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Irs problems 2. Irs problems   The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. Irs problems All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. Irs problems However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. Irs problems The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). Irs problems The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. Irs problems Alternative minimum tax. Irs problems   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. Irs problems Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. Irs problems The obligation to file Form 990-T is in addition to the obligation to file any other required returns. Irs problems Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. Irs problems An exempt organization must report income from all its unrelated businesses on a single Form 990-T. Irs problems Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. Irs problems The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. Irs problems When to file. Irs problems   The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. Irs problems The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. Irs problems If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. Irs problems Extension of time to file. Irs problems   A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. Irs problems The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. Irs problems Public Inspection Requirements of Section 501(c)(3) Organizations. Irs problems   Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. Irs problems    A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. Irs problems Payment of Tax Estimated tax. Irs problems   A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. Irs problems Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Irs problems If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. Irs problems   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. Irs problems Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. Irs problems However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. Irs problems If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. Irs problems   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. Irs problems    Tax due with Form 990-T. Irs problems   Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). Irs problems Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). Irs problems Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. Irs problems Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs problems If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Irs problems Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs problems EFTPS is a free service provided by the Department of Treasury. Irs problems Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs problems To get more information about EFTPS or to enroll in EFTPS, visit www. Irs problems eftps. Irs problems gov or call 1-800-555-4477. Irs problems Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. Irs problems Deposits on business days only. Irs problems   If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Irs problems A business day is any day other than a Saturday, Sunday, or legal holiday. Irs problems For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). Irs problems The term "legal holiday" means any legal holiday in the District of Columbia. Irs problems Prev  Up  Next   Home   More Online Publications
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Explore an A-Z list of recreation and tourism topics and resources on National Parks and Forests, fishing licenses, museums, and more.

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Irs problems 30. Irs problems   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. Irs problems This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. Irs problems Figuring Your Tax Your income tax is based on your taxable income. Irs problems After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Irs problems The result is your total tax. Irs problems Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Irs problems This section provides a general outline of how to figure your tax. Irs problems You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Irs problems If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Irs problems Tax. Irs problems   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Irs problems However, there are special methods if your income includes any of the following items. Irs problems A net capital gain. Irs problems (See chapter 16. Irs problems ) Qualified dividends taxed at the same rates as a net capital gain. Irs problems (See chapters 8 and 16. Irs problems ) Lump-sum distributions. Irs problems (See chapter 10. Irs problems ) Farming or fishing income. Irs problems (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Irs problems ) Unearned income over $2,000 for certain children. Irs problems (See chapter 31. Irs problems ) Parents' election to report child's interest and dividends. Irs problems (See chapter 31. Irs problems ) Foreign earned income exclusion or the housing exclusion. Irs problems (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. Irs problems ) Credits. Irs problems   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Irs problems Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Irs problems The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. Irs problems CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. Irs problems See Payments , later. Irs problems   There are other credits that are not discussed in this publication. Irs problems These include the following credits. Irs problems General business credit, which is made up of several separate business-related credits. Irs problems These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Irs problems Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. Irs problems See Form 8835, Part II. Irs problems Work opportunity credit. Irs problems See Form 5884. Irs problems Credit for employer social security and Medicare taxes paid on certain employee tips. Irs problems See Form 8846. Irs problems Other taxes. Irs problems   After you subtract your tax credits, determine whether there are any other taxes you must pay. Irs problems This chapter does not explain these other taxes. Irs problems You can find that information in other chapters of this publication and your form instructions. Irs problems See the following table for other taxes you may need to add to your income tax. Irs problems OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). Irs problems   There are other taxes that are not discussed in this publication. Irs problems These include the following items. Irs problems Self-employment tax. Irs problems You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Irs problems Your net earnings from self-employment from other than church employee income were $400 or more. Irs problems The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Irs problems If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Irs problems Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Irs problems You had church employee income of $108. Irs problems 28 or more. Irs problems Additional Medicare Tax. Irs problems Beginning in 2013, you may be subject to a 0. Irs problems 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. Irs problems For more information, see the Instructions for Form 1040, line 60 and Form 8959. Irs problems Net Investment Income Tax (NIIT). Irs problems Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Irs problems NIIT is a 3. Irs problems 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Irs problems For more information, see the Instructions for Form 1040, line 60 and Form 8960. Irs problems Recapture taxes. Irs problems You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. Irs problems For more information, see the instructions for Form 1040, line 60. Irs problems Section 72(m)(5) excess benefits tax. Irs problems If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. Irs problems See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Irs problems Uncollected social security and Medicare tax on group-term life insurance. Irs problems If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. Irs problems The amount should be shown in box 12 of your Form W-2 with codes M and N. Irs problems Tax on golden parachute payments. Irs problems This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Irs problems The amount should be shown in box 12 of your Form W-2 with code K. Irs problems See the instructions for Form 1040, line 60. Irs problems Tax on accumulation distribution of trusts. Irs problems This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Irs problems See Form 4970 and its instructions. Irs problems Additional tax on HSAs or MSAs. Irs problems If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. Irs problems See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Irs problems Additional tax on Coverdell ESAs. Irs problems This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Irs problems See Publication 970, Tax Benefits for Education, and Form 5329. Irs problems Additional tax on qualified tuition programs. Irs problems This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Irs problems See Publication 970 and Form 5329. Irs problems Excise tax on insider stock compensation from an expatriated corporation. Irs problems