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1040 Tax Form

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1040 Tax Form

1040 tax form Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. 1040 tax form It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). 1040 tax form The maximum amount you can claim for the credit is $1,000 for each qualifying child. 1040 tax form 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 tax form S. 1040 tax form citizen, a U. 1040 tax form S. 1040 tax form national, or a U. 1040 tax form S. 1040 tax form resident alien. 1040 tax form For more information, see Publication 519, U. 1040 tax form S. 1040 tax form Tax Guide for Aliens. 1040 tax form If the child was adopted, see Adopted child , later. 1040 tax form For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). 1040 tax form Example. 1040 tax form Your 10-year-old nephew lives in Mexico and qualifies as your dependent. 1040 tax form Because he is not a U. 1040 tax form S. 1040 tax form citizen, U. 1040 tax form S. 1040 tax form national, or U. 1040 tax form S. 1040 tax form resident alien, he is not a qualifying child for the child tax credit. 1040 tax form Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). 1040 tax form   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). 1040 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 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 tax form For more information about the substantial presence test, see Publication 519, U. 1040 tax form S. 1040 tax form Tax Guide for Aliens. 1040 tax form Adopted child. 1040 tax form   An adopted child is always treated as your own child. 1040 tax form An adopted child includes a child lawfully placed with you for legal adoption. 1040 tax form   If you are a U. 1040 tax form S. 1040 tax form citizen or U. 1040 tax form S. 1040 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 tax form Exceptions to time lived with you. 1040 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 tax form Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. 1040 tax form   There are also exceptions for kidnapped children and children of divorced or separated parents. 1040 tax form For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 1040 tax form Qualifying child of more than one person. 1040 tax form   A special rule applies if your qualifying child is the qualifying child of more than one person. 1040 tax form For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 1040 tax form Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. 1040 tax form The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. 1040 tax form If this amount is zero, you cannot take this credit because there is no tax to reduce. 1040 tax form But you may be able to take the additional child tax credit. 1040 tax form See Additional Child Tax Credit, later. 1040 tax form Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 1040 tax form Married filing jointly – $110,000. 1040 tax form Single, head of household, or qualifying widow(er) – $75,000. 1040 tax form Married filing separately – $55,000. 1040 tax form Modified AGI. 1040 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 tax form Any amount excluded from income because of the exclusion of income from Puerto Rico. 1040 tax form On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. 1040 tax form ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. 1040 tax form Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 1040 tax form Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 1040 tax form Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 1040 tax form   If you do not have any of the above, your modified AGI is the same as your AGI. 1040 tax form AGI. 1040 tax form   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. 1040 tax form Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. 1040 tax form You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. 1040 tax form You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. 1040 tax form Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. 1040 tax form Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. 1040 tax form Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. 1040 tax form For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. 1040 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 tax form The additional child tax credit may give you a refund even if you do not owe any tax. 1040 tax form How to claim the additional child tax credit. 1040 tax form   To claim the additional child tax credit, follow the steps below. 1040 tax form Make sure you figured the amount, if any, of your child tax credit. 1040 tax form If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. 1040 tax form If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. 1040 tax form Child Tax Credit Worksheet This image is too large to be displayed in the current screen. 1040 tax form Please click the link to view the image. 1040 tax form Child tax worksheet - page 1. 1040 tax form Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. 1040 tax form Please click the link to view the image. 1040 tax form Child tax worksheet - page 2. 1040 tax form Line 11 Worksheet This image is too large to be displayed in the current screen. 1040 tax form Please click the link to view the image. 1040 tax form Line 11 worksheet - page 1. 1040 tax form Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. 1040 tax form Please click the link to view the image. 1040 tax form Line 11 worksheet - page 2. 1040 tax form 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. 1040 tax form  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 1040 tax form  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. 1040 tax form     1. 1040 tax form a. 1040 tax form Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. 1040 tax form     b. 1040 tax form Enter the amount of any nontaxable combat pay received. 1040 tax form Also enter this amount on Schedule 8812, line 4b. 1040 tax form This amount should be shown in Form(s) W-2, box 12, with code Q. 1040 tax form 1b. 1040 tax form       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. 1040 tax form Otherwise, skip lines 2a through 2e and go to line 3. 1040 tax form     2. 1040 tax form a. 1040 tax form Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. 1040 tax form     b. 1040 tax form Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 1040 tax form * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 1040 tax form Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. 1040 tax form Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. 1040 tax form     c. 1040 tax form Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. 1040 tax form * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 1040 tax form Do not include on this line any amounts exempt from self-employment tax 2c. 1040 tax form         d. 1040 tax form If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. 1040 tax form Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. 1040 tax form         e. 1040 tax form If line 2c is a profit, enter the smaller of line 2c or line 2d. 1040 tax form If line 2c is a (loss), enter the (loss) from line 2c. 1040 tax form 2e. 1040 tax form   3. 