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File state tax return online 5. File state tax return online   Soil and Water Conservation Expenses Table of Contents Introduction Topics - This chapter discusses: Business of Farming Plan Certification Conservation ExpensesWater well. File state tax return online Assessment by Conservation DistrictAssessment for Depreciable Property 25% Limit on DeductionNet operating loss. File state tax return online When to Deduct or Capitalize Sale of a Farm Introduction If you are in the business of farming, you can choose to deduct certain expenses for: Soil or water conservation, Prevention of erosion of land used in farming, or Endangered species recovery. File state tax return online Otherwise, these are capital expenses that must be added to the basis of the land. File state tax return online (See chapter 6 for information on determining basis. File state tax return online ) Conservation expenses for land in a foreign country do not qualify for this special treatment. File state tax return online The deduction for conservation expenses cannot be more than 25% of your gross income from farming. File state tax return online See 25% Limit on Deduction , later. File state tax return online Although some expenses are not deductible as soil and water conservation expenses, they may be deductible as ordinary and necessary farm expenses. File state tax return online These include interest and taxes, the cost of periodically clearing brush from productive land, the regular removal of sediment from a drainage ditch, and expenses paid or incurred primarily to produce an agricultural crop that may also conserve soil. File state tax return online You must include in income most government payments for approved conservation practices. File state tax return online However, you can exclude some payments you receive under certain cost-sharing conservation programs. File state tax return online For more information, see Agricultural Program Payments in chapter 3. File state tax return online To get the full deduction to which you are entitled, you should maintain your records to clearly distinguish between your ordinary and necessary farm business expenses and your soil and water conservation expenses. File state tax return online Topics - This chapter discusses: Business of farming Plan certification Conservation expenses Assessment by conservation district 25% limit on deduction When to deduct or capitalize Sale of a farm Business of Farming For purposes of soil and water conservation expenses, you are in the business of farming if you cultivate, operate, or manage a farm for profit, either as an owner or a tenant. File state tax return online You are not in the business of farming if you cultivate or operate a farm for recreation or pleasure, rather than for profit. File state tax return online You are not farming if you are engaged only in forestry or the growing of timber. File state tax return online Farm defined. File state tax return online   A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. File state tax return online It also includes plantations, ranches, ranges, and orchards. File state tax return online A fish farm is an area where fish and other marine animals are grown or raised and artificially fed, protected, etc. File state tax return online It does not include an area where they are merely caught or harvested. File state tax return online A plant nursery is a farm for purposes of deducting soil and water conservation expenses. File state tax return online Farm rental. File state tax return online   If you own a farm and receive farm rental payments based on farm production, either in cash or crop shares, you are in the business of farming. File state tax return online If you get cash rental for a farm you own that is not used in farm production, you cannot deduct soil and water conservation expenses for that farm. File state tax return online   If you receive a fixed rental payment that is not based on farm production, you are in the business of farming only if you materially participate in operating or managing the farm. File state tax return online Example. File state tax return online You own a farm in Iowa and live in California. File state tax return online You rent the farm for $175 in cash per acre and do not materially participate in producing or managing production of the crops grown on the farm. File state tax return online You cannot deduct your soil conservation expenses for this farm. File state tax return online You must capitalize the expenses and add them to the basis of the land. File state tax return online     For more information, see Material participation for landlords under Landlord Participation in Farming in chapter 12. File state tax return online Plan Certification You can deduct soil and water conservation expenses only if they are consistent with a plan approved by the Natural Resources Conservation Service (NRCS) of the Department of Agriculture. File state tax return online If no such plan exists, the expenses must be consistent with a soil conservation plan of a comparable state agency. File state tax return online Keep a copy of the plan with your books and records to support your deductions. File state tax return online Conservation plan. File state tax return online   A conservation plan includes the farming conservation practices approved for the area where your farmland is located. File state tax return online There are three types of approved plans. File state tax return online NRCS individual site plans. File state tax return online These plans are issued individually to farmers who request assistance from NRCS to develop a conservation plan designed specifically for their farmland. File state tax return online NRCS county plans. File state tax return online These plans include a listing of farm conservation practices approved for the county where the farmland is located. File state tax return online You can deduct expenses for conservation practices not included on the NRCS county plans only if the practice is a part of an individual site plan. File state tax return online Comparable state agency plans. File state tax return online These plans are approved by state agencies and can be approved individual site plans or county plans. File state tax return online   A list of NRCS conservation programs is available at www. File state tax return online nrcs. File state tax return online usda. File state tax return online gov/programs. File state tax return online Individual site plans can be obtained from NRCS offices and the comparable state agencies. File state tax return online Conservation Expenses You can deduct conservation expenses only for land you or your tenant are using, or