You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. Irs problems For more information, see the instructions for Form 1040, line 60. Irs problems Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Irs problems This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Irs problems For more information, see the instructions for Form 1040, line 60. Irs problems Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Irs problems For more information, see the instructions for Form 1040, line 60. Irs problems Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Irs problems For more information, see the instructions for Form 1040, line 60. Irs problems Repayment of first-time homebuyer credit. Irs problems For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Irs problems Also see the instructions for Form 1040, line 59b. Irs problems Payments. Irs problems   After you determine your total tax, figure the total payments you have already made for the year. Irs problems Include credits that are treated as payments. Irs problems This chapter does not explain these payments and credits. Irs problems You can find that information in other chapters of this publication and your form instructions. Irs problems See the following table for amounts you can include in your total payments. Irs problems PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. Irs problems This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Irs problems It is claimed on Form 1040, line 70. Irs problems See Form 4136, Credit for Federal Tax Paid on Fuels. Irs problems Refund or balance due. Irs problems   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Irs problems If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. Irs problems S. Irs problems savings bonds instead of receiving a paper check. Irs problems Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Irs problems The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Irs problems Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Irs problems You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. Irs problems See Form 6251, Alternative Minimum Tax — Individuals. Irs problems Adjustments and tax preference items. Irs problems   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. Irs problems More information. Irs problems   For more information about the AMT, see the instructions for Form 6251. Irs problems Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. Irs problems If the IRS figures your tax and you paid too much, you will receive a refund. Irs problems If you did not pay enough, you will receive a bill for the balance. Irs problems To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. Irs problems The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Irs problems When the IRS cannot figure your tax. Irs problems   The IRS cannot figure your tax for you if any of the following apply. Irs problems You want your refund directly deposited into your accounts. Irs problems You want any part of your refund applied to your 2014 estimated tax. Irs problems You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Irs problems Your taxable income is $100,000 or more. Irs problems You itemize deductions. Irs problems You file any of the following forms. Irs problems Form 2555, Foreign Earned Income. Irs problems Form 2555-EZ, Foreign Earned Income Exclusion. Irs problems Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Irs problems Form 4970, Tax on Accumulation Distribution of Trusts. Irs problems Form 4972, Tax on Lump-Sum Distributions. Irs problems Form 6198, At-Risk Limitations. Irs problems Form 6251, Alternative Minimum Tax—Individuals. Irs problems Form 8606, Nondeductible IRAs. Irs problems Form 8615, Tax for Certain Children Who Have Unearned Income. Irs problems Form 8814, Parents' Election To Report Child's Interest and Dividends. Irs problems Form 8839, Qualified Adoption Expenses. Irs problems Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Irs problems Form 8889, Health Savings Accounts (HSAs). Irs problems Form 8919, Uncollected Social Security and Medicare Tax on Wages. Irs problems Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Irs problems Enter your social security number in the space provided. Irs problems If you are married, enter the social security numbers of you and your spouse even if you file separately. Irs problems Sign and date your return and enter your occupation(s). Irs problems If you are filing a joint return, both you and your spouse must sign it. Irs problems Enter your daytime phone number in the space provided. Irs problems This may help speed the processing of your return if we have a question that can be answered over the phone. Irs problems If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Irs problems If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. Irs problems Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Irs problems If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. Irs problems Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Irs problems Attach a copy of each of your Forms W-2 to your paper return. Irs problems Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Irs problems Mail your return to the Internal Revenue Service Center for the area where you live. Irs problems A list of Service Center addresses is in the instructions for your tax return. Irs problems Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Irs problems Do not complete lines 9 through 12. Irs problems If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. Irs problems Payments. Irs problems   Enter any federal income tax withheld on line 7. Irs problems Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Irs problems Earned income credit. Irs problems   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Irs problems Enter “EIC” in the space to the left of line 8a. Irs problems Enter the nontaxable combat pay you elect to include in earned income on line 8b. Irs problems   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. Irs problems For details, see the Form 1040EZ Instructions. Irs problems Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Irs problems If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. Irs problems Do not complete line 28. Irs problems Complete lines 29 through 33 and 36 through 40 if they apply to you. Irs problems However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Irs problems Also, enter any write-in information that applies to you in the space to the left of line 41. Irs problems Do not complete lines 34, 35, and 42 through 46. Irs problems Payments. Irs problems   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Irs problems Enter any estimated tax payments you made on line 37. Irs problems Credit for child and dependent care expenses. Irs problems   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Irs problems Enter the amount of the credit on line 29. Irs problems The IRS will not figure this credit. Irs problems Credit for the elderly or the disabled. Irs problems   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Irs problems Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. Irs problems On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Irs problems Complete Part II and Part III, lines 11 and 13, if they apply. Irs problems Earned income credit. Irs problems   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Irs problems Enter “EIC” to the left of the entry space for line 38a. Irs problems Enter the nontaxable combat pay you elect to include in earned income on line 38b. Irs problems    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Irs problems If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Irs problems   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Irs problems For details, see the Form 1040A Instructions. Irs problems Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Irs problems Do not complete line 44. Irs problems If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. Irs problems Read lines 45 through 71. Irs problems Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Irs problems Also, do not complete line 55 and lines 73 through 77. Irs problems Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. Irs problems Payments. Irs problems   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Irs problems Enter any estimated tax payments you made on line 63. Irs problems Credit for child and dependent care expenses. Irs problems   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Irs problems Enter the amount of the credit on line 48. Irs problems The IRS will not figure this credit. Irs problems Credit for the elderly or the disabled. Irs problems   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Irs problems Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Irs problems On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Irs problems Complete Part II and Part III, lines 11 and 13, if they apply. Irs problems Earned income credit. Irs problems   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Irs problems Enter “EIC” on the dotted line next to Form 1040, line 64a. Irs problems Enter the nontaxable combat pay you elect to include in earned income on line 64b. Irs problems   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Irs problems If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Irs problems   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Irs problems For details, see the Form 1040 Instructions. Irs problems Prev  Up  Next   Home   More Online Publications