1040 tax form Combine lines 1a, 1b, 2a, 2b, and 2e. 1040 tax form If zero or less, stop. 1040 tax form Do not complete the rest of this worksheet. 1040 tax form Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. 1040 tax form   4. 1040 tax form Enter any amount included on line 1a that is:               a. 1040 tax form A scholarship or fellowship grant not reported on Form W-2 4a. 1040 tax form         b. 1040 tax form For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. 1040 tax form         c. 1040 tax form A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). 1040 tax form This amount may be shown in box 11 of your Form W-2. 1040 tax form If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. 1040 tax form 4c. 1040 tax form       5. 1040 tax form a. 1040 tax form Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. 1040 tax form Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. 1040 tax form             b. 1040 tax form Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. 1040 tax form 5b. 1040 tax form             c. 1040 tax form Subtract line 5b from line 5a 5c. 1040 tax form       6. 1040 tax form Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. 1040 tax form       7. 1040 tax form Add lines 4a through 4c, 5c, and 6 7. 1040 tax form   8. 1040 tax form Subtract line 7 from line 3 8. 1040 tax form       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. 1040 tax form If you were sent here from Schedule 8812, enter this amount on line 4a of that form. 1040 tax form     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. 1040 tax form Put your name and social security number on Schedule SE and attach it to your return. 1040 tax form                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. 1040 tax form  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 1040 tax form               1. 1040 tax form a. 1040 tax form Enter the amount from Form 1040A, line 7 1a. 1040 tax form         b. 1040 tax form Enter the amount of any nontaxable combat pay received. 1040 tax form Also enter this amount on Schedule 8812, line 4b. 1040 tax form This amount should be shown in Form(s) W-2, box 12, with code Q. 1040 tax form 1b. 1040 tax form         c. 1040 tax form Add lines 1a and 1b. 1040 tax form     1c. 1040 tax form   2. 1040 tax form Enter any amount included on line 1a that is:           a. 1040 tax form A scholarship or fellowship grant not reported on Form W-2 2a. 1040 tax form         b. 1040 tax form For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. 1040 tax form         c. 1040 tax form A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). 1040 tax form This amount may be shown in box 11 of your Form W-2. 1040 tax form If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. 1040 tax form       3. 1040 tax form Add lines 2a through 2c 3. 1040 tax form   4. 1040 tax form Subtract line 3 from line 1c. 1040 tax form Enter the result here and on line 2 of the Line 11 Worksheet 4. 1040 tax form                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. 1040 tax form Social security tax, Medicare tax, and Additional Medicare Tax on wages. 1040 tax form 1. 1040 tax form Enter the social security tax withheld (Form(s) W-2, box 4) 1. 1040 tax form   2. 1040 tax form Enter the Medicare tax withheld (Form(s) W-2, box 6). 1040 tax form Box 6 includes any Additional Medicare Tax 2. 1040 tax form   3. 1040 tax form Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. 1040 tax form   4. 1040 tax form Add lines 1, 2, and 3 4. 1040 tax form   5. 1040 tax form Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. 1040 tax form   6. 1040 tax form Subtract line 5 from line 4 6. 1040 tax form   Additional Medicare Tax on Self-Employment Income. 1040 tax form 7. 1040 tax form Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. 1040 tax form   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). 1040 tax form Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. 1040 tax form Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. 1040 tax form 8. 1040 tax form Enter the Tier 1 tax (Form(s) W-2, box 14) 8. 1040 tax form   9. 1040 tax form Enter the Medicare tax (Form(s) W-2, box 14) 9. 1040 tax form   10. 1040 tax form Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). 1040 tax form Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. 1040 tax form   11. 1040 tax form Add lines 8, 9, and 10 11. 1040 tax form   12. 1040 tax form Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. 1040 tax form   13. 1040 tax form Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. 1040 tax form   14. 1040 tax form Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). 1040 tax form Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. 1040 tax form   15. 1040 tax form Add lines 12, 13, and 14 15. 1040 tax form   Line 6 amount 16. 1040 tax form Add lines 6, 7, 11, and 15. 1040 tax form Enter here and on line 6 of the Line 11 Worksheet. 1040 tax form 16. 1040 tax form   Paperwork Reduction Act Notice. 1040 tax form   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. 1040 tax form You are required to give us the information if requested. 1040 tax form We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. 1040 tax form   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. 1040 tax form Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. 1040 tax form Generally, tax returns and return information are confidential, as required by section 6103. 1040 tax form   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. 1040 tax form For the estimated averages, see the instructions for your income tax return. 1040 tax form   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. 1040 tax form See Comments and suggestions , earlier. 1040 tax form How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040 tax form Free help with your tax return. 1040 tax form   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040 tax form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040 tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040 tax form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040 tax form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040 tax form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040 tax form gov, download the IRS2Go app, or call 1-800-906-9887. 1040 tax form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040 tax form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040 tax form aarp. 1040 tax form org/money/taxaide or call 1-888-227-7669. 1040 tax form For more information on these programs, go to IRS. 1040 tax form gov and enter “VITA” in the search box. 1040 tax form Internet. 1040 tax form    IRS. 1040 tax form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040 tax form Download the free IRS2Go app from the iTunes app store or from Google Play. 1040 tax form Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040 tax form Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040 tax form gov or download the IRS2Go app and select the Refund Status option. 1040 tax form The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040 tax form Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040 tax form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040 tax form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040 tax form Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040 tax form No need to wait on the phone or stand in line. 1040 tax form The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040 tax form When you reach the response screen, you can print the entire interview and the final response for your records. 