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Filing Tax Amendment

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Filing Tax Amendment

Filing tax amendment Publication 929 - Main Content Table of Contents Part 1. Filing tax amendment Rules for All Dependents Filing RequirementsEarned Income Only Unearned Income Only Both Earned and Unearned Income Other Filing Requirements Should a Return Be Filed Even If Not Required? Responsibility for Child's ReturnThird party designee. Filing tax amendment Designated as representative. Filing tax amendment IRS notice. Filing tax amendment Standard DeductionStandard Deduction of Zero Dependent's Own Exemption Withholding From WagesExceptions. Filing tax amendment Part 2. Filing tax amendment Tax on Unearned Income of Certain ChildrenWhich Parent's Return To Use Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, Lines A–C) Step 1. Filing tax amendment Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Filing tax amendment Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Filing tax amendment Figuring the Child's Tax (Form 8615, Part III) Alternative Minimum Tax Illustrated Example Part 1. Filing tax amendment Rules for All Dependents This part of the publication discusses the filing requirements for dependents, who is responsible for a child's return, how to figure a dependent's standard deduction and exemption (if any), and whether a dependent can claim exemption from federal income tax withholding. Filing tax amendment Filing Requirements Whether a dependent has to file a return generally depends on the amount of the dependent's earned and unearned income and whether the dependent is married, is age 65 or older, or is blind. Filing tax amendment A dependent may have to file a return even if his or her income is less than the amount that would normally require a return. Filing tax amendment See Other Filing Requirements, later. Filing tax amendment The following sections apply to dependents with: Earned income only, Unearned income only, and Both earned and unearned income. Filing tax amendment  To find out whether a dependent must file, read the section that applies, or use Table 1. Filing tax amendment Earned Income Only A dependent whose gross income is only earned income must file a return if the gross income is more than the amount listed in the following table. Filing tax amendment Marital Status Amount Single   Under 65 and not blind $6,100 Either 65 or older or blind $7,600 65 or older and blind $9,100 Married*   Under 65 and not blind $6,100 Either 65 or older or blind $7,300 65 or older and blind $8,500 *If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). Filing tax amendment Example. Filing tax amendment William is 16. Filing tax amendment His mother claims an exemption for him on her income tax return. Filing tax amendment He worked part time on weekends during the school year and full time during the summer. Filing tax amendment He earned $7,000 in wages. Filing tax amendment He did not have any unearned income. Filing tax amendment He must file a tax return because he has earned income only and his gross income is more than $6,100. Filing tax amendment If he is blind, he does not have to file a return because his gross income is not more than $7,600. Filing tax amendment Unearned Income Only A dependent whose gross income is only unearned income must file a return if the gross income is more than the amount listed in the following table. Filing tax amendment Marital Status Amount Single   Under 65 and not blind $1,000 Either 65 or older or blind $2,500 65 or older and blind $4,000 Married*   Under 65 and not blind $1,000 Either 65 or older or blind $2,200 65 or older and blind $3,400 *If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). Filing tax amendment Example. Filing tax amendment Sarah is 18 and single. Filing tax amendment Her parents can claim an exemption for her on their income tax return. Filing tax amendment She received $1,970 of taxable interest and dividend income. Filing tax amendment She did not work during the year. Filing tax amendment She must file a tax return because she has unearned income only and her gross income is more than $1,000. Filing tax amendment If she is blind, she does not have to file a return because she has unearned income only and her gross income is not more than $2,500. Filing tax amendment Election to report child's unearned income on parent's return. Filing tax amendment   A parent of a child under age 19 (or under age 24 if a full-time student) may be able to elect to include the child's interest and dividend income on the parent's return. Filing tax amendment See Parent's Election To Report Child's Interest and Dividends in Part 2. Filing tax amendment If the parent makes this election, the child does not have to file a return. Filing tax amendment Both Earned and Unearned Income A dependent who has both earned and unearned income generally must file a return if the dependent's gross income is more than line 5 of the following worksheet. Filing tax amendment Filing Requirement Worksheet for Most Dependents 1. Filing tax amendment Enter dependent's earned income plus $350     2. Filing tax amendment Minimum amount   $1,000 3. Filing tax amendment Compare lines 1 and 2. Filing tax amendment Enter the larger amount     4. Filing tax amendment Maximum amount   6,100 5. Filing tax amendment Compare lines 3 and 4. Filing tax amendment Enter the smaller amount     6. Filing tax amendment Enter the dependent's gross income. Filing tax amendment If line 6 is more than line 5, the dependent must file an income tax return. Filing tax amendment If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. Filing tax amendment       Table 1. Filing tax amendment 2013 Filing Requirements for Dependents If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Filing tax amendment   See the definitions of “dependent,”“earned income,”“unearned income,” and “gross income” in the Glossary. Filing tax amendment   Single dependents—Were you either age 65 or older or blind?     No. Filing tax amendment You must file a return if any of the following apply. Filing tax amendment       Your unearned income was over $1,000. Filing tax amendment Your earned income was over $6,100. Filing tax amendment Your gross income was more than the larger of—       $1,000, or Your earned income (up to $5,750) plus $350. Filing tax amendment         Yes. Filing tax amendment You must file a return if any of the following apply. Filing tax amendment     Your unearned income was over $2,500 ($4,000 if 65 or older and blind), Your earned income was over $7,600 ($9,100 if 65 or older and blind), Your gross income was more than the larger of—       $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Filing tax amendment       Married dependents—Were you either age 65 or older or blind?     No. Filing tax amendment You must file a return if any of the following apply. Filing tax amendment       Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Filing tax amendment Your unearned income was over $1,000. Filing tax amendment Your earned income was over $6,100. Filing tax amendment Your gross income was more than the larger of—       $1,000, or Your earned income (up to $5,750) plus $350. Filing tax amendment       Yes. Filing tax amendment You must file a return if any of the following apply. Filing tax amendment       Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Filing tax amendment Your unearned income was over $2,200 ($3,400 if 65 or older and blind), Your earned income was over $7,300 ($8,500 if 65 or older and blind), Your gross income was more than the larger of—       $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Filing tax amendment       Example 1. Filing tax amendment Joe is 20, single, not blind, and a full-time college student. Filing tax amendment He does not provide more than half of his own support, and his parents claim an exemption for him on their income tax return. Filing tax amendment He received $200 taxable interest income and earned $2,750 from a part-time job. Filing tax amendment He does not have to file a tax return because his gross income of $2,950 ($200 interest plus $2,750 in wages) is not more than $3,100, the amount on line 5 of his filled-in Filing Requirement Worksheet for Most Dependents (shown next). Filing tax amendment Filled-in Example 1 Filing Requirement Worksheet  for Most Dependents 1. Filing tax amendment Enter dependent's earned income plus $350   $ 3,100 2. Filing tax amendment Minimum amount   1,000 3. Filing tax amendment Compare lines 1 and 2. Filing tax amendment Enter the larger amount   3,100 4. Filing tax amendment Maximum amount   6,100 5. Filing tax amendment Compare lines 3 and 4. Filing tax amendment Enter the smaller amount   3,100 6. Filing tax amendment Enter the dependent's gross income. Filing tax amendment If line 6 is more than line 5, the dependent must file an income tax return. Filing tax amendment If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. Filing tax amendment   $ 2,950   Example 2. Filing tax amendment The facts are the same as in Example 1 except that Joe had $600 taxable interest income. Filing tax amendment He must file a tax return because his gross income of $3,350 ($600 interest plus $2,750 wages) is more than $3,100, the amount on line 5 of his filled-in worksheet (shown next). Filing tax amendment Filled-in Example 2 Filing Requirement Worksheet for Most Dependents 1. Filing tax amendment Enter dependent's earned income plus $350   $ 3,100 2. Filing tax amendment Minimum amount   1,000 3. Filing tax amendment Compare lines 1 and 2. Filing tax amendment Enter the larger amount   3,100 4. Filing tax amendment Maximum amount   6,100 5. Filing tax amendment Compare lines 3 and 4. Filing tax amendment Enter the smaller amount   3,100 6. Filing tax amendment Enter the dependent's gross income. Filing tax amendment If line 6 is more than line 5, the dependent must file an income tax return. Filing tax amendment If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. Filing tax amendment   $ 3,350   Age 65 or older or blind. Filing tax amendment A dependent who is age 65 or older or blind must file a return if his or her gross income is more than line 7 of the following worksheet. Filing tax amendment Filing Requirement Worksheet  for Dependents Who Are Age 65 or Older or Blind 1. Filing tax amendment Enter dependent's earned income plus $350     2. Filing tax amendment Minimum amount   $1,000 3. Filing tax amendment Compare lines 1 and 2. Filing tax amendment Enter the larger amount     4. Filing tax amendment Maximum amount   6,100 5. Filing tax amendment Compare lines 3 and 4. Filing tax amendment Enter the smaller amount     6. Filing tax amendment Enter the amount from the following table that applies to the dependent       Marital Status Amount     Single         Either 65 or older or blind $1,500       65 or older and blind $3,000     Married         Either 65 or older or blind $1,200       65 or older and blind $2,400   7. Filing tax amendment Add lines 5 and 6. Filing tax amendment Enter the total     8. Filing tax amendment Enter the dependent's gross income. Filing tax amendment If line 8 is more than line 7, the dependent must file an income tax return. Filing tax amendment If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more     Example 3. Filing tax amendment The facts are the same as in Example 2 except that Joe is also blind. Filing tax amendment He does not have to file a return because his gross income of $3,350 is not more than $4,600, the amount on line 7 of his filled-in Filing Requirement Worksheet for Dependents Who Are Age 65 or Older or Blind (shown next). Filing tax amendment   Filled-in Example 3 Filing Requirement Worksheet  for Dependents Who Are Age 65 or Older or Blind 1. Filing tax amendment Enter dependent's earned income plus $350   $3,100 2. Filing tax amendment Minimum amount   1,000 3. Filing tax amendment Compare lines 1 and 2. Filing tax amendment Enter the larger amount   3,100 4. Filing tax amendment Maximum amount   6,100 5. Filing tax amendment Compare lines 3 and 4. Filing tax amendment Enter the smaller amount   3,100 6. Filing tax amendment Enter the amount from the following table that applies to the dependent   1,500   Marital Status Amount     Single         Either 65 or older or blind $1,500       65 or older and blind $3,000     Married         Either 65 or older or blind $1,200       65 or older and blind $2,400   7. Filing tax amendment Add lines 5 and 6. Filing tax amendment Enter the total   4,600 8. Filing tax amendment Enter the dependent's gross income. Filing tax amendment If line 8 is more than line 7, the dependent must file an income tax return. Filing tax amendment If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more   $3,350 Other Filing Requirements Some dependents may have to file a tax return even if their income is less than the amount that would normally require them to file a return. Filing tax amendment A dependent must file a tax return if he or she owes any other taxes, such as: Social security and Medicare taxes on tips not reported to his or her employer or on wages received from an employer who did not withhold these taxes, Uncollected social security and Medicare or railroad retirement taxes on tips reported to his or her employer or on group-term life insurance, Alternative minimum tax, Additional tax on a health savings account from Form 8889, Part III, Recapture taxes, such as the tax from recapture of an education credit, or Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Filing tax amendment But if the dependent is filing a return only because of this tax, the dependent can file Form 5329 by itself. Filing tax amendment A dependent must also file a tax return if he or she: Had wages of $108. Filing tax amendment 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes, or Had net earnings from self-employment of at least $400. Filing tax amendment Spouse itemizes. Filing tax amendment   A dependent must file a return if the dependent's spouse itemizes deductions on a separate return and the dependent has $5 or more of gross income (earned and/or unearned). Filing tax amendment Should a Return Be Filed Even If Not Required? Even if a dependent does not meet any of the filing requirements discussed earlier, he or she should file a tax return if either of the following applies. Filing tax amendment Income tax was withheld from his or her income. Filing tax amendment He or she qualifies for the earned income credit, additional child tax credit, health coverage tax credit, or refundable American opportunity education credit. Filing tax amendment See the tax return instructions to find out who qualifies for these credits. Filing tax amendment  By filing a return, the dependent can get a refund. Filing tax amendment Responsibility for Child's Return Generally, a child is responsible for filing his or her own tax return and for paying any tax, penalties, or interest on that return. Filing tax amendment If a child cannot file his or her own return for any reason, such as age, the child's parent, guardian, or other legally responsible person must file it for the child. Filing tax amendment Signing the child's return. Filing tax amendment   If the child cannot sign his or her return, a parent or guardian must sign the child's name followed by the words “By (signature), parent (or guardian) for minor child. Filing tax amendment ” Authority of parent or guardian. Filing tax amendment   A parent or guardian who signs a return on a child's behalf can deal with the IRS on all matters connected with the return. Filing tax amendment   In general, a parent or guardian who does not sign the child's return can only provide information concerning the child's return and pay the child's tax. Filing tax amendment That parent or guardian is not entitled to receive information from the IRS or legally bind the child to a tax liability arising from the