have used in the past, for farming. File state tax return online These expenses include, but are not limited to, the following. File state tax return online The treatment or movement of earth, such as: Leveling, Conditioning, Grading, Terracing, Contour furrowing, and Restoration of soil fertility. File state tax return online The construction, control, and protection of: Diversion channels, Drainage ditches, Irrigation ditches, Earthen dams, and Watercourses, outlets, and ponds. File state tax return online The eradication of brush. File state tax return online The planting of windbreaks. File state tax return online You cannot deduct expenses to drain or fill wetlands, or to prepare land for center pivot irrigation systems, as soil and water conservation expenses. File state tax return online These expenses are added to the basis of the land. File state tax return online If you choose to deduct soil and water conservation expenses, you cannot exclude from gross income any cost-sharing payments you receive for those expenses. File state tax return online See chapter 3 for information about payments eligible for the cost-sharing exclusion. File state tax return online New farm or farmland. File state tax return online   If you acquire a new farm or new farmland from someone who was using it in farming immediately before you acquired the land, soil and water conservation expenses you incur on it will be treated as made on land used in farming at the time the expenses were paid or incurred. File state tax return online You can deduct soil and water conservation expenses for this land if your use of it is substantially a continuation of its use in farming. File state tax return online The new farming activity does not have to be the same as the old farming activity. File state tax return online For example, if you buy land that was used for grazing cattle and then prepare it for use as an apple orchard, you can deduct your conservation expenses. File state tax return online Land not used for farming. File state tax return online   If your conservation expenses benefit both land that does not qualify as land used for farming and land that does qualify, you must allocate the expenses between the two types of land. File state tax return online For example, if the expenses benefit 200 acres of your land, but only 120 acres of this land are used for farming, then you can deduct 60% (120 ÷ 200) of the expenses. File state tax return online You can use another method to allocate these expenses if you can clearly show that your method is more reasonable. File state tax return online Depreciable conservation assets. File state tax return online   You generally cannot deduct your expenses for depreciable conservation assets. File state tax return online However, you can deduct certain amounts you pay or incur for an assessment for depreciable property that a soil and water conservation or drainage district levies against your farm. File state tax return online See Assessment for Depreciable Property , later. File state tax return online   You must capitalize expenses to buy, build, install, or improve depreciable structures or facilities. File state tax return online These expenses include those for materials, supplies, wages, fuel, hauling, and moving dirt when making structures such as tanks, reservoirs, pipes, culverts, canals, dams, wells, or pumps composed of masonry, concrete, tile, metal, or wood. File state tax return online You recover your capital investment through annual allowances for depreciation. File state tax return online   You can deduct soil and water conservation expenses for nondepreciable earthen items. File state tax return online Nondepreciable earthen items include certain dams, ponds, and terraces described under Property Having a Determinable Useful Life in chapter 7. File state tax return online Water well. File state tax return online   You cannot deduct the cost of drilling a water well for irrigation and other agricultural purposes as a soil and water conservation expense. File state tax return online It is a capital expense. File state tax return online You recover your cost through depreciation. File state tax return online You also must capitalize your cost for drilling a test hole. File state tax return online If the test hole produces no water and you continue drilling, the cost of the test hole is added to the cost of the producing well. File state tax return online You can recover the total cost through depreciation deductions. File state tax return online   If a test hole, dry hole, or dried-up well (resulting from prolonged lack of rain, for instance) is abandoned, you can deduct your unrecovered cost in the year of abandonment. File state tax return online Abandonment means that all economic benefits from the well are terminated. File state tax return online For example, filling or sealing a well excavation or casing so that all economic benefits from the well are terminated constitutes an abandonment. File state tax return online Endangered species recovery expenses. File state tax return online   If you are in the business of farming and meet other specific requirements, you can choose to deduct the conservation expenses discussed earlier as endangered species recovery expenses. File state tax return online Otherwise, these are capital expenses that must be added to the basis of the land. File state tax return online   The expenses must be paid or incurred for the purpose of achieving site-specific management actions recommended in a recovery plan approved under section 4(f) of the Endangered Species Act of 1973. File state tax return online See Internal Revenue Code section 175 for more information. File state tax return online Assessment by Conservation District In some localities, a soil or water conservation or drainage district incurs expenses for soil or water conservation and levies an assessment against the farmers who benefit from the expenses. File state tax return online You can deduct as a conservation expense amounts you pay or incur for the part of an assessment that: Covers expenses you could deduct if you had paid them directly, or Covers expenses for depreciable property used in the district's business. File state tax return online Assessment for Depreciable Property You generally can deduct as a conservation expense amounts you pay or incur for the part of a conservation or drainage district assessment that covers expenses for depreciable property. File state tax return online This includes items such as pumps, locks, concrete structures (including dams and weir gates), draglines, and similar equipment. File state tax return online The depreciable property must be used in the district's soil and water conservation activities. File