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Taxact2012

Taxact2012 Index Symbols 1231 property sale, Sale of property interest. Taxact2012 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. Taxact2012 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. Taxact2012 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. Taxact2012 501(c)(3) organizations, Student loans. Taxact2012 529 program, Qualified tuition program (QTP). Taxact2012 83(b) election, How to make the choice. Taxact2012 A Academic health centers Meals and lodging when teaching and research organization, Academic health center. Taxact2012 Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. Taxact2012 Accrual method taxpayers, Prepaid income. Taxact2012 Accrued leave payment At time of retirement or resignation, Accrued leave payment. Taxact2012 Disability retirement, Accrued leave payment. Taxact2012 Activity not for profit, Activity not for profit. Taxact2012 Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. Taxact2012 Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. Taxact2012 Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. Taxact2012 Alien status, waiver of, Waiver of alien status. Taxact2012 Aliens Nonresident, Nonresident aliens. Taxact2012 Alimony, Alimony. Taxact2012 Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. Taxact2012 Stock options, Alternative minimum tax (AMT). Taxact2012 Annuities Charitable gift, Charitable gift annuities. Taxact2012 Railroad retirement, Railroad retirement annuities. Taxact2012 Tax-sheltered, Limit for tax-sheltered annuities. Taxact2012 Archer MSAs, Archer MSA contributions. Taxact2012 , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Taxact2012 Armed forces, Military Combat zone bonus, Veterans' benefits. Taxact2012 Disability, Disability. Taxact2012 Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. Taxact2012 Qualified reservist distribution, Qualified reservist distribution (QRD). Taxact2012 Rehabilitative program payments, Veterans' benefits. Taxact2012 Retirement pay, Military retirement pay. Taxact2012 Veterans benefits, Veterans' benefits. Taxact2012 Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. Taxact2012 Back pay, award for, Back pay awards. Taxact2012 Backup withholding Barter exchange transactions, Backup withholding. Taxact2012 Bankruptcy Canceled debt not deemed to be income, Excluded debt. Taxact2012 Barter income, Bartering Below-market loans, Below-market loans. Taxact2012 Bequest for services, Bequest for services. Taxact2012 Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. Taxact2012 Black lung benefit payments, Black lung benefit payments. Taxact2012 Bonuses, Bonuses and awards. Taxact2012 , Employee awards or bonuses. Taxact2012 Breach of contract Damages as income, Court awards and damages. Taxact2012 Bribes, Bribes. Taxact2012 Business expenses Reimbursements, Allowances and reimbursements. Taxact2012 Business income, Business and Investment Income, More information. Taxact2012 C Cafeteria plans, Cafeteria plans. Taxact2012 Campaign contributions, Campaign contributions. Taxact2012 Campus lodging, Qualified campus lodging. Taxact2012 , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. Taxact2012 Capital gains Recoveries, Capital gains. Taxact2012 , Capital gains. Taxact2012 Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. Taxact2012 Incentive stock options (ISOs), Incentive stock options (ISOs). Taxact2012 Sale of personal property, Sale of personal items. Taxact2012 Car (see Vehicle, employer-provided) Car pools, Car pools. Taxact2012 Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. Taxact2012 Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. Taxact2012 Catch-up contributions, Catch-up contributions. Taxact2012 , Catch-up contributions. Taxact2012 Charitable gift annuities, Charitable gift annuities. Taxact2012 Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. Taxact2012 Child support payments, Child support payments. Taxact2012 Childcare providers, Childcare providers. Taxact2012 , Food program payments to daycare providers. Taxact2012 Chronic illness, Chronically ill individual. Taxact2012 Accelerated death benefits paid to, Exclusion for chronic illness. Taxact2012 Citizens outside U. Taxact2012 S. Taxact2012 Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. Taxact2012 Clergy, Clergy Coal, Coal and iron ore. Taxact2012 Colleges and universities Faculty lodging, Faculty lodging. Taxact2012 Scholarships and fellowships, Scholarships and fellowships. Taxact2012 Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. Taxact2012 Workers', Workers' Compensation Compensatory damages, Other compensation. Taxact2012 , Court awards and damages. Taxact2012 Constructive receipt of income, Constructively received income. Taxact2012 Copyrights Infringement damages, Court awards and damages. Taxact2012 Royalties, Copyrights and patents. Taxact2012 Corporate directors, Corporate director. Taxact2012 Cost-of-living allowances, Government cost-of-living allowances. Taxact2012 Court awards, Court awards and damages. Taxact2012 (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. Taxact2012 Credits Recoveries, refiguring of unused credits, Unused tax credits. Taxact2012 , Unused tax credits. Taxact2012 Currency transactions, foreign, Foreign currency transactions. Taxact2012 D Damages from lawsuits, Court awards and damages. Taxact2012 Back pay awards, Back pay awards. Taxact2012 Breach of contract, Court awards and damages. Taxact2012 Compensatory damages, Other compensation. Taxact2012 , Court awards and damages. Taxact2012 Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. Taxact2012 Punitive damages, Court awards and damages. Taxact2012 Daycare providers, Childcare providers. Taxact2012 (see also Childcare providers) Food program payments to, Food program payments to daycare providers. Taxact2012 De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. Taxact2012 (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. Taxact2012 