return. Filing tax amendment Third party designee. Filing tax amendment   A child's parent or guardian who does not sign the child's return may be authorized, as a third party designee, to discuss the processing of the return with the IRS as well as provide information concerning the return. Filing tax amendment The child or the person signing the return on the child's behalf must check the “Yes” box in the “Third Party Designee” area of the return and name the parent or guardian as the designee. Filing tax amendment   If designated, a parent or guardian can respond to certain IRS notices and receive information about the processing of the return and the status of a refund or payment. Filing tax amendment This designation does not authorize the parent or guardian to receive any refund check, bind the child to any tax liability, or otherwise represent the child before the IRS. Filing tax amendment See the return instructions for more information. Filing tax amendment Designated as representative. Filing tax amendment   A parent or guardian who does not sign the child's return may be designated as the child's representative by the child or the person signing the return on the child's behalf. Filing tax amendment Form 2848, Power of Attorney and Declaration of Representative, is used to designate a child's representative. Filing tax amendment See Publication 947, Practice Before the IRS and Power of Attorney, for more information. Filing tax amendment   If designated, a parent or guardian can receive information about the child's return but cannot legally bind the child to a tax liability unless authorized to do so by the law of the state in which the child lives. Filing tax amendment IRS notice. Filing tax amendment   If you or the child receives a notice from the IRS concerning the child's return or tax liability, you should immediately inform the IRS that the notice concerns a child. Filing tax amendment The notice will show who to contact. Filing tax amendment The IRS will try to resolve the matter with the parent(s) or guardian(s) of the child consistent with their authority. Filing tax amendment Child's earnings. Filing tax amendment   For federal income tax purposes, amounts a child earns by performing services are included in the gross income of the child and not the gross income of the parent. Filing tax amendment This is true even if, under state law, the parent has the right to the earnings and may actually have received them. Filing tax amendment If the child does not pay the tax due on this income, the parent may be liable for the tax. Filing tax amendment Child's expenses. Filing tax amendment   Deductions for payments that are made out of a child's earnings are the child's, even if the payments are made by the parent. Filing tax amendment Example. Filing tax amendment You made payments on your child's behalf that are deductible as a business expense and a charitable contribution. Filing tax amendment You made the payments out of your child's earnings. Filing tax amendment These items can be deducted only on the child's return. Filing tax amendment Standard Deduction The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the larger of: $1,000, or The individual's earned income plus $350, but not more than the regular standard deduction (generally $6,100). Filing tax amendment However, the standard deduction may be higher for a dependent who: Is 65 or older, or Is blind. Filing tax amendment Certain dependents cannot claim any standard deduction. Filing tax amendment See Standard Deduction of Zero , later. Filing tax amendment Worksheet 1. Filing tax amendment   Use Worksheet 1 to figure the dependent's standard deduction. Filing tax amendment Worksheet 1. Filing tax amendment Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse, if filing jointly) as a dependent. Filing tax amendment If you were 65 or older and/or blind, check the correct number of boxes below. Filing tax amendment Put the total number of boxes checked in box c and go to line 1. Filing tax amendment a. Filing tax amendment You 65 or older   Blind   b. Filing tax amendment Your spouse, if claiming  spouse's exemption 65 or older   Blind   c. Filing tax amendment Total boxes checked         1. Filing tax amendment Enter your earned income (defined below) plus $350. Filing tax amendment If none, enter -0-. Filing tax amendment 1. Filing tax amendment     2. Filing tax amendment Minimum amount. Filing tax amendment   2. Filing tax amendment $1,000   3. Filing tax amendment Compare lines 1 and 2. Filing tax amendment Enter the larger of the two amounts here. Filing tax amendment 3. Filing tax amendment     4. Filing tax amendment Enter on line 4 the amount shown below for your filing status. Filing tax amendment       Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 4. Filing tax amendment     5. Filing tax amendment Standard deduction. Filing tax amendment         a. Filing tax amendment Compare lines 3 and 4. Filing tax amendment Enter the smaller amount here. Filing tax amendment If under 65 and not blind, stop here. Filing tax amendment This is your standard deduction. Filing tax amendment Otherwise, go on to line 5b. Filing tax amendment 5a. Filing tax amendment     b. Filing tax amendment If 65 or older or blind, multiply $1,500 ($1,200 if married) by the number in box c above. Filing tax amendment Enter the result here. Filing tax amendment 5b. Filing tax amendment     c. Filing tax amendment Add lines 5a and 5b. Filing tax amendment This is your standard deduction for 2013. Filing tax amendment 5c. Filing tax amendment     Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Filing tax amendment It also includes any amount received as a scholarship that you must include in income. Filing tax amendment   Example 1. Filing tax amendment Michael is single, age 15, and not blind. Filing tax amendment His parents can claim him as a dependent on their tax return. Filing tax amendment He has taxable interest income of $800 and wages of $150. Filing tax amendment He enters $500 (his earned income plus $350) on line 1 of Worksheet 1. Filing tax amendment On line 3, he enters $1,000, the larger of $500 or $1,000. Filing tax amendment Michael enters $6,100 on line 4. Filing tax amendment On line 5a, he enters $1,000, the smaller of $1,000 or $6,100. Filing tax amendment His standard deduction is $1,000. Filing tax amendment Example 2. Filing tax amendment Judy, a full-time student, is single, age 22, and not blind. Filing tax amendment Her parents can claim her as a dependent on their tax return. Filing tax amendment She has dividend income of $275 and wages of $2,500. Filing tax amendment She enters $2,850 (her earned income plus $350) on line 1 of Worksheet 1. Filing tax amendment On line 3, she enters $2,850, the larger of $2,850 or $1,000. Filing tax amendment She enters $6,100 on line 4. Filing tax amendment On line 5a, she enters $2,850 (the smaller of $2,850 or $6,100) as her standard deduction. Filing tax amendment Example 3. Filing tax amendment Amy, who is single, is claimed as a dependent on her parents' tax return. Filing tax amendment She is 18 years old and blind. Filing tax amendment She has taxable interest income of $1,000 and wages of $2,000. Filing tax amendment She enters $2,350 (her earned income plus $350) on line 1 of Worksheet 1. Filing tax amendment She enters $2,350 (the larger of $2,350 or $1,000) on line 3, $6,100 on line 4, and $2,350 (the smaller of $2,350 or $6,100) on line 5a. Filing tax amendment Because Amy is blind, she checks the box for blindness and enters “1” in box c at the top of Worksheet 1. Filing tax amendment She enters $1,500 (the number in box c times $1,500) on line 5b. Filing tax amendment Her standard deduction on line 5c is $3,850 ($2,350 + $1,500). Filing tax amendment Standard Deduction of Zero The standard deduction for the following dependents is zero. Filing tax amendment A married dependent filing a separate return whose spouse itemizes deductions. Filing tax amendment A dependent who files a return for a period of less than 12 months due to a change in his or her annual accounting period. Filing tax amendment A nonresident or dual-status alien dependent, unless the dependent is married to a U. Filing tax amendment S. Filing tax amendment citizen or resident alien at the end of the year and chooses to be treated as a U. Filing tax amendment S. Filing tax amendment resident for the year. Filing tax amendment See Publication 519, U. Filing tax amendment S. Filing tax amendment Tax Guide for Aliens, for information on making this choice. Filing tax amendment Example. Filing tax amendment Jennifer, who is a dependent of her parents, is entitled to file a joint return with her husband. Filing tax amendment However, her husband elects to file a separate return and itemize his deductions. Filing tax amendment Because he itemizes, Jennifer's standard deduction on her return is zero. Filing tax amendment She can, however, itemize any of her allowable deductions. Filing tax amendment Dependent's Own Exemption A person who can be claimed as a dependent on another taxpayer's return cannot claim his or her own exemption. Filing tax amendment This is true even if the other taxpayer does not actually claim the exemption. Filing tax amendment Example. Filing tax amendment James and Barbara can claim their child, Ben, as a dependent on their return. Filing tax amendment Ben is a college student who works during the summer and must file a tax return. Filing tax amendment Ben cannot claim his own exemption on his return. Filing tax amendment This is true even if James and Barbara do not claim him as a dependent on their return. Filing tax amendment Withholding From Wages Employers generally withhold federal income tax, social security tax, and Medicare tax from an employee's wages. Filing tax amendment If the employee claims exemption from withholding on Form W-4, the employer will not withhold federal income tax. Filing tax amendment The exemption from withholding does not apply to social security and Medicare taxes. Filing tax amendment Conditions for exemption from withholding. Filing tax amendment   An employee can claim exemption from withholding for 2014 only if he or she meets both of the following conditions. Filing tax amendment For 2013, the employee had a right to a refund of all federal income tax withheld because he or she had no tax liability. Filing tax amendment For 2014, the employee expects a refund of all federal income tax withheld because he or she expects to have no tax liability. Filing tax amendment Dependents. Filing tax amendment   An employee who is a dependent ordinarily cannot claim exemption from withholding if both of the following are true. Filing tax amendment The employee's gross income will be more than $1,000, the minimum standard deduction for 2014. Filing tax amendment The employee's unearned income will be more than $350. Filing tax amendment Exceptions. Filing tax amendment   An employee may be able to claim exemption from withholding even if the employee is a dependent, if the employee: Is age 65 or older, Is blind, or Will claim on his or her 2014 tax return: Adjustments to income, Tax credits, or Itemized deductions. Filing tax amendment The above exceptions do not apply to supplemental wages greater than $1,000,000. Filing tax amendment For more information, see Exemption From Withholding in chapter 1 of Publication 505. Filing tax amendment Example. Filing tax amendment Guy is 17 and a student. Filing tax amendment During the summer he works part time at a grocery store. Filing tax amendment He expects to earn about $1,200 this year. Filing tax amendment He also worked at the store last summer and received a refund of all his withheld income tax because he did not have a tax liability. Filing tax amendment The only other income he expects during the year is $375 interest on a savings account. Filing tax amendment He expects that his parents will be able to claim him as a dependent on their tax return. Filing tax amendment He is not blind and will not claim adjustments to income, itemized deductions, a higher standard deduction, or tax credits on his return. Filing tax amendment Guy cannot claim exemption from withholding when he fills out Form W-4 because his parents will be able to claim him as a dependent, his gross income will be more than $1,000 (the minimum standard deduction amount) and his unearned income will be more than $350. Filing tax amendment Claiming exemption from withholding. Filing tax amendment    To claim exemption from withholding, an employee must enter “Exempt” in the space provided on Form W-4, line 7. Filing tax amendment The employee must complete the rest of the form, as explained in the form instructions, and give it to his or her employer. Filing tax amendment Renewing an exemption from withholding. Filing tax amendment   An exemption from withholding is good for only one year. Filing tax amendment An employee must file a new Form W-4 by February 15 each year to continue the exemption. Filing tax amendment Part 2. Filing tax amendment Tax on Unearned Income of Certain Children The two rules that follow may affect the tax on the unearned income of certain children. Filing tax amendment If the child's interest and dividend income (including capital gain distributions) total less than $10,000, the child's parent may be able to choose to include that income on the parent's return rather than file a return for the child. Filing tax amendment (See Parent's Election To Report Child's Interest and Dividends , later. Filing tax amendment ) If the child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. Filing tax amendment (See Tax for Certain Children Who Have Unearned Income , later. Filing tax amendment ) For these rules, the term “child” includes a legally adopted child and a stepchild. Filing tax amendment These rules apply whether or not the child is a dependent. Filing tax amendment These rules do not apply if neither of the child's parents were living at the end of the year. Filing tax amendment Which Parent's Return To Use If a child's parents are married to each other and file a joint return, use the joint return to figure the tax on the child's unearned income. Filing tax amendment The tax rate and other return information from that return are used to figure the child's tax as explained later under Tax for Certain Children Who Have Unearned Income . Filing tax amendment Parents Who Do Not File a Joint Return For parents who do not file a joint return, the following discussions explain which parent's tax return must be used to figure the tax. Filing tax amendment Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . Filing tax amendment Parents are married. Filing tax amendment   If the child's parents file separate returns, use the return of the parent with the greater taxable income. Filing tax amendment Parents not living together. Filing tax amendment   If the child's parents are married to each other but not living together, and the parent with whom the child lives (the custodial parent) is considered unmarried, use the return of the custodial parent. Filing tax amendment If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. Filing tax amendment   For an explanation of when a married person living apart from his or her spouse is considered unmarried, see Head of Household in Publication 501. Filing tax amendment Parents are divorced. Filing tax amendment   If the child's parents are divorced or legally separated, and the parent who had custody of the child for the greater part of the year (the custodial parent) has not remarried, use the return of the custodial parent. Filing tax amendment Custodial parent remarried. Filing tax amendment   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. Filing tax amendment Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. Filing tax amendment Do not use the return of the noncustodial parent. Filing tax amendment   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. Filing