1040 tax form New subject areas are added on a regular basis. 1040 tax form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040 tax form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040 tax form You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040 tax form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040 tax form When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040 tax form Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040 tax form You can also ask the IRS to mail a return or an account transcript to you. 1040 tax form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040 tax form gov or by calling 1-800-908-9946. 1040 tax form Tax return and tax account transcripts are generally available for the current year and the past three years. 1040 tax form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040 tax form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040 tax form If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040 tax form Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040 tax form gov and enter Where's My Amended Return? in the search box. 1040 tax form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040 tax form It can take up to 3 weeks from the date you mailed it to show up in our system. 1040 tax form Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040 tax form gov. 1040 tax form Select the Payment tab on the front page of IRS. 1040 tax form gov for more information. 1040 tax form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040 tax form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040 tax form gov. 1040 tax form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040 tax form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040 tax form gov. 1040 tax form Request an Electronic Filing PIN by going to IRS. 1040 tax form gov and entering Electronic Filing PIN in the search box. 1040 tax form Download forms, instructions and publications, including accessible versions for people with disabilities. 1040 tax form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040 tax form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040 tax form An employee can answer questions about your tax account or help you set up a payment plan. 1040 tax form Before you visit, check the Office Locator on IRS. 1040 tax form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040 tax form If you have a special need, such as a disability, you can request an appointment. 1040 tax form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040 tax form Apply for an Employer Identification Number (EIN). 1040 tax form Go to IRS. 1040 tax form gov and enter Apply for an EIN in the search box. 1040 tax form Read the Internal Revenue Code, regulations, or other official guidance. 1040 tax form Read Internal Revenue Bulletins. 1040 tax form Sign up to receive local and national tax news and more by email. 1040 tax form Just click on “subscriptions” above the search box on IRS. 1040 tax form gov and choose from a variety of options. 1040 tax form    Phone. 1040 tax form You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040 tax form Download the free IRS2Go app from the iTunes app store or from Google Play. 1040 tax form Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040 tax form gov, or download the IRS2Go app. 1040 tax form Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040 tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040 tax form Most VITA and TCE sites offer free electronic filing. 1040 tax form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040 tax form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040 tax form Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040 tax form If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040 tax form The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040 tax form Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040 tax form Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040 tax form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040 tax form Note, the above information is for our automated hotline. 1040 tax form Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040 tax form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040 tax form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040 tax form It can take up to 3 weeks from the date you mailed it to show up in our system. 1040 tax form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040 tax form You should receive your order within 10 business days. 1040 tax form Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040 tax form If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040 tax form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040 tax form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040 tax form These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040 tax form    Walk-in. 1040 tax form You can find a selection of forms, publications and services — in-person. 1040 tax form Products. 1040 tax form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040 tax form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040 tax form Services. 1040 tax form You can walk in to your local TAC for face-to-face tax help. 1040 tax form An employee can answer questions about your tax account or help you set up a payment plan. 1040 tax form Before visiting, use the Office Locator tool on IRS. 1040 tax form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040 tax form    Mail. 1040 tax form You can send your order for forms, instructions, and publications to the address below. 1040 tax form You should receive a response within 10 business days after your request is received. 1040 tax form Internal Revenue Service 1201 N. 1040 tax form Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040 tax form The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040 tax form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040 tax form   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040 tax form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040 tax form You face (or your business is facing) an immediate threat of adverse action. 1040 tax form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040 tax form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040 tax form Here's why we can help: TAS is an independent organization within the IRS. 1040 tax form Our advocates know how to work with the IRS. 1040 tax form Our services are free and tailored to meet your needs. 1040 tax form We have offices in every state, the District of Columbia, and Puerto Rico. 1040 tax form   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040 tax form   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040 tax form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040 tax form Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 1040 tax form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040 tax form Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040 tax form Prev  Up  Next   Home   More Online Publications
