subtract line 4 from line 3. File 2007 federal taxes free Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. File 2007 federal taxes free You are married and file a joint return with your spouse who had no gross income in 2013. File 2007 federal taxes free During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. File 2007 federal taxes free Social security tax of $3,720 was withheld. File 2007 federal taxes free You also worked for another employer in 2013 and earned $55,000 in wages. File 2007 federal taxes free $3,410 of social security tax was withheld from these wages. File 2007 federal taxes free Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. File 2007 federal taxes free 60 for the excess social security tax withheld. File 2007 federal taxes free 1. File 2007 federal taxes free Add all social security tax withheld (but not more than $7,049. File 2007 federal taxes free 40 for each employer). File 2007 federal taxes free Enter the total here $7,130. File 2007 federal taxes free 00 2. File 2007 federal taxes free Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. File 2007 federal taxes free Add lines 1 and 2. File 2007 federal taxes free If $7,049. File 2007 federal taxes free 40 or less, stop here. File 2007 federal taxes free You cannot take the credit 7,130. File 2007 federal taxes free 00 4. File 2007 federal taxes free Social security tax limit 7,049. File 2007 federal taxes free 40 5. File 2007 federal taxes free Credit. File 2007 federal taxes free Subtract line 4 from line 3. File 2007 federal taxes free Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. File 2007 federal taxes free 60 How to figure the credit if you worked for a railroad. File 2007 federal taxes free   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. File 2007 federal taxes free Add all social security and tier 1 RRTA tax withheld at the 6. File 2007 federal taxes free 2% rate (but not more than $7,049. File 2007 federal taxes free 40 for each employer). File 2007 federal taxes free Enter the total here   2. File 2007 federal taxes free Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. File 2007 federal taxes free Add lines 1 and 2. File 2007 federal taxes free If $7,049. File 2007 federal taxes free 40 or less, stop here. File 2007 federal taxes free You cannot take  the credit   4. File 2007 federal taxes free Social security and tier 1 RRTA  tax limit 7,049. File 2007 federal taxes free 40 5. File 2007 federal taxes free Credit. File 2007 federal taxes free Subtract line 4 from line 3. File 2007 federal taxes free Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. File 2007 federal taxes free   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. File 2007 federal taxes free More information. File 2007 federal taxes free   For more information on the credit, see Publication 505. File 2007 federal taxes free Prev  Up  Next   Home   More Online Publications