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H&r Block 2011 Tax Return

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H&r Block 2011 Tax Return

H&r block 2011 tax return Publication 969 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. H&r block 2011 tax return Tax questions. H&r block 2011 tax return What's New Federal tax benefits for same-sex married couples. H&r block 2011 tax return   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. H&r block 2011 tax return For more information, see Publication 501. H&r block 2011 tax return Health flexible spending arrangements (FSAs). H&r block 2011 tax return  The following rules apply to health FSAs for plan years beginning after December 31, 2012. H&r block 2011 tax return Salary reduction contributions to your health FSA cannot be more than $2,500 a year (indexed for inflation). H&r block 2011 tax return Your employer may choose to change your cafeteria plan to allow you to carry over up to $500 of unused amounts remaining at the end of the plan year in a health FSA to be paid or reimbursed for qualified medical expenses incurred during the following plan year. H&r block 2011 tax return For more information, see Balance in an FSA under Flexible Spending Arrangements (FSAs), later. H&r block 2011 tax return Reminders Future Developments. H&r block 2011 tax return  For the latest information about developments related to Publication 969, such as legislation enacted after it was published, go to www. H&r block 2011 tax return IRS. H&r block 2011 tax return gov/pub969. H&r block 2011 tax return Photographs of missing children. H&r block 2011 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r block 2011 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block 2011 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r block 2011 tax return Introduction Various programs are designed to give individuals tax advantages to offset health care costs. H&r block 2011 tax return This publication explains the following programs. H&r block 2011 tax return Health savings accounts (HSAs). H&r block 2011 tax return Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). H&r block 2011 tax return Health flexible spending arrangements (FSAs). H&r block 2011 tax return Health reimbursement arrangements (HRAs). H&r block 2011 tax return An HSA may receive contributions from an eligible individual or any other person, including an employer or a family member, on behalf of an eligible individual. H&r block 2011 tax return Contributions, other than employer contributions, are deductible on the eligible individual's return whether or not the individual itemizes deductions. H&r block 2011 tax return Employer contributions are not included in income. H&r block 2011 tax return Distributions from an HSA that are used to pay qualified medical expenses are not taxed. H&r block 2011 tax return An Archer MSA may receive contributions from an eligible individual and his or her employer, but not both in the same year. H&r block 2011 tax return Contributions by the individual are deductible whether or not the individual itemizes deductions. H&r block 2011 tax return Employer contributions are not included in income. H&r block 2011 tax return Distributions from an Archer MSA that are used to pay qualified medical expenses are not taxed. H&r block 2011 tax return A Medicare Advantage MSA is an Archer MSA designated by Medicare to be used solely to pay the qualified medical expenses of the account holder who is enrolled in Medicare. H&r block 2011 tax return Contributions can only be made by Medicare. H&r block 2011 tax return The contributions are not included in your income. H&r block 2011 tax return Distributions from a Medicare Advantage MSA that are used to pay qualified medical expenses are not taxed. H&r block 2011 tax return A health FSA may receive contributions from an eligible individual. H&r block 2011 tax return Employers may also contribute. H&r block 2011 tax return Contributions are not includible in income. H&r block 2011 tax return Reimbursements from an FSA that are used to pay qualified medical expenses are not taxed. H&r block 2011 tax return An HRA must receive contributions from the employer only. H&r block 2011 tax return Employees may not contribute. H&r block 2011 tax return Contributions are not includible in income. H&r block 2011 tax return Reimbursements from an HRA that are used to pay qualified medical expenses are not taxed. H&r block 2011 tax return Comments and suggestions. H&r block 2011 tax return   We welcome your comments about this publication and your suggestions for future editions. H&r block 2011 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block 2011 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block 2011 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block 2011 tax return   You can send your comments from www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/formspubs. H&r block 2011 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. H&r block 2011 tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block 2011 tax return Ordering forms and publications. H&r block 2011 tax return   Visit www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H&r block 2011 tax return Internal Revenue Service 1201 N. H&r block 2011 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r block 2011 tax return   If you have a tax question, check the information available on IRS. H&r block 2011 tax return gov or call 1-800-829-1040. H&r block 2011 tax return We cannot answer tax questions sent to either of the above addresses. H&r block 2011 tax return Prev  Up  Next   Home   More Online Publications