state tax return online However, the following limits apply to these assessments. File state tax return online The total assessment limit. File state tax return online The yearly assessment limit. File state tax return online After you apply these limits, the amount you can deduct is added to your other conservation expenses for the year. File state tax return online The total for these expenses is then subject to the 25% of gross income from farming limit on the deduction, discussed later. File state tax return online See Table 5-1 for a brief summary of these limits. File state tax return online Table 5-1. File state tax return online Limits on Deducting an Assessment by a Conservation District for Depreciable Property Total Limit on Deduction for Assessment for Depreciable Property Yearly Limit on Deduction for Assessment for Depreciable Property Yearly Limit for All Conservation Expenses 10% of: $500 + 10% of: 25% of: Total assessment against all members of the district for the property. File state tax return online Your deductible share of the cost to the district for the property. File state tax return online Your gross income from farming. File state tax return online No one taxpayer can deduct more than 10% of the total assessment. File state tax return online Any amount over 10% is a capital expense and is added to the basis of your land. File state tax return online If an assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. File state tax return online If the amount you pay or incur for any year is more than the limit, you can deduct for that year only 10% of your deductible share of the cost. File state tax return online You can deduct the remainder in equal amounts over the next 9 tax years. File state tax return online Limit for all conservation expenses, including assessments for depreciable property. File state tax return online Amounts greater than 25% can be carried to the following year and added to that year's expenses. File state tax return online The total is then subject to the 25% of gross income from farming limit in that year. File state tax return online To ensure your deduction is within the deduction limits, keep records to show the following. File state tax return online The total assessment against all members of the district for the depreciable property. File state tax return online Your deductible share of the cost to the district for the depreciable property. File state tax return online Your gross income from farming. File state tax return online Total assessment limit. File state tax return online   You cannot deduct more than 10% of the total amount assessed to all members of the conservation or drainage district for the depreciable property. File state tax return online This applies whether you pay the assessment in one payment or in installments. File state tax return online If your assessment is more than 10% of the total amount assessed, both the following rules apply. File state tax return online The amount over 10% is a capital expense and is added to the basis of your land. File state tax return online If the assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. File state tax return online Yearly assessment limit. File state tax return online   The maximum amount you can deduct in any one year is the total of 10% of your deductible share of the cost as explained earlier, plus $500. File state tax return online If the amount you pay or incur is equal to or less than the maximum amount, you can deduct it in the year it is paid or incurred. File state tax return online If the amount you pay or incur is more, you can deduct in that year only 10% of your deductible share of the cost. File state tax return online You can deduct the remainder in equal amounts over the next 9 tax years. File state tax return online Your total conservation expense deduction for each year is also subject to the 25% of gross income from farming limit on the deduction, discussed later. File state tax return online Example 1. File state tax return online This year, the soil conservation district levies and you pay an assessment of $2,400 against your farm. File state tax return online Of the assessment, $1,500 is for digging drainage ditches. File state tax return online You can deduct this part as a soil or conservation expense as if you had paid it directly. File state tax return online The remaining $900 is for depreciable equipment to be used in the district's irrigation activities. File state tax return online The total amount assessed by the district against all its members for the depreciable equipment is $7,000. File state tax return online The total amount you can deduct for the depreciable equipment is limited to 10% of the total amount assessed by the district against all its members for depreciable equipment, or $700. File state tax return online The $200 excess ($900 − $700) is a capital expense you must add to the basis of your farm. File state tax return online To figure the maximum amount you can deduct for the depreciable equipment this year, multiply your deductible share of the total assessment ($700) by 10%. File state tax return online Add $500 to the result for a total of $570. File state tax return online Your deductible share, $700, is greater than the maximum amount deductible in one year, so you can deduct only $70 of the amount you paid or incurred for depreciable property this year (10% of $700). File state tax return online You can deduct the balance at the rate of $70 a year over the next 9 years. File state tax return online You add $70 to the $1,500 portion of the assessment for drainage ditches. File state tax return online You can deduct $1,570 of the $2,400 assessment as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed later. File state tax return online Example 2. File state tax return online Assume the same facts in Example 1 except that $1,850 of the $2,400 assessment is for digging drainage ditches and $550 is for depreciable equipment. File state tax return online The total amount assessed by the district against all its members for depreciable equipment is $5,500. File state tax return online The total amount you can deduct for the depreciable equipment is limited to 10% of this amount, or $550. File state tax return online The maximum amount you can deduct this year for the depreciable equipment is $555 (10% of your deductible share of the total assessment, $55, plus $500). File state tax return online Since your deductible share is less than the maximum amount deductible in one year, you can deduct the entire $550 this year. File state tax return online You can deduct the entire assessment, $2,400, as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed below. File state tax return online Sale or