tax amendment If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. Filing tax amendment Parents never married. Filing tax amendment   If a child's parents have never been married to each other, but lived together all year, use the return of the parent with the greater taxable income. Filing tax amendment If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. Filing tax amendment Widowed parent remarried. Filing tax amendment   If a widow or widower remarries, the new spouse is treated as the child's other parent. Filing tax amendment The rules explained earlier under Custodial parent remarried apply. Filing tax amendment Parent's Election To Report Child's Interest and Dividends You may be able to elect to include your child's interest and dividend income (including capital gain distributions) on your tax return. Filing tax amendment If you do, your child will not have to file a return. Filing tax amendment You can make this election only if all the following conditions are met. Filing tax amendment Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. Filing tax amendment Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Filing tax amendment The child's gross income was less than $10,000. Filing tax amendment The child is required to file a return unless you make this election. Filing tax amendment The child does not file a joint return for the year. Filing tax amendment No estimated tax payment was made for the year, and no overpayment from the previous year (or from any amended return) was applied to this year under your child's name and social security number. Filing tax amendment No federal income tax was withheld from your child's income under the backup withholding rules. Filing tax amendment You are the parent whose return must be used when applying the special tax rules for children. Filing tax amendment (See Which Parent's Return To Use , earlier. Filing tax amendment ) These conditions are also shown in Figure 1. Filing tax amendment Certain January 1 birthdays. Filing tax amendment   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. Filing tax amendment You cannot make this election for such a child unless the child was a full-time student. Filing tax amendment   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. Filing tax amendment You cannot make this election for such a child. Filing tax amendment How to make the election. Filing tax amendment    Make the election by attaching Form 8814 to your Form 1040 or Form 1040NR. Filing tax amendment (If you make this election, you cannot file Form 1040A or Form 1040EZ. Filing tax amendment ) Attach a separate Form 8814 for each child for whom you make the election. Filing tax amendment You can make the election for one or more children and not for others. Filing tax amendment Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. Filing tax amendment Rate may be higher. Filing tax amendment   If your child received qualified dividends or capital gain distributions, you may pay up to $100 more tax if you make this election instead of filing a separate tax return for the child. Filing tax amendment This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. Filing tax amendment However, if you file a separate return for the child, the tax rate may be as low as 0% (zero percent) because of the preferential tax rates for qualified dividends and capital gain distributions. Filing tax amendment Deductions you cannot take. Filing tax amendment   By making the Form 8814 election, you cannot take any of the following deductions that the child would be entitled to on his or her return. Filing tax amendment The additional standard deduction if the child is blind. Filing tax amendment The deduction for a penalty on an early withdrawal of your child's savings. Filing tax amendment Itemized deductions (such as your child's investment expenses or charitable contributions). Filing tax amendment Figure 1. Filing tax amendment Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. Filing tax amendment Figure 1. Filing tax amendment Can You Include Your Child's Income On Your Tax Return? Deductible investment interest. Filing tax amendment   If you use Form 8814, your child's unearned income is considered your unearned income. Filing tax amendment To figure the limit on your deductible investment interest, add the child's unearned income to yours. Filing tax amendment However, if your child received qualified dividends, capital gain distributions, or Alaska Permanent Fund dividends, see chapter 3 of Publication 550 for information about how to figure the limit. Filing tax amendment Alternative minimum tax. Filing tax amendment    If your child received tax-exempt interest (or exempt-interest dividends paid by a regulated investment company) from certain private activity bonds, you must determine if that interest is a tax preference item for alternative minimum tax (AMT) purposes. Filing tax amendment If it is, you must include it with your own tax preference items when figuring your AMT. Filing tax amendment See Form 6251, Alternative Minimum Tax—Individuals, and its instructions for details. Filing tax amendment Reduced deductions or credits. Filing tax amendment   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return, including the following. Filing tax amendment Deduction for contributions to a traditional individual retirement arrangement (IRA). Filing tax amendment Deduction for student loan interest. Filing tax amendment Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. Filing tax amendment Credit for child and dependent care expenses. Filing tax amendment Child tax credit. Filing tax amendment Education tax credits. Filing tax amendment Earned income credit. Filing tax amendment Penalty for underpayment of estimated tax. Filing tax amendment   If you make this election for 2013 and did not have enough tax withheld or pay enough estimated tax to cover the tax you owe, you may be subject to a penalty. Filing tax amendment If you plan to make this election for 2014, you may need to increase your federal income tax withholding or your estimated tax payments to avoid the penalty. Filing tax amendment Get Publication 505 for more information. Filing tax amendment Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. Filing tax amendment Only the amount over $2,000 is added to your income. Filing tax amendment The amount over $2,000 is shown on Form 8814, line 6. Filing tax amendment Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. Filing tax amendment Include the amount from Form 8814, line 12, on Form 1040 or Form 1040NR, line 21. Filing tax amendment If you file more than one Form 8814, include the total amounts from line 12 of all your Forms 8814 on Form 1040 or Form 1040NR, line 21. Filing tax amendment On the dotted line next to line 21, enter “Form 8814” and the total of the Form 8814, line 12 amounts. Filing tax amendment Note. Filing tax amendment The tax on the first $2,000 is figured on Form 8814, Part II. Filing tax amendment See Figuring Additional Tax , later. Filing tax amendment Qualified dividends. Filing tax amendment   Enter on Form 8814, line 2a, any ordinary dividends your child received. Filing tax amendment This amount may include qualified dividends. Filing tax amendment Qualified dividends are those dividends reported on Form 1040, line 9b, or Form 1040NR, line 10b, and are eligible for lower tax rates that apply to a net capital gain. Filing tax amendment For detailed information about qualified dividends, see Publication 550. Filing tax amendment   If your child received qualified dividends, the amount of these dividends that is added to your income must be reported on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. Filing tax amendment You do not include these dividends on Form 8814, line 12, or on line 21 of Form 1040 or Form 1040NR. Filing tax amendment   Enter the child's qualified dividends on Form 8814, line 2b. Filing tax amendment But do not include this amount on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. Filing tax amendment Instead, include the amount from Form 8814, line 9, on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. Filing tax amendment (The amount on Form 8814, line 9, may be less than the amount on Form 8814, line 2b, because lines 7 through 12 of the form divide the $2,000 base amount on Form 8814, line 5, between the child's qualified dividends, capital gain distributions, and other interest and dividend income, reducing each of those amounts. Filing tax amendment ) Capital gain distributions. Filing tax amendment   Enter on Form 8814, line 3, any capital gain distributions your child received. Filing tax amendment The amount of these distributions that is added to your income must be reported on Schedule D (Form 1040), line 13, or, if you are not required to file Schedule D, on Form 1040, line 13, or Form 1040NR, line 14. Filing tax amendment You do not include it on Form 8814, line 12, or on line 21 of Form 1040 or Form 1040NR. Filing tax amendment   Include the amount from Form 8814, line 10, on Schedule D, line 13; Form 1040, line 13; or Form 1040NR, line 14, whichever applies. Filing tax amendment (The amount on Form 8814, line 10, may be less than the amount on Form 8814, line 3, because lines 7 through 12 of the form divide the $2,000 base amount on Form 8814, line 5, between the child's qualified dividends, capital gain distributions, and other interest and dividend income, reducing each of those amounts. Filing tax amendment ) Collectibles (28% rate) gain. Filing tax amendment    If any of the child's capital gain distributions are reported on Form 1099-DIV as collectibles (28% rate) gain, you must determine how much to also include on line 4 of the 28% Rate Gain Worksheet, in the instructions for Schedule D, line 18. Filing tax amendment Multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. Filing tax amendment The numerator is the part of the child's total capital gain distribution that is collectibles (28% rate) gain. Filing tax amendment The denominator is the child's total capital gain distribution. Filing tax amendment Enter the result on line 4 of the 28% Rate Gain Worksheet. Filing tax amendment Unrecaptured section 1250 gain. Filing tax amendment   If any of the child's capital gain distributions are reported on Form 1099-DIV as unrecaptured section 1250 gain, you must determine how much to include on line 11 of the Unrecaptured Section 1250 Gain Worksheet in the instructions for Schedule D, line 19. Filing tax amendment Multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. Filing tax amendment The numerator is the part of the child's total capital gain distribution that is unrecaptured section 1250 gain. Filing tax amendment The denominator is the child's total capital gain distribution. Filing tax amendment Enter the result on the Unrecaptured Section 1250 Gain Worksheet, line 11. Filing tax amendment Section 1202 gain. Filing tax amendment   If any of the child's capital gain distributions are reported as section 1202 gain (gain on qualified small business stock) on Form 1099-DIV, part or all of that gain may be eligible for the section 1202 exclusion. Filing tax amendment (For information about the exclusion, see chapter 4 of Publication 550. Filing tax amendment ) To figure that part, multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. Filing tax amendment The numerator is the part of the child's total capital gain distribution that is section 1202 gain. Filing tax amendment The denominator is the child's total capital gain distribution. Filing tax amendment Your section 1202 exclusion is generally 50% of the result, but may be subject to a limit. Filing tax amendment In some cases, the exclusion is more than 50%. Filing tax amendment See the instructions for Schedule D for details and information on how to report the exclusion amount. Filing tax amendment Example. Filing tax amendment Fred is 6 years old. Filing tax amendment In 2013, he received dividend income of $2,100, which included $1,575 of ordinary dividends and a $525 capital gain distribution from a mutual fund. Filing tax amendment (None of the distributions were reported on Form 1099-DIV as unrecaptured section 1250 gain, section 1202 gain, or collectibles (28% rate) gain. Filing tax amendment ) All of the ordinary dividends are qualified dividends. Filing tax amendment He has no other income and is not subject to backup withholding. Filing tax amendment No estimated tax payments were made under his name and social security number. Filing tax amendment Fred's parents elect to include Fred's income on their tax return instead of filing a return for him. Filing tax amendment They figure the amount to report on Form 1040, lines 9a and 9b, the amount to report on their Schedule D, line 13, and the amount to report on Form 1040, line 21, as follows. Filing tax amendment They leave lines 1a and 1b of Form 8814 blank because Fred does not have any interest income. Filing tax amendment They enter his ordinary dividends of $1,575 on lines 2a and 2b because all of Fred's ordinary dividends are qualified dividends. Filing tax amendment They enter the amount of Fred's capital gain distributions, $525, on line 3. Filing tax amendment Next, they add the amounts on lines 1a, 2a, and 3 and enter the result, $2,100, on line 4. Filing tax amendment They subtract the base amount on line 5, $2,000, from the amount on line 4, $2,100, and enter the result, $100, on line 6. Filing tax amendment This is the total amount from Form 8814 to be reported on their return. Filing tax amendment Next, they figure how much of this amount is qualified dividends and how much is capital gain distributions. Filing tax amendment They divide the amount on line 2b, $1,575, by the amount on line 4, $2,100. Filing tax amendment They enter the result, . Filing tax amendment 75, on line 7. Filing tax amendment They divide the amount on line 3, $525, by the amount on line 4, $2,100. Filing tax amendment They enter the result, . Filing tax amendment 25, on line 8. Filing tax amendment They multiply the amount on line 6, $100, by the decimal on line 7, . Filing tax amendment 75, and enter the result, $75, on line 9. Filing tax amendment They multiply the amount on line 6, $100, by the decimal on line 8, . Filing tax amendment 25, and enter the result, $25, on line 10. Filing tax amendment They include the amount from line 9, $75, on lines 9a and 9b of their Form 1040 and enter “Form 8814 – $75” on the dotted lines next to lines 9a and 9b. Filing tax amendment They include the amount from line 10, $25, on line 13 of their Schedule D (Form 1040) and enter “Form 8814 – $25” on the dotted line next to Schedule D, line 13. Filing tax amendment They enter $100 ($75 + $25) on line 11 and -0- ($100 – $100) on line 12. Filing tax amendment Because the amount on line 12 is -0-, they do not include any amount from Form 8814 on their Form 1040, line 21. Filing tax amendment Figuring Additional Tax Use Form 8814, Part II, to figure the tax on the $2,000 of your child's interest and dividends that you do not include in your income. Filing tax amendment This tax is added to the tax figured on your income. Filing tax amendment This additional tax is the smaller of: 10% x (your child's gross income − $1,000), or $100. Filing tax amendment Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44, or Form 1040NR, line 42. Filing tax amendment Check box a on Form 1040, line 44, or Form 1040NR, line 42. Filing tax amendment Tax for Certain Children Who Have Unearned Income If a child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. Filing tax amendment If the parent does not or cannot choose to include the child's income on the parent's return, use Form 8615 to figure the child's tax. Filing tax amendment Attach the completed form to the child's Form 1040, Form 1040A, or Form 1040NR. Filing tax amendment When Form 8615 must be filed. Filing tax amendment   Form 8615 must be filed for a child if all of the