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Fill out 1040ez Part Four -   Ajustes a los Ingresos Los tres capítulos de esta sección abordan algunos de los ajustes a los ingresos que puede deducir al calcular el ingreso bruto ajustado. Fill out 1040ez Estos capítulos abarcan: Aportaciones a arreglos tradicionales de ahorros para la jubilación (IRA, por sus siglas en inglés), el capítulo 17 , Pensión para el cónyuge divorciado que paga, el capítulo 18 e Intereses sobre préstamos de estudios que usted paga, el capítulo 19 . Fill out 1040ez Otros ajustes a los ingresos se explican en otras partes de esta publicación o en otras publicaciones. Fill out 1040ez Vea la Tabla V que aparece a continuación. Fill out 1040ez Tabla V. Fill out 1040ez Otros Ajustes a los Ingresos  Utilice esta tabla para buscar información acerca de otros ajustes a los ingresos no abarcados en esta sección de la publicación. Fill out 1040ez SI busca más información sobre la deducción por. Fill out 1040ez . Fill out 1040ez . Fill out 1040ez ENTONCES vea. Fill out 1040ez . Fill out 1040ez . Fill out 1040ez Determinados gastos de negocio de personal en reserva de las Fuerzas Armadas, artistas del espectáculo y funcionarios que prestan servicios por honorarios el capítulo 26 . Fill out 1040ez Aportaciones a cuentas de ahorros para gastos médicos la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para la salud con beneficios tributarios), en inglés. Fill out 1040ez Gastos de mudanza la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Fill out 1040ez Una porción del impuesto sobre el trabajo por cuenta propia el capítulo 22 . Fill out 1040ez Seguro médico para personas que trabajan por cuenta propia el capítulo 21 . Fill out 1040ez Pagos a planes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia la Publicación 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (Planes de jubilación para pequeños negocios (SEP, SIMPLE y planes calificados)), en inglés. Fill out 1040ez Multa por retiro prematuro de ahorros el capítulo 7 . Fill out 1040ez Aportaciones a un plan de ahorros médicos Archer (MSA, por sus siglas en inglés) la Publicación 969, en inglés. Fill out 1040ez Amortización o gasto de reforestación los capítulos 7 y 8 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. Fill out 1040ez Aportaciones a planes de pensiones conforme a la sección 501(c)(18)(D) del Código Federal de Impuestos Internos la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. Fill out 1040ez Gastos procedentes del alquiler de bienes muebles el capítulo 12 . Fill out 1040ez Determinados reintegros obligatorios de prestaciones suplementarias por desempleo (sub-pago) el capítulo 12 . Fill out 1040ez Gastos por concepto de vivienda en el extranjero el capítulo 4 de la Publicación 54, Tax Guide for U. Fill out 1040ez S. Fill out 1040ez Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos estadounidenses y extranjeros residentes que viven en el extranjero), en inglés. Fill out 1040ez Pago de servicio de juraduría que se le haya entregado a su empleador el capítulo 12 . Fill out 1040ez Aportaciones hechas por determinados capellanes a planes conforme a la sección 403(b) del Código Federal de Impuestos Internos la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. Fill out 1040ez Honorarios de abogado y determinados costos por acciones legales con respecto a reclamaciones por discriminación ilegal y premios a denunciantes dentro de su propia empresa la Publicación 525, en inglés. Fill out 1040ez Deducción por actividades de producción nacional el Formulario 8903, Domestic Production Activities Deduction (Deducción por actividades de producción nacional), en inglés. Fill out 1040ez Table of Contents 17. Fill out 1040ez   Arreglos de Ahorros para la Jubilación (Arreglos IRA)Qué Hay de Nuevo en el Año 2013 Recordatorios Introduction Useful Items - You may want to see: Arreglos IRA Tradicionales¿Quién Puede Abrir un Arreglo IRA Tradicional? ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? ¿Cuánto se Puede Aportar? ¿Cuándo se Pueden Hacer Aportaciones? ¿Cuánto se Puede Deducir? Aportaciones no Deducibles Arreglos IRA Heredados ¿Puede Traspasar Activos de un Plan de Jubilación? ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA? ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) ¿Están Sujetas a Impuestos las Distribuciones? ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Arreglos Roth IRA ¿Qué Es un Arreglo Roth IRA? ¿Cuándo se Puede Abrir un Arreglo Roth IRA? ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? ¿Se Pueden Trasladar Activos a un Arreglo Roth IRA? ¿Están Sujetas a Impuestos las Distribuciones? 18. Fill out 1040ez   Pensión para el Cónyuge DivorciadoIntroductionCónyuge o ex cónyuge. Fill out 1040ez Documento (instrumento) de divorcio o separación judicial. Fill out 1040ez Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. Fill out 1040ez Impuestos y seguro. Fill out 1040ez Otros pagos a terceros. Fill out 1040ez Documentos Firmados Después de 1984Pagos a terceros. Fill out 1040ez Excepción. Fill out 1040ez Pagos sustitutivos. Fill out 1040ez Específicamente designado como pensión para hijos menores. Fill out 1040ez Contingencia relacionada con su hijo. Fill out 1040ez Pago claramente asociado con una contingencia. Fill out 1040ez Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación 19. Fill out 1040ez   Ajustes Tributarios por EstudiosIntroduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Prev  Up  Next   Home   More Online Publications