other disposal of land during 9-year period. File state tax return online   If you dispose of the land during the 9-year period for deducting conservation expenses subject to the yearly limit, any amounts you have not yet deducted because of this limit are added to the basis of the property. File state tax return online Death of farmer during 9-year period. File state tax return online   If a farmer dies during the 9-year period, any remaining amounts not yet deducted are deducted in the year of death. File state tax return online 25% Limit on Deduction The total deduction for conservation expenses in any tax year is limited to 25% of your gross income from farming for the year. File state tax return online Gross income from farming. File state tax return online   Gross income from farming is the income you derive in the business of farming from the production of crops, fish, fruits, other agricultural products, or livestock. File state tax return online Gains from sales of draft, breeding, or dairy livestock are included. File state tax return online Gains from sales of assets such as farm machinery, or from the disposition of land, are not included. File state tax return online Carryover of deduction. File state tax return online   If your deductible conservation expenses in any year are more than 25% of your gross income from farming for that year, you can carry the unused deduction over to later years. File state tax return online However, the deduction in any later year is limited to 25% of the gross income from farming for that year as well. File state tax return online Example. File state tax return online In 2012, you have gross income of $32,000 from two farms. File state tax return online During the year, you incurred $10,000 of deductible soil and water conservation expenses for one of the farms. File state tax return online However, your deduction is limited to 25% of $32,000, or $8,000. File state tax return online The $2,000 excess ($10,000 − $8,000) is carried over to 2013 and added to deductible soil and water conservation expenses made in that year. File state tax return online The total of the 2012 carryover plus 2013 expenses is deductible in 2013, subject to the limit of 25% of your gross income from farming in 2013. File state tax return online Any expenses over the limit in that year are carried to 2014 and later years. File state tax return online Net operating loss. File state tax return online   The deduction for soil and water conservation expenses, after applying the 25% limit, is included when figuring a net operating loss (NOL) for the year. File state tax return online If the NOL is carried to another year, the soil and water conservation deduction included in the NOL is not subject to the 25% limit in the year to which it is carried. File state tax return online When to Deduct or Capitalize If you choose to deduct soil and water conservation expenses, you must deduct the total allowable amount on your tax return for the first year you pay or incur these expenses. File state tax return online If you do not choose to deduct the expenses, you must capitalize them. File state tax return online Change of method. File state tax return online   If you want to change your method for the treatment of soil and water conservation expenses, or you want to treat the expenses for a particular project or a single farm in a different manner, you must get the approval of the IRS. File state tax return online To get this approval, submit a written request by the due date of your return for the first tax year you want the new method to apply. File state tax return online You or your authorized representative must sign the request. File state tax return online   The request must include the following information. File state tax return online Your name and address. File state tax return online The first tax year the method or change of method is to apply. File state tax return online Whether the method or change of method applies to all your soil and water conservation expenses or only to those for a particular project or farm. File state tax return online If the method or change of method does not apply to all your expenses, identify the project or farm to which the expenses apply. File state tax return online The total expenses you paid or incurred in the first tax year the method or change of method is to apply. File state tax return online A statement that you will account separately in your books for the expenses to which this method or change of method relates. File state tax return online Send your request to the following  address. File state tax return online  Department of the Treasury Internal Revenue Service Center Cincinnati, OH 45999  For more information, see Change in  Accounting Method in chapter 2. File state tax return online Sale of a Farm If you sell your farm, you cannot adjust the basis of the land at the time of the sale for any unused carryover of soil and water conservation expenses (except for deductions of assessments for depreciable property, discussed earlier). File state tax return online However, if you acquire another farm and return to the business of farming, you can start taking deductions again for the unused carryovers. File state tax return online Gain on sale of farmland. File state tax return online   If you held the land 5 years or less before you sold it, gain on the sale of the land is treated as ordinary income up to the amount you previously deducted for soil and water conservation expenses. File state tax return online If you held the land less than 10 but more than 5 years, the gain is treated as ordinary income up to a specified percentage of the previous deductions. File state tax return online See Section 1252 property under Other Gains in chapter 9. File state tax return online Prev  Up  Next   Home   More Online Publications
