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State Tax File For Free

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State Tax File For Free

State tax file for free Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. State tax file for free Tax-deferred plans. State tax file for free Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. State tax file for free Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. State tax file for free S. State tax file for free Taxation Canadian Taxation Application of Treaty The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. State tax file for free That is, a person who is recognized as a resident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. State tax file for free Article IV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer is considered by both countries to be a resident. State tax file for free Saving clause. State tax file for free   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. State tax file for free S. State tax file for free citizens) or of the United States to tax its residents or citizens (including U. State tax file for free S. State tax file for free citizens who are residents of the foreign country). State tax file for free This provision is known as the “saving clause. State tax file for free ”   For example, an individual who is a U. State tax file for free S. State tax file for free citizen and a resident of Canada may have dividend income from a U. State tax file for free S. State tax file for free corporation. State tax file for free The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. State tax file for free Even though a resident of Canada, the individual is a U. State tax file for free S. State tax file for free citizen and the saving clause overrides the treaty article that limits the U. State tax file for free S. State tax file for free tax to 15%. State tax file for free    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. State tax file for free Treaty-based position. State tax file for free   If you take the position that any U. State tax file for free S. State tax file for free tax is overruled or otherwise reduced by a U. State tax file for free S. State tax file for free treaty (a treaty-based position), you generally must disclose that position on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), and attach it to your return. State tax file for free Personal Services A U. State tax file for free S. State tax file for free citizen or resident who is temporarily present in Canada during the tax year is exempt from Canadian income taxes on pay for services performed, or remittances received from the United States, if the citizen or resident qualifies under one of the treaty exemption provisions set out below. State tax file for free Income from employment (Article XV). State tax file for free   Income U. State tax file for free S. State tax file for free residents receive for the performance of dependent personal services in Canada (except as public entertainers) is exempt from Canadian tax if it is not more than $10,000 in Canadian currency for the year. State tax file for free If it is more than $10,000 for the year, it is exempt only if: The residents are present in Canada for no more than 183 days in any 12-month period beginning or ending in the year concerned, and The income is not paid by, or on behalf of, a Canadian resident and is not borne by a permanent establishment in Canada. State tax file for free    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. State tax file for free Example. State tax file for free You are a U. State tax file for free S. State tax file for free resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. State tax file for free During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. State tax file for free Although you were in Canada for not more than 183 days during the year, your income is not exempt from Canadian income tax because it was paid by a Canadian resident and was more than $10,000 (Canadian) for the year. State tax file for free Pay received by a U. State tax file for free S. State tax file for free resident for work regularly done in more than one country as an employee on a ship, aircraft, motor vehicle, or train operated by a U. State tax file for free S. State tax file for free resident is exempt from Canadian tax. State tax file for free Income from self-employment (Article VII). State tax file for free   Income from services performed (other than those performed as an employee) are taxed in Canada if they are attributable to a permanent establishment in Canada. State tax file for free This income is treated as business profits, and deductions similar to those allowed under U. State tax file for free S. State tax file for free law are allowable. State tax file for free   If you carry on (or have carried on) business in both Canada and the United States, the business profits are attributable to each country based on the profits that the permanent establishment might be expected to make if it were a distinct and separate person engaged in the same or similar activities. State tax file for free The business profits attributable to the permanent establishment include only those profits derived from assets used, risks assumed, and activities performed by the permanent establishment. State tax file for free   You may be considered to have a permanent establishment if you meet certain conditions. State tax file for free For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). State tax file for free Public entertainers (Article XVI). State tax file for free   The provisions under income from employment or income from self-employment do not apply to public entertainers (such as theater, motion picture, radio, or television artistes, musicians, or athletes) from the United States who receive more than $15,000 in gross receipts in Canadian currency, including reimbursed expenses, from their entertainment activities in Canada during the calendar year. State tax file for free However, this provision for public entertainers does not apply (and the other provisions will apply) to athletes participating in team sports in leagues with regularly scheduled games in both the United States