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2011 1040a 34. 2011 1040a 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. 2011 1040a 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. 2011 1040a This chapter explains the following. 2011 1040a Who is a qualifying child. 2011 1040a The amount of the credit. 2011 1040a How to claim the credit. 2011 1040a 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. 2011 1040a If you have no tax. 2011 1040a Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. 2011 1040a 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. 2011 1040a However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). 2011 1040a 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. 2011 1040a S. 2011 1040a citizen, a U. 2011 1040a S. 2011 1040a national, or a resident of the United States. 2011 1040a If the child was adopted, see Adopted child , later. 2011 1040a For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. 2011 1040a Example 1. 2011 1040a Your son turned 17 on December 30, 2013. 2011 1040a He is a citizen of the United States and you claimed him as a dependent on your return. 2011 1040a He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. 2011 1040a Example 2. 2011 1040a Your daughter turned 8 years old in 2013. 2011 1040a She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. 2011 1040a She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. 2011 1040a Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 2011 1040a 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). 2011 1040a 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. 2011 1040a To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. 2011 1040a For more information about the substantial presence test, see Publication 519, U. 2011 1040a S. 2011 1040a Tax Guide for Aliens. 2011 1040a Adopted child. 2011 1040a An adopted child is always treated as your own child. 2011 1040a An adopted child includes a child lawfully placed with you for legal adoption. 2011 1040a If you are a U. 2011 1040a S. 2011 1040a citizen or U. 2011 1040a S. 2011 1040a 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. 2011 1040a Exceptions to time lived with you. 2011 1040a 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. 2011 1040a 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. 2011 1040a There are also exceptions for kidnapped children and children of divorced or separated parents. 2011 1040a For details, see Residency Test in chapter 3. 2011 1040a Qualifying child of more than one person. 2011 1040a A special rule applies if your qualifying child is the qualifying child of more than one person. 2011 1040a For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. 2011 1040a Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. 2011 1040a Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. 2011 1040a The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. 2011 1040a If this amount is zero, you cannot take this credit because there is no tax to reduce. 2011 1040a But you may be able to take the additional child tax credit. 2011 1040a See Additional Child Tax Credit , later. 2011 1040a Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 2011 1040a Married filing jointly - $110,000. 2011 1040a Single, head of household, or qualifying widow(er) - $75,000. 2011 1040a Married filing separately - $55,000. 2011 1040a Modified AGI. 2011 1040a For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. 2011 1040a Any amount excluded from income because of the exclusion of income from Puerto Rico. 2011 1040a On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. 2011 1040a ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. 2011 1040a Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 2011 1040a Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 2011 1040a Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 2011 1040a If you do not have any of the above, your modified AGI is the same as your AGI. 2011 1040a AGI. 2011 1040a Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. 2011 1040a Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. 2011 1040a You cannot claim the child tax credit on Form 1040EZ. 2011 1040a You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. 2011 1040a If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. 2011 1040a To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. 2011 1040a 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. 2011 1040a 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. 2011 1040a Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 2011 1040a The additional child tax credit may give you a refund even if you do not owe any tax. 2011 1040a How to claim the additional child tax credit. 2011 1040a To claim the additional child tax credit, follow the steps below. 2011 1040a Make sure you figured the amount, if any, of your child tax credit. 2011 1040a See Claiming the Credit , earlier. 2011 1040a 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. 2011 1040a 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. 2011 1040a Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. 2011 1040a Part I is distinct and separate from Parts II–IV. 2011 1040a 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. 2011 1040a 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). 2011 1040a 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). 2011 1040a 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. 2011 1040a Parts II–IV Parts II–IV help you figure your additional child tax credit. 2011 1040a 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. 2011 1040a See How to claim the additional child tax credit , earlier. 2011 1040a Prev Up Next Home More Online Publications
Fact Sheets 2014
IRS Offers Advice on How to Choose a Tax Preparer
FS-2014-5, February 2014 — Many people hire a professional when it’s time to file their tax return. If you pay someone to prepare your federal income tax return, the IRS urges you to choose that person wisely. Even if you don’t prepare your own return, you’re still legally responsible for what is on it.
Earned Income Tax Credit; Do I Qualify?
FS-2014-4, January 2014 — The Earned Income Tax Credit (EITC) is a financial boost for people working hard to make ends meet. Millions of workers may qualify for the first time this year due to changes in their marital, parental or financial status.
IRS Criminal Investigation Combats Identity Theft Refund Fraud
FS-2014-3, January 2014 — The IRS has seen a significant increase in refund fraud that involves identity thieves who file false claims for refunds by stealing and using someone's Social Security number. The investigative work done by Criminal Investigation is a major component of the IRS’s efforts to combat tax-related identity theft.