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File state tax return online Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. File state tax return online It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). File state tax return online The maximum amount you can claim for the credit is $1,000 for each qualifying child. File state tax return online Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. File state tax return online S. File state tax return online citizen, a U. File state tax return online S. File state tax return online national, or a U. File state tax return online S. File state tax return online resident alien. File state tax return online For more information, see Publication 519, U. File state tax return online S. File state tax return online Tax Guide for Aliens. File state tax return online If the child was adopted, see Adopted child , later. File state tax return online For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). File state tax return online Example. File state tax return online Your 10-year-old nephew lives in Mexico and qualifies as your dependent. File state tax return online Because he is not a U. File state tax return online S. File state tax return online citizen, U. File state tax return online S. File state tax return online national, or U. File state tax return online S. File state tax return online resident alien, he is not a qualifying child for the child tax credit. File state tax return online Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). File state tax return online   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). File state tax return online   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. File state tax return online To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. File state tax return online For more information about the substantial presence test, see Publication 519, U. File state tax return online S. File state tax return online Tax Guide for Aliens. File state tax return online Adopted child. File state tax return online   An adopted child is always treated as your own child. File state tax return online An adopted child includes a child lawfully placed with you for legal adoption. File state tax return online   If you are a U. File state tax return online S. File state tax return online citizen or U. File state tax return online S. File state tax return online national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. File state tax return online Exceptions to time lived with you. File state tax return online    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. File state tax return online Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. File state tax return online   There are also exceptions for kidnapped children and children of divorced or separated parents. File state tax return online For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. File state tax return online Qualifying child of more than one person. File state tax return online   A special rule applies if your qualifying child is the qualifying child of more than one person. File state tax return online For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. File state tax return online Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. File state tax return online The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. File state tax return online If this amount is zero, you cannot take this credit because there is no tax to reduce. File state tax return online But you may be able to take the additional child tax credit. File state tax return online See Additional Child Tax Credit, later. File state tax return online Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. File state tax return online Married filing jointly – $110,000. File state tax return online Single, head of household, or qualifying widow(er) – $75,000. File state tax return online Married filing separately – $55,000. File state tax return online Modified AGI. File state tax return online   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. File state tax return online Any amount excluded from income because of the exclusion of income from Puerto Rico. File state tax return online On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. File state tax return online ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. File state tax return online Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. File state tax return online Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. File state tax return online Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. File state tax return online   If you do not have any of the above, your modified AGI is the same as your AGI. File state tax return online AGI. File state tax return online   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. File state tax return online Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. File state tax return online You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. File state tax return online You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. File state tax return online Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. File state tax return online Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. File state tax return online Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. File state tax return online For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. File state tax return online Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. File state tax return online The additional child tax credit may give you a refund even if you do not owe any tax. File state tax return online How to claim the additional child tax credit. File state tax return online   To claim the additional child tax credit, follow the steps below. File state tax return online Make sure you figured the amount, if any, of your child tax credit. File state tax return online If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. File state tax return online If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. File state tax return online Child Tax Credit Worksheet This image is too large to be displayed in the current screen. File state tax return online Please click the link to view the image. File state tax return online Child tax worksheet - page 1. File state tax return online Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. File state tax return online Please click the link to view the image. File state tax return online Child tax worksheet - page 2. File state tax return online Line 11 Worksheet This image is too large to be displayed in the current screen. File state tax return online Please click the link to view the image. File state tax return online Line 11 worksheet - page 1. File state tax return online Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. File state tax return online Please click the link to view the image. File state tax return online Line 11 worksheet - page 2. File state tax return online 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. File state tax return online  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. File state tax return online  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. File state tax return online     1. File state tax return online a. File state tax return online Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. File state tax return online     b. File state tax return online Enter the amount of any nontaxable combat pay received. File state tax return online Also enter this amount on Schedule 8812, line 4b. File state tax return online This amount should be shown in Form(s) W-2, box 12, with code Q. File state tax return