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1040 Ez Tax Form

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1040 Ez Tax Form

1040 ez tax form Part Five -   Deducción Estándar y Deducciones Detalladas Después de calcular su ingreso bruto ajustado, entonces puede restar las deducciones utilizadas para calcular los ingresos tributables. 1040 ez tax form Puede restar la deducción estándar o las deducciones detalladas. 1040 ez tax form Las deducciones detalladas son deducciones por determinados gastos enumerados en el Anexo A (Formulario 1040). 1040 ez tax form Los diez capítulos de esta sección tratan sobre la deducción estándar, cada deducción detallada y el límite sobre algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que ciertas cantidades. 1040 ez tax form Vea el capítulo 20 para saber qué factores debe tener en cuenta al decidir si debe restar o no la deducción estándar o las deducciones detalladas. 1040 ez tax form Table of Contents 20. 1040 ez tax form   Deducción EstándarQué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. 1040 ez tax form Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. 1040 ez tax form Personas casadas que presentan la declaración por separado. 1040 ez tax form 21. 1040 ez tax form   Gastos Médicos y DentalesQué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. 1040 ez tax form ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia 22. 1040 ez tax form   ImpuestosIntroductionGobierno tribal de indios estadounidenses. 1040 ez tax form Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. 1040 ez tax form Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. 1040 ez tax form Ejemplos. 1040 ez tax form Formulario 1099-S. 1040 ez tax form Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones 23. 1040 ez tax form   Gastos de InteresesIntroduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. 1040 ez tax form Fondos procedentes de una hipoteca utilizados para negocios o inversiones. 1040 ez tax form 24. 1040 ez tax form   DonacionesIntroduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. 1040 ez tax form Artículos domésticos. 1040 ez tax form Deducción de más de $500. 1040 ez tax form Formulario 1098-C. 1040 ez tax form Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. 1040 ez tax form Excepción 1: vehículo usado o mejorado por la organización. 1040 ez tax form Excepción 2: vehículo donado o vendido a una persona necesitada. 1040 ez tax form Deducción de $500 o menos. 1040 ez tax form Derecho al uso de los bienes. 1040 ez tax form Bienes muebles tangibles. 1040 ez tax form Intereses futuros. 1040 ez tax form Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. 1040 ez tax form Mensaje de texto. 1040 ez tax form Tarjeta de crédito. 1040 ez tax form Pago telefónico. 1040 ez tax form Título de acciones. 1040 ez tax form Pagaré. 1040 ez tax form Opción. 1040 ez tax form Fondos de un préstamo. 1040 ez tax form Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas 25. 1040 ez tax form   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los NegociosQué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. 1040 ez tax form Deterioro progresivo. 1040 ez tax form Daños ocasionados por paneles de yeso (drywall) corrosivos. 1040 ez tax form Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas 26. 1040 ez tax form   Gastos de Automóvil y Otros Gastos de Negocio del EmpleadoQué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. 1040 ez tax form Cargos de estacionamiento. 1040 ez tax form Publicidad en el automóvil. 1040 ez tax form Uso compartido de automóviles. 1040 ez tax form Transporte de herramientas o instrumentos. 1040 ez tax form Gastos de desplazamiento de sindicalistas desde el centro del sindicato. 1040 ez tax form Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. 1040 ez tax form Empleados estatutarios. 1040 ez tax form Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales 27. 1040 ez tax form   Beneficios Tributarios para Estudios Relacionados con el TrabajoQué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. 1040 ez tax form Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación 28. 1040 ez tax form   Deducciones MisceláneasQué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles 29. 1040 ez tax form   Límite sobre Deducciones DetalladasIntroduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Prev  Up  Next   Home   More Online Publications
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The 1040 Ez Tax Form