and Canada. State tax file for free Compensation paid by the U. State tax file for free S. State tax file for free Government (Article XIX). State tax file for free   Wages, salaries, and similar income (other than pensions) paid to a U. State tax file for free S. State tax file for free citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. State tax file for free   The exemption does not apply to pay for services performed in connection with any trade or business carried on for profit by the United States, or any of its agencies, instrumentalities, or political subdivisions. State tax file for free Students and apprentices (Article XX). State tax file for free   A full-time student, apprentice, or business trainee who is in Canada to study or acquire business experience is exempt from Canadian income tax on remittances received from any source outside Canada for maintenance, education, or training. State tax file for free The recipient must be or must have been a U. State tax file for free S. State tax file for free resident immediately before visiting Canada. State tax file for free   An apprentice or business trainee can claim this exemption only for a period of one year from the date the individual first arrived in Canada for the purpose of training. State tax file for free Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. State tax file for free S. State tax file for free residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pension payment) or of the taxable amount (if an annuity). State tax file for free Canadian pensions and annuities paid to U. State tax file for free S. State tax file for free residents may be taxed by the United States, but the amount of any pension included in income for U. State tax file for free S. State tax file for free tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. State tax file for free Pensions. State tax file for free   A pension includes any payment under a pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances, and payments under a sickness, accident, or disability plan. State tax file for free It includes pensions paid by private employers and the government for services rendered. State tax file for free   Pensions also include payments from individual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) in Canada. State tax file for free   Pensions do not include social security benefits. State tax file for free Roth IRAs. State tax file for free   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. State tax file for free S. State tax file for free tax if paid to a U. State tax file for free S. State tax file for free resident. State tax file for free In addition, you may elect to defer any tax in Canada on income accrued within the Roth IRA but not distributed by the Roth IRA. State tax file for free However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. State tax file for free Tax-deferred plans. State tax file for free   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. State tax file for free S. State tax file for free tax, even if it is not distributed. State tax file for free However, a U. State tax file for free S. State tax file for free citizen or resident can elect to defer U. State tax file for free S. State tax file for free tax on income from the plan until the income is distributed. State tax file for free Form 8891 is used to make the election. State tax file for free Annuities. State tax file for free    An annuity is a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered). State tax file for free Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. State tax file for free Special rules. State tax file for free    Special rules apply to pensions and annuities with respect to: Short-term assignments, Cross-border commuters, and Individuals who participate in a Canadian qualifying plan. State tax file for free Generally, distributions in such cases are deemed to be earned in the country in which the plan is established, without regard to where the services were rendered. State tax file for free Social security benefits. State tax file for free   U. State tax file for free S. State tax file for free social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. State tax file for free Alimony. State tax file for free   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. State tax file for free S. State tax file for free residents are exempt from Canadian tax. State tax file for free For purposes of U. State tax file for free S. State tax file for free tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident. State tax file for free Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. State tax file for free Dividends (Article X). State tax file for free   For Canadian source dividends received by U. State tax file for free S. State tax file for free residents, the Canadian income tax generally may not be more than 15%. State tax file for free   A 5% rate applies to intercorporate dividends paid from a subsidiary to a parent corporation owning at least 10% of the subsidiary's voting stock. State tax file for free However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. State tax file for free   These rates do not apply if the owner of the dividends carries on, or has carried on, a business in Canada through a permanent establishment and the holding on which the income is paid is effectively connected with that permanent establishment. State tax file for free Interest (Article XI). State tax file for free   Generally, Canadian source interest received by U. State tax file for free S. State tax file for free residents is exempt from Canadian income tax. State tax file for free   The exemption does not apply if the owner of the interest carries on, or has carried on, a business in Canada through a permanent establishment and the debt on which the income is paid is effectively connected with that permanent establishment. State tax file for free Gains from the sale of property (Article XIII). State tax file for free   Generally, gains from the sale of personal property by a U. State tax file for free S. State tax file for free resident having no permanent establishment in Canada are exempt from Canadian income tax. State tax file for free However, the