online 1b. File state tax return online       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. File state tax return online Otherwise, skip lines 2a through 2e and go to line 3. File state tax return online     2. File state tax return online a. File state tax return online Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. File state tax return online     b. File state tax return online Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. File state tax return online * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. File state tax return online Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. File state tax return online Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. File state tax return online     c. File state tax return online Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. File state tax return online * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. File state tax return online Do not include on this line any amounts exempt from self-employment tax 2c. File state tax return online         d. File state tax return online If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. File state tax return online Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. File state tax return online         e. File state tax return online If line 2c is a profit, enter the smaller of line 2c or line 2d. File state tax return online If line 2c is a (loss), enter the (loss) from line 2c. File state tax return online 2e. File state tax return online   3. File state tax return online Combine lines 1a, 1b, 2a, 2b, and 2e. File state tax return online If zero or less, stop. File state tax return online Do not complete the rest of this worksheet. File state tax return online Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. File state tax return online   4. File state tax return online Enter any amount included on line 1a that is:               a. File state tax return online A scholarship or fellowship grant not reported on Form W-2 4a. File state tax return online         b. File state tax return online For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. File state tax return online         c. File state tax return online A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). File state tax return online This amount may be shown in box 11 of your Form W-2. File state tax return online If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. File state tax return online 4c. File state tax return online       5. File state tax return online a. File state tax return online Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. File state tax return online Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. File state tax return online             b. File state tax return online Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. File state tax return online 5b. File state tax return online             c. File state tax return online Subtract line 5b from line 5a 5c. File state tax return online       6. File state tax return online Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. File state tax return online       7. File state tax return online Add lines 4a through 4c, 5c, and 6 7. File state tax return online   8. File state tax return online Subtract line 7 from line 3 8. File state tax return online       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. File state tax return online If you were sent here from Schedule 8812, enter this amount on line 4a of that form. File state tax return online     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. File state tax return online Put your name and social security number on Schedule SE and attach it to your return. File state tax return online                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. File state tax return online  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. File state tax return online               1. File state tax return online a. File state tax return online Enter the amount from Form 1040A, line 7 1a. File state tax return online         b. File state tax return online Enter the amount of any nontaxable combat pay received. File state tax return online Also enter this amount on Schedule 8812, line 4b. File state tax return online This amount should be shown in Form(s) W-2, box 12, with code Q. File state tax return online 1b. File state tax return online         c. File state tax return online Add lines 1a and 1b. File state tax return online     1c. File state tax return online   2. File state tax return online Enter any amount included on line 1a that is:           a. File state tax return online A scholarship or fellowship grant not reported on Form W-2 2a. File state tax return online         b. File state tax return online For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. File state tax return online         c. File state tax return online A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). File state tax return online This amount may be shown in box 11 of your Form W-2. File state tax return online If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. File state tax return online       3. File state tax return online Add lines 2a through 2c 3. File state tax return online   4. File state tax return online Subtract line 3 from line 1c. File state tax return online Enter the result here and on line 2 of the Line 11 Worksheet 4. File state tax return online                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. File state tax return online Social security tax, Medicare tax, and Additional Medicare Tax on wages. File state tax return online 1. File state tax return online Enter the social security tax withheld (Form(s) W-2, box 4) 1. File state tax return online   2. File state tax return online Enter the Medicare tax withheld (Form(s) W-2, box 6). File state tax return online Box 6 includes any Additional Medicare Tax 2. File state tax return online   3. File state tax return online Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. File state tax return online   4. File state tax return online Add lines 1, 2, and 3 4. File state tax return online   5. File state tax return online Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. File state tax return online   6. File state tax return online Subtract line 5 from line 4 6. File state tax return online   Additional Medicare Tax on Self-Employment Income. File state tax return online 7. File state tax return online Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. File state tax return online   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). File state tax return online Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. File state tax return online Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. File state tax return