Nonrecourse debts, Mortgage relief upon sale or other disposition. Taxact2012 Recourse, Mortgage relief upon sale or other disposition. Taxact2012 Stockholder's, Stockholder debt. Taxact2012 Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Taxact2012 Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. Taxact2012 , Nonqualified deferred compensation plans of nonqualified entities. Taxact2012 Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. Taxact2012 Differential wage payments, Differential wage payments. Taxact2012 Armed forces, Differential wage payments. Taxact2012 Directors' fees, Corporate director. Taxact2012 Disability Military, Disability. Taxact2012 Pensions, Disability Pensions Workers' compensation, Disability pension. Taxact2012 Person with, Persons with disabilities. Taxact2012 Unemployment compensation, paid as substitute for, Types of unemployment compensation. Taxact2012 Disaster relief Disaster mitigation payments, Disaster mitigation payments. Taxact2012 Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Taxact2012 Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. Taxact2012 Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. Taxact2012 Mortgage loan for early payment, Discounted mortgage loan. Taxact2012 Dividends Restricted stock, Dividends received on restricted stock. Taxact2012 Divorced taxpayers Stock options exercised incident to divorce, Tax form. Taxact2012 Down payment assistance, Down payment assistance. Taxact2012 E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. Taxact2012 Educational institutions Faculty lodging, Faculty lodging. Taxact2012 Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. Taxact2012 Tax Counseling for the Elderly, Volunteer tax counseling. Taxact2012 Election precinct officials, Election precinct official. Taxact2012 Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. Taxact2012 , Catch-up contributions. Taxact2012 Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. Taxact2012 Increased limit for last 3 years prior to retirement age, Increased limit. Taxact2012 Limit on, Elective Deferrals Reporting by employer, Reporting by employer. Taxact2012 Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Taxact2012 Emotional distress damages, Emotional distress. Taxact2012 Employee achievement awards, Employee achievement award. Taxact2012 Employee awards or bonuses, Employee awards or bonuses. Taxact2012 Employee compensation, Employee Compensation, Inherited property not substantially vested. Taxact2012 Fringe benefits, Fringe Benefits, Special valuation rules. Taxact2012 Restricted property, Restricted Property, Inherited property not substantially vested. Taxact2012 Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. Taxact2012 Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. Taxact2012 Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. Taxact2012 Employment Abroad, Employment abroad. Taxact2012 Agency fees, Employment agency fees. Taxact2012 Contracts Severance pay for cancellation of, Severance pay. Taxact2012 Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. Taxact2012 Conservation Subsidies, Energy conservation subsidies. Taxact2012 Utility rebates, Utility rebates. Taxact2012 Estate income, Estate and trust income. Taxact2012 Estimated tax Unemployment compensation, Tax withholding. Taxact2012 Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. Taxact2012 Expected inheritance, Expected inheritance. Taxact2012 Expenses paid by another, Expenses paid by another. Taxact2012 Exxon Valdez settlement, Exxon Valdez settlement income. Taxact2012 Eligible retirement plan, Contributions to eligible retirement plan. Taxact2012 Income averaging, Income averaging. Taxact2012 Legal expenses, Legal expenses. Taxact2012 Reporting requirement-statement, Statement. Taxact2012 F Faculty lodging, Faculty lodging. Taxact2012 Fair market value (FMV), Fair market value. Taxact2012 Stock options, Grant of option. Taxact2012 Farming Qualified farm debt, cancellation of, Excluded debt. Taxact2012 Federal employees Accrued leave payment, Accrued leave payment. Taxact2012 Cost-of-living allowances, Government cost-of-living allowances. Taxact2012 Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Taxact2012 Federal income tax Refunds, Federal income tax refund. Taxact2012 Fees for services, Fees for services. Taxact2012 Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. Taxact2012 FICA withholding Foreign employers, U. Taxact2012 S. Taxact2012 citizens working for in U. Taxact2012 S. Taxact2012 , Social security and Medicare taxes. Taxact2012 Paid by employer, Social security and Medicare taxes paid by employer. Taxact2012 Fiduciaries Fees for services, Fees for services. Taxact2012 , Personal representatives. Taxact2012 Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. Taxact2012 No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. Taxact2012 Nutrition Program for the Elderly, Nutrition Program for the Elderly. Taxact2012 Foreign Currency transactions, Foreign currency transactions. Taxact2012 Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. Taxact2012 Income, Reminders Service, Service-connected disability. Taxact2012 Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. Taxact2012 Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. Taxact2012 Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. Taxact2012 Repayment of commissions paid in advance, Advance commissions and other earnings. Taxact2012 Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. Taxact2012 Personal property rental, reporting income from, Reporting business income and expenses. Taxact2012 Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. Taxact2012 Personal property rental, reporting income from, Reporting business income and expenses. Taxact2012 Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. Taxact2012 Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. Taxact2012 Royalties, Royalties Form 1040A Recoveries, Where