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Https www freefilefillableforms com ffa freefileforms htm Index A Activities not for profit, Hobby Expenses Adjustments to gross income Armed forces reservists' travel expenses, Armed Forces reservists traveling more than 100 miles from home. Https www freefilefillableforms com ffa freefileforms htm Performing artists, Performing Artists State or local government officials paid on fee basis, Officials Paid on a Fee Basis Unlawful discrimination claims, Unlawful discrimination claims. Https www freefilefillableforms com ffa freefileforms htm Administrative fees IRA trustees, Trustee's Administrative Fees for IRA Adoption expenses, Adoption Expenses Amortizable bond premium, Amortizable Premium on Taxable Bonds, More information. Https www freefilefillableforms com ffa freefileforms htm Appraisal fees, Appraisal Fees Armed forces Military uniforms, Military uniforms. Https www freefilefillableforms com ffa freefileforms htm Reservists, travel expenses, Armed Forces reservists traveling more than 100 miles from home. Https www freefilefillableforms com ffa freefileforms htm Assistance (see Tax help) B Bad debts, Business Bad Debt Bank accounts Check-writing fees, Check-Writing Fees on Personal Account Losses on deposits, Loss on Deposits Bonds Amortizable premium, Amortizable Premium on Taxable Bonds Breach of contract Damages, Damages for Breach of Employment Contract Bribes, List of Nondeductible Expenses Burial expenses, List of Nondeductible Expenses Business expenses (see Employee business expenses) Business gifts, Gift expenses. Https www freefilefillableforms com ffa freefileforms htm C Campaign contributions, Lobbying and political activities. Https www freefilefillableforms com ffa freefileforms htm , Political Contributions Campaign expenses, Campaign Expenses Capital expenditures, Capital Expenses Casualty losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Cell phones, Depreciation on Computers Chambers of Commerce dues, Lobbying and political activities. Https www freefilefillableforms com ffa freefileforms htm Check-writing fees, Check-Writing Fees on Personal Account Claim of right repayments, Repayments Under Claim of Right Clerical help, deductibility of, Clerical Help and Office Rent Clothes Protective, Protective clothing. Https www freefilefillableforms com ffa freefileforms htm Work, Work Clothes and Uniforms Club dues, Club Dues Commissions, Commissions Commuting expenses, Commuting Expenses Computers Depreciation, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Convenience fees, Credit or Debit Card Convenience Fees Criminal prosecutions Travel expenses for federal staff, Federal crime investigation and prosecution. Https www freefilefillableforms com ffa freefileforms htm D Damages Breach of employment contract, Damages for Breach of Employment Contract Deposits Losses on, Loss on Deposits Depreciation Computers, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Disabilities, persons with Work-related expenses, Impairment-Related Work Expenses Dividends Fees to collect, Fees To Collect Interest and Dividends Service charges on reinvestment plans, Service Charges on Dividend Reinvestment Plans Dues, Dues to Chambers of Commerce and Professional Societies (see also Expenses) (see also Fees) Chambers of Commerce, Dues to Chambers of Commerce and Professional Societies Club, Club Dues Lobbying, Dues used for lobbying. Https www freefilefillableforms com ffa freefileforms htm Professional societies, Dues to Chambers of Commerce and Professional Societies Union, Union Dues and Expenses E Education, Educator Expenses, Education Expenses During Unemployment Education expenses, Work-Related Education, More information. Https www freefilefillableforms com ffa freefileforms htm Employee business expenses Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Https www freefilefillableforms com ffa freefileforms htm Performing artists, Performing Artists Unreimbursed, Unreimbursed Employee Expenses Employment Agency fees, Employment and outplacement agency fees. Https www freefilefillableforms com ffa freefileforms htm Breach of contract, Damages for Breach of Employment Contract Entertainers and musicians (see Performing artists) Entertainment expenses, Meals and entertainment. Https www freefilefillableforms com ffa freefileforms htm Estates Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Expenses, Dues to Chambers of Commerce and Professional Societies, Education Expenses During Unemployment (see also Dues) (see also Fees) Adoption, Adoption Expenses Campaign, Campaign Expenses Capital, Capital Expenses Commuting, Commuting Expenses Education Work-related, Work-Related Education Educator, Educator Expenses Qualified, Qualified expenses. Https www freefilefillableforms com ffa freefileforms htm Educator Expenses, Eligible educator. Https www freefilefillableforms com ffa freefileforms htm Employee business (see Employee business expenses) Entertainment, Meals and entertainment. Https www freefilefillableforms com ffa freefileforms htm Funeral and burial, List of Nondeductible Expenses Gifts, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging, Gift expenses. Https www freefilefillableforms com ffa freefileforms htm Health spa, Health Spa Expenses Hobby, Hobby Expenses Home office, Home Office Impairment-related, Impairment-Related Work Expenses Investment, Investment Fees and Expenses, Investment-Related Seminars Job search, Job Search Expenses Legal (see Legal expenses) Local lodging, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Meals, Meals and entertainment. Https www freefilefillableforms com ffa freefileforms htm , Lunches With Co-workers Meals and entertainment, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Nondeductible, Nondeductible Expenses Over limit, educator, Educator expenses over limit. Https www freefilefillableforms com