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H And R Block Taxes Free

H and r block taxes free 12. H and r block taxes free   How To Get Tax Help Table of Contents 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. H and r block taxes free Free help with your tax return. H and r block taxes free   You can get free help preparing your return nationwide from IRS-certified volunteers. H and r block taxes free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. H and r block taxes free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H and r block taxes free 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. H and r block taxes free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. H and r block taxes free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. H and r block taxes free gov, download the IRS2Go app, or call 1-800-906-9887. H and r block taxes free   As part of the TCE program, AARP offers the Tax-Aide counseling program. H and r block taxes free To find the nearest AARP Tax-Aide site, visit AARP's website at www. H and r block taxes free aarp. H and r block taxes free org/money/taxaide or call 1-888-227-7669. H and r block taxes free For more information on these programs, go to IRS. H and r block taxes free gov and enter “VITA” in the search box. H and r block taxes free Internet. H and r block taxes free    IRS. H and r block taxes free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. H and r block taxes free Download the free IRS2Go app from the iTunes app store or from Google Play. H and r block taxes free 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. H and r block taxes free Check the status of your 2013 refund with the Where's My Refund? application on IRS. H and r block taxes free gov or download the IRS2Go app and select the Refund Status option. H and r block taxes free The IRS issues more than 9 out of 10 refunds in less than 21 days. H and r block taxes free 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. H and r block taxes free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. H and r block taxes free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H and r block taxes free Use the Interactive Tax Assistant (ITA) to research your tax questions. H and r block taxes free No need to wait on the phone or stand in line. H and r block taxes free 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. H and r block taxes free When you reach the response screen, you can print the entire interview and the final response for your records. H and r block taxes free New subject areas are added on a regular basis. H and r block taxes free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. H and r block taxes free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. H and r block taxes free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. H and r block taxes free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. H and r block taxes free 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. H and r block taxes free 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. H and r block taxes free You can also ask the IRS to mail a return or an account transcript to you. H and r block taxes free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. H and r block taxes free gov or by calling 1-800-908-9946. H and r block taxes free Tax return and tax account transcripts are generally available for the current year and the past three years. H and r block taxes free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. H and r block taxes free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. H and r block taxes free 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. H and r block taxes free Check the status of your amended return using Where's My Amended Return? Go to IRS. H and r block taxes free gov and enter Where's My Amended Return? in the search box. H and r block taxes free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H and r block taxes free It can take up to 3 weeks from the date you mailed it to show up in our system. H and r block taxes free Make a payment using one of several safe and convenient electronic payment options available on IRS. H and r block taxes free gov. H and r block taxes free Select the Payment tab on the front page of IRS. H and r block taxes free gov for more information. H and r block taxes free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. H and r block taxes free Figure your income tax withholding with the IRS Withholding Calculator on IRS. H and r block taxes free gov. H and r block taxes free 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. H and r block taxes free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H and r block taxes free gov. H and r block taxes free Request an Electronic Filing PIN by going to IRS. H and r block taxes free gov and entering Electronic Filing PIN in the search box. H and r block taxes free Download forms, instructions and publications, including accessible versions for people with disabilities. H and r block taxes free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. H and r block taxes free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. H and r block taxes free An employee can answer questions about your tax account or help you set up a payment plan. H and r block taxes free Before you visit, check the Office Locator on IRS. H and r block taxes free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. H and r block taxes free If you have a special need, such as a disability, you can request an appointment. H and r block taxes free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H and r block taxes free Apply for an Employer Identification Number (EIN). H and r block taxes free Go to IRS. H and r block taxes free gov and enter Apply for an EIN in the search box. H and r block taxes free Read the Internal Revenue Code, regulations, or other official guidance. H and r block taxes free Read Internal Revenue Bulletins. H and r block taxes free Sign up to receive local and national tax news and more by email. H and r block taxes free Just click on “subscriptions” above the search box on IRS. H and r block taxes free gov and choose from a variety of options. H and r block taxes free Phone. H and r block taxes free    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H and r block taxes free Download the free IRS2Go app from the iTunes app store or from Google Play. H and r block taxes free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. H and r block taxes free gov, or download the IRS2Go app. H and r block taxes free 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. H and r block taxes free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H and r block taxes free Most VITA and TCE sites offer free electronic filing. H and r block taxes free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H and r block taxes free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. H and r block taxes free 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. H and r block taxes free 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. H and r block taxes free The IRS issues more than 9 out of 10 refunds in less than 21 days. H and r block taxes free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H and r block taxes free 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. H and r block taxes free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H and r block taxes free Note, the above information is for our automated hotline. H and r block taxes free 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. H and r block taxes free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H and r block taxes free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H and r block taxes free It can take up to 3 weeks from the date you mailed it to show up in our system. H and r block taxes free 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). H and r block taxes free You should receive your order within 10 business days. H and r block taxes free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. H and r block taxes free 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. H and r block taxes free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H and r block taxes free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H and r block taxes free These individuals can also contact the IRS through relay services such as the Federal Relay Service. H and r block taxes free Walk-in. H and r block taxes free   You can find a selection of forms, publications and services — in-person. H and r block taxes free Products. H and r block taxes free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H and r block taxes free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H and r block taxes free Services. H and r block taxes free You can walk in to your local TAC for face-to-face tax help. H and r block taxes free An employee can answer questions about your tax account or help you set up a payment plan. H and r block taxes free Before visiting, use the Office Locator tool on IRS. H and r block taxes free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. H and r block taxes free Mail. H and r block taxes free   You can send your order for forms, instructions, and publications to the address below. H and r block taxes free You should receive a response within 10 business days after your request is received. H and r block taxes free Internal Revenue Service 1201 N. H and r block taxes free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. H and r block taxes free The Taxpayer Advocate Service (TAS) is your voice at the IRS. H and r block taxes free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H and r block taxes free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. H and r block taxes free 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. H and r block taxes free You face (or your business is facing) an immediate threat of adverse action. H and r block taxes free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. H and r block taxes free   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. H and r block taxes free Here's why we can help: TAS is an independent organization within the IRS. H and r block taxes free Our advocates know how to work with the IRS. H and r block taxes free Our services are free and tailored to meet your needs. H and r block taxes free We have offices in every state, the District of Columbia, and Puerto Rico. H and r block taxes free   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 www. H and r block taxes free irs. H and r block taxes free gov/Advocate, or call us toll-free at 1-877-777-4778. H and r block taxes free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H and r block taxes free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. H and r block taxes free Low Income Taxpayer Clinics. H and r block taxes free   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. H and r block taxes free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. H and r block taxes free Visit www. H and r block taxes free irs. H and r block taxes free gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. H and r block taxes free Prev  Up  Next   Home   More Online Publications
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The Medicaid and CHIP Payment and Access Commission reviews federal and state medicaid and CHIP policies and makes recommendations to Congress, the department of health and human services, and the states.

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