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How to Make an Offshore Voluntary Disclosure

The Offshore Voluntary Disclosure Program is offered to those taxpayers with undisclosed offshore accounts or assets. Please follow the process outlined below. You should refer to How to Make a Domestic Voluntary Disclosure if the undisclosed accounts are domestic in nature.

Pre-Clearance:

Taxpayers or representatives may fax to the IRS Criminal Investigation Lead Development Center at (267) 941-1115 the taxpayers' name, date of birth, social security number and address (if the taxpayer is represented by a tax professional, an executed power of attorney must be included).  

IRS Criminal Investigation will then notify taxpayers or their representatives via fax whether or not they have been cleared to make a voluntary disclosure using the Offshore Voluntary Disclosures Letter. Taxpayers or representatives with questions regarding the pre-clearance can call (267) 941-1607 or contact their nearest Criminal Investigation Office.

Note: Pre-clearance does not guarantee a taxpayer acceptance into the Offshore Voluntary Disclosure Program.    

Offshore Voluntary Disclosure Letter

If the taxpayer chooses to submit a pre-clearance request, after the taxpayer receives a pre-clearance notification, the taxpayer will have 30 days from receipt of the fax notification to complete the Offshore Voluntary Disclosure Letter and attachment (under documents). If the taxpayer chooses to bypass the pre-clearance process, the taxpayer must mail the Offshore Voluntary Disclosures Letter to the following address: 


Internal Revenue Service 
Criminal Investigation
ATTN:  Offshore Voluntary Disclosure Coordinator
Philadelphia Lead Development Center
1-D04-100
2970 Market Street
Philadelphia, PA 19104

The IRS will review the offshore Voluntary Disclosures Letters and notify the taxpayer or representative by mail whether the voluntary disclosure has been preliminarily accepted or declined. 

Complete Voluntary Disclosure Package

Once the voluntary disclosure has been preliminarily accepted, the taxpayer should send the full voluntary disclosure package to:

Internal Revenue Service
3651 S. I H 35 Stop 4301 AUSC
Austin, TX  78741
ATTN: 2011 Offshore Voluntary Disclosure Initiative

Opt Out Procedure

Taxpayers may request to opt out of the civil settlement structure of the 2009 Offshore Voluntary Disclosure Program or 2011 Offshore Voluntary Disclosure Initiative.  For specific information on the opt out process, see questions 51.1 through 51.3 under the 2011 OVDI Frequently Asked Questions and Answers.

Tax administration questions such as Where's My Refund or Where Do I File can be addressed by other IRS offices

 


Frequently Asked Questions (FAQs)