following statements are true. Filing tax amendment The child's unearned income was more than $2,000. Filing tax amendment The child is required to file a return for 2013. Filing tax amendment The child either: Was under age 18 at the end of the year, Was age 18 at the end of the year and did not have earned income that was more than half of his or her support, or Was over age 18 and under age 24 at the end of the year, was a full-time student, and did not have earned income that was more than half of his or her support. Filing tax amendment At least one of the child's parents was alive at the end of 2013. Filing tax amendment The child does not file a joint return for 2013. Filing tax amendment These conditions are also shown in Figure 2. Filing tax amendment Certain January 1 birthdays. Filing tax amendment   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. Filing tax amendment IF a child was born on. Filing tax amendment . Filing tax amendment . Filing tax amendment THEN, at the end of 2013, the child is considered to be. Filing tax amendment . Filing tax amendment . Filing tax amendment January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. Filing tax amendment The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. Filing tax amendment  **This child meets condition 3 only if the child was a full-time student who did not have earned income that was more than half of the child's support. Filing tax amendment  ***Do not use Form 8615 for this child. Filing tax amendment Figure 2. Filing tax amendment Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. Filing tax amendment Figure 2. Filing tax amendment Do You Have To Use Form 8615 To Figure Your Child's Tax? Providing Parental Information (Form 8615, Lines A–C) On Form 8615, lines A and B, enter the parent's name and social security number. Filing tax amendment (If the parents filed a joint return, enter the name and social security number listed first on the joint return. Filing tax amendment ) On line C, check the box for the parent's filing status. Filing tax amendment See Which Parent's Return To Use, earlier, for information on which parent's return information must be used on Form 8615. Filing tax amendment Parent with different tax year. Filing tax amendment   If the parent and the child do not have the same tax year, complete Form 8615 using the information on the parent's return for the tax year that ends in the child's tax year. Filing tax amendment Example. Filing tax amendment Kimberly must use her mother's tax and taxable income to complete her Form 8615 for calendar year 2013 (January 1 – December 31). Filing tax amendment Kimberly's mother files her tax return on a fiscal year basis (July 1 – June 30). Filing tax amendment Kimberly must use the information on her mother's return for the tax year ending June 30, 2013, to complete her 2013 Form 8615. Filing tax amendment Parent's return information not known timely. Filing tax amendment   If the information needed from the parent's return is not known by the time the child's return is due (usually April 15), you can file the return using estimates. Filing tax amendment   You can use any reasonable estimate. Filing tax amendment This includes using information from last year's return. Filing tax amendment If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. Filing tax amendment   When you get the correct information, file an amended return on Form 1040X, Amended U. Filing tax amendment S. Filing tax amendment Individual Income Tax Return. Filing tax amendment Extension of time to file. Filing tax amendment   Instead of using estimates, you can get an automatic 6-month extension of time to file if, by the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Filing tax amendment S. Filing tax amendment Individual Income Tax Return. Filing tax amendment See the instructions for Form 4868 for details. Filing tax amendment    An extension of time to file is not an extension of time to pay. Filing tax amendment You must make an accurate estimate of the tax for 2013. Filing tax amendment If you do not pay the full amount due by the regular due date, the child will owe interest and may also be charged penalties. Filing tax amendment See Form 4868 and its instructions. Filing tax amendment Parent's return information not available. Filing tax amendment   If a child cannot get the required information about his or her parent's tax return, the child (or the child's legal representative) can request the necessary information from the Internal Revenue Service (IRS). Filing tax amendment How to request. Filing tax amendment   After the end of the tax year, send a signed, written request for the information to the Internal Revenue Service Center where the parent's return will be filed. Filing tax amendment (The IRS cannot process a request received before the end of the tax year. Filing tax amendment )    You should also consider getting an extension of time to file the child's return, because there may be a delay in getting the requested information. Filing tax amendment   The request must contain all of the following. Filing tax amendment A statement that you are making the request to comply with section 1(g) of the Internal Revenue Code and that you have tried to get the information from the parent. Filing tax amendment Proof of the child's age (for example, a copy of the child's birth certificate). Filing tax amendment Evidence the child has more than $2,000 of unearned income (for example, a copy of the child's prior year tax return or copies of Forms 1099 for the current year). Filing tax amendment The name, address, social security number (if known), and filing status (if known) of the parent whose information is to be shown on Form 8615. Filing tax amendment    A child's legal representative making the request should include a copy of his or her Power of Attorney, such as Form 2848, or proof of legal guardianship. Filing tax amendment Step 1. Filing tax amendment Figuring the Child's Net Unearned Income (Form 8615, Part I) The first step in figuring a child's tax using Form 8615 is to figure the child's net unearned income. Filing tax amendment To do that, use Form 8615, Part I. Filing tax amendment Line 1 (Unearned Income) If the child had no earned income, enter on this line the adjusted gross income shown on the child's return. Filing tax amendment Adjusted gross income is shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Filing tax amendment Form 1040EZ and Form 1040NR-EZ cannot be used if Form 8615 must be filed. Filing tax amendment If the child had earned income, figure the amount to enter on Form 8615, line 1, by using the worksheet in the instructions for the form. Filing tax amendment However, use the following worksheet if: the child has excluded any foreign earned income, deducted a loss from self-employment, or has a net operating loss from another year. Filing tax amendment Alternate Worksheet for Form 8615, Line 1 A. Filing tax amendment Enter the amount from the child's Form 1040, line 22, or Form 1040NR, line 23   B. Filing tax amendment Enter the total of any net loss  from self-employment, any net operating loss deduction, any foreign earned income exclusion, and any foreign housing exclusion from the child's Form 1040 or Form 1040NR. Filing tax amendment Enter this total as a positive number (greater than zero)   C. Filing tax amendment Add line A and line B and  enter the total   D. Filing tax amendment Enter the child's earned income plus any amount from the child's Form 1040, line 30, or the child's Form 1040NR, line 30     Generally, the child's earned income is the total of the amounts reported on Form 1040, lines 7, 12, and 18 (if line 12 or 18 is a loss, use zero) or Form 1040NR, lines 8, 13, and 19 (if line 13 or 19 is a loss, use zero)   E. Filing tax amendment Subtract line D from line C. Filing tax amendment Enter the result here and on Form 8615, line 1   Unearned income defined. Filing tax amendment   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually performed. Filing tax amendment It includes taxable interest, dividends, capital gains (including capital gain distributions), the taxable part of social security and pension payments, certain distributions from trusts, and unemployment compensation. Filing tax amendment Unearned income includes amounts produced by assets the child obtained with earned income (such as interest on a savings account into which the child deposited wages). Filing tax amendment Nontaxable income. Filing tax amendment   For this purpose, unearned income includes only amounts the child must include in gross income. Filing tax amendment Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. Filing tax amendment Capital loss. Filing tax amendment   A child's capital losses are taken into account in figuring the child's unearned income. Filing tax amendment Capital losses are first applied against capital gains. Filing tax amendment If the capital losses are more than the capital gains, the difference (up to $3,000) is subtracted from the child's interest, dividends, and other unearned income. Filing tax amendment Any difference over $3,000 is carried to the next year. Filing tax amendment Income from property received as a gift. Filing tax amendment   A child's unearned income includes all income produced by property belonging to the child. Filing tax amendment This is true even if the property was transferred to the child, regardless of when the property was transferred or purchased or who transferred it. Filing tax amendment   A child's unearned income includes income produced by property given as a gift to the child. Filing tax amendment This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. Filing tax amendment Example. Filing tax amendment Amanda Black, age 13, received the following income. Filing tax amendment Dividends—$800 Wages—$2,100 Taxable interest—$1,200 Tax-exempt interest—$100 Capital gains—$300 Capital losses—($200) The dividends were qualified dividends on stock given to her by her grandparents. Filing tax amendment Amanda's unearned income is $2,100. Filing tax amendment This is the total of the dividends ($800), taxable interest ($1,200), and capital gains reduced by capital losses ($300 − $200 = $100). Filing tax amendment Her wages are earned (not unearned) income because they are received for work actually performed. Filing tax amendment Her tax-exempt interest is not included because it is nontaxable. Filing tax amendment Trust income. Filing tax amendment   If a child is the beneficiary of a trust, distributions of taxable interest, dividends, capital gains, and other unearned income from the trust are unearned income to the child. Filing tax amendment   However, taxable distributions from a qualified disability trust are considered earned income for the purposes of completing Form 8615. Filing tax amendment See the Form 8615 instructions for details. Filing tax amendment Adjustment to income. Filing tax amendment   In figuring the amount to enter on line 1, the child's unearned income is reduced by any penalty on the early withdrawal of savings. Filing tax amendment Line 2 (Deductions) If the child does not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter $2,000 on line 2. Filing tax amendment If the child itemizes deductions, enter on line 2 the larger of: $1,000 plus the portion of the child's itemized deductions on Schedule A (Form 1040), line 29 (or Schedule A (Form 1040NR), line 15), that are directly connected with the production of the unearned income entered on line 1, or $2,000. Filing tax amendment Directly connected. Filing tax amendment   Itemized deductions are directly connected with the production of unearned income if they are for expenses paid to produce or collect taxable income or to manage, conserve, or maintain property held for producing income. Filing tax amendment These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. Filing tax amendment    These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). Filing tax amendment Only the amount greater than 2% of the child's adjusted gross income can be deducted. Filing tax amendment See Publication 529, Miscellaneous Deductions, for more information. Filing tax amendment Example 1. Filing tax amendment Roger, age 12, has unearned income of $8,000, no other income, no adjustments to income, and itemized deductions of $300 (net of the 2%-of-adjusted-gross-income limit) that are directly connected with his unearned income. Filing tax amendment His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. Filing tax amendment Roger enters $2,000 on line 2 because that is more than the total of $1,000 plus his directly-connected itemized deductions of $300. Filing tax amendment Example 2. Filing tax amendment Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. Filing tax amendment She has no other income. Filing tax amendment She has itemized deductions of $1,050 (net of the 2%-of-adjusted-gross-income limit) that are directly connected with the production of her unearned income. Filing tax amendment Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). Filing tax amendment The amount on line 2 is $2,050. Filing tax amendment This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. Filing tax amendment Line 3 Subtract line 2 from line 1 and enter the result on this line. Filing tax amendment If zero or less, do not complete the rest of the form. Filing tax amendment However, you must still attach Form 8615 to the child's tax return. Filing tax amendment Figure the tax on the child's taxable income in the normal manner. Filing tax amendment Line 4 (Child's Taxable Income) Enter on line 4 the child's taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, line 41. Filing tax amendment Child files Form 2555 or 2555-EZ. Filing tax amendment   If the child files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, the Foreign Earned Income Tax Worksheet (in the Form 1040 instructions) is used to figure the child's tax. Filing tax amendment Enter the amount from line 3 of the Foreign Earned Income Tax Worksheet as the child's taxable income on Form 8615, line 4. Filing tax amendment Line 5 (Net Unearned Income) A child's net unearned income cannot be more than his or her taxable income. Filing tax amendment Enter on Form 8615, line 5, the smaller of line 3 or line 4. Filing tax amendment This is the child's net unearned income. Filing tax amendment If zero or less, do not complete the rest of the form. Filing tax amendment However, you must still attach Form 8615 to the child's tax return. Filing tax amendment Figure the tax on the child's taxable income in the normal manner. Filing tax amendment Step 2. Filing tax amendment Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) The next step in completing Form 8615 is to figure a tentative tax on the child's net unearned income at the parent's tax rate. Filing tax amendment The tentative tax at the parent's tax rate is the difference between the tax on the parent's taxable income figured with the child's net unearned income (plus the net unearned income of any other child whose Form 8615 includes the tax return information of that parent) and the tax figured without it. Filing tax amendment When figuring the tentative tax at the parent's tax rate on Form 8615, do not refigure any of the exclusions, deductions, or credits on the parent's return because of the child's net unearned income. Filing tax amendment For example, do not refigure the medical expense deduction. Filing tax amendment Figure the tentative tax on Form 8615, lines 6 through 13. Filing tax amendment Line 6 (Parent's Taxable Income) Enter on line 6 the amount from the parent's Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. Filing tax amendment If the parent's taxable income is zero or less, enter zero on line 6. Filing tax amendment Parent files Form 2555 or 2555-EZ. Filing tax amendment   If the parent files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, the Foreign Earned