to report. Taxact2012 Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. Taxact2012 Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. Taxact2012 Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. Taxact2012 , Estate and trust income. Taxact2012 Form 1065 Partnership return, Partnership return. Taxact2012 Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). Taxact2012 , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. Taxact2012 Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. Taxact2012 , Backup withholding. Taxact2012 Form 1099-C Cancellation of debt, Form 1099-C. Taxact2012 Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. Taxact2012 Form 1099-G State tax refunds, State tax refund. Taxact2012 Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. Taxact2012 Stock options exercised incident to divorce, Tax form. Taxact2012 Form 1099-R Charitable gift annuities, Charitable gift annuities. Taxact2012 Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. Taxact2012 Surrender of life insurance policy for cash, Surrender of policy for cash. Taxact2012 Form 1120-POL Political organizations, Campaign contributions. Taxact2012 Form 1120S S corporation return, S corporation return. Taxact2012 Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. Taxact2012 , Schedule K-1 (Form 1120S). Taxact2012 Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). Taxact2012 Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. Taxact2012 Archer MSAs and long-term care insurance contracts, Archer MSA contributions. Taxact2012 Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. Taxact2012 Form SSA-1099 Social security benefit statement, Form SSA-1099. Taxact2012 Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. Taxact2012 Accrued leave payment at time of retirement or resignation, Accrued leave payment. Taxact2012 Back pay awards, Back pay awards. Taxact2012 Bonuses or awards, Bonuses and awards. Taxact2012 Elective deferrals, reporting by employer, Reporting by employer. Taxact2012 Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. Taxact2012 Stock options from employers, Tax form. Taxact2012 Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. Taxact2012 Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. Taxact2012 Form W-9 Request for taxpayer identification number, Backup withholding. Taxact2012 Foster care, Foster care providers. Taxact2012 Foster Grandparent Program, National Senior Service Corps programs. Taxact2012 Found property, Found property. Taxact2012 Free tax services, Free help with your tax return. Taxact2012 Fringe benefits, Fringe Benefits, Special valuation rules. Taxact2012 Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. Taxact2012 Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. Taxact2012 Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. Taxact2012 Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. Taxact2012 Vehicle, Employer-provided vehicles. Taxact2012 Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. Taxact2012 G Gambling winnings and losses, Gambling winnings. Taxact2012 Gas Royalties from, Oil, gas, and minerals. Taxact2012 Gifts, Gifts and inheritances. Taxact2012 Holiday gifts from employer, Holiday gifts. Taxact2012 Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. Taxact2012 Group-term life insurance Worksheets, Figuring the taxable cost. Taxact2012 , Worksheet 1. Taxact2012 Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. Taxact2012 H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). Taxact2012 Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Taxact2012 Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). Taxact2012 Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). Taxact2012 Savings account, Health savings accounts (HSA). Taxact2012 Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. Taxact2012 Hobby losses, Hobby losses. Taxact2012 Holding period requirement, Holding period requirement. Taxact2012 Holiday gifts, Holiday gifts. Taxact2012 Holocaust victims restitution, Holocaust victims restitution. Taxact2012 Home, sale of, Sale of home. Taxact2012 Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. Taxact2012 Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). Taxact2012 Income Assigned, Assignment of income. Taxact2012 Business and investment, Business and Investment Income, More information. Taxact2012 Constructive receipt of, Constructively received income. Taxact2012 Estate and trust, Estate and trust income. Taxact2012 Foreign employers, Foreign Employer Illegal, Illegal activities. Taxact2012 Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. Taxact2012 S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. Taxact2012 Indian money account, Indian money account litigation settlement. Taxact2012 Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. Taxact2012 Inherited IRA, Inherited pension or IRA. Taxact2012 Inheritance, Gifts and inheritances. Taxact2012 IRA, Inherited pension or IRA. Taxact2012 Property not substantially vested, Inherited property not substantially vested. Taxact2012 Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Taxact2012 Insurance Credit card, Credit card insurance. Taxact2012 Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. Taxact2012 Frozen deposits, Interest on frozen deposits. Taxact2012 Mortgage refunds, Mortgage interest refund. Taxact2012 Option on insurance, Interest option on insurance. Taxact2012 Recovery amounts, Interest on recovery. Taxact2012 Savings bond, Interest on qualified savings bonds. Taxact2012 State and local government obligations, Interest on state and local government obligations. Taxact2012 Interference with business operations Damages as income, Court awards and damages. Taxact2012 International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. Taxact2012 Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. Taxact2012 IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. Taxact2012 Itemized deductions Limited, Itemized