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Fill out 1040ez Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. Fill out 1040ez It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). Fill out 1040ez The maximum amount you can claim for the credit is $1,000 for each qualifying child. Fill out 1040ez Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Fill out 1040ez S. Fill out 1040ez citizen, a U. Fill out 1040ez S. Fill out 1040ez national, or a U. Fill out 1040ez S. Fill out 1040ez resident alien. Fill out 1040ez For more information, see Publication 519, U. Fill out 1040ez S. Fill out 1040ez Tax Guide for Aliens. Fill out 1040ez If the child was adopted, see Adopted child , later. Fill out 1040ez For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). Fill out 1040ez Example. Fill out 1040ez Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Fill out 1040ez Because he is not a U. Fill out 1040ez S. Fill out 1040ez citizen, U. Fill out 1040ez S. Fill out 1040ez national, or U. Fill out 1040ez S. Fill out 1040ez resident alien, he is not a qualifying child for the child tax credit. Fill out 1040ez Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Fill out 1040ez   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Fill out 1040ez   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Fill out 1040ez To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Fill out 1040ez For more information about the substantial presence test, see Publication 519, U. Fill out 1040ez S. Fill out 1040ez Tax Guide for Aliens. Fill out 1040ez Adopted child. Fill out 1040ez   An adopted child is always treated as your own child. Fill out 1040ez An adopted child includes a child lawfully placed with you for legal adoption. Fill out 1040ez   If you are a U. Fill out 1040ez S. Fill out 1040ez citizen or U. Fill out 1040ez S. Fill out 1040ez national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Fill out 1040ez Exceptions to time lived with you. Fill out 1040ez    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Fill out 1040ez Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Fill out 1040ez   There are also exceptions for kidnapped children and children of divorced or separated parents. Fill out 1040ez For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Fill out 1040ez Qualifying child of more than one person. Fill out 1040ez   A special rule applies if your qualifying child is the qualifying child of more than one person. Fill out 1040ez For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Fill out 1040ez Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Fill out 1040ez The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Fill out 1040ez If this amount is zero, you cannot take this credit because there is no tax to reduce. Fill out 1040ez But you may be able to take the additional child tax credit. Fill out 1040ez See Additional Child Tax Credit, later. Fill out 1040ez Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Fill out 1040ez Married filing jointly – $110,000. Fill out 1040ez Single, head of household, or qualifying widow(er) – $75,000. Fill out 1040ez Married filing separately – $55,000. Fill out 1040ez Modified AGI. Fill out 1040ez   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Fill out 1040ez Any amount excluded from income because of the exclusion of income from Puerto Rico. Fill out 1040ez On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Fill out 1040ez ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Fill out 1040ez Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Fill out 1040ez Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Fill out 1040ez Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Fill out 1040ez   If you do not have any of the above, your modified AGI is the same as your AGI. Fill out 1040ez AGI. Fill out 1040ez   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Fill out 1040ez Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Fill out 1040ez You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Fill out 1040ez You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Fill out 1040ez Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. Fill out 1040ez Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Fill out 1040ez Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Fill out 1040ez For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Fill out 1040ez Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Fill out 1040ez The additional child tax credit may give you a refund even if you do not owe any tax. Fill out 1040ez How to claim the additional child tax credit. Fill out 1040ez   To claim the additional child tax credit, follow the steps below. Fill out 1040ez Make sure you figured the amount, if any, of your child tax credit. Fill out 1040ez If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Fill out 1040ez If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Fill out 1040ez Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Fill out 1040ez Please click the link to view the image. Fill out 1040ez Child tax worksheet - page 1. Fill out 1040ez Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Fill out 1040ez Please click the link to view the image. Fill out 1040ez Child tax worksheet - page 2. Fill out 1040ez Line 11 Worksheet This image is too large to be displayed in the current screen. Fill out 1040ez Please click the link to view the image. Fill out 1040ez Line 11 worksheet - page 1. Fill out 1040ez Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Fill out 1040ez Please click the link to view the image. Fill out 1040ez Line 11 worksheet - page 2. Fill out 1040ez 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. Fill out 1040ez  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Fill