Income Tax Worksheet in the Form 1040 instructions is used to figure the parent's tax. Filing tax amendment Enter the amount from line 3 of the Foreign Earned Income Tax Worksheet as the parent's taxable income, on line 6 of Form 8615. Filing tax amendment Line 7 (Net Unearned Income of Other Children) If the tax return information of the parent is also used on any other child's Form 8615, enter on line 7 the total of the amounts from line 5 of all the other children's Forms 8615. Filing tax amendment Do not include the amount from line 5 of the Form 8615 being completed. Filing tax amendment (The term “other child” means any other child whose Form 8615 uses the tax information of the parent identified on Lines A and B of Form 8615. Filing tax amendment ) Example. Filing tax amendment Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. Filing tax amendment The children's net unearned income amounts on line 5 of their Forms 8615 are: Sharon—$800 Jerry—$600 Mike—$1,000 Line 7 of Sharon's Form 8615 will show $1,600, the total of the amounts on line 5 of Jerry's and Mike's Forms 8615. Filing tax amendment Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). Filing tax amendment Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). Filing tax amendment Other children's information not available. Filing tax amendment   If the net unearned income of the other children is not available when the return is due, either file the return using estimates or get an extension of time to file. Filing tax amendment Estimates and extensions are discussed earlier under Providing Parental Information (Form 8615, Lines A–C) . Filing tax amendment Line 8 (Parent's Taxable Income Plus Children's Net Unearned Income) Enter on this line the total of lines 5, 6, and 7. Filing tax amendment You must determine the amount of net capital gain and qualified dividends included on this line before completing Form 8615, line 9. Filing tax amendment Net capital gain. Filing tax amendment   Net capital gain is the smaller of the gain, if any, on Schedule D (Form 1040), line 15, or the gain, if any, on Schedule D, line 16. Filing tax amendment If Schedule D is not required, it is the amount on Form 1040, line 13; Form 1040A, line 10; or Form 1040NR, line 14. Filing tax amendment Qualified dividends. Filing tax amendment   Qualified dividends are those dividends reported on line 9b of Form 1040 or Form 1040A, or line 10b of Form 1040NR. Filing tax amendment Net capital gain and qualified dividends on line 8. Filing tax amendment   If neither the child, nor the parent, nor any other child has net capital gain, the net capital gain on line 8 is zero. Filing tax amendment   If neither the child, nor the parent, nor any other child has qualified dividends, the amount of qualified dividends on line 8 is zero. Filing tax amendment   If the child, parent, or any other child has net capital gain, figure the amount of net capital gain included on line 8 by adding together the net capital gain amounts included on lines 5, 6, and 7 of Form 8615. Filing tax amendment   If the child, parent, or any other child has qualified dividends, figure the amount of qualified dividends included on line 8 by adding together the qualified dividend amounts included on lines 5, 6, and 7. Filing tax amendment   Use the instructions for Form 8615, line 8, including the appropriate Line 5 Worksheet, to find these amounts. Filing tax amendment See the instructions for Form 8615 for more details. Filing tax amendment Note. Filing tax amendment The amount of any net capital gain or qualified dividends is not separately reported on line 8. Filing tax amendment It is  needed, however, when figuring the tax on line 9. Filing tax amendment Line 9 (Tax on Parent's Taxable Income Plus Children's Net Unearned Income) Figure the tax on the amount on line 8 using the Tax Table, the Tax Computation Worksheet, the Qualified Dividends and Capital Gain Tax Worksheet (in the Form 1040, 1040A, or 1040NR instructions), the Schedule D Tax Worksheet (in the Schedule D instructions), or Schedule J (Form 1040), as follows. Filing tax amendment If line 8 does not include any net capital gain or qualified dividends, use the Tax Table or Tax Computation Worksheet to figure this tax. Filing tax amendment But if Schedule J, Income Averaging for Farmers and Fishermen, is used to figure the tax on the parent's return, use it to figure this tax. Filing tax amendment If line 8 includes any net capital gain or qualified dividends, use the Qualified Dividends and Capital Gain Tax Worksheet to figure this tax. Filing tax amendment For details, see the instructions for Form 8615, line 9. Filing tax amendment However, if the child, parent, or any other child has 28% rate gain or unrecaptured section 1250 gain, use the Schedule D Tax Worksheet. Filing tax amendment But if Schedule J is used to figure the tax on the parent's return, use it to figure this tax. Filing tax amendment Child files Form 2555 or 2555-EZ. Filing tax amendment   If line 8 includes any net capital gain or qualified dividends and the child, or any other child filing Form 8615, also files Form 2555 or 2555-EZ, use Using the Schedule D Tax Worksheet for line 9 tax, next, to figure the line 9 tax. Filing tax amendment Using the Schedule D Tax Worksheet for line 9 tax. Filing tax amendment    Use the Schedule D Tax Worksheet (in the Schedule D instructions) to figure the line 9 tax on Form 8615 if the child, parent, or any other child has unrecaptured section 1250 gain or 28% rate gain. Filing tax amendment If you must use the Schedule D Tax Worksheet, first complete any Schedule D and any actual Schedule D Tax Worksheet required for the child, parent, or any other child. Filing tax amendment Then figure the line 9 tax using another Schedule D Tax Worksheet. Filing tax amendment (Do not attach this Schedule D Tax Worksheet to the child's return. Filing tax amendment )   Complete this Schedule D Tax Worksheet as follows. Filing tax amendment On line 1, enter the amount from Form 8615, line 8. Filing tax amendment On line 2, enter the qualified dividends included on Form 8615, line 8. Filing tax amendment (See the earlier discussion for line 8. Filing tax amendment ) On line 3, enter the total of the amounts, if any, on line 4g of all Forms 4952 filed by the child, parent, or any other child. Filing tax amendment On line 4, enter the total of the amounts, if any, on line 4e of all Forms 4952 filed by the child, parent, or any other child. Filing tax amendment If applicable, include instead the smaller amount entered on the dotted line next to line 4e. Filing tax amendment On lines 5 and 6, follow the worksheet instructions. Filing tax amendment On line 7, enter the net capital gain included on Form 8615, line 8. Filing tax amendment (See the earlier discussion for line 8. Filing tax amendment ) On lines 8 through 10, follow the worksheet instructions. Filing tax amendment On line 11, enter zero if neither the child, nor the parent, nor any other child has unrecaptured section 1250 gain (Schedule D, line 19) or 28% rate gain (Schedule D, line 18). Filing tax amendment Otherwise, enter the amount of unrecaptured section 1250 gain and 28% rate gain included in the net capital gain on line 8 of Form 8615. Filing tax amendment Figure these amounts as explained later under Figuring unrecaptured section 1250 gain (line 11) and Figuring 28% rate gain (line 11). Filing tax amendment If the Foreign Earned Income Tax Worksheet was used to figure the parent's tax or the tax of any child, go to step 10 below. Filing tax amendment Otherwise, skip steps 10, 11, and 12 below, and go to step 13. Filing tax amendment Determine whether there is a line 8 capital gain excess as follows. Filing tax amendment Add the amounts on line 2 of all Foreign Earned Income Tax Worksheets completed by the parent or any child for whom Form 8615 is filed. Filing tax amendment (But for each child do not add more than the excess, if any, of the amount on line 5 of the child's Form 8615 over the child's taxable income on Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, line 41. Filing tax amendment ) Subtract (a) from the amount on line 1 of this Schedule D Tax Worksheet. Filing tax amendment Subtract (b) from the amount on line 10 of this Schedule D Tax Worksheet. Filing tax amendment If the result is more than zero, that amount is the line 8 capital gain excess. Filing tax amendment If the result is zero or less, there is no line 8 capital gain excess. Filing tax amendment If there is no line 8 capital gain excess, skip step 12 below and go to step 13. Filing tax amendment If there is a line 8 capital gain excess, complete a second Schedule D Tax Worksheet as instructed above and in step 13, but in its entirety and with the following additional modifications. Filing tax amendment (These modifications are to be made only for purposes of filling out this additional Schedule D Tax Worksheet. Filing tax amendment ) Reduce the amount you would otherwise enter on line 9 (but not below zero) by the line 8 capital gain excess. Filing tax amendment Reduce the amount you would otherwise enter on line 6 (but not below zero) by any of the line 8 capital gain excess not used in (a) above. Filing tax amendment If the child, parent, or any other child has 28% rate gain, reduce the amount you would otherwise enter on line 8 of Worksheet 1 for Line 11 of the Schedule D Tax Worksheet – 28% Rate Gain (Line 9 Tax), shown later, (but not below zero) by the line 8 capital gain excess, and refigure the amount on line 11 of this Schedule D Tax Worksheet. Filing tax amendment If the child, parent, or any other child has unrecaptured section 1250 gain, reduce the amount you would otherwise enter on line 8 of Worksheet 2 for Line 11 of the Schedule D Tax Worksheet – Unrecaptured Section 1250 Gain (Line 9 Tax) (but not below zero) by the line 8 capital gain excess not used in 12(c), and refigure the amount on line 11 of this Schedule D Tax Worksheet. Filing tax amendment Complete lines 12 through 45 following the worksheet instructions. Filing tax amendment Use the parent's filing status to complete lines 15, 42, and 44. Filing tax amendment Enter the amount from line 45 of this Schedule D Tax Worksheet on Form 8615, line 9, and check the box on that line
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Page Last Reviewed or Updated: 27-Feb-2014

The Filing Tax Amendment

Filing tax amendment Publication 503 - Main Content Table of Contents Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Filing tax amendment Employment Taxes for Household Employers How To Get Tax HelpLow Income Taxpayer Clinics Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040, Form 1040A, or Form 1040NR, not Form 1040EZ or Form 1040NR-EZ, and meet all the following tests. Filing tax amendment The care must be for one or more qualifying persons who are identified on Form 2441. Filing tax amendment (See Qualifying Person Test. Filing tax amendment ) You (and your spouse if filing jointly) must have earned income during the year. Filing tax amendment (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Filing tax amendment ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Filing tax amendment (See Work-Related Expense Test, later. Filing tax amendment ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Filing tax amendment If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. Filing tax amendment You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. Filing tax amendment See Payments to Relatives or Dependents under Work-Related Expense Test, later. Filing tax amendment Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Filing tax amendment If you are married, you must file a joint return, unless an exception applies to you. Filing tax amendment See Joint Return Test, later. Filing tax amendment You must identify the care provider on your tax return. Filing tax amendment (See Provider Identification Test, later. Filing tax amendment ) If you exclude or deduct dependent care benefits provided by a dependent care benefit plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). Filing tax amendment (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. Filing tax amendment See Reduced Dollar Limit under How To Figure the Credit, later. Filing tax amendment ) These tests are presented in Figure A and are also explained in detail in this publication. Filing tax amendment Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Filing tax amendment A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart , later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Filing tax amendment Dependent defined. Filing tax amendment   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Filing tax amendment To be your dependent, a person must be your qualifying child (or your qualifying relative). Filing tax amendment Qualifying child. Filing tax amendment   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Filing tax amendment More information. Filing tax amendment   For more information about who is a dependent or a qualifying child, see Publication 501. Filing tax amendment Physically or mentally not able to care for oneself. Filing tax amendment   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Filing tax amendment Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Filing tax amendment Person qualifying for part of year. Filing tax amendment   You determine a person's qualifying status each day. Filing tax amendment For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. Filing tax amendment Also see Yearly limit under Dollar Limit, later. Filing tax amendment Birth or death of otherwise qualifying person. Filing tax amendment   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home more than half the time he or she was alive in 2013. Filing tax amendment Taxpayer identification number. Filing tax amendment   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Filing tax amendment If the correct information is not shown, the credit may be reduced or disallowed. Filing tax amendment Individual taxpayer identification number (ITIN) for aliens. Filing tax amendment   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. Filing tax amendment The ITIN is entered wherever an SSN is requested on a tax return. Filing tax amendment If the alien does not have an ITIN, he or she must apply for one. Filing tax amendment See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. Filing tax amendment   An ITIN is for tax use only. Filing tax amendment It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Filing tax amendment S. Filing tax amendment law. Filing tax amendment Adoption taxpayer identification number (ATIN). Filing tax amendment   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. Filing tax amendment File Form W-7A, Application for Taxpayer Identification Number for Pending U. Filing tax amendment S. Filing tax amendment Adoptions. Filing tax amendment Child of divorced or separated parents or parents living apart. Filing tax amendment   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. Filing tax amendment   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Filing tax amendment If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. Filing tax amendment For details and an exception for a parent who works at night, see Publication 501. Filing tax amendment   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. Filing tax amendment Please click here for the text description of the image. Filing tax amendment Figure a. Filing tax amendment Can you claim the credit Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Filing tax amendment Earned income. Filing tax amendment   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Filing tax amendment A net loss from self-employment reduces earned income. Filing tax amendment Earned income also includes strike benefits and any disability pay you report as wages. Filing tax amendment   Generally, only taxable compensation is included. Filing tax amendment However, you can elect to include nontaxable combat pay in earned income. Filing tax amendment If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Filing tax amendment (In other words, if one of you makes the election, the other one can also make it but does not have to. Filing tax amendment ) Including this income will give you a larger credit only if your (or your spouse's) other earned income is less than the amount entered on line 3 of Form 2441. Filing tax amendment You should figure your credit both ways and make the election if it gives you a greater tax benefit. Filing tax amendment    You can choose to include your nontaxable combat pay in earned income when figuring your credit for child and dependent care expenses, even if you choose not to include it in earned income for the earned income credit or the exclusion or deduction for dependent care benefits. Filing tax amendment Members of certain religious faiths opposed to social security. Filing tax amendment   This section is for persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes. Filing tax amendment These forms are: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, and Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits, for use by members of recognized religious groups. Filing tax amendment   Each form is discussed here in terms of what is or is not earned income for purposes of the child and dependent care credit. Filing tax amendment For information on the use of these forms, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Filing tax amendment Form 4361. Filing tax amendment   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. Filing tax amendment This includes wages, salaries, tips, and other taxable employee compensation. Filing tax amendment   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. Filing tax amendment Examples include fees for performing marriages and honoraria for delivering speeches. Filing tax amendment   Any amount you received for work that is not related to your ministerial duties is earned income. Filing tax amendment Form 4029. Filing tax amendment   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. Filing tax amendment   However, amounts you received as a self-employed individual do not count as earned income. Filing tax amendment What is not earned income?   