exemption from Canadian tax does not apply to gains realized by U. State tax file for free S. State tax file for free residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. State tax file for free   If the property subject to Canadian tax is a capital asset and was owned by the U. State tax file for free S. State tax file for free resident on September 26, 1980, not as part of the business property of a permanent establishment in Canada, generally the taxable gain is limited to the appreciation after 1984. State tax file for free Royalties (Article XII). State tax file for free   The following are exempt from Canadian tax: Copyright royalties and other like payments for the production or reproduction of any literary, dramatic, musical, or artistic work (other than payments for motion pictures and works on film, videotape, or other means of reproduction for use in connection with television, which may be taxed at 10%), Payments for the use of, or the right to use, computer software, Payments for the use of, or the right to use, any patent or any information concerning industrial, commercial, or scientific experience (but not within a rental or franchise agreement), and Payments for broadcasting as agreed to in an exchange of notes between the countries. State tax file for free   This rate or exemption does not apply if the owner of the royalties carries on, or has carried on, a business in Canada through a permanent establishment and the right or property on which the income is paid is effectively connected with that permanent establishment. State tax file for free   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. State tax file for free Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. State tax file for free Gambling losses. State tax file for free   Canadian residents may deduct gambling losses in the U. State tax file for free S. State tax file for free against gambling winnings in the U. State tax file for free S. State tax file for free in the same manner as a U. State tax file for free S. State tax file for free resident. State tax file for free Charitable Contributions United States income tax return. State tax file for free   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. State tax file for free Besides being subject to the overall limits applicable to all your charitable contributions under U. State tax file for free S. State tax file for free tax law, your charitable contributions to Canadian organizations (other than contributions to a college or university at which you or a member of your family is or was enrolled) are subject to the U. State tax file for free S. State tax file for free percentage limits on charitable contributions, applied to your Canadian source income. State tax file for free If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. State tax file for free Example. State tax file for free You are a U. State tax file for free S. State tax file for free citizen living in Canada. State tax file for free You have both U. State tax file for free S. State tax file for free and Canadian source income. State tax file for free During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. State tax file for free S. State tax file for free tax law if they were U. State tax file for free S. State tax file for free organizations. State tax file for free To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. State tax file for free S. State tax file for free income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. State tax file for free S. State tax file for free income tax law. State tax file for free Then include this amount on your return along with all your domestic charitable contributions, subject to the appropriate percentage limit required for contributions under U. State tax file for free S. State tax file for free income tax law. State tax file for free The appropriate percentage limit for U. State tax file for free S. State tax file for free tax purposes is applied to your total adjusted gross income from all sources. State tax file for free Qualified charities. State tax file for free   These Canadian organizations must meet the qualifications that a U. State tax file for free S. State tax file for free charitable organization must meet under U. State tax file for free S. State tax file for free tax law. State tax file for free Usually an organization will notify you if it qualifies. State tax file for free For further information on charitable contributions and the U. State tax file for free S. State tax file for free percentage limits, see Publication 526, Charitable Contributions. State tax file for free Canadian income tax return. State tax file for free   Under certain conditions, contributions to qualified U. State tax file for free S. State tax file for free charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. State tax file for free Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. State tax file for free In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. State tax file for free For detailed discussions of the U. State tax file for free S. State tax file for free income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. State tax file for free See paragraphs (4) and (5) of Article XXIV for certain provisions that affect the computation of the credit allowed by the United States for Canadian income taxes paid by U. State tax file for free S. State tax file for free citizens residing in Canada. State tax file for free Competent Authority Assistance Under Article XXVI, a U. State tax file for free S. State tax file for free citizen or resident may request assistance from the U. State tax file for free S. State tax file for free competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. State tax file for free The U. State tax file for free S. State tax file for free competent authority may then consult with the Canadian competent authority to determine if the double taxation or denial of treaty benefits in question can be avoided. State tax file for free If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. State tax file for free It is important that your request for competent authority assistance be made as soon as you have been notified by either Canada or the United States of