out 1040ez  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Fill out 1040ez     1. Fill out 1040ez a. Fill out 1040ez Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Fill out 1040ez     b. Fill out 1040ez Enter the amount of any nontaxable combat pay received. Fill out 1040ez Also enter this amount on Schedule 8812, line 4b. Fill out 1040ez This amount should be shown in Form(s) W-2, box 12, with code Q. Fill out 1040ez 1b. Fill out 1040ez       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Fill out 1040ez Otherwise, skip lines 2a through 2e and go to line 3. Fill out 1040ez     2. Fill out 1040ez a. Fill out 1040ez Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Fill out 1040ez     b. Fill out 1040ez Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Fill out 1040ez * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Fill out 1040ez Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Fill out 1040ez Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. Fill out 1040ez     c. Fill out 1040ez Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Fill out 1040ez * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Fill out 1040ez Do not include on this line any amounts exempt from self-employment tax 2c. Fill out 1040ez         d. Fill out 1040ez If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Fill out 1040ez Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Fill out 1040ez         e. Fill out 1040ez If line 2c is a profit, enter the smaller of line 2c or line 2d. Fill out 1040ez If line 2c is a (loss), enter the (loss) from line 2c. Fill out 1040ez 2e. Fill out 1040ez   3. Fill out 1040ez Combine lines 1a, 1b, 2a, 2b, and 2e. Fill out 1040ez If zero or less, stop. Fill out 1040ez Do not complete the rest of this worksheet. Fill out 1040ez Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Fill out 1040ez   4. Fill out 1040ez Enter any amount included on line 1a that is:               a. Fill out 1040ez A scholarship or fellowship grant not reported on Form W-2 4a. Fill out 1040ez         b. Fill out 1040ez For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. Fill out 1040ez         c. Fill out 1040ez A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). Fill out 1040ez This amount may be shown in box 11 of your Form W-2. Fill out 1040ez If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Fill out 1040ez 4c. Fill out 1040ez       5. Fill out 1040ez a. Fill out 1040ez Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Fill out 1040ez Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Fill out 1040ez             b. Fill out 1040ez Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. Fill out 1040ez 5b. Fill out 1040ez             c. Fill out 1040ez Subtract line 5b from line 5a 5c. Fill out 1040ez       6. Fill out 1040ez Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Fill out 1040ez       7. Fill out 1040ez Add lines 4a through 4c, 5c, and 6 7. Fill out 1040ez   8. Fill out 1040ez Subtract line 7 from line 3 8. Fill out 1040ez       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Fill out 1040ez If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Fill out 1040ez     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Fill out 1040ez Put your name and social security number on Schedule SE and attach it to your return. Fill out 1040ez                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. Fill out 1040ez  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Fill out 1040ez               1. Fill out 1040ez a. Fill out 1040ez Enter the amount from Form 1040A, line 7 1a. Fill out 1040ez         b. Fill out 1040ez Enter the amount of any nontaxable combat pay received. Fill out 1040ez Also enter this amount on Schedule 8812, line 4b. Fill out 1040ez This amount should be shown in Form(s) W-2, box 12, with code Q. Fill out 1040ez 1b. Fill out 1040ez         c. Fill out 1040ez Add lines 1a and 1b. Fill out 1040ez     1c. Fill out 1040ez   2. Fill out 1040ez Enter any amount included on line 1a that is:           a. Fill out 1040ez A scholarship or fellowship grant not reported on Form W-2 2a. Fill out 1040ez         b. Fill out 1040ez For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Fill out 1040ez         c. Fill out 1040ez A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). Fill out 1040ez This amount may be shown in box 11 of your Form W-2. Fill out 1040ez If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. Fill out 1040ez       3. Fill out 1040ez Add lines 2a through 2c 3. Fill out 1040ez   4. Fill out 1040ez Subtract line 3 from line 1c. Fill out 1040ez Enter the result here and on line 2 of the Line 11 Worksheet 4. Fill out 1040ez                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. Fill out 1040ez Social security tax, Medicare tax, and Additional Medicare Tax on wages. Fill out 1040ez 1. Fill out 1040ez Enter the social security tax withheld (Form(s) W-2, box 4) 1. Fill out 1040ez   2. Fill out 1040ez Enter the Medicare tax withheld (Form(s) W-2, box 6). Fill out 1040ez Box 6 includes any Additional Medicare Tax 2. Fill out 1040ez   3. Fill out 1040ez Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Fill out 1040ez   4. Fill out 1040ez Add lines 1, 2, and 3 4. Fill out 1040ez   5. Fill out 1040ez Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Fill out 1040ez   6. Fill out 1040ez Subtract line 5 from line 4 6. Fill out 1040ez   Additional Medicare Tax on Self-Employment Income. Fill out 1040ez 7. Fill out 1040ez Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Fill out 1040ez   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Fill