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarships or fellowship grants, except for those reported on Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received, Income of a nonresident alien that is not effectively connected with a U. Filing tax amendment S. Filing tax amendment trade or business, or Any amount received for work while an inmate in a penal institution. Filing tax amendment Rule for student-spouse or spouse not able to care for self. Filing tax amendment   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. Filing tax amendment (Your spouse also must live with you for more than half the year. Filing tax amendment )   If you are filing a joint return, this rule also applies to you. Filing tax amendment You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Filing tax amendment   Figure the earned income of the nonworking spouse, described under (1) or (2) above, as shown under Earned Income Limit under How To Figure the Credit, later. Filing tax amendment   This rule applies to only one spouse for any one month. Filing tax amendment If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. Filing tax amendment Full-time student. Filing tax amendment    You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. Filing tax amendment You must have been a full-time student for some part of each of 5 calendar months during the year. Filing tax amendment (The months need not be consecutive. Filing tax amendment ) School. Filing tax amendment   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Filing tax amendment A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Filing tax amendment Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Filing tax amendment Expenses are considered work-related only if both of the following are true. Filing tax amendment They allow you (and your spouse if filing jointly) to work or look for work. Filing tax amendment They are for a qualifying person's care. Filing tax amendment Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Filing tax amendment If you are married, generally both you and your spouse must work or look for work. Filing tax amendment One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. Filing tax amendment Your work can be for others or in your own business or partnership. Filing tax amendment It can be either full time or part time. Filing tax amendment Work also includes actively looking for work. Filing tax amendment However, if you do not find a job and have no earned income for the year, you cannot take this credit. Filing tax amendment See Earned Income Test, earlier. Filing tax amendment An expense is not considered work-related merely because you had it while you were working. Filing tax amendment The purpose of the expense must be to allow you to work. Filing tax amendment Whether your expenses allow you to work or look for work depends on the facts. Filing tax amendment Example 1. Filing tax amendment The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Filing tax amendment Example 2. Filing tax amendment You work during the day. Filing tax amendment Your spouse works at night and sleeps during the day. Filing tax amendment You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Filing tax amendment Your expenses are considered work-related. Filing tax amendment Volunteer work. Filing tax amendment   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Filing tax amendment Work for part of year. Filing tax amendment   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. Filing tax amendment For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work related. Filing tax amendment However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). Filing tax amendment Temporary absence from work. Filing tax amendment   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. Filing tax amendment Instead, you can figure your credit including the expenses you paid for the period of absence. Filing tax amendment   An absence of 2 weeks or less is a short, temporary absence. Filing tax amendment An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Filing tax amendment Example. Filing tax amendment You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Filing tax amendment You become ill and miss 4 months of work but receive sick pay. Filing tax amendment You continue to pay the nanny to care for the children while you are ill. Filing tax amendment Your absence is not a short, temporary absence, and your expenses are not considered work-related. Filing tax amendment Part-time work. Filing tax amendment   If you work part-time, you generally must figure your expenses for each day. Filing tax amendment However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. Filing tax amendment Any day when you work at least 1 hour is a day of work. Filing tax amendment Example 1. Filing tax amendment You work 3 days a week. Filing tax amendment While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Filing tax amendment You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Filing tax amendment Your child attends the center 5 days a week. Filing tax amendment Your work-related expenses are limited to $150 a week. Filing tax amendment Example 2. Filing tax amendment The facts are the same as in Example 1 except the center does not offer a 3-day option. Filing tax amendment The entire $250 weekly fee may be a work-related expense. Filing tax amendment Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Filing tax amendment You do not have to choose the least expensive way of providing the care. Filing tax amendment The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. Filing tax amendment Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Filing tax amendment Expenses for household services qualify if part of the services is for the care of qualifying persons. Filing tax amendment See Household Services, later. Filing tax amendment Expenses not for care. Filing tax amendment   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Filing tax amendment However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. Filing tax amendment Otherwise, see the discussion of Expenses partly work-related, later. Filing tax amendment   Child support payments are not for care and do not qualify for the credit. Filing tax amendment Education. Filing tax amendment   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Filing tax amendment   Expenses to attend kindergarten or a higher grade are not expenses for care. Filing tax amendment Do not use these expenses to figure your credit. Filing tax amendment   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Filing tax amendment   Summer school and tutoring programs are not for care. Filing tax amendment Example 1. Filing tax amendment You take your 3-year-old child to a nursery school that provides lunch and a few educational activities as part of its preschool childcare service. Filing tax amendment The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Filing tax amendment You can count the total cost when you figure the credit. Filing tax amendment Example 2. Filing tax amendment You place your 10-year-old child in a boarding school so you can work full time. Filing tax amendment Only the part of the boarding school expense that is for the care of your child is a work-related expense. Filing tax amendment You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Filing tax amendment You cannot count any part of the amount you pay the school for your child's education. Filing tax amendment Care outside your home. Filing tax amendment   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. Filing tax amendment Dependent care center. Filing tax amendment   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. Filing tax amendment   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. Filing tax amendment Camp. Filing tax amendment   The cost of sending your child to an overnight camp is not considered a work-related expense. Filing tax amendment    The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. Filing tax amendment Transportation. Filing tax amendment   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. Filing tax amendment This includes transportation by bus, subway, taxi, or private car. Filing tax amendment However, transportation not provided by a care provider is not for the care of a qualifying person. Filing tax amendment Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. Filing tax amendment Fees and deposits. Filing tax amendment   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. Filing tax amendment However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Filing tax amendment Example 1. Filing tax amendment You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. Filing tax amendment The fee you paid is a work-related expense. Filing tax amendment Example 2. Filing tax amendment You placed a deposit with a preschool to reserve a place for your 3-year-old child. Filing tax amendment You later sent your child to a different preschool and forfeited the deposit. Filing tax amendment The forfeited deposit is not for care and so is not a work-related expense. Filing tax amendment Household Services Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Filing tax amendment Definition. Filing tax amendment   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Filing tax amendment They include the services of a housekeeper, maid, or cook. Filing tax amendment However, they do not include the services of a chauffeur, bartender, or gardener. Filing tax amendment Housekeeper. Filing tax amendment   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Filing tax amendment Expenses partly work-related. Filing tax amendment   If part of an expense is work-related (for either household services or the care of a qualifying person) and part is for other purposes, you have to divide the expense. Filing tax amendment To figure your credit, count only the part that is work-related. Filing tax amendment However, you do not have to divide the expense if only a small part is for other purposes. Filing tax amendment Example. Filing tax amendment You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. Filing tax amendment The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. Filing tax amendment You do not have to divide the expenses. Filing tax amendment You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. Filing tax amendment Nor do you have to divide the expenses between the two children, even though the expenses are partly for the 15-year-old child who is not a qualifying person, because the expense is also partly for the care of your 9-year-old child, who is a qualifying person. Filing tax amendment However, the dollar limit (discussed later) is based on one qualifying person, not two. Filing tax amendment Meals and lodging provided for housekeeper. Filing tax amendment   If you have expenses for meals that your housekeeper eats in your home because of his or her employment, count these as work-related expenses. Filing tax amendment If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. Filing tax amendment Example. Filing tax amendment To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. Filing tax amendment You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. Filing tax amendment However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. Filing tax amendment Taxes paid on wages. Filing tax amendment   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Filing tax amendment For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. Filing tax amendment Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. Filing tax amendment However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. Filing tax amendment Joint Return Test Generally, married couples must file a joint return to take the credit. Filing tax amendment However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Filing tax amendment Legally separated. Filing tax amendment   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Filing tax amendment You may be eligible to take the credit on your return using head of household filing status. Filing tax amendment Married and living apart. Filing tax amendment   You are not considered married and are eligible to take the credit if all the following apply. Filing tax amendment You file a return apart from your spouse. Filing tax amendment Your home is the home of a qualifying person for more than half the year. Filing tax amendment You pay more than half the cost of keeping up your home for the year. Filing tax amendment Your spouse does not live in your home for the last 6 months of the year. Filing tax amendment Costs of keeping up a home. Filing tax amendment   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. Filing tax amendment   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Filing tax amendment   They also do not include the purchase, permanent improvement, or replacement of property. Filing tax amendment For example, you cannot include the cost of replacing a water heater. Filing tax amendment However, you can include the cost of repairing a water heater. Filing tax amendment Death of spouse. Filing tax amendment   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. Filing tax amendment If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. Filing tax amendment Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Filing tax amendment Use Form 2441, Part I, to show the information. Filing tax amendment If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). Filing tax amendment Information needed. Filing tax amendment   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Filing tax amendment    