online 8. File state tax return online Enter the Tier 1 tax (Form(s) W-2, box 14) 8. File state tax return online   9. File state tax return online Enter the Medicare tax (Form(s) W-2, box 14) 9. File state tax return online   10. File state tax return online Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). File state tax return online Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. File state tax return online   11. File state tax return online Add lines 8, 9, and 10 11. File state tax return online   12. File state tax return online Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. File state tax return online   13. File state tax return online Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. File state tax return online   14. File state tax return online Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). File state tax return online Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. File state tax return online   15. File state tax return online Add lines 12, 13, and 14 15. File state tax return online   Line 6 amount 16. File state tax return online Add lines 6, 7, 11, and 15. File state tax return online Enter here and on line 6 of the Line 11 Worksheet. File state tax return online 16. File state tax return online   Paperwork Reduction Act Notice. File state tax return online   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. File state tax return online You are required to give us the information if requested. File state tax return online We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. File state tax return online   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. File state tax return online Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. File state tax return online Generally, tax returns and return information are confidential, as required by section 6103. File state tax return online   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. File state tax return online For the estimated averages, see the instructions for your income tax return. File state tax return online   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. File state tax return online See Comments and suggestions , earlier. File state tax return online How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File state tax return online Free help with your tax return. File state tax return online   You can get free help preparing your return nationwide from IRS-certified volunteers. File state tax return online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File state tax return online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File state tax return online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File state tax return online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File state tax return online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File state tax return online gov, download the IRS2Go app, or call 1-800-906-9887. File state tax return online   As part of the TCE program, AARP offers the Tax-Aide counseling program. File state tax return online To find the nearest AARP Tax-Aide site, visit AARP's website at www. File state tax return online aarp. File state tax return online org/money/taxaide or call 1-888-227-7669. File state tax return online For more information on these programs, go to IRS. File state tax return online gov and enter “VITA” in the search box. File state tax return online Internet. File state tax return online    IRS. File state tax return online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File state tax return online Download the free IRS2Go app from the iTunes app store or from Google Play. File state tax return online Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File state tax return online Check the status of your 2013 refund with the Where's My Refund? application on IRS. File state tax return online gov or download the IRS2Go app and select the Refund Status option. File state tax return online The IRS issues more than 9 out of 10 refunds in less than 21 days. File state tax return online Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File state tax return online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File state tax return online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File state tax return online Use the Interactive Tax Assistant (ITA) to research your tax questions. File state tax return online No need to wait on the phone or stand in line. File state tax return online The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File state tax return online When you reach the response screen, you can print the entire interview and the final response for your records. File state tax return online New subject areas are added on a regular basis. File state tax return online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File state tax return online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File state tax return online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File state tax return online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File state tax return online When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File state tax return online Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File state tax return online You can also ask the IRS to mail a return or an account transcript to you. File state tax return online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File state tax return online gov or by calling 1-800-908-9946. File state tax return online Tax return and tax account transcripts are generally available for the current year and the past three years. File state tax return online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File state tax return online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File state tax return online If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File state tax return online Check the status of your amended return using Where's My Amended Return? Go to IRS. File state tax return online gov and enter Where's My Amended Return? in the search box. File state tax return online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File state tax return online It can take up to 3 weeks from the date you mailed it to show up in our system. File state tax return online Make a payment using one of several safe and convenient electronic payment options available on IRS. File state tax return online gov. File state tax return online Select the Payment tab on the front page of IRS. File state tax return online gov for more information. File state tax return online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File state tax return online Figure your income tax withholding with the IRS Withholding Calculator on IRS. File state tax return