deductions limited. Taxact2012 Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. Taxact2012 Joint returns Social security benefits or railroad retirement payments, Joint return. Taxact2012 Joint state/local tax return Recoveries, Joint state or local income tax return. Taxact2012 Jury duty pay, Jury duty. Taxact2012 K Kickbacks, Kickbacks. Taxact2012 L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. Taxact2012 Dues, Union benefits and dues. Taxact2012 Strike and lockout benefits, Strike and lockout benefits. Taxact2012 Unemployment benefits paid from, Payments by a union. Taxact2012 Last day of tax year, income received on, Constructively received income. Taxact2012 Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. Taxact2012 Life insurance Employer-owned, Employer-owned life insurance contract. Taxact2012 Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. Taxact2012 Loans, Discounted mortgage loan. Taxact2012 (see also Mortgage) Below-market, Below-market loans. Taxact2012 Student, Student loans. Taxact2012 Lockout benefits, Strike and lockout benefits. Taxact2012 Lodging Campus lodging, Qualified campus lodging. Taxact2012 , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. Taxact2012 Replacement housing payments, Replacement housing payments. Taxact2012 Long-term care insurance, Long-term care coverage. Taxact2012 , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. Taxact2012 Lump-sum distributions Survivor benefits, Lump-sum payments. Taxact2012 M Manufacturer incentive payments, Manufacturer incentive payments. Taxact2012 Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. Taxact2012 Medical Care reimbursements, Reimbursement for medical care. Taxact2012 Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Taxact2012 Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Taxact2012 Benefits, Medicare. Taxact2012 Tax paid by employer, Social security and Medicare taxes paid by employer. Taxact2012 Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. Taxact2012 Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. Taxact2012 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. Taxact2012 Discounted loan, Discounted mortgage loan. Taxact2012 Interest refund, Mortgage interest refund. Taxact2012 Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). Taxact2012 Relief, Mortgage relief upon sale or other disposition. Taxact2012 Motor vehicle, employer-provided, Employer-provided vehicles. Taxact2012 Moving expenses Reimbursements, Allowances and reimbursements. Taxact2012 , Moving expense reimbursements. Taxact2012 MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Taxact2012 N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. Taxact2012 National Senior Service Corps, National Senior Service Corps programs. Taxact2012 No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. Taxact2012 Nobel prize, Pulitzer, Nobel, and similar prizes. Taxact2012 Nonrecourse debt, Mortgage relief upon sale or other disposition. Taxact2012 Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. Taxact2012 Notary fees, Notary public. Taxact2012 Notes received for services, Note received for services. Taxact2012 Nutrition Program for the Elderly, Nutrition Program for the Elderly. Taxact2012 O Oil Royalties from, Oil, gas, and minerals. Taxact2012 Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Taxact2012 Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. Taxact2012 Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. Taxact2012 Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. Taxact2012 Royalties, Copyrights and patents. Taxact2012 Peace Corps, Peace Corps. Taxact2012 Pensions Clergy, Pension. Taxact2012 Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. Taxact2012 Military, Military retirement pay. Taxact2012 Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. Taxact2012 Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. Taxact2012 Price reduced after purchase, Price reduced after purchase. Taxact2012 Prizes and awards, Bonuses and awards. Taxact2012 , Prizes and awards. Taxact2012 Achievement awards, Employee achievement award. Taxact2012 Employee awards or bonuses, Employee awards or bonuses. Taxact2012 Length-of-service awards, Employee achievement award. Taxact2012 Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. Taxact2012 Safety achievement, Employee achievement award. Taxact2012 Scholarship prizes, Prizes. Taxact2012 Profit-sharing plan, Retirement and profit-sharing plans. Taxact2012 Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. Taxact2012 Public safety officers killed in line of duty, Public safety officer killed in the line of duty. Taxact2012 Public transportation passes, employer-provided, Transportation, Transit pass. Taxact2012 Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. Taxact2012 Punitive damages, Court awards and damages. Taxact2012 Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). Taxact2012 R Raffles, Lotteries and raffles. Taxact2012 Railroad Retirement annuities, Railroad retirement annuities. Taxact2012 Retirement benefits, Social security and equivalent railroad retirement benefits. Taxact2012 Sick pay, Railroad sick pay. Taxact2012 Unemployment compensation benefits, Types of unemployment compensation. Taxact2012 Real estate Qualified real property business debt, cancellation of, Excluded debt. Taxact2012 Rebates Cash, Cash rebates. Taxact2012 Utility, Utility rebates. Taxact2012 Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. Taxact2012 Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. Taxact2012 , Unused tax credits. Taxact2012 Refunds Federal income tax, Federal income tax refund. Taxact2012 Mortgage interest, Mortgage interest refund. Taxact2012 State tax, State tax refund. Taxact2012 Rehabilitative program payments, Veterans' benefits. Taxact2012 Reimbursements Business expenses, Allowances and reimbursements. Taxact2012 Casualty losses, Casualty insurance and other reimbursements. Taxact2012 Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. Taxact2012 Moving expenses, Allowances and reimbursements. Taxact2012 , Moving expense reimbursements. Taxact2012 Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. Taxact2012 Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. Taxact2012 Repayments, Repayments, Year of deduction (or credit). Taxact2012 Repossession, Canceled sales contract. Taxact2012 Restricted property, Restricted Property, Inherited property not substantially vested. Taxact2012 Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. Taxact2012 Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. Taxact2012 (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. Taxact2012 Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. Taxact2012 Roth contributions, Designated Roth contributions. Taxact2012 Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. Taxact2012 Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. Taxact2012 Sales contracts Cancellation of, Canceled sales contract. Taxact2012 SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. Taxact2012 Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. Taxact2012 Self-employed persons U. Taxact2012 S. Taxact2012 citizens working for foreign employers in U. Taxact2012 S. Taxact2012 treated as, Social security and Medicare taxes. Taxact2012 Senior Companion Program, National Senior Service Corps programs. Taxact2012 Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). Taxact2012 Severance pay, Severance pay. Taxact2012 Outplacement services, Outplacement services. Taxact2012 Sick pay, Sick pay. Taxact2012 Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Taxact2012 SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. Taxact2012 Smallpox vaccine injuries, Smallpox vaccine injuries. Taxact2012 Social security and Medicare taxes Foreign employers, U. Taxact2012 S. Taxact2012 citizens working for in U. Taxact2012 S. Taxact2012 , Social security and Medicare taxes. Taxact2012 Paid by employer, Social security and Medicare taxes paid by employer. Taxact2012 Social security benefits, Social security and equivalent railroad retirement benefits. Taxact2012 Standard deduction Recoveries, Standard deduction limit. Taxact2012 , Standard deduction for earlier years. Taxact2012 State employees Unemployment benefits paid to, State employees. Taxact2012 State or local governments Interest on obligations of, Interest on state and local government obligations. Taxact2012 State or local taxes Refunds, State tax refund. Taxact2012 Statutory stock option holding period, Sale of the stock. Taxact2012 Stock appreciation rights, Stock appreciation rights. Taxact2012 Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. Taxact2012 Grant, Grant of option. Taxact2012 Sale, Sale of the stock. Taxact2012 Stock options, statutory Exercise, Exercise of option. Taxact2012 Grant, Grant of option. Taxact2012 Sale, Sale of the stock. Taxact2012 Stockholder debts, Stockholder debt. Taxact2012 Stolen property, Stolen property. Taxact2012 Strike benefits, Strike and lockout benefits. Taxact2012 Student loans Cancellation of debt, Student loans. Taxact2012 Substantial risk of forfeiture, Substantial risk of forfeiture. Taxact2012 Substantially vested property, Substantially vested. Taxact2012 Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. Taxact2012 Supplemental unemployment benefits, Supplemental unemployment benefits. Taxact2012 Surviving spouse Life insurance proceeds paid to, Surviving spouse. Taxact2012 Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. Taxact2012 Tax Counseling for the Elderly, Volunteer tax counseling. Taxact2012 Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. Taxact2012 Terminal illness, Exclusion for terminal illness. Taxact2012 Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. Taxact2012 Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. Taxact2012 Tour guides, free tours for, Free tour. Taxact2012 Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. Taxact2012 , Repayment of benefits. Taxact2012 Transferable property, Transferable property. Taxact2012 Transit passes, Transportation, Transit pass. Taxact2012 Travel agencies Free tour to organizer of group of tourists, Free tour. Taxact2012 Travel and transportation expenses Free tours from travel agencies, Free tour. Taxact2012 Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. Taxact2012 School children, transporting of, Transporting school children. Taxact2012 Trusts Grantor trusts, Grantor trust. Taxact2012 Income, Estate and trust income. Taxact2012 Tuition program, qualified (QTP), Qualified tuition program (QTP). Taxact2012 Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. Taxact2012 V VA payments, VA payments. Taxact2012 Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. Taxact2012 Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. Taxact2012 Employer-provided, Employer-provided vehicles. Taxact2012 Veterans benefits, Veterans' benefits. Taxact2012 Disability compensation, Retroactive VA determination. Taxact2012 Retroactive VA determination, Retroactive VA determination. Taxact2012 Special statute of limitations. Taxact2012 , Special statute of limitations. Taxact2012 Viatical settlements, Viatical settlement. Taxact2012 Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. Taxact2012 Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). Taxact2012 W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. Taxact2012 Winter energy payments, Payments to reduce cost of winter energy. Taxact2012 Withholding Barter exchange transactions, Backup withholding. Taxact2012 Unemployment compensation, Tax withholding. Taxact2012 Work-training programs, Work-training program. Taxact2012 Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. Taxact2012 , Worksheet 1. Taxact2012 Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications
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Projections of Federal Tax Return Filings - IRS Office of Research