1040 ez tax form 34. 1040 ez tax form   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. 1040 ez tax form The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. 1040 ez tax form This chapter explains the following. 1040 ez tax form Who is a qualifying child. 1040 ez tax form The amount of the credit. 1040 ez tax form How to claim the credit. 1040 ez tax form The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. 1040 ez tax form If you have no tax. 1040 ez tax form   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. 1040 ez tax form If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. 1040 ez tax form However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). 1040 ez tax form Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. 1040 ez tax form S. 1040 ez tax form citizen, a U. 1040 ez tax form S. 1040 ez tax form national, or a resident of the United States. 1040 ez tax form If the child was adopted, see Adopted child , later. 1040 ez tax form For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. 1040 ez tax form Example 1. 1040 ez tax form Your son turned 17 on December 30, 2013. 1040 ez tax form He is a citizen of the United States and you claimed him as a dependent on your return. 1040 ez tax form He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. 1040 ez tax form Example 2. 1040 ez tax form Your daughter turned 8 years old in 2013. 1040 ez tax form She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. 1040 ez tax form She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. 1040 ez tax form Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 1040 ez tax form   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). 1040 ez tax form   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. 1040 ez tax form To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. 1040 ez tax form For more information about the substantial presence test, see Publication 519, U. 1040 ez tax form S. 1040 ez tax form Tax Guide for Aliens. 1040 ez tax form Adopted child. 1040 ez tax form   An adopted child is always treated as your own child. 1040 ez tax form An adopted child includes a child lawfully placed with you for legal adoption. 1040 ez tax form   If you are a U. 1040 ez tax form S. 1040 ez tax form citizen or U. 1040 ez tax form S. 1040 ez tax form national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. 1040 ez tax form Exceptions to time lived with you. 1040 ez tax form   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. 1040 ez tax form Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. 1040 ez tax form   There are also exceptions for kidnapped children and children of divorced or separated parents. 1040 ez tax form For details, see Residency Test in chapter 3. 1040 ez tax form Qualifying child of more than one person. 1040 ez tax form   A special rule applies if your qualifying child is the qualifying child of more than one person. 1040 ez tax form For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. 1040 ez tax form Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. 1040 ez tax form Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. 1040 ez tax form The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. 1040 ez tax form If this amount is zero, you cannot take this credit because there is no tax to reduce. 1040 ez tax form But you may be able to take the additional child tax credit. 1040 ez tax form See Additional Child Tax Credit , later. 1040 ez tax form Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 1040 ez tax form Married filing jointly - $110,000. 1040 ez tax form Single, head of household, or qualifying widow(er) - $75,000. 1040 ez tax form Married filing separately - $55,000. 1040 ez tax form Modified AGI. 1040 ez tax form   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. 1040 ez tax form Any amount excluded from income because of the exclusion of income from  Puerto Rico. 1040 ez tax form On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. 1040 ez tax form ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. 1040 ez tax form Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 1040 ez tax form Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 1040 ez tax form Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 1040 ez tax form   If you do not have any of the above, your modified AGI is the same as your AGI. 1040 ez tax form AGI. 1040 ez tax form   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. 1040 ez tax form Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. 1040 ez tax form You cannot claim the child tax credit on Form 1040EZ. 1040 ez tax form You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. 1040 ez tax form If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. 1040 ez tax form To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. 1040 ez tax form If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. 1040 ez tax form If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. 1040 ez tax form Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 1040 ez tax form The additional child tax credit may give you a refund even if you do not owe any tax. 1040 ez tax form How to claim the additional child tax credit. 1040 ez tax form   To claim the additional child tax credit, follow the steps below. 1040 ez tax form Make sure you figured the amount, if any, of your child tax credit. 1040 ez tax form See Claiming the Credit , earlier. 1040 ez tax form If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. 1040 ez tax form If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. 1040 ez tax form Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. 1040 ez tax form Part I is distinct and separate from Parts II–IV. 1040 ez tax form If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. 1040 ez tax form Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). 1040 ez tax form When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). 1040 ez tax form If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. 1040 ez tax form Parts II–IV Parts II–IV help you figure your additional child tax credit. 1040 ez tax form Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. 1040 ez tax form See How to claim the additional child tax credit , earlier. 1040 ez tax form Prev  Up  Next   Home   More Online Publications