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

State tax return free 11. State tax return free   Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. State tax return free By interview. State tax return free Repeat examinations. State tax return free The first part of this chapter explains some of your most important rights as a taxpayer. State tax return free The second part explains the examination, appeal, collection, and refund processes. State tax return free Declaration of Taxpayer Rights Protection of your rights. State tax return free   IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. State tax return free Privacy and confidentiality. State tax return free   The IRS will not disclose to anyone the information you give us, except as authorized by law. State tax return free You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. State tax return free Professional and courteous service. State tax return free   If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. State tax return free If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. State tax return free Representation. State tax return free   You can either represent yourself or, with proper written authorization, have someone else represent you in your place. State tax return free Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. State tax return free If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. State tax return free   You can have someone accompany you at an interview. State tax return free You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. State tax return free Payment of only the correct amount of tax. State tax return free   You are responsible for paying only the correct amount of tax due under the law—no more, no less. State tax return free If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. State tax return free Help with unresolved tax problems. State tax return free   The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. State tax return free Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. State tax return free For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. State tax return free Appeals and judicial review. State tax return free   If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. State tax return free You can also ask a court to review your case. State tax return free Relief from certain penalties and interest. State tax return free   The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. State tax return free We will waive interest that is the result of certain errors or delays caused by an IRS employee. State tax return free Examinations, Appeals, Collections, and Refunds Examinations (audits). State tax return free   We accept most taxpayers' returns as filed. State tax return free If we inquire about your return or select it for examination, it does not suggest that you are dishonest. State tax return free The inquiry or examination may or may not result in more tax. State tax return free We may close your case without change; or, you may receive a refund. State tax return free   The process of selecting a return for examination usually begins in one of two ways. State tax return free First, we use computer programs to identify returns that may have incorrect amounts. State tax return free These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. State tax return free Second, we use information from outside sources that indicates that a return may have incorrect amounts. State tax return free These sources may include newspapers, public records, and individuals. State tax return free If we determine that the information is accurate and reliable, we may use it to select a return for examination. State tax return free   Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. State tax return free The following sections give an overview of how we conduct examinations. State tax return free By mail. State tax return free   We handle many examinations and inquiries by mail. State tax return free We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. State tax return free You can respond by mail or you can request a personal interview with an examiner. State tax return free If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. State tax return free Please do not hesitate to write to us about anything you do not understand. State tax return free By interview. State tax return free   If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. State tax return free If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. State tax return free If you do not agree with these changes, you can meet with the examiner's supervisor. State tax return free Repeat examinations. State tax return free   If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. State tax return free Appeals. State tax return free   If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. State tax return free Most differences can be settled without expensive and time-consuming court trials. State tax return free Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. State tax return free   If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. State tax return free S. State tax return free Tax Court, U. State tax return free S. State tax return free Court of Federal Claims, or the U. State tax return free S. State tax return free District Court where you live. State tax return free If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. State tax return free If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. State tax return free You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. State tax return free Collections. State tax return free   Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. State tax return free It describes: What to do when you owe taxes. State tax return free It describes what to do if you get a tax bill and what to do if you think your bill is wrong. State tax return free It also covers making installment payments, delaying collection action, and submitting an offer in compromise. State tax return free IRS collection actions. State tax return free It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. State tax return free   Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. State tax return free Innocent spouse relief. State tax return free   Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. State tax return free To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. State tax return free In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. State tax return free Do not file Form 8857 with your Form 1040. State tax return free For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. State tax return free Refunds. State tax return free   You can file a claim for refund if you think you paid too much tax. State tax return free You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. State tax return free The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. State tax return free Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. State tax return free   If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. State tax return free Prev  Up  Next   Home   More Online Publications