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Here you will find forecasts of the number of returns to be filed for tax forms within the individual, tax-exempt, and business areas. These statistical projections are developed by the IRS Office of Research.

Projections Publications

The following publications are available as an Adobe Acrobat PDF file. A free Adobe® reader is available for download, if needed. Also, the following tables are available as Microsoft Excel spreadsheets. A free Excel® reader is available for download, if needed.

Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses (PDF)
Publication 6961 (Revised 12/12) by IRS; Research, Analysis, and Statistics; Office of Research
This IRS Publication contains multi-year projections of the number of information and withholding documents to be filed with the IRS. The publication includes detailed projections by approximately 30 information document types such as Form W-2, Form 1099INT, etc., by medium of filing (paper versus electronic) and by IRS processing campus location.
Fiscal Year Return Projections for the United States (PDF)
Publication 6292 (Revised 07/12) by IRS; Research, Analysis, and Statistics; Office of Research
IRS Publication 6292 contains multi-year projections of the number of tax returns to be filed with the IRS by fiscal year of filing. The publication includes detailed projections by approximately 50 different individual, business and tax-exempt return types such as Form 1040, Form 1120, Form 941 and Form 990. There is also additional detail by medium of filing (paper versus electronic) and by IRS business operating division categorizations.
Calendar Year Projections of Individual Returns by Major Processing Categories, Selected Years and Areas (PDF)
Publication 6187 (Revised 11/12) by IRS; Research, Analysis, and Statistics; Office of Research
IRS Publication 6187 contains multi-year projections of the number of individual Form 1040 series returns to be filed with the IRS by major processing categories important to IRS planning operations. This includes detail by form type (Forms 1040, 1040A, and 1040EZ), by medium of filing (paper versus electronic), and by other characteristics such as refund returns. Selected portions of the forecasts are also shown by IRS processing campus location, and by state.
Calendar Year Return Projections for the United States and IRS Campuses (PDF)
Publication 6186 (Revised 10/13) by IRS; Research, Analysis, and Statistics; Office of Research
IRS Publication 6186 contains multi-year projections of the number of tax returns to be filed with the IRS by the calendar year of filing. The publication includes detailed projections by approximately 50 different individual, business and tax-exempt return types such as Form 1040, Form 1120, Form 941 and Form 990. There is also additional detail by medium of filing (paper versus electronic) and by IRS processing campus location.
Calendar Year Return Projections by State (PDF)
Publication 6149 (Revised 12/12) by IRS; Research, Analysis, and Statistics; Office of Research.
IRS Publication 6149 contains multi-year projections of the number of tax returns to be filed with the IRS by state—as determined by the addresses on the tax returns. The publication includes detailed projections by approximately 50 different individual, business and tax-exempt return types such as Form 1040, Form 1120, Form 941 and Form 990. There is also additional detail by medium of filing (paper versus electronic).

Articles

Projections of Federal Tax Return Filings: Calendar Years 2009–2016
Winter Bulletin, 2010

A grand total of 238 million tax returns are projected to be filed with the IRS during Calendar Year (CY) 2010. This number represents a decrease of 1 percent from the estimated CY 2009 filings of 240.4 million returns.

Related
Statistical Table: 1
Projections of Federal Tax Return Filings: Calendar Years 2005–2012
SOI Bulletin, Winter 2005–2006
Taxpayers are expected to file a grand total of 229.3 million tax returns with the Internal Revenue Service (IRS) during Calendar Year (CY) 2006. That projected level reflects a modest increase of only 0.1 percent over the estimated CY 2005 filings of 229.0 million. Related
Statistical Table: 1

Historical Projections Table


Data Presented

Selected Returns and Forms Filed or To Be Filed by Type During Specified Calendar Years
Tax Years
1990–2007
Published as:
SOI Bulletin, Historical Table 22

 

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Page Last Reviewed or Updated: 15-Nov-2013