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The 1040 Tax Form

1040 tax form Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. 1040 tax form  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. 1040 tax form The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. 1040 tax form ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. 1040 tax form R. 1040 tax form B. 1040 tax form 553. 1040 tax form Prop. 1040 tax form Regs. 1040 tax form on Good Faith Determinations. 1040 tax form New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. 1040 tax form  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. 1040 tax form On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. 1040 tax form See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. 1040 tax form Reg. 1040 tax form 38148. 1040 tax form On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. 1040 tax form The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. 1040 tax form See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. 1040 tax form Reg. 1040 tax form 20,523. 1040 tax form Timing of when an Organization is exempt for Federal Tax Purposes. 1040 tax form  As noted in section 2. 1040 tax form 03(4) of Revenue Procedure 2013-9, 2013-2 I. 1040 tax form R. 1040 tax form B. 1040 tax form 267, the provisions in section 11. 1040 tax form 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. 1040 tax form Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. 1040 tax form In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. 1040 tax form The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. 1040 tax form Section 11. 1040 tax form 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. 1040 tax form Exempt Organizations Select Check. 1040 tax form  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. 1040 tax form It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). 1040 tax form Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. 1040 tax form Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). 1040 tax form Have filed a Form 990-N (e-Postcard) annual electronic notice. 1040 tax form  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. 1040 tax form See also Revenue Procedure 2011-33, 2011-25 I. 1040 tax form R. 1040 tax form B. 1040 tax form 887. 1040 tax form Future developments. 1040 tax form . 1040 tax form  The IRS has created a page on IRS. 1040 tax form gov for information about Publication 557, at www. 1040 tax form irs. 1040 tax form gov/pub557. 1040 tax form Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. 1040 tax form Reminders The Patient Protection and Affordable Care Act (ACA). 1040 tax form   The ACA added several new laws. 1040 tax form This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. 1040 tax form For more information, go to IRS. 1040 tax form gov and select Affordable Care Act Tax Provisions. 1040 tax form Electronic filing requirement for large organizations. 1040 tax form  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. 1040 tax form For more information, go to e-file for Charities and Non-Profits. 1040 tax form Section 501(c)(15) gross receipts. 1040 tax form   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. 1040 tax form See Notice 2006-42, 2006-19 I. 1040 tax form R. 1040 tax form B. 1040 tax form 878, Notice 2006-42. 1040 tax form Prohibited tax shelter transactions. 1040 tax form  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. 1040 tax form See T. 1040 tax form D. 1040 tax form 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. 1040 tax form R. 1040 tax form B. 1040 tax form 242. 1040 tax form See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. 1040 tax form Pension Protection Act of 2006 tax changes. 1040 tax form  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. 1040 tax form Unless otherwise noted, most of the changes became effective on August 17, 2006. 1040 tax form For key provisions, go to The Pension Protection Act of 2006. 1040 tax form Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. 1040 tax form There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. 1040 tax form There are additional standards for credit counseling organizations. 1040 tax form The definition of convention or association of churches has been modified. 1040 tax form Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. 1040 tax form The requirements of disclosure to state officials relating to exempt organizations has been modified. 1040 tax form There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. 1040 tax form There are new excise taxes on prohibited tax shelter transactions. 1040 tax form There is a modification of recordkeeping requirements for certain charitable contributions. 1040 tax form Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). 1040 tax form It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. 1040 tax form To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. 1040 tax form Organizations that are exempt under section 501(a) include those organizations described in section 501(c). 1040 tax form Section 501(c) organizations are covered in this publication. 1040 tax form Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. 1040 tax form Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. 1040 tax form Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. 1040 tax form Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). 1040 tax form Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. 1040 tax form Organizations not discussed in this publication. 1040 tax form   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. 1040 tax form These organizations (and the Code sections that apply to them) are as follows. 1040 tax form Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. 1040 tax form   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. 1040 tax form If you think your organization falls within one of these categories, contact the IRS for any additional information you need. 1040 tax form For telephone assistance, call 1-877-829-5500. 1040 tax form   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. 1040 tax form If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. 1040 tax form Organization Reference Chart. 1040 tax form   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. 1040 tax form It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. 1040 tax form It also describes each type of qualifying organization and the general nature of its activities. 1040 tax form   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. 1040 tax form Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. 1040 tax form Check the IRS website, IRS. 1040 tax form gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. 1040 tax form irs. 1040 tax form gov/charities/index. 1040 tax form html. 1040 tax form Comments and suggestions. 1040 tax form   We welcome your comments about this publication and your suggestions for future editions. 1040 tax form   You can e-mail us while visiting our website at IRS. 1040 tax form gov. 1040 tax form   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 tax form   If you wish telephone assistance, please call 1-877-829-5500. 1040 tax form This toll-free telephone service is available Monday through Friday. 1040 tax form Prev  Up  Next   Home   More Online Publications