ffa freefileforms htm Personal, Nondeductible Expenses Production of income, Other Expenses Professional promotion, Professional Reputation Tax-exempt income, Tax-Exempt Income Expenses Travel and transportation, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Travel as education, Travel as education. Https www freefilefillableforms com ffa freefileforms htm F Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Fees, Dues to Chambers of Commerce and Professional Societies (see also Dues) (see also Expenses) Appraisal, Appraisal Fees Check-writing, Check-Writing Fees on Personal Account Employment and outplacement agency, Employment and outplacement agency fees. Https www freefilefillableforms com ffa freefileforms htm Investment, Fees To Collect Interest and Dividends, Investment Fees and Expenses IRA trustee, Trustee's Administrative Fees for IRA Legal (see Legal expenses) License, Licenses and Regulatory Fees Professional accreditation, Professional Accreditation Fees Fines, Fines or Penalties Form 2106 Employee business expenses, Form 2106 and Form 2106-EZ. Https www freefilefillableforms com ffa freefileforms htm Form 2106-EZ Employee business expenses, Form 2106 and Form 2106-EZ. Https www freefilefillableforms com ffa freefileforms htm Form 4562 Depreciation and amortization, Reporting your depreciation deduction. Https www freefilefillableforms com ffa freefileforms htm , Depreciation. Https www freefilefillableforms com ffa freefileforms htm , Computer used in a home office. Https www freefilefillableforms com ffa freefileforms htm Free tax services, Free help with your tax return. Https www freefilefillableforms com ffa freefileforms htm Funeral expenses, List of Nondeductible Expenses G Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Government employees Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution. Https www freefilefillableforms com ffa freefileforms htm State or local government officials paid on fee basis, Officials Paid on a Fee Basis H Health spa, Health Spa Expenses Help (see Tax help) Hobbies, Hobby Expenses Home Security system, Home Security System Telephone service, Residential Telephone Service Home office Computers, Computer used in a home office. Https www freefilefillableforms com ffa freefileforms htm Expenses, Home Office Principal place of business, Principal place of business. Https www freefilefillableforms com ffa freefileforms htm Travel and transportation expenses, Home office. Https www freefilefillableforms com ffa freefileforms htm I Impairment-related work expenses, Impairment-Related Work Expenses Income aid payment, Repayment of Income Aid Payment Income in respect of decedent Estate tax, Federal Estate Tax on Income in Respect of a Decedent Individual retirement arrangements (IRAs) Trustees' fees, Trustee's Administrative Fees for IRA Insurance Business liability, Business Liability Insurance Life insurance, Life Insurance Premiums Malpractice, Unreimbursed Employee Expenses Personal disability, List of Nondeductible Expenses Interest income Fees to collect, Fees To Collect Interest and Dividends Investments Annuity, unrecovered investment in, Unrecovered Investment in Annuity Deposits, losses on, Loss on Deposits Fees and expenses, Investment Fees and Expenses Seminars, Investment-Related Seminars Itemized deductions Deductions not subject to 2% limit, Deductions Not Subject to the 2% Limit Deductions subject to 2% limit, Introduction, Deductions Subject to the 2% Limit How to report, How To Report J Job search, Job Search Expenses, Travel and transportation expenses. Https www freefilefillableforms com ffa freefileforms htm K Kickbacks, List of Nondeductible Expenses L Legal expenses Job-related, Legal Fees Personal, Personal Legal Expenses Political campaigns, Legal fees. Https www freefilefillableforms com ffa freefileforms htm Production of income, Legal Expenses Unlawful discrimination claims, Legal Expenses Licenses Fees, Licenses and Regulatory Fees Life insurance, Life Insurance Premiums Lobbying, Lobbying and political activities. Https www freefilefillableforms com ffa freefileforms htm , Lobbying Expenses, Exceptions. Https www freefilefillableforms com ffa freefileforms htm Local transportation, Local transportation expenses. Https www freefilefillableforms com ffa freefileforms htm Losses Casualties and thefts, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Deposits, Loss on Deposits Gambling, Gambling Losses Up to the Amount of Gambling Winnings IRA, Loss on IRA Mislaid cash or property, Lost or Mislaid Cash or Property Partnership, Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 Roth IRA, Loss on IRA M Mail carriers, rural, Rural Mail Carriers' Vehicle Expenses Malpractice insurance, Unreimbursed Employee Expenses Meal and lodging expenses, Meals and entertainment. Https www freefilefillableforms com ffa freefileforms htm Lunches with coworkers, Lunches With Co-workers Working late, Meals While Working Late Medical examinations, Unreimbursed Employee Expenses Mileage rate, What's New Missing children, photographs of, Reminders Mutual funds Indirect deductions, Indirect Deductions of Pass-Through Entities N Nondeductible expenses, Nondeductible Expenses, Wristwatches Not-for-profit activities, Hobby Expenses O Occupational taxes, Occupational Taxes Office Home (see Home office) Rent, Clerical Help and Office Rent Outplacement agency fees, Employment and outplacement agency fees. Https www freefilefillableforms com ffa freefileforms htm P Partnerships Indirect deductions, Indirect Deductions of Pass-Through Entities Pass-through entities, Indirect Deductions of Pass-Through Entities Passport expense, Unreimbursed Employee Expenses Penalties, Fines or Penalties Performing artists, Performing Artists Work clothes, Work Clothes and Uniforms Personal expenses, Nondeductible Expenses, Wristwatches Political contributions, Lobbying and political