online gov. File state tax return online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File state tax return online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File state tax return online gov. File state tax return online Request an Electronic Filing PIN by going to IRS. File state tax return online gov and entering Electronic Filing PIN in the search box. File state tax return online Download forms, instructions and publications, including accessible versions for people with disabilities. File state tax return online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File state tax return online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File state tax return online An employee can answer questions about your tax account or help you set up a payment plan. File state tax return online Before you visit, check the Office Locator on IRS. File state tax return online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File state tax return online If you have a special need, such as a disability, you can request an appointment. File state tax return online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File state tax return online Apply for an Employer Identification Number (EIN). File state tax return online Go to IRS. File state tax return online gov and enter Apply for an EIN in the search box. File state tax return online Read the Internal Revenue Code, regulations, or other official guidance. File state tax return online Read Internal Revenue Bulletins. File state tax return online Sign up to receive local and national tax news and more by email. File state tax return online Just click on “subscriptions” above the search box on IRS. File state tax return online gov and choose from a variety of options. File state tax return online    Phone. File state tax return online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File state tax return online Download the free IRS2Go app from the iTunes app store or from Google Play. File state tax return online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File state tax return online gov, or download the IRS2Go app. File state tax return online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File state tax return online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File state tax return online Most VITA and TCE sites offer free electronic filing. File state tax return online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File state tax return online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File state tax return online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File state tax return online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File state tax return online The IRS issues more than 9 out of 10 refunds in less than 21 days. File state tax return online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File state tax return online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File state tax return online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File state tax return online Note, the above information is for our automated hotline. File state tax return online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File state tax return online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File state tax return online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File state tax return online It can take up to 3 weeks from the date you mailed it to show up in our system. File state tax return online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File state tax return online You should receive your order within 10 business days. File state tax return online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File state tax return online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File state tax return online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File state tax return online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File state tax return online These individuals can also contact the IRS through relay services such as the Federal Relay Service. File state tax return online    Walk-in. File state tax return online You can find a selection of forms, publications and services — in-person. File state tax return online Products. File state tax return online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File state tax return online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File state tax return online Services. File state tax return online You can walk in to your local TAC for face-to-face tax help. File state tax return online An employee can answer questions about your tax account or help you set up a payment plan. File state tax return online Before visiting, use the Office Locator tool on IRS. File state tax return online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File state tax return online    Mail. File state tax return online You can send your order for forms, instructions, and publications to the address below. File state tax return online You should receive a response within 10 business days after your request is received. File state tax return online Internal Revenue Service 1201 N. File state tax return online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File state tax return online The Taxpayer Advocate Service (TAS) is your voice at the IRS. File state tax return online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File state tax return online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File state tax return online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File state tax return online You face (or your business is facing) an immediate threat of adverse action. File state tax return online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File state tax return online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File state tax return online Here's why we can help: TAS is an independent organization within the IRS. File state tax return online Our advocates know how to work with the IRS. File state tax return online Our services are free and tailored to meet your needs. File state tax return online We have offices in every state, the District of Columbia, and Puerto Rico. File state tax return online   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File state tax return online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File state tax return online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File state tax return online Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. File state tax return online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File state tax return online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File state tax return online Prev  Up  Next   Home   More Online Publications