IRS Criminal Investigation Home Page

Page Last Reviewed or Updated: 24-Mar-2014

The H&r Block 2011 Tax Return

H&r block 2011 tax return 34. H&r block 2011 tax return   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. H&r block 2011 tax return The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. H&r block 2011 tax return This chapter explains the following. H&r block 2011 tax return Who is a qualifying child. H&r block 2011 tax return The amount of the credit. H&r block 2011 tax return How to claim the credit. H&r block 2011 tax return The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. H&r block 2011 tax return If you have no tax. H&r block 2011 tax return   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. H&r block 2011 tax return If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. H&r block 2011 tax return However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). H&r block 2011 tax return Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate 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. H&r block 2011 tax return S. H&r block 2011 tax return citizen, a U. H&r block 2011 tax return S. H&r block 2011 tax return national, or a resident of the United States. H&r block 2011 tax return If the child was adopted, see Adopted child , later. H&r block 2011 tax return For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. H&r block 2011 tax return Example 1. H&r block 2011 tax return Your son turned 17 on December 30, 2013. H&r block 2011 tax return He is a citizen of the United States and you claimed him as a dependent on your return. H&r block 2011 tax return He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. H&r block 2011 tax return Example 2. H&r block 2011 tax return Your daughter turned 8 years old in 2013. H&r block 2011 tax return She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. H&r block 2011 tax return She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. H&r block 2011 tax return Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). H&r block 2011 tax return   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). H&r block 2011 tax return   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. H&r block 2011 tax return To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. H&r block 2011 tax return For more information about the substantial presence test, see Publication 519, U. H&r block 2011 tax return S. H&r block 2011 tax return Tax Guide for Aliens. H&r block 2011 tax return Adopted child. H&r block 2011 tax return   An adopted child is always treated as your own child. H&r block 2011 tax return An adopted child includes a child lawfully placed with you for legal adoption. H&r block 2011 tax return   If you are a U. H&r block 2011 tax return S. H&r block 2011 tax return citizen or U. H&r block 2011 tax return S. H&r block 2011 tax return 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. H&r block 2011 tax return Exceptions to time lived with you. H&r block 2011 tax return   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. H&r block 2011 tax return Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. H&r block 2011 tax return   There are also exceptions for kidnapped children and children of divorced or separated parents. H&r block 2011 tax return For details, see Residency Test in chapter 3. H&r block 2011 tax return Qualifying child of more than one person. H&r block 2011 tax return   A special rule applies if your qualifying child is the qualifying child of more than one person. H&r block 2011 tax return For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. H&r block 2011 tax return Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. H&r block 2011 tax return Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. H&r block 2011 tax return The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. H&r block 2011 tax return If this amount is zero, you cannot take this credit because there is no tax to reduce. H&r block 2011 tax return But you may be able to take the additional child tax credit. H&r block 2011 tax return See Additional Child Tax Credit , later. H&r block 2011 tax return Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. H&r block 2011 tax return Married filing jointly - $110,000. H&r block 2011 tax return Single, head of household, or qualifying widow(er) - $75,000. H&r block 2011 tax return Married filing separately - $55,000. H&r block 2011 tax return Modified AGI. H&r block 2011 tax return   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. H&r block 2011 tax return Any amount excluded from income because of the exclusion of income from  Puerto Rico. H&r block 2011 tax return On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. H&r block 2011 tax return ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. H&r block 2011 tax return Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. H&r block 2011 tax return Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. H&r block 2011 tax return Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. H&r block 2011 tax return   If you do not have any of the above, your modified AGI is the same as your AGI. H&r block 2011 tax return AGI. H&r block 2011 tax return   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. H&r block 2011 tax return Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. H&r block 2011 tax return You cannot claim the child tax credit on Form 1040EZ. H&r block 2011 tax return You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. H&r block 2011 tax return If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. H&r block 2011 tax return To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. H&r block 2011 tax return If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. H&r block 2011 tax return If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. H&r block 2011 tax return Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. H&r block 2011 tax return The additional child tax credit may give you a refund even if you do not owe any tax. H&r block 2011 tax return How to claim the additional child tax credit. H&r block 2011 tax return   To claim the additional child tax credit, follow the steps below. H&r block 2011 tax return Make sure you figured the amount, if any, of your child tax credit. H&r block 2011 tax return See Claiming the Credit , earlier. H&r block 2011 tax return If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. H&r block 2011 tax return If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. H&r block 2011 tax return Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. H&r block 2011 tax return Part I is distinct and separate from Parts II–IV. H&r block 2011 tax return If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. H&r block 2011 tax return Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). H&r block 2011 tax return When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). H&r block 2011 tax return If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. H&r block 2011 tax return Parts II–IV Parts II–IV help you figure your additional child tax credit. H&r block 2011 tax return Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. H&r block 2011 tax return See How to claim the additional child tax credit , earlier. H&r block 2011 tax return Prev  Up  Next   Home   More Online Publications