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Filing tax amendment If the care provider is an organization, then it is the employer identification number (EIN). Filing tax amendment   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). Filing tax amendment In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Filing tax amendment   If you cannot provide all of the information or the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Filing tax amendment Getting the information. Filing tax amendment    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. Filing tax amendment If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10, including: A copy of the provider's social security card, A copy of the provider's completed Form W-4, Employee's Withholding Allowance Certificate, if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the necessary information. Filing tax amendment    You should keep this information with your tax records. Filing tax amendment Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Filing tax amendment Due diligence. Filing tax amendment   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Filing tax amendment However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Filing tax amendment   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. Filing tax amendment Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Filing tax amendment Provider refusal. Filing tax amendment    If the provider refuses to give you the identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Filing tax amendment Enter “See Attached Statement” in the columns calling for the information you do not have. Filing tax amendment Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Filing tax amendment Be sure to write your name and social security number on this statement. Filing tax amendment The statement will show that you used due diligence in trying to furnish the necessary information. Filing tax amendment U. Filing tax amendment S. Filing tax amendment citizens and resident aliens living abroad. Filing tax amendment   If you are living abroad, your care provider may not have, and may not be required to get, a U. Filing tax amendment S. Filing tax amendment taxpayer identification number (for example, an SSN or an EIN). Filing tax amendment If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Filing tax amendment How To Figure the Credit Your credit is a percentage of your work-related expenses. Filing tax amendment Your expenses are subject to the earned income limit and the dollar limit. Filing tax amendment The percentage is based on your adjusted gross income. Filing tax amendment Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Filing tax amendment Expenses prepaid in an earlier year. Filing tax amendment   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Filing tax amendment Claim the expenses for the later year as if they were actually paid in that later year. Filing tax amendment Expenses not paid until the following year. Filing tax amendment   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Filing tax amendment You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Filing tax amendment See Payments for prior year's expenses under Amount of Credit, later. Filing tax amendment If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Filing tax amendment You may be able to claim a credit for them on your 2014 return. Filing tax amendment Expenses reimbursed. Filing tax amendment   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. Filing tax amendment Example. Filing tax amendment You paid work-related expenses of $3,000. Filing tax amendment You are reimbursed $2,000 by a state social services agency. Filing tax amendment You can use only $1,000 to figure your credit. Filing tax amendment Medical expenses. Filing tax amendment   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. Filing tax amendment You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Filing tax amendment   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. Filing tax amendment However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Filing tax amendment For information on medical expenses, see Publication 502, Medical and Dental Expenses. Filing tax amendment    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Filing tax amendment Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Filing tax amendment See Reduced Dollar Limit, later. Filing tax amendment But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Filing tax amendment Dependent care benefits. Filing tax amendment    Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Filing tax amendment Your salary may have been reduced to pay for these benefits. Filing tax amendment If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. Filing tax amendment See Statement for employee, later. Filing tax amendment Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Filing tax amendment   Enter the amount of these benefits on Form 2441, Part III, line 12. Filing tax amendment Exclusion or deduction. Filing tax amendment   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Filing tax amendment Your employer can tell you whether your benefit plan qualifies. Filing tax amendment To claim the exclusion, you must complete Part III of Form 2441. Filing tax amendment You cannot use Form 1040EZ. Filing tax amendment   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Filing tax amendment Therefore, you would not get an exclusion from wages. Filing tax amendment Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Filing tax amendment To claim the deduction, you must use Form 2441. Filing tax amendment   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Filing tax amendment   The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. Filing tax amendment    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. Filing tax amendment Statement for employee. Filing tax amendment   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Filing tax amendment Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Filing tax amendment Effect of exclusion on credit. Filing tax amendment   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. Filing tax amendment Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year, if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. Filing tax amendment Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. Filing tax amendment For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. Filing tax amendment Example. Filing tax amendment You remarried on December 3. Filing tax amendment Your earned income for the year was $18,000. Filing tax amendment Your new spouse's earned income for the year was $2,000. Filing tax amendment You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. Filing tax amendment The amount of expenses you use to figure your credit cannot be more than $2,000 (the smaller of your earned income or that of your spouse). Filing tax amendment Separated spouse. Filing tax amendment   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test, earlier), you are not considered married for purposes of the earned income limit. Filing tax amendment Use only your income in figuring the earned income limit. Filing tax amendment Surviving spouse. Filing tax amendment   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. Filing tax amendment Community property laws. Filing tax amendment   Disregard community property laws when you figure earned income for this credit. Filing tax amendment Self-employment earnings. Filing tax amendment   If you are self-employed, include your net earnings in earned income. Filing tax amendment For purposes of the child and dependent care credit, net earnings from self-employment generally means the amount from Schedule SE (either Section A or Section B), line 3, minus any deduction for self-employment tax on Form 1040 or Form 1040NR, line 27. Filing tax amendment Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. Filing tax amendment Clergy or church employee. Filing tax amendment   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. Filing tax amendment Statutory employee. Filing tax amendment   If you filed Schedule C (Form 1040) or C-EZ (Form 1040) to report income as a statutory employee, also include as earned income the amount from line 1 of that Schedule C (Form 1040) or C-EZ (Form 1040). Filing tax amendment Net loss. Filing tax amendment   You must reduce your earned income by any net loss from self-employment. Filing tax amendment Optional method if earnings are low or a net loss. Filing tax amendment   If your net earnings from self-employment are low or you have a net loss, you may be able to figure your net earnings by using an optional method instead of the regular method. Filing tax amendment Get Publication 334, Tax Guide for Small Business, for details. Filing tax amendment If you use an optional method to figure net earnings for self-employment tax purposes, include those net earnings in your earned income for this credit. Filing tax amendment In this case, subtract any deduction you claimed on Form 1040 or Form 1040NR, line 27, from the total of the amounts on Schedule SE, Section B, lines 3 and 4b, to figure your net earnings. Filing tax amendment You or your spouse is a student or not able to care for self. Filing tax amendment   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Filing tax amendment His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. Filing tax amendment Spouse works. Filing tax amendment   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Filing tax amendment Spouse qualifies for part of month. Filing tax amendment   If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. Filing tax amendment You are a student or not able to care for self. Filing tax amendment   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. Filing tax amendment For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). Filing tax amendment If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Filing tax amendment Both spouses qualify. Filing tax amendment   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. Filing tax amendment Example. Filing tax amendment Jim works and keeps up a home for himself and his wife Sharon. Filing tax amendment Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. Filing tax amendment During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. Filing tax amendment These expenses also qualify as medical expenses. Filing tax amendment Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. Filing tax amendment Jim and Sharon's earned income limit is the smallest of the following amounts. Filing tax amendment   Jim and Sharon's Earned Income Limit   1) Work-related expenses Jim paid $   3,300   2) Jim's earned income $   29,000   3) Income considered earned by Sharon (11 × $250) $    2,750   Jim and Sharon can use $2,750 to figure the credit and treat the balance of $550 ($3,300 − $2,750) as a medical expense. Filing tax amendment However, if they use the $3,300 first as a medical expense, they cannot use any part of that amount to figure the credit. Filing tax amendment Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Filing tax amendment This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Filing tax amendment If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Filing tax amendment This limit does not need to be divided equally among them. Filing tax amendment For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. Filing tax amendment Yearly limit. Filing tax amendment   The dollar limit is a yearly limit. Filing tax amendment The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Filing tax amendment Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Filing tax amendment Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Filing tax amendment Example 1. Filing tax amendment You pay $500 a month for after-school care for your son. Filing tax amendment He turned 13 on May 1 and is no longer a qualifying person. Filing tax amendment You can use the $2,000 of expenses for his care January through April to figure your credit because it is not more than the $3,000 yearly limit. Filing tax amendment Example 2. Filing tax amendment In July of this year, to permit your spouse to begin a new job, you enrolled your 3-year-old daughter in a nursery school that provides preschool childcare. Filing tax amendment You paid $300 per month for the childcare. Filing tax amendment You can use the full $1,800 you paid ($300 × 6 months) as qualified expenses because it is not more than the $3,000 yearly limit. Filing tax amendment Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. Filing tax amendment Your reduced dollar limit is figured on Form 2441, Part III. Filing tax amendment See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. Filing tax amendment Example 1. Filing tax amendment George is a widower with one child and earns $24,000 a year. Filing tax amendment He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. Filing tax amendment His employer pays an additional $1,000 under a qualified dependent care benefit plan. Filing tax amendment This $1,000 is excluded from George's income. Filing tax amendment Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. Filing tax amendment This is because his dollar limit is reduced as shown next. Filing tax amendment   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. Filing tax amendment Randall is married and both he and his wife are employed. Filing tax amendment Each has earned income in excess of $6,000. Filing tax amendment They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Filing tax amendment Randall's work-related expenses are $6,000 for the year. Filing tax amendment Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. Filing tax amendment Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Filing tax amendment Although the dollar limit for his work-related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. Filing tax amendment This is because his dollar limit is reduced as shown next. Filing tax amendment   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits selected from employer's cafeteria plan and  excluded from Randall's income −5,000 3) Reduced dollar limit on work-related expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. Filing tax amendment This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Filing tax amendment The following table shows the percentage to use based on adjusted gross income. Filing tax amendment   IF your adjusted gross income is: THEN the       Over:       But not over:   percentage is:       $0   —   $15,000   35%       15,000   —   17,000   34%       17,000   —   19,000   33%       19,000   —   21,000   32%       21,000   —   23,000   31%       23,000   —   25,000   30%       25,000   —   27,000   29%       27,000   —   29,000   28%       29,000   —   31,000   27%       31,000   —   33,000   26%       33,000   —   35,000   25%       35,000   —   37,000   24%       37,000   —   39,000   23%       39,000   —   41,000   22%       41,000   —   43,000   21%       43,000   —   No limit   20%   To qualify for the credit, you must have one or more qualifying persons. Filing tax amendment You should show the expenses for each person on Form 2441, line 2, column (c). Filing tax amendment However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. Filing tax amendment You should list -0- for the one person and the actual amount for the second person. Filing tax amendment The $6,000 limit that applies to two or more qualifying persons would still be used to compute your credit unless you already excluded or deducted, in Part III of Form 2441, certain dependent care benefits paid to you (or on your behalf) by your employer. Filing tax amendment Example. Filing tax amendment Roger and Megan Paris have two qualifying children. Filing tax amendment They received $1,000 of dependent care benefits from Megan's employer during 2013, but they incurred a total of $19,500 of child and dependent care expenses. Filing