activities. Https www freefilefillableforms com ffa freefileforms htm , Political Contributions Campaign expenses, Campaign Expenses Ponzi-type investment schemes, Losses From Ponzi-type Investment Schemes Postal workers, Rural Mail Carriers' Vehicle Expenses Production of income expenses, Other Expenses, Loss on IRA Professional accreditation fees, Professional Accreditation Fees Professional journals, Unreimbursed Employee Expenses Professional reputation and marketing, Professional Reputation Professional societies dues, Lobbying and political activities. Https www freefilefillableforms com ffa freefileforms htm Prosecution travel expenses, Federal crime investigation and prosecution. Https www freefilefillableforms com ffa freefileforms htm Protective clothing, Protective clothing. Https www freefilefillableforms com ffa freefileforms htm Publications (see Tax help) R Recordkeeping requirements Computer used for home and business, Depreciation on Computers Deductions, to verify, Introduction Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Home office, Home Office Relief fund contributions, Relief Fund Contributions Rent Office, Clerical Help and Office Rent Safe deposit box, Safe Deposit Box Rent Repayments Claim of right, Repayments Under Claim of Right Income, Repayments of Income Income aid payments, Unreimbursed Employee Expenses Social Security benefits, Repayments of Social Security Benefits Reporting requirements Armed Forces reservists, Armed Forces reservists. Https www freefilefillableforms com ffa freefileforms htm Computer used in a home office, Computer used in a home office. Https www freefilefillableforms com ffa freefileforms htm Depreciation, Depreciation. Https www freefilefillableforms com ffa freefileforms htm Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Https www freefilefillableforms com ffa freefileforms htm Impairment-related work expenses, Impairment-related work expenses. Https www freefilefillableforms com ffa freefileforms htm Itemized deductions, How To Report Tax preparation fees, Tax preparation fees. Https www freefilefillableforms com ffa freefileforms htm Research expenses, Research Expenses of a College Professor Résumé, Résumé. Https www freefilefillableforms com ffa freefileforms htm Rural mail carriers, Rural Mail Carriers' Vehicle Expenses S S corporations Indirect deductions, Indirect Deductions of Pass-Through Entities Safe deposit box, Safe Deposit Box Rent Security systems, home, Home Security System Seminars, investment-related, Investment-Related Seminars Service charges on dividend reinvestment plans, Service Charges on Dividend Reinvestment Plans Social Security repayments, Repayments of Social Security Benefits State or local governments Officials paid on fee basis, Officials Paid on a Fee Basis Stockholders' meeting expenses, Stockholders' Meetings T Tax help, How To Get Tax Help Tax-exempt income expenses, Tax-Exempt Income Expenses Taxes Estate tax, Federal Estate Tax on Income in Respect of a Decedent Occupational, Occupational Taxes Telephones Cell phone, Depreciation on Computers Residential service, Residential Telephone Service Theft losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Tools, Tools Used in Your Work Travel and transportation expenses, Local lodging. Https www freefilefillableforms com ffa freefileforms htm , Additional information. Https www freefilefillableforms com ffa freefileforms htm Another individual, paid by taxpayer, Travel Expenses for Another Individual Armed forces reservists, Armed Forces reservists traveling more than 100 miles from home. Https www freefilefillableforms com ffa freefileforms htm Commuting, Commuting Expenses Criminal investigations and prosecutions, Federal crime investigation and prosecution. Https www freefilefillableforms com ffa freefileforms htm Education, Travel as education. Https www freefilefillableforms com ffa freefileforms htm Indefinite work assignments, Indefinite work assignment. Https www freefilefillableforms com ffa freefileforms htm Job search, Travel and transportation expenses. Https www freefilefillableforms com ffa freefileforms htm Local transportation, Local transportation expenses. Https www freefilefillableforms com ffa freefileforms htm Research, Research Expenses of a College Professor Temporary work assignments, Temporary work assignment. Https www freefilefillableforms com ffa freefileforms htm Trustees IRA administrative fees, Trustee's Administrative Fees for IRA TTY/TDD information, How To Get Tax Help U Unemployment and education expenses, Education Expenses During Unemployment Unemployment benefit fund contributions, Voluntary Unemployment Benefit Fund Contributions Uniforms, military, Military uniforms. Https www freefilefillableforms com ffa freefileforms htm Union dues, Union Dues and Expenses Unreimbursed employee expenses, Unreimbursed Employee Expenses, Military uniforms. Https www freefilefillableforms com ffa freefileforms htm W Wagering winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Work Clothes and uniforms, Work Clothes and Uniforms Impairment-related expenses, Impairment-Related Work Expenses Supplies, Unreimbursed Employee Expenses Tools, Unreimbursed Employee Expenses, Tools Used in Your Work Travel and transportation expenses, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Wristwatches, List of Nondeductible Expenses, Wristwatches Prev  Up     Home   More Online Publications
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Understanding your CP178 Notice

Your tax return filing requirements may have changed: You may no longer owe excise tax.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

If you no longer owe excise tax, file a final Quarterly Excise Tax Return (Form 720) by:

  • Writing "Not liable" at the top of next quarter’s Form 720, and
  • Checking the box that says, "Final return," located on Page 1 of the form in the upper left corner.