Tips for Taxpayers, Victims about Identity Theft and Tax Returns
FS-2014-2, January 2014 — Identity theft is one of the fastest growing crimes nationwide, and refund fraud caused by identity theft is one of the biggest challenges facing the IRS. In 2014, the IRS continues to take new steps and strong actions to protect taxpayers and help victims of identity theft and refund fraud.
IRS Combats Identity Theft and Refund Fraud on Many Fronts
FS-2014-1, January 2014 — Stopping identity theft and refund fraud is a top priority for the IRS. The agency’s work on identity theft and refund fraud continues to grow, touching nearly every part of the organization. For the 2014 filing season, the IRS has expanded these efforts to better protect taxpayers and help victims.
News Release and Fact Sheet Archive
News releases and fact sheets from November 2002 forward and an archive of news releases and fact sheets in PDF format back to 1997.
Page Last Reviewed or Updated: 05-Mar-2014
The 2011 1040a
2011 1040a Publication 1212 - Introductory Material Table of Contents Future Developments Photographs of Missing Children IntroductionOrdering forms and publications. 2011 1040a Tax questions. 2011 1040a Useful Items - You may want to see: Future Developments For the latest information about developments related to Pub. 2011 1040a 1212, such as legislation enacted after it was published, go to www. 2011 1040a irs. 2011 1040a gov/pub1212. 2011 1040a Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 1040a Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 1040a You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2011 1040a Introduction This publication has two purposes. 2011 1040a Its primary purpose is to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required. 2011 1040a The other purpose of the publication is to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns. 2011 1040a The list of publicly offered OID debt instruments (OID list) is on the IRS website. 2011 1040a The original issue discount tables, Sections I-A through III-F, are only available on the IRS website at www. 2011 1040a irs. 2011 1040a gov/pub1212 by clicking the link under Recent Developments. 2011 1040a The tables are posted to the website in late November or early December of each year. 2011 1040a The information on these lists come from the issuers of the debt instruments and from financial publications and is updated annually. 2011 1040a (However, see Debt Instruments Not on the OID List, later. 2011 1040a ) Brokers and other middlemen can rely on this list to determine, for information reporting purposes, whether a debt instrument was issued at a discount and the OID to be reported on information returns. 2011 1040a However, because the information in the list has generally not been verified by the IRS as correct, the following tax matters are subject to change upon examination by the IRS. 2011 1040a The OID reported by owners of a debt instrument on their income tax returns. 2011 1040a The issuer's classification of an instrument as debt for federal income tax purposes. 2011 1040a Instructions for issuers of OID debt instruments. 2011 1040a In general, issuers of publicly offered OID debt instruments must, within 30 days after the issue date, report information about the instruments to the IRS on Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments. 2011 1040a See the form instructions for more information. 2011 1040a Issuers should report errors in and omissions from the list in writing at the following address: IRS OID Publication Project SE:W:CAR:MP:T 1111 Constitution Ave. 2011 1040a NW, IR-6526 Washington, D. 2011 1040a C. 2011 1040a 20224 REMIC and CDO information reporting requirements. 2011 1040a Brokers and other middlemen must follow special information reporting requirements for real estate mortgage investment conduits (REMIC) regular, and collateralized debt obligations (CDO) interests. 2011 1040a The rules are explained in Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). 2011 1040a Holders of interests in REMICs and CDOs should see chapter 1 of Publication 550 for information on REMICs and CDOs. 2011 1040a Comments and suggestions. 2011 1040a We welcome your comments about this publication and your suggestions for future editions. 2011 1040a You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 1040a NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2011 1040a Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 1040a You can send your comments from www. 2011 1040a irs. 2011 1040a gov/formspubs/. 2011 1040a Click on “More Information” and then on “Comment on Tax Forms and Publications. 2011 1040a ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 1040a Ordering forms and publications. 2011 1040a Visit www. 2011 1040a irs. 2011 1040a gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2011 1040a Internal Revenue Service 1201 N. 2011 1040a Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 1040a If you have a tax question, check the information available on IRS. 2011 1040a gov or call 1-800-829-1040. 2011 1040a We cannot answer tax questions sent to any of the preceding addresses. 2011 1040a Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 550 Investment Income and Expenses 938 Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). 2011 1040a Form (and Instructions) 1096 Annual Summary and Transmittal of U. 2011 1040a S. 2011 1040a Information Returns 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-INT Interest Income 1099-OID Original Issue Discount 8949 Sales and Other Dispositions of Capital Assets Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends Schedule D (Form 1040) Capital Gains and Losses W-8 Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY See How To Get Tax Help near the end of this publication for information about getting publications and forms. 2011 1040a Prev Up Next Home More Online Publications