tax amendment They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). Filing tax amendment Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. Filing tax amendment Line 30 tells them to complete line 2 without including any dependent care benefits. Filing tax amendment They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. Filing tax amendment Line 2 Example (a) Qualifying person's name (b) Qualifying person's social security number (c) Qualified expenses you incurred and paid in 2013 for the person listed in column (a) First Last Susan Paris 123-00-6789 -0- James Paris 987-00-4321 18,500. Filing tax amendment 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. Filing tax amendment However, their son James has special needs and they paid $18,500 for his care. Filing tax amendment Line 3 imposes a $5,000 limit for two or more children ($6,000 limit, minus $1,000 already excluded from income = $5,000) and Roger and Megan continue to complete the form. Filing tax amendment Even though line 2 indicates one of the Paris children did not have any dependent care expenses, it does not change the fact that they had two qualifying children for the purposes of Form 2441. Filing tax amendment Payments for prior year's expenses. Filing tax amendment   If you had work-related expenses in 2012 that you paid in 2013, you may be able to increase the credit on your 2013 return. Filing tax amendment Attach a statement to your form showing how you figured the additional amount from 2012. Filing tax amendment Then enter “CPYE” (Credit for Prior Year Expenses) and the amount of the credit on the dotted line next to line 9 on Form 2441. Filing tax amendment Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. Filing tax amendment Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. Filing tax amendment See Worksheet A. Filing tax amendment Example. Filing tax amendment In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. Filing tax amendment Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. Filing tax amendment Their adjusted gross income for 2012 was $30,000. Filing tax amendment Sam's earned income of $14,000 was less than Kate's earned income. Filing tax amendment A credit for their 2012 expenses paid in 2013 is not allowed in 2012. Filing tax amendment It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. Filing tax amendment The filled-in Worksheet A they used to figure this credit is shown later. Filing tax amendment Sam and Kate add the $162 from line 13 of this worksheet to their 2013 credit and enter the total on their Form 2441, line 9. Filing tax amendment They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. Filing tax amendment Worksheet A. Filing tax amendment Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Filing tax amendment 1. Filing tax amendment   Enter your 2012 qualified expenses paid in 2012 1. Filing tax amendment     2. Filing tax amendment   Enter your 2012 qualified expenses paid in 2013 2. Filing tax amendment     3. Filing tax amendment   Add the amounts on lines 1 and 2 3. Filing tax amendment     4. Filing tax amendment   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Filing tax amendment     5. Filing tax amendment   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Filing tax amendment     6. Filing tax amendment   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Filing tax amendment     7. Filing tax amendment   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Filing tax amendment     8. Filing tax amendment   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Filing tax amendment     9. Filing tax amendment   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Filing tax amendment     10. Filing tax amendment   Subtract the amount on line 9 from the amount on line 8 and enter the result. Filing tax amendment If zero or less, stop here. Filing tax amendment You cannot increase your 2013 credit by any previous year's expenses 10. Filing tax amendment     11. Filing tax amendment   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Filing tax amendment     12. Filing tax amendment   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Filing tax amendment             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . Filing tax amendment 35                 15,000 — 17,000     . Filing tax amendment 34                 17,000 — 19,000     . Filing tax amendment 33                 19,000 — 21,000     . Filing tax amendment 32                 21,000 — 23,000     . Filing tax amendment 31                 23,000 — 25,000     . Filing tax amendment 30                 25,000 — 27,000     . Filing tax amendment 29                 27,000 — 29,000     . Filing tax amendment 28                 29,000 — 31,000     . Filing tax amendment 27                 31,000 — 33,000     . Filing tax amendment 26                 33,000 — 35,000     . Filing tax amendment 25                 35,000 — 37,000     . Filing tax amendment 24                 37,000 — 39,000     . Filing tax amendment 23                 39,000 — 41,000     . Filing tax amendment 22                 41,000 — 43,000     . Filing tax amendment 21                 43,000 — No limit     . Filing tax amendment 20           13. Filing tax amendment   Multiply line 10 by line 12. Filing tax amendment Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Filing tax amendment Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses           Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Filing tax amendment       Worksheet A. Filing tax amendment Filled-in Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Filing tax amendment 1. Filing tax amendment   Enter your 2012 qualified expenses paid in 2012 1. Filing tax amendment   $2,000 2. Filing tax amendment   Enter your 2012 qualified expenses paid in 2013 2. Filing tax amendment   600 3. Filing tax amendment   Add the amounts on lines 1 and 2 3. Filing tax amendment   2,600 4. Filing tax amendment   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Filing tax amendment   3,000 5. Filing tax amendment   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Filing tax amendment   0 6. Filing tax amendment   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Filing tax amendment   3,000 7. Filing tax amendment   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Filing tax amendment   14,000 8. Filing tax amendment   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Filing tax amendment   2,600 9. Filing tax amendment   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Filing tax amendment   2,000 10. Filing tax amendment   Subtract the amount on line 9 from the amount on line 8 and enter the result. Filing tax amendment If zero or less, stop here. Filing tax amendment You cannot increase your 2013 credit by any previous year's expenses 10. Filing tax amendment   600 11. Filing tax amendment   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Filing tax amendment   30,000 12. Filing tax amendment   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Filing tax amendment   . Filing tax amendment 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . Filing tax amendment 35                 15,000 — 17,000     . Filing tax amendment 34                 17,000 — 19,000     . Filing tax amendment 33                 19,000 — 21,000     . Filing tax amendment 32                 21,000 — 23,000     . Filing tax amendment 31                 23,000 — 25,000     . Filing tax amendment 30                 25,000 — 27,000     . Filing tax amendment 29                 27,000 — 29,000     . Filing tax amendment 28                 29,000 — 31,000     . Filing tax amendment 27                 31,000 — 33,000     . Filing tax amendment 26                 33,000 — 35,000     . Filing tax amendment 25                 35,000 — 37,000     . Filing tax amendment 24                 37,000 — 39,000     . Filing tax amendment 23                 39,000 — 41,000     . Filing tax amendment 22                 41,000 — 43,000     . Filing tax amendment 21                 43,000 — No limit     . Filing tax amendment 20           13. Filing tax amendment   Multiply line 10 by line 12. Filing tax amendment Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Filing tax amendment Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses             Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Filing tax amendment   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. Filing tax amendment You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Filing tax amendment Form 1040, Form 1040A, or Form 1040NR. Filing tax amendment    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. Filing tax amendment Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. Filing tax amendment Limit on credit. Filing tax amendment    The amount of credit you can claim is limited to your tax. Filing tax amendment For more information, see the Instructions for Form 2441. Filing tax amendment Tax credit not refundable. Filing tax amendment   You cannot get a refund for any part of the credit that is more than this limit. Filing tax amendment Recordkeeping. Filing tax amendment You should keep records of your work-related expenses. Filing tax amendment Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and length of the disability. Filing tax amendment Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier. Filing tax amendment Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. Filing tax amendment If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Filing tax amendment If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Filing tax amendment Self-employed persons who are in business for themselves are not household employees. Filing tax amendment Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Filing tax amendment If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. Filing tax amendment This control could include providing rules of conduct and appearance and requiring regular reports. Filing tax amendment In this case, you do not have to pay employment taxes. Filing tax amendment But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. Filing tax amendment If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Filing tax amendment Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Filing tax amendment Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Filing tax amendment Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Filing tax amendment For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Filing tax amendment State employment tax. Filing tax amendment   You may also have to pay state unemployment tax. Filing tax amendment Contact your state unemployment tax office for information. Filing tax amendment You should also find out whether you need to pay or collect other state employment taxes or carry worker's compensation insurance. Filing tax amendment For a list of state unemployment tax agencies, visit the U. Filing tax amendment S. Filing tax amendment Department of Labor's website. Filing tax amendment To find that website, use the link in Publication 926 or search online. Filing tax amendment 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. Filing tax amendment Free help with your tax return. Filing tax amendment   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing tax amendment The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing tax amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing tax amendment 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. Filing tax amendment In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing tax amendment To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing tax amendment gov, download the IRS2Go app, or call 1-800-906-9887. Filing tax amendment   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing tax amendment To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing tax amendment aarp. Filing tax amendment org/money/taxaide or call 1-888-227-7669. Filing tax amendment For more information on these programs, go to IRS. Filing tax amendment gov and enter “VITA” in the search box. Filing tax amendment Internet. Filing tax amendment    IRS. Filing tax amendment gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing tax amendment Download the free IRS2Go app from the iTunes app store or from Google Play. Filing tax amendment 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. Filing tax amendment Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing tax amendment gov or download the IRS2Go app and select the Refund Status option. Filing tax amendment The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing tax amendment 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. Filing tax amendment You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing tax amendment The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing tax amendment Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing tax amendment No need to wait on the phone or stand in line. Filing tax amendment 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. Filing tax amendment When you reach the response screen, you can print the entire interview and the final response for your records. Filing tax amendment New subject areas are added on a regular basis. Filing tax amendment  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing tax amendment gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing tax amendment You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing tax amendment The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing tax amendment 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. Filing tax amendment 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. Filing tax amendment You can also ask the IRS to mail a return or an account transcript to you. Filing tax amendment Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing tax amendment gov or by calling 1-800-908-9946. Filing tax amendment Tax return and tax account transcripts are generally available for the current year and the past three years. Filing tax amendment Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing tax amendment Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing tax amendment 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. Filing tax amendment Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing tax amendment gov and enter Where's My Amended Return? in the search box. Filing tax amendment You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing tax amendment It can take up to 3 weeks from the date you mailed it to show up in our system. Filing tax amendment Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing tax amendment gov. Filing tax amendment Select the Payment tab on the front page of IRS. Filing tax amendment gov for more information. Filing tax amendment Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing tax amendment Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing tax amendment gov. Filing tax amendment 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. Filing tax amendment Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing tax amendment gov. Filing tax amendment Request an Electronic Filing PIN by going to IRS. Filing tax amendment gov and entering Electronic Filing PIN in the search box. Filing tax amendment Download forms, instructions and publications, including accessible versions for people with disabilities. Filing tax amendment Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing tax amendment gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing tax amendment An employee can answer questions about your tax account or help you set up a payment plan. Filing tax amendment Before you visit, check the Office Locator on IRS. Filing tax amendment gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filing tax amendment If you have a special need, such as a disability, you can request an appointment. Filing tax amendment Call the local number listed in the Office Locator, or look in the phone book under Unit