  • If you owe excise tax in the future, we’ll automatically send you Form 720 after we receive a return from you reporting tax.

You may want to...


Answers to Common Questions

How do I know if my business remains liable for excise taxes?
Your business is liable for excise tax if it involves goods, services, or activities identified on Form 720.

If I no longer owe excise taxes where to I mail my final Form 720?
File a final Form 720 if you no longer owe excise taxes because you’re either going out of business or you will not owe excise taxes in future quarters. Check the final return box above Part I of Form 720 and mail to IRS, Cincinnati, OH 45999-0009.

I don’t handle excise taxes for my corporation. How can I request that the IRS send all future notices directly to our accountant?
Complete a Form 8822, Change of Address, and send it to the address shown on the form.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP178, Page 1

Page Last Reviewed or Updated: 28-Mar-2014

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Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm 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). Https www freefilefillableforms com ffa freefileforms htm The maximum amount you can claim for the credit is $1,000 for each qualifying child. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm S. Https www freefilefillableforms com ffa freefileforms htm citizen, a U. Https www freefilefillableforms com ffa freefileforms htm S. Https www freefilefillableforms com ffa freefileforms htm national, or a U. Https www freefilefillableforms com ffa freefileforms htm S. Https www freefilefillableforms com ffa freefileforms htm resident alien. Https www freefilefillableforms com ffa freefileforms htm For more information, see Publication 519, U. Https www freefilefillableforms com ffa freefileforms htm S. Https www freefilefillableforms com ffa freefileforms htm Tax Guide for Aliens. Https www freefilefillableforms com ffa freefileforms htm If the child was adopted, see Adopted child , later. Https www freefilefillableforms com ffa freefileforms htm 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). Https www freefilefillableforms com ffa freefileforms htm Example. Https www freefilefillableforms com ffa freefileforms htm Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Https www freefilefillableforms com ffa freefileforms htm Because he is not a U. Https www freefilefillableforms com ffa freefileforms htm S. Https www freefilefillableforms com ffa freefileforms htm citizen, U. Https www freefilefillableforms com ffa freefileforms htm S. Https www freefilefillableforms com ffa freefileforms htm national, or U. Https www freefilefillableforms com ffa freefileforms htm S. Https www freefilefillableforms com ffa freefileforms htm resident alien, he is not a qualifying child for the child tax credit. Https www freefilefillableforms com ffa freefileforms htm Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Https www freefilefillableforms com ffa freefileforms htm   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). Https www freefilefillableforms com ffa freefileforms htm   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. Https www freefilefillableforms com ffa freefileforms htm To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Https www freefilefillableforms com ffa freefileforms htm For more information about the substantial presence test, see Publication 519, U. Https www freefilefillableforms com ffa freefileforms htm S. Https www freefilefillableforms com ffa freefileforms htm Tax Guide for Aliens. Https www freefilefillableforms com ffa freefileforms htm Adopted child. Https www freefilefillableforms com ffa freefileforms htm   An adopted child is always treated as your own child. Https www freefilefillableforms com ffa freefileforms htm An adopted child includes a child lawfully placed with you for legal adoption. Https www freefilefillableforms com ffa freefileforms htm   If you are a U. Https www freefilefillableforms com ffa freefileforms htm S. Https www freefilefillableforms com ffa freefileforms htm citizen or U. Https www freefilefillableforms com ffa freefileforms htm S. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm Exceptions to time lived with you. Https www freefilefillableforms com ffa freefileforms htm    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. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm   There are also exceptions for kidnapped children and children of divorced or separated parents. Https www freefilefillableforms com ffa freefileforms htm For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Https www freefilefillableforms com ffa freefileforms htm Qualifying child of more than one person. Https www freefilefillableforms com ffa freefileforms htm   A special rule applies if your qualifying child is the qualifying child of more than one person. Https www freefilefillableforms com ffa freefileforms htm For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Https www freefilefillableforms com ffa freefileforms htm Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Https www freefilefillableforms com ffa freefileforms htm The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Https www freefilefillableforms com ffa freefileforms htm If this amount is zero, you cannot take this credit because there is no tax to reduce. Https www freefilefillableforms com ffa freefileforms htm But you may be able to take the additional child tax credit. Https www freefilefillableforms com ffa freefileforms htm See Additional Child Tax Credit, later. Https www freefilefillableforms com ffa freefileforms htm Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Https www freefilefillableforms com ffa freefileforms htm Married filing jointly – $110,000. Https www freefilefillableforms com ffa freefileforms htm Single, head of household, or qualifying widow(er) – $75,000. Https www freefilefillableforms com ffa freefileforms htm Married filing separately – $55,000. Https www freefilefillableforms com ffa freefileforms htm Modified AGI. Https www freefilefillableforms com ffa freefileforms htm   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Https www freefilefillableforms com ffa freefileforms htm Any amount excluded from income because of the exclusion of income from Puerto Rico. Https www freefilefillableforms com ffa freefileforms htm On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Https www freefilefillableforms com ffa freefileforms htm ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Https www freefilefillableforms com ffa freefileforms htm Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Https www freefilefillableforms com ffa freefileforms htm Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Https www freefilefillableforms com ffa freefileforms htm Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Https www freefilefillableforms com ffa freefileforms htm   If you do not have any of