The Taxact2012

Taxact2012 34. Taxact2012   Crédito Tributario por Hijos Table of Contents Introduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV Introduction El crédito tributario por hijos es un crédito que puede reducir su impuesto hasta $1,000 por cada uno de sus hijos calificados. Taxact2012 El crédito tributario adicional por hijos es un crédito que podría tomar en el caso de que no pueda reclamar la cantidad completa del crédito tributario por hijos. Taxact2012 Este capítulo le explica lo siguiente: Quién es un hijo calificado. Taxact2012 La cantidad del crédito. Taxact2012 Cómo se puede reclamar el crédito. Taxact2012 El crédito tributario por hijos y el crédito tributario adicional por hijos no deben confundirse con el crédito por gastos del cuidado de menores y dependientes, el cual se explica en el capítulo 32. Taxact2012 Si no está sujeto al pago de impuestos. Taxact2012   Algunos créditos, tales como el crédito tributario por hijos o el crédito por gastos del cuidado de menores y dependientes, se usan para reducir el impuesto. Taxact2012 Si la cantidad del impuesto en la línea 46 del Formulario 1040 o en la línea 28 del Formulario 1040A es cero, no calcule el crédito tributario por hijos ya que no hay impuesto que se pueda reducir. Taxact2012 Sin embargo, podría reunir los requisitos para el crédito tributario adicional por hijos en la línea 65 (Formulario 1040) o en la línea 39 (Formulario 1040A). Taxact2012 Useful Items - You may want to see: Publicación 972 Child Tax Credit (Crédito tributario por hijos), en inglés Formulario (e Instrucciones) Anexo 8812   (Formulario 1040A o 1040) Child Tax Credit (Crédito tributario por hijos), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4 Employee's Withholding Allowance Certificate (Certificado de exención de retenciones del empleado), en inglés Hijo Calificado Un hijo calificado, para propósitos del crédito tributario por hijos, es aquél que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra o descendiente de cualquiera de ellos (por ejemplo, su nieto, nieta, sobrina o sobrino), Tenía menos de 17 años de edad al finalizar el año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013, Vivió con usted durante más de la mitad del año 2013 (vea Excepciones al tiempo vivido con usted , más adelante), Fue reclamado como dependiente en la declaración de usted, No presenta una declaración conjunta para el año (o la presenta solamente para reclamar un reembolso), y Era ciudadano, nacional o residente de los Estados Unidos. Taxact2012 Si el hijo fue adoptado, vea Hijo adoptivo , más adelante. Taxact2012 Para cada hijo calificado, tiene que marcar el recuadro que aparece en la línea 6c del Formulario 1040 o del Formulario 1040A. Taxact2012 Ejemplo 1. Taxact2012 Su hijo cumplió 17 años de edad el día 30 de diciembre del año 2013. Taxact2012 Él es ciudadano de los Estados Unidos y usted lo declara como dependiente en la declaración de impuestos. Taxact2012 Su hijo no es hijo calificado para el crédito tributario por hijos porque no tenía menos de 17 años de edad al finalizar el año 2013. Taxact2012 Ejemplo 2. Taxact2012 Su hija cumplió 8 años en el año 2013. Taxact2012 Ella no es ciudadana de los Estados Unidos, tiene un ITIN y vivió en México durante todo el año 2013. Taxact2012 Ella no es un hijo calificado para el crédito tributario por hijos debido a que no fue residente de los Estados Unidos en 2013. Taxact2012 Contribuyentes que tienen determinados hijos dependientes con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés). Taxact2012   Si está reclamando un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un hijo que identificó en su declaración de impuestos con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés), en lugar de un número de Seguro Social (SSN, por sus siglas en inglés), tiene que completar la Parte I del Anexo 8812 (Formulario 1040A o 1040). Taxact2012   Aun si su hijo es dependiente suyo, sólo puede reclamar un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un dependiente que sea ciudadano, nacional o residente de los Estados Unidos. Taxact2012 Para ser tratado como residente de los Estados Unidos, un hijo normalmente tiene que cumplir el requisito de presencia sustancial. Taxact2012 Para más información sobre el requisito de presencia sustancial, vea la Publicación 519, U. Taxact2012 S. Taxact2012 Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. Taxact2012 Hijo adoptivo. Taxact2012   A un hijo adoptivo siempre se le trata como si fuera su hijo. Taxact2012 Un hijo adoptivo incluye un niño colocado en su hogar por una agencia autorizada, con la intención de que sea legalmente adoptado. Taxact2012   Si usted es ciudadano o nacional de los EE. Taxact2012 UU. Taxact2012 y su hijo adoptivo vivió con usted como integrante de su unidad familiar durante todo el año en 2013, dicho hijo cumple el requisito (7), anteriormente, para ser un hijo calificado para propósitos del crédito tributario por hijos. Taxact2012 Excepciones al tiempo vivido con usted. Taxact2012   Se considera que un hijo vivió con usted más de la mitad del año 2013 si nació o murió en el año 2013, y su hogar (el de usted) fue el hogar del hijo más de la mitad del tiempo en el cual estuvo vivo. Taxact2012 Las ausencias temporales por usted o su hijo debidas a circunstancias especiales, tales como las ausencias por educación, vacaciones, negocios, atención médica, servicio militar o estancia en un centro de detención para delincuentes juveniles cuentan como tiempo que el hijo vivió con usted. Taxact2012   También hay excepciones para hijos secuestrados e hijos de padres divorciados o separados. Taxact2012 Para detalles, vea Requisito de Residencia , en el capítulo 3. Taxact2012 Hijo calificado de más de una persona. Taxact2012   Se aplica una regla especial si su hijo calificado es el hijo calificado de más de una persona. Taxact2012 Para detalles, vea Requisito Especial para el Hijo Calificado de Más de una Persona , en el capítulo 3. Taxact2012 Cantidad de Crédito La cantidad máxima de crédito que puede reclamar es $1,000 por cada hijo calificado. Taxact2012 Límites del Crédito Usted tiene que reducir su crédito tributario por hijos si la condición (1) o la condición (2) le corresponde: La cantidad de la línea 46 (Formulario 