out 1040ez Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Fill out 1040ez Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Fill out 1040ez 8. Fill out 1040ez Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Fill out 1040ez   9. Fill out 1040ez Enter the Medicare tax (Form(s) W-2, box 14) 9. Fill out 1040ez   10. Fill out 1040ez Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Fill out 1040ez Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Fill out 1040ez   11. Fill out 1040ez Add lines 8, 9, and 10 11. Fill out 1040ez   12. Fill out 1040ez Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Fill out 1040ez   13. Fill out 1040ez Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. Fill out 1040ez   14. Fill out 1040ez Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Fill out 1040ez Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Fill out 1040ez   15. Fill out 1040ez Add lines 12, 13, and 14 15. Fill out 1040ez   Line 6 amount 16. Fill out 1040ez Add lines 6, 7, 11, and 15. Fill out 1040ez Enter here and on line 6 of the Line 11 Worksheet. Fill out 1040ez 16. Fill out 1040ez   Paperwork Reduction Act Notice. Fill out 1040ez   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Fill out 1040ez You are required to give us the information if requested. Fill out 1040ez We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Fill out 1040ez   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Fill out 1040ez Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Fill out 1040ez Generally, tax returns and return information are confidential, as required by section 6103. Fill out 1040ez   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Fill out 1040ez For the estimated averages, see the instructions for your income tax return. Fill out 1040ez   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Fill out 1040ez See Comments and suggestions , earlier. Fill out 1040ez 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. Fill out 1040ez Free help with your tax return. Fill out 1040ez   You can get free help preparing your return nationwide from IRS-certified volunteers. Fill out 1040ez The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Fill out 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Fill out 1040ez 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. Fill out 1040ez In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Fill out 1040ez To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Fill out 1040ez gov, download the IRS2Go app, or call 1-800-906-9887. Fill out 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. Fill out 1040ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. Fill out 1040ez aarp. Fill out 1040ez org/money/taxaide or call 1-888-227-7669. Fill out 1040ez For more information on these programs, go to IRS. Fill out 1040ez gov and enter “VITA” in the search box. Fill out 1040ez Internet. Fill out 1040ez    IRS. Fill out 1040ez gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Fill out 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. Fill out 1040ez 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. Fill out 1040ez Check the status of your 2013 refund with the Where's My Refund? application on IRS. Fill out 1040ez gov or download the IRS2Go app and select the Refund Status option. Fill out 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. Fill out 1040ez 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. Fill out 1040ez You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Fill out 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Fill out 1040ez Use the Interactive Tax Assistant (ITA) to research your tax questions. Fill out 1040ez No need to wait on the phone or stand in line. Fill out 1040ez 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. Fill out 1040ez When you reach the response screen, you can print the entire interview and the final response for your records. Fill out 1040ez New subject areas are added on a regular basis. Fill out 1040ez  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Fill out 1040ez gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Fill out 1040ez You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Fill out 1040ez The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Fill out 1040ez 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. Fill out 1040ez 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. Fill out 1040ez You can also ask the IRS to mail a return or an account transcript to you. Fill out 1040ez Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Fill out 1040ez gov or by calling 1-800-908-9946. Fill out 1040ez Tax return and tax account transcripts are generally available for the current year and the past three years. Fill out 1040ez Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Fill out 1040ez Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Fill out 1040ez 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. Fill out 1040ez Check the status of your amended return using Where's My Amended Return? Go to IRS. Fill out 1040ez gov and enter Where's My Amended Return? in the search box. Fill out 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Fill out 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. Fill out 1040ez Make a payment using one of several safe and convenient electronic payment options available on IRS. Fill out 1040ez gov. Fill out 1040ez Select the Payment tab on the front page of IRS. Fill out 1040ez gov for more information. Fill out 1040ez Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Fill out 1040ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. Fill