the above, your modified AGI is the same as your AGI. Https www freefilefillableforms com ffa freefileforms htm AGI. Https www freefilefillableforms com ffa freefileforms htm   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Https www freefilefillableforms com ffa freefileforms htm Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Https www freefilefillableforms com ffa freefileforms htm You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Https www freefilefillableforms com ffa freefileforms htm You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Https www freefilefillableforms com ffa freefileforms htm Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Https www freefilefillableforms com ffa freefileforms htm For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Https www freefilefillableforms com ffa freefileforms htm Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Https www freefilefillableforms com ffa freefileforms htm The additional child tax credit may give you a refund even if you do not owe any tax. Https www freefilefillableforms com ffa freefileforms htm How to claim the additional child tax credit. Https www freefilefillableforms com ffa freefileforms htm   To claim the additional child tax credit, follow the steps below. Https www freefilefillableforms com ffa freefileforms htm Make sure you figured the amount, if any, of your child tax credit. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Https www freefilefillableforms com ffa freefileforms htm Please click the link to view the image. Https www freefilefillableforms com ffa freefileforms htm Child tax worksheet - page 1. Https www freefilefillableforms com ffa freefileforms htm Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Https www freefilefillableforms com ffa freefileforms htm Please click the link to view the image. Https www freefilefillableforms com ffa freefileforms htm Child tax worksheet - page 2. Https www freefilefillableforms com ffa freefileforms htm Line 11 Worksheet This image is too large to be displayed in the current screen. Https www freefilefillableforms com ffa freefileforms htm Please click the link to view the image. Https www freefilefillableforms com ffa freefileforms htm Line 11 worksheet - page 1. Https www freefilefillableforms com ffa freefileforms htm Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Https www freefilefillableforms com ffa freefileforms htm Please click the link to view the image. Https www freefilefillableforms com ffa freefileforms htm Line 11 worksheet - page 2. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Https www freefilefillableforms com ffa freefileforms htm  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Https www freefilefillableforms com ffa freefileforms htm     1. Https www freefilefillableforms com ffa freefileforms htm a. Https www freefilefillableforms com ffa freefileforms htm Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Https www freefilefillableforms com ffa freefileforms htm     b. Https www freefilefillableforms com ffa freefileforms htm Enter the amount of any nontaxable combat pay received. Https www freefilefillableforms com ffa freefileforms htm Also enter this amount on Schedule 8812, line 4b. Https www freefilefillableforms com ffa freefileforms htm This amount should be shown in Form(s) W-2, box 12, with code Q. Https www freefilefillableforms com ffa freefileforms htm 1b. Https www freefilefillableforms com ffa freefileforms htm       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. Https www freefilefillableforms com ffa freefileforms htm Otherwise, skip lines 2a through 2e and go to line 3. Https www freefilefillableforms com ffa freefileforms htm     2. Https www freefilefillableforms com ffa freefileforms htm a. Https www freefilefillableforms com ffa freefileforms htm Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Https www freefilefillableforms com ffa freefileforms htm     b. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Https www freefilefillableforms com ffa freefileforms htm Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm     c. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Https www freefilefillableforms com ffa freefileforms htm Do not include on this line any amounts exempt from self-employment tax 2c. Https www freefilefillableforms com ffa freefileforms htm         d. Https www freefilefillableforms com ffa freefileforms htm If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Https www freefilefillableforms com ffa freefileforms htm Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Https www freefilefillableforms com ffa freefileforms htm         e. Https www freefilefillableforms com ffa freefileforms htm If line 2c is a profit, enter the smaller of line 2c or line 2d. Https www freefilefillableforms com ffa freefileforms htm If line 2c is a (loss), enter the (loss) from line 2c. Https www freefilefillableforms com ffa freefileforms htm 2e. Https www freefilefillableforms com ffa freefileforms htm   3. Https www freefilefillableforms com ffa freefileforms htm Combine lines 1a, 1b, 2a, 2b, and 2e. Https www freefilefillableforms com ffa freefileforms htm If zero or less, stop. Https www freefilefillableforms com ffa freefileforms htm Do not complete the rest of this worksheet. Https www freefilefillableforms com ffa freefileforms htm Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Https www freefilefillableforms com ffa freefileforms htm   4. Https www freefilefillableforms com ffa freefileforms htm Enter any amount included on line 1a that is:               a. Https www freefilefillableforms com ffa freefileforms htm A scholarship or fellowship grant not reported on Form W-2 4a. Https www freefilefillableforms com ffa freefileforms htm         b. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm         c. Https www freefilefillableforms com ffa freefileforms htm 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). Https www freefilefillableforms com ffa freefileforms htm This amount may be shown in box 11 of your Form W-2. Https www freefilefillableforms com ffa freefileforms htm If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Https www freefilefillableforms com ffa freefileforms htm 4c. Https www freefilefillableforms com ffa freefileforms htm       5. Https www freefilefillableforms com ffa freefileforms htm a. Https www freefilefillableforms com ffa freefileforms htm Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Https www freefilefillableforms com ffa freefileforms htm Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Https www freefilefillableforms com ffa freefileforms htm             b. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm 5b. Https www freefilefillableforms com ffa freefileforms htm             c. Https www freefilefillableforms com ffa freefileforms htm Subtract line 5b from line 5a 5c. Https www freefilefillableforms com ffa freefileforms htm       6. Https www freefilefillableforms com ffa freefileforms htm Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Https www freefilefillableforms com ffa freefileforms htm       7. Https www freefilefillableforms com ffa freefileforms htm Add lines 4a through 4c, 5c, and 6 7. Https www freefilefillableforms com ffa freefileforms htm   8. Https www freefilefillableforms com ffa freefileforms htm Subtract line 7 from line 3 8. Https www freefilefillableforms com ffa freefileforms htm       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Https www freefilefillableforms com ffa freefileforms htm If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Https www freefilefillableforms com ffa freefileforms htm     *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. Https www freefilefillableforms com ffa freefileforms htm Put your name and social security number on Schedule SE and attach it to your return. Https www freefilefillableforms com ffa freefileforms htm                     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. Https www freefilefillableforms com ffa freefileforms htm  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Https www freefilefillableforms com ffa freefileforms htm               1. Https www freefilefillableforms com ffa freefileforms htm a. Https www freefilefillableforms com ffa freefileforms htm Enter the amount from Form 1040A, line 7 1a. Https www freefilefillableforms com ffa freefileforms htm         b. Https www freefilefillableforms com ffa freefileforms htm Enter the amount of any nontaxable combat pay received. Https www freefilefillableforms com ffa freefileforms htm Also enter this amount on Schedule 8812, line 4b. Https www freefilefillableforms com ffa freefileforms htm This amount should be shown in Form(s) W-2, box 12, with code Q. Https www freefilefillableforms com ffa freefileforms htm 1b. Https www freefilefillableforms com ffa freefileforms htm         c. Https www freefilefillableforms com ffa freefileforms htm Add lines 1a and 1b. Https www freefilefillableforms com ffa freefileforms htm     1c. Https www freefilefillableforms com ffa freefileforms htm   2. Https www freefilefillableforms com ffa freefileforms htm Enter any amount included on line 1a that is:           a. Https www freefilefillableforms com ffa freefileforms htm A scholarship or fellowship grant not reported on Form W-2 2a. Https www freefilefillableforms com ffa freefileforms htm         b. Https www freefilefillableforms com ffa freefileforms htm For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Https www freefilefillableforms com ffa freefileforms htm         c. Https www freefilefillableforms com ffa freefileforms htm 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). Https www freefilefillableforms com ffa freefileforms htm This amount may be shown in box 11 of your Form W-2. Https www freefilefillableforms com ffa freefileforms htm If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. Https www freefilefillableforms com ffa freefileforms htm       3. Https www freefilefillableforms com ffa freefileforms htm Add lines 2a through 2c 3. Https www freefilefillableforms com ffa freefileforms htm   4. Https www freefilefillableforms com ffa freefileforms htm Subtract line 3 from line 1c. Https www freefilefillableforms com ffa freefileforms htm Enter the result here and on line 2 of the Line 11 Worksheet 4. Https www freefilefillableforms com ffa freefileforms htm                 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. Https www freefilefillableforms com ffa freefileforms htm Social security tax, Medicare tax, and Additional Medicare Tax on wages. Https www freefilefillableforms com ffa freefileforms htm 1. Https www freefilefillableforms com ffa freefileforms htm Enter the social security tax withheld (Form(s) W-2, box 4) 1. Https www freefilefillableforms com ffa freefileforms htm   2. Https www freefilefillableforms com ffa freefileforms htm Enter the Medicare tax withheld (Form(s) W-2, box 6). Https www freefilefillableforms com ffa freefileforms htm Box 6 includes any Additional Medicare Tax 2. Https www freefilefillableforms com ffa freefileforms htm   3. Https www freefilefillableforms com ffa freefileforms htm Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Https www freefilefillableforms com ffa freefileforms htm   4. Https www freefilefillableforms com ffa freefileforms htm Add lines 1, 2, and 3 4. Https www freefilefillableforms com ffa freefileforms htm   5. Https www freefilefillableforms com ffa freefileforms htm Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Https www freefilefillableforms com ffa freefileforms htm   6. Https www freefilefillableforms com ffa freefileforms htm Subtract line 5 from line 4 6. Https www freefilefillableforms com ffa freefileforms htm   Additional Medicare Tax on Self-Employment Income. Https www freefilefillableforms com ffa freefileforms htm 7. Https www freefilefillableforms com ffa freefileforms htm Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Https www freefilefillableforms com ffa freefileforms htm   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). Https www freefilefillableforms com ffa freefileforms htm Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Https www freefilefillableforms com ffa freefileforms htm Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Https www freefilefillableforms com ffa freefileforms htm 8. Https www freefilefillableforms com ffa freefileforms htm Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Https www freefilefillableforms com ffa freefileforms htm   9. Https www freefilefillableforms com ffa freefileforms htm Enter the Medicare tax (Form(s) W-2, box 14) 9. Https www freefilefillableforms com ffa freefileforms htm   10. Https www freefilefillableforms com ffa freefileforms htm Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Https www freefilefillableforms com ffa freefileforms htm Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Https www freefilefillableforms com ffa freefileforms htm   11. Https www freefilefillableforms com ffa freefileforms htm Add lines 8, 9, and 10 11. Https www freefilefillableforms com ffa freefileforms htm   12. Https www freefilefillableforms com ffa freefileforms htm Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Https www freefilefillableforms com ffa freefileforms htm   13. Https www freefilefillableforms com ffa freefileforms htm Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. Https www freefilefillableforms com ffa freefileforms htm   14. Https www freefilefillableforms com ffa freefileforms htm Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Https www freefilefillableforms com ffa freefileforms htm Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Https www freefilefillableforms com ffa freefileforms htm   15. Https www freefilefillableforms com ffa freefileforms htm Add lines 12, 13, and 14 15. Https www freefilefillableforms com ffa freefileforms htm   Line 6 amount 16. Https www freefilefillableforms com ffa freefileforms htm Add lines 6, 7, 11, and 15. Https www freefilefillableforms com ffa freefileforms htm Enter here and on line 6 of the Line 11 Worksheet. Https www freefilefillableforms com ffa freefileforms htm 16. Https www freefilefillableforms com ffa freefileforms htm   Paperwork Reduction Act Notice. Https www freefilefillableforms com ffa freefileforms htm   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Https www freefilefillableforms com ffa freefileforms htm You are required to give us the information if requested. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm   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. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm Generally, tax returns and return information are confidential, as required by section 6103. Https www freefilefillableforms com ffa freefileforms htm   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Https www freefilefillableforms com ffa freefileforms htm For the estimated averages, see the instructions for your income tax return. Https www freefilefillableforms com ffa freefileforms htm   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Https www freefilefillableforms com ffa freefileforms htm See Comments and suggestions , earlier. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm Free help with your tax return. Https www freefilefillableforms com ffa freefileforms htm   You can get free help preparing your return nationwide from IRS-certified volunteers. Https www freefilefillableforms com ffa freefileforms htm The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Https www freefilefillableforms com ffa freefileforms htm The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Https www freefilefillableforms com ffa freefileforms htm To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Https www freefilefillableforms com ffa freefileforms htm gov, download the IRS2Go app, or call 1-800-906-9887. Https www freefilefillableforms com ffa freefileforms htm   As part of the TCE program, AARP offers the Tax-Aide counseling program. Https www freefilefillableforms com ffa freefileforms htm To find the nearest AARP Tax-Aide site, visit AARP's website at www. Https www freefilefillableforms com ffa freefileforms htm aarp. Https www freefilefillableforms com ffa freefileforms htm org/money/taxaide or call 1-888-227-7669. Https www freefilefillableforms com ffa freefileforms htm For more information on these programs, go to IRS. Https www freefilefillableforms com ffa freefileforms htm gov and enter “VITA” in the search box. Https www freefilefillableforms com ffa freefileforms htm Internet. Https www freefilefillableforms com ffa freefileforms htm    IRS. Https www freefilefillableforms com ffa freefileforms htm gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Https www freefilefillableforms com ffa freefileforms htm Download the free IRS2Go app from the iTunes app store or from Google Play. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm Check the status of your 2013 refund with the Where's My Refund? application on IRS. Https www freefilefillableforms com ffa freefileforms htm gov or download the IRS2Go app and select the Refund Status option. Https www freefilefillableforms com ffa freefileforms htm The IRS issues more than 9 out of 10 refunds in less than 21 days. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Https www freefilefillableforms com ffa freefileforms htm The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Https www freefilefillableforms com ffa freefileforms htm Use the Interactive Tax Assistant (ITA) to research your tax questions. Https www freefilefillableforms com ffa freefileforms htm No need to wait on the phone or stand in line. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm When you reach the response screen, you can print the entire interview and the final response for your records. Https www freefilefillableforms com ffa freefileforms htm New subject areas are added on a regular basis. Https www freefilefillableforms com ffa freefileforms htm  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Https www freefilefillableforms com ffa freefileforms htm gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Https www freefilefillableforms com ffa freefileforms htm You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Https www freefilefillableforms com ffa freefileforms htm The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm You can also ask the IRS to mail a return or an account transcript to you. Https www freefilefillableforms com ffa freefileforms htm Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Https www freefilefillableforms com ffa freefileforms htm gov or by calling 1-800-908-9946. Https www freefilefillableforms com ffa freefileforms htm Tax return and tax account transcripts are generally available for the current year and the past three years. Https www freefilefillableforms com ffa freefileforms htm Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Https www freefilefillableforms com ffa freefileforms htm Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm Check the status of your amended return using Where's My Amended Return? Go to IRS. Https www freefilefillableforms com ffa freefileforms htm gov and enter Where's My Amended Return? in the search box. Https www freefilefillableforms com ffa freefileforms htm You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Https www freefilefillableforms com ffa freefileforms htm It can take up to 3 weeks from the date you mailed it to show up in our system. Https www freefilefillableforms com ffa freefileforms htm Make a payment using one of several safe and convenient electronic payment options available on IRS. Https www freefilefillableforms com ffa freefileforms htm gov. Https www freefilefillableforms com ffa freefileforms htm Select the Payment tab on the front page of IRS. Https www freefilefillableforms com ffa freefileforms htm gov for more information. Https www freefilefillableforms com ffa freefileforms htm Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Https www freefilefillableforms com ffa freefileforms htm Figure your income tax withholding with the IRS Withholding Calculator on IRS. Https www freefilefillableforms com ffa freefileforms htm gov. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Https www freefilefillableforms com ffa freefileforms htm gov. Https www freefilefillableforms com ffa freefileforms htm Request an Electronic Filing PIN by going to IRS. Https www freefilefillableforms com ffa freefileforms htm gov and entering Electronic Filing PIN in the search box. Https www freefilefillableforms com ffa freefileforms htm Download forms, instructions and publications, including accessible versions for people with disabilities. Https www freefilefillableforms com ffa freefileforms htm Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Https www freefilefillableforms com ffa freefileforms htm gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Https www freefilefillableforms com ffa freefileforms htm An employee can answer questions about your tax account or help you set up a payment plan. Https www freefilefillableforms com ffa freefileforms htm Before you visit, check the Office Locator on IRS. Https www freefilefillableforms com ffa freefileforms htm gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Https www freefilefillableforms com ffa freefileforms htm If you have a special need, such as a disability, you can request an appointment. Https www freefilefillableforms com ffa freefileforms htm Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Https www freefilefillableforms com ffa freefileforms htm Apply for an Employer Identification Number (EIN). Https www freefilefillableforms com ffa freefileforms htm Go to IRS. Https www freefilefillableforms com ffa freefileforms htm gov and enter Apply for an EIN in the search box. Https www freefilefillableforms com ffa freefileforms htm Read the Internal Revenue Code, regulations, or other official guidance. Https www freefilefillableforms com ffa freefileforms htm Read Internal Revenue Bulletins. Https www freefilefillableforms com ffa freefileforms htm Sign up to receive local and national tax news and more by email. Https www freefilefillableforms com ffa freefileforms htm Just click on “subscriptions” above the search box on IRS. Https www freefilefillableforms com ffa freefileforms htm gov and choose from a variety of options. Https www freefilefillableforms com ffa freefileforms htm    Phone. Https www freefilefillableforms com ffa freefileforms htm You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Https www freefilefillableforms com ffa freefileforms htm Download the free IRS2Go app from the iTunes app store or from Google Play. Https www freefilefillableforms com ffa freefileforms htm Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Https www freefilefillableforms com ffa freefileforms htm gov, or download the IRS2Go app. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Https www freefilefillableforms com ffa freefileforms htm Most VITA and TCE sites offer free electronic filing. Https www freefilefillableforms com ffa freefileforms htm Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Https www freefilefillableforms com ffa freefileforms htm Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm The IRS issues more than 9 out of 10 refunds in less than 21 days. Https www freefilefillableforms com ffa freefileforms htm Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Https www freefilefillableforms com ffa freefileforms htm Note, the above information is for our automated hotline. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Https www freefilefillableforms com ffa freefileforms htm You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Https www freefilefillableforms com ffa freefileforms htm It can take up to 3 weeks from the date you mailed it to show up in our system. Https www freefilefillableforms com ffa freefileforms htm 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). Https www freefilefillableforms com ffa freefileforms htm You should receive your order within 10 business days. Https www freefilefillableforms com ffa freefileforms htm Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Https www freefilefillableforms com ffa freefileforms htm The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Https www freefilefillableforms com ffa freefileforms htm These individuals can also contact the IRS through relay services such as the Federal Relay Service. Https www freefilefillableforms com ffa freefileforms htm    Walk-in. Https www freefilefillableforms com ffa freefileforms htm You can find a selection of forms, publications and services — in-person. Https www freefilefillableforms com ffa freefileforms htm Products. Https www freefilefillableforms com ffa freefileforms htm You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Https www freefilefillableforms com ffa freefileforms htm Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Https www freefilefillableforms com ffa freefileforms htm Services. Https www freefilefillableforms com ffa freefileforms htm You can walk in to your local TAC for face-to-face tax help. Https www freefilefillableforms com ffa freefileforms htm An employee can answer questions about your tax account or help you set up a payment plan. Https www freefilefillableforms com ffa freefileforms htm Before visiting, use the Office Locator tool on IRS. Https www freefilefillableforms com ffa freefileforms htm gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Https www freefilefillableforms com ffa freefileforms htm    Mail. Https www freefilefillableforms com ffa freefileforms htm You can send your order for forms, instructions, and publications to the address below. Https www freefilefillableforms com ffa freefileforms htm You should receive a response within 10 business days after your request is received. Https www freefilefillableforms com ffa freefileforms htm Internal Revenue Service 1201 N. Https www freefilefillableforms com ffa freefileforms htm Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Https www freefilefillableforms com ffa freefileforms htm The Taxpayer Advocate Service (TAS) is your voice at the IRS. Https www freefilefillableforms com ffa freefileforms htm Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Https www freefilefillableforms com ffa freefileforms htm   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm You face (or your business is facing) an immediate threat of adverse action. Https www freefilefillableforms com ffa freefileforms htm You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Https www freefilefillableforms com ffa freefileforms htm   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. Https www freefilefillableforms com ffa freefileforms htm Here's why we can help: TAS is an independent organization within the IRS. Https www freefilefillableforms com ffa freefileforms htm Our advocates know how to work with the IRS. Https www freefilefillableforms com ffa freefileforms htm Our services are free and tailored to meet your needs. Https www freefilefillableforms com ffa freefileforms htm We have offices in every state, the District of Columbia, and Puerto Rico. Https www freefilefillableforms com ffa freefileforms htm   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. Https www freefilefillableforms com ffa freefileforms htm   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Https www freefilefillableforms com ffa freefileforms htm If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Https www freefilefillableforms com ffa freefileforms htm 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. Https www freefilefillableforms com ffa freefileforms htm Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Https www freefilefillableforms com ffa freefileforms htm Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 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