1040) o de la línea 28 (Formulario 1040A) es menor que el crédito. Taxact2012 Si esta cantidad es cero, no puede reclamar este crédito porque no hay impuesto que se pueda reducir. Taxact2012 Sin embargo, es posible que pueda tomar el crédito tributario adicional por hijos. Taxact2012 Vea Crédito Tributario Adicional por Hijos , más adelante. Taxact2012 Su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es mayor que la cantidad que se indica a continuación para su estado civil para efectos de la declaración. Taxact2012 Casados que presentan una declaración conjunta: $110,000. Taxact2012 Soltero, cabeza de familia o viudo que reúne los requisitos: $75,000. Taxact2012 Casados que presentan la declaración por separado: $55,000. Taxact2012 Ingresos brutos ajustados modificados. Taxact2012   Para propósitos del crédito tributario por hijos, su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es su ingreso bruto ajustado más las cantidades siguientes que puedan ser aplicables en su caso: Toda cantidad excluida del ingreso debido a la exclusión de ingresos de fuentes de  Puerto Rico. Taxact2012 En la línea de puntos directamente al lado de la línea 38 del Formulario 1040, anote la cantidad excluida e indentifíquela como “ EPRI. Taxact2012 ” Además, adjunte una copia de todo Formulario 499R-2/W-2PR a su declaración. Taxact2012 Toda cantidad de las líneas 45 ó 50 del Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero), en inglés. Taxact2012 Toda cantidad de la línea 18 del Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), en inglés. Taxact2012 Toda cantidad de la línea 15 del Formulario 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Exclusión del ingreso para residentes bona fide de la Samoa Estadounidense), en inglés. Taxact2012   Si no tiene ninguna de las cantidades mencionadas anteriormente, su ingreso bruto ajustado modificado es igual a su ingreso bruto ajustado. Taxact2012 Ingreso bruto ajustado. Taxact2012   El ingreso bruto ajustado (AGI, por sus siglas en inglés) es la cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A. Taxact2012 Cómo Reclamar el Crédito Para reclamar el crédito tributario por hijos, tiene que presentar el Formulario 1040 o el Formulario 1040A. Taxact2012 No puede reclamar el crédito tributario por hijos en el Formulario 1040EZ. Taxact2012 Tiene que proveer el nombre y número de identificación (normalmente el número de Seguro Social) de cada hijo calificado en su declaración de impuestos. Taxact2012 Si reclama el crédito tributario por hijos con un hijo identificado por un ITIN, usted también tiene que presentar el Anexo 8812. Taxact2012 Para calcular el crédito, primero revise la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos), en las Instrucciones para el Formulario 1040 o el Formulario 1040A. Taxact2012 Si se le indica que consulte la Publicación 972, Child Tax Credit (Crédito tributario por hijos), en inglés, no puede utilizar la Hoja de trabajo de las instrucciones en la declaración de impuestos; en su lugar, usted tiene que utilizar la Publicación 972, en inglés, para calcular el crédito. Taxact2012 Si no se le indica que utilice la Publicación 972, puede usar la Hoja de trabajo del crédito tributario por hijos, que se encuentra en las Instrucciones para el Formulario 1040 o las Instrucciones para el Formulario 1040A o la Publicación 972, todas en inglés, para calcular el crédito. Taxact2012 Crédito Tributario Adicional por Hijos Este crédito es para determinadas personas que reciban menos de la cantidad total del crédito tributario por hijos. Taxact2012 El crédito tributario adicional por hijos puede darle un reembolso aunque no adeude ningún impuesto. Taxact2012 Cómo se reclama el crédito tributario adicional por hijos. Taxact2012   Para reclamar el crédito tributario adicional por hijos, siga los pasos que aparecen a continuación: Asegúrese de haber calculado la cantidad, si existe, de su crédito tributario por hijos. Taxact2012 Vea anteriormente el tema titulado Cómo Reclamar el Crédito . Taxact2012 Use las Partes II a la IV del Anexo 8812 para determinar si puede reclamar el crédito tributario adicional por hijos si usted contestó “Yes” (Sí) en la línea 9 ó 10 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en las Instrucciones para el Formulario 1040 o en las Instrucciones para el Formulario 1040A, o en la línea 13 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en la Publicación 972, todas en inglés. Taxact2012 Si tiene un crédito tributario adicional por hijos en la línea 13 del Anexo 8812, anótelo en la línea 65 del Formulario 1040 o en la línea 39 del Formulario 1040A. Taxact2012 Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040) El Anexo 8812 tiene cuatro partes, pero se puede considerar como que consta de dos secciones. Taxact2012 La Parte I es independiente de las Partes II a la IV. Taxact2012 Si todos sus hijos tienen números de Seguro Social o números de identificación del contribuyente para adopción del IRS(ATIN, por sus siglas en inglés),y usted no reclama el crédito tributario adicional por hijos, no necesita completar ni adjuntar el Anexo 8812 a su declaración de impuestos. Taxact2012 Parte I Usted sólo necesitará completar la Parte I si está reclamando el crédito tributario por hijos para un hijo que aparece identificado con un número de identificación personal del contribuyente del IRS (ITIN, por sus siglas en inglés). Taxact2012 Si todos los hijos por los cuales usted marcó la casilla en la columna 4 de la línea 6c de su Formulario 1040 o Formulario 1040A tienen números de Seguro Social (SSN, por sus siglas en inglés) o números de identificación del contribuyente para adopción del IRS (ATIN, por sus siglas en inglés), no tiene que completar la Parte I del Anexo 8812. Taxact2012 Partes II a IV Las Partes II a la IV le ayudan a calcular el crédito adicional por hijos que le corresponde a usted. Taxact2012 Por lo general, deberá completar las Partes II a la IV únicamente si se le indica luego de que completa la Hoja de trabajo del crédito tributario por hijos que aparece en las instrucciones de su declaración de impuestos o en la Publicación 972. Taxact2012 Vea Cómo se reclama el crédito tributario adicional por hijos , anteriormente. Taxact2012 Prev  Up  Next   Home   More Online Publications