proposed adjustments that would result in denial of treaty benefits or in double taxation. State tax file for free This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. State tax file for free For information that you should include with your request for competent authority assistance, see Revenue Procedure 2006-54, 2006-49 IRB 1035, available at www. State tax file for free irs. State tax file for free gov/irb/2006-49_IRB/ar13. State tax file for free html. State tax file for free The request should be addressed to:  Deputy Commissioner (International) Large Business and International Division Attn: Office of Tax Treaty  Internal Revenue Service 1111 Constitution Ave. State tax file for free , NW Routing: MA3-322A Washington, D. State tax file for free C. State tax file for free 20024 In addition to a timely request for assistance, you should take the following measures: File a timely protective claim for credit or refund of U. State tax file for free S. State tax file for free taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. State tax file for free This will, among other things, give you the benefit of a foreign tax credit in case you do not qualify for the treaty benefit in question. State tax file for free For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. State tax file for free Attach your protective claim to your request for competent authority assistance. State tax file for free Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. State tax file for free How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS and the Canada Revenue Agency in several ways. State tax file for free Text of Treaty You can get the text of the U. State tax file for free S. State tax file for free —Canada income tax treaty from: Superintendent of Documents U. State tax file for free S. State tax file for free Government Printing Office P. State tax file for free O. State tax file for free Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. State tax file for free gov. State tax file for free U. State tax file for free S. State tax file for free Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. State tax file for free To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. State tax file for free S. State tax file for free Embassy or consulate. State tax file for free Mail. State tax file for free For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. State tax file for free You can call the IRS for help at (267) 941-1000 (not a toll-free call). State tax file for free Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. State tax file for free The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. State tax file for free S. State tax file for free ) or on the Internet at www. State tax file for free cra-arc. State tax file for free gc. State tax file for free ca. State tax file for free Prev  Up  Next   Home   More Online Publications
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The State Tax File For Free

State tax file for free Part Six -   Figuring Your Taxes and Credits The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. State tax file for free They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. State tax file for free Chapter 36 discusses the earned income credit. State tax file for free Chapter 37 discusses a wide variety of other credits, such as the adoption credit. State tax file for free Table of Contents 30. State tax file for free   How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31. State tax file for free   Tax on Unearned Income of Certain ChildrenWhat's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. State tax file for free Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. State tax file for free Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. State tax file for free Figuring the Child's Tax (Form 8615, Part III) 32. State tax file for free   Child and Dependent Care CreditReminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. State tax file for free Employment Taxes for Household Employers 33. State tax file for free   Credit for the Elderly or the DisabledIntroduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You 34. State tax file for free   Child Tax CreditIntroduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV 35. State tax file for free   Education CreditsIntroduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses 36. State tax file for free   Earned Income Credit (EIC)What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. State tax file for free Rules for EveryoneRule 1. State tax file for free Your AGI Must Be Less Than: Rule 2. State tax file for free You Must Have a Valid Social Security Number (SSN) Rule 3. State tax file for free Your Filing Status Cannot Be Married Filing Separately Rule 4. State tax file for free You Must Be a U. State tax file for free S. State tax file for free Citizen or Resident Alien All Year Rule 5. State tax file for free You Cannot File Form 2555 or Form 2555-EZ Rule 6. State tax file for free Your Investment Income Must Be $3,300 or Less Rule 7. State tax file for free You Must Have Earned Income Part B. State tax file for free Rules If You Have a Qualifying ChildRule 8. State tax file for free Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. State tax file for free Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. State tax file for free You Cannot Be a Qualifying Child of Another Taxpayer Part C. State tax file for free Rules If You Do Not Have a Qualifying ChildRule 11. State tax file for free You Must Be at Least Age 25 but Under Age 65 Rule 12. State tax file for free You Cannot Be the Dependent of Another Person Rule 13. State tax file for free You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. State tax file for free You Must Have Lived in the United States More Than Half of the Year Part D. State tax file for free Figuring and Claiming the EICRule 15. State tax file for free Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. State tax file for free John and Janet Smith (Form 1040A) Example 2. State tax file for free Kelly Green (Form 1040EZ) 37. State tax file for free   Other CreditsWhat's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Prev  Up  Next   Home   More Online Publications