out 1040ez gov. Fill out 1040ez 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. Fill out 1040ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Fill out 1040ez gov. Fill out 1040ez Request an Electronic Filing PIN by going to IRS. Fill out 1040ez gov and entering Electronic Filing PIN in the search box. Fill out 1040ez Download forms, instructions and publications, including accessible versions for people with disabilities. Fill out 1040ez Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Fill out 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Fill out 1040ez An employee can answer questions about your tax account or help you set up a payment plan. Fill out 1040ez Before you visit, check the Office Locator on IRS. Fill out 1040ez gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Fill out 1040ez If you have a special need, such as a disability, you can request an appointment. Fill out 1040ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Fill out 1040ez Apply for an Employer Identification Number (EIN). Fill out 1040ez Go to IRS. Fill out 1040ez gov and enter Apply for an EIN in the search box. Fill out 1040ez Read the Internal Revenue Code, regulations, or other official guidance. Fill out 1040ez Read Internal Revenue Bulletins. Fill out 1040ez Sign up to receive local and national tax news and more by email. Fill out 1040ez Just click on “subscriptions” above the search box on IRS. Fill out 1040ez gov and choose from a variety of options. Fill out 1040ez    Phone. Fill out 1040ez You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Fill out 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. Fill out 1040ez Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Fill out 1040ez gov, or download the IRS2Go app. Fill out 1040ez Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Fill out 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Fill out 1040ez Most VITA and TCE sites offer free electronic filing. Fill out 1040ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Fill out 1040ez Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Fill out 1040ez Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Fill out 1040ez If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Fill out 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. Fill out 1040ez Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Fill out 1040ez Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Fill out 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Fill out 1040ez Note, the above information is for our automated hotline. Fill out 1040ez Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Fill out 1040ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Fill out 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Fill out 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. Fill out 1040ez Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Fill out 1040ez You should receive your order within 10 business days. Fill out 1040ez Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Fill out 1040ez If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Fill out 1040ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Fill out 1040ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Fill out 1040ez These individuals can also contact the IRS through relay services such as the Federal Relay Service. Fill out 1040ez    Walk-in. Fill out 1040ez You can find a selection of forms, publications and services — in-person. Fill out 1040ez Products. Fill out 1040ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Fill out 1040ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Fill out 1040ez Services. Fill out 1040ez You can walk in to your local TAC for face-to-face tax help. Fill out 1040ez An employee can answer questions about your tax account or help you set up a payment plan. Fill out 1040ez Before visiting, use the Office Locator tool on IRS. Fill out 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Fill out 1040ez    Mail. Fill out 1040ez You can send your order for forms, instructions, and publications to the address below. Fill out 1040ez You should receive a response within 10 business days after your request is received. Fill out 1040ez Internal Revenue Service 1201 N. Fill out 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Fill out 1040ez The Taxpayer Advocate Service (TAS) is your voice at the IRS. Fill out 1040ez Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Fill out 1040ez   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Fill out 1040ez We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Fill out 1040ez You face (or your business is facing) an immediate threat of adverse action. Fill out 1040ez You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Fill out 1040ez   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Fill out 1040ez Here's why we can help: TAS is an independent organization within the IRS. Fill out 1040ez Our advocates know how to work with the IRS. Fill out 1040ez Our services are free and tailored to meet your needs. Fill out 1040ez We have offices in every state, the District of Columbia, and Puerto Rico. Fill out 1040ez   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Fill out 1040ez   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Fill out 1040ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Fill out 1040ez Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Fill out 1040ez Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Fill out 1040ez Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Fill out 1040ez Prev  Up  Next   Home   More Online Publications