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2013 Tax Return

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2013 Tax Return

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

E-file to Remain Open through Oct. 31 for Victims of Hurricane Irene

PA-33-2011, Sept. 13, 2011

PHILADELPHIA — Victims of Hurricane Irene that began on Aug. 26, 2011 in parts of Pennsylvania may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Bucks, Chester, Delaware, Lehigh, Luzerne, Monroe, Montgomery, Northampton, Philadelphia, Sullivan, and Wyoming. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Pennsylvania/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The 2013 Tax Return

2013 tax return Index A Actividades Pasivas , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Adopción, hijo de, Hijo adoptivo. 2013 tax return Anexos C, Empleado estatutario. 2013 tax return , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. 2013 tax return C-EZ, Empleado estatutario. 2013 tax return , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. 2013 tax return EIC, Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. 2013 tax return , Anexo EIC SE, Miembro del clero. 2013 tax return , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. 2013 tax return Anualidades, Cálculo del ingreso del trabajo. 2013 tax return Asignación básica para el sustento (BAS), Paga militar no tributable. 2013 tax return Asignación básica para la vivienda (BAH), Paga militar no tributable. 2013 tax return Asistente EITC , ¿Hay Ayuda Disponible en Internet? Ayuda tributaria (see Impuestos, ayuda con) B Beneficios a los veteranos, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de bienestar social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de la jubilación ferroviaria, Ingresos que no se Consideran Ingresos del Trabajo Beneficios del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por desempleo, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por Incapacidad, Beneficios por Incapacidad Beneficios sindicales por huelga, Beneficios sindicales por huelga. 2013 tax return Bienes gananciales, Bienes gananciales. 2013 tax return , Bienes gananciales. 2013 tax return C Casado que presenta una declaración conjunta, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Requisito de Declaración Conjunta Casado, hijo, Hijo casado. 2013 tax return Clero, Miembro del clero. 2013 tax return Cómo calcular usted mismo el EIC , Cómo Calcular Usted Mismo el EIC Compensación del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Crianza, hijo de, Hijo de crianza. 2013 tax return D Denegación del EIC , Capítulo 5 —Denegación del EIC Divorciados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). 2013 tax return E Ejemplos detallados, Capítulo 6 —Ejemplos Detallados El IRS le calculará el Crédito (EIC), El IRS le Calculará el Crédito (EIC) Empleado de una iglesia, Empleados de una iglesia. 2013 tax return Empleado estatutario, Empleado estatutario. 2013 tax return , Empleados estatutarios. 2013 tax return Escuela, Definición de escuela. 2013 tax return Estado civil Cabeza de familia, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Casado que presenta la declaración por separado, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Estados Unidos, Estados Unidos. 2013 tax return , Estados Unidos. 2013 tax return Estudiante, Definición de estudiante. 2013 tax return Extranjero no residente, Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año F Formularios 1040, ¿Necesito esta Publicación?, Ingreso bruto ajustado (AGI). 2013 tax return , Si no tiene un número de Seguro Social (SSN). 2013 tax return , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. 2013 tax return , Beneficios por Incapacidad 1040A, Ingreso bruto ajustado (AGI). 2013 tax return , Si no tiene un número de Seguro Social (SSN). 2013 tax return , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. 2013 tax return , Beneficios por Incapacidad 1040EZ, Ingreso bruto ajustado (AGI). 2013 tax return , Si no tiene un número de Seguro Social (SSN). 2013 tax return , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. 2013 tax return 1040X, Si no tiene un número de Seguro Social (SSN). 2013 tax return , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. 2013 tax return 2555, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 2555–EZ, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 4029, Formulario 4361 ó 4029 Aprobado 4361, Formulario 4361 ó 4029 Aprobado 4797, ¿Necesito esta Publicación? 4868, Si no tiene un número de Seguro Social (SSN). 2013 tax return , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. 2013 tax return 4868(SP), Si no tiene un número de Seguro Social (SSN). 2013 tax return , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. 2013 tax return 8332, Requisito especial para padres divorciados o separados (o que viven aparte). 2013 tax return 8814, ¿Necesito esta Publicación?, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos 8862(SP), Capítulo 5 —Denegación del EIC , Formulario 8862(SP) Fraude, Excepción 2. 2013 tax return , ¿Se le ha Prohibido Reclamar el Crédito por Ingreso del Trabajo por Cierto Número de Años? Fuerzas Armadas, Opción de incluir la paga no tributable por combate. 2013 tax return , Paga militar no tributable. 2013 tax return , Servicio activo prolongado. 2013 tax return H Hijo Hijo adoptivo, Hijo adoptivo. 2013 tax return Hijo casado, Hijo casado. 2013 tax return Hijo de crianza, Hijo de crianza. 2013 tax return Hijo secuestrado, Hijo secuestrado. 2013 tax return Nacimiento o fallecimiento de, Nacimiento o fallecimiento de un hijo. 2013 tax return Hijo calificado, ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)?, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado, Requisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Estados Unidos, Requisito de Residencia Hogar, Requisito de Residencia Requisito de Declaración Conjunta, Declaraciones conjuntas. 2013 tax return Requisito de Edad, Requisito de Edad Requisito de Parentesco, Requisito de Parentesco Requisito de Residencia, Requisito de Residencia Total y permanentemente incapacitado, Total y permanentemente incapacitado. 2013 tax return Hogar Albergues para personas sin hogar, Albergues para personas sin hogar. 2013 tax return Estados Unidos, Estados Unidos. 2013 tax return Militar, Personal militar destacado fuera de los Estados Unidos. 2013 tax return , Personal militar destacado fuera de los Estados Unidos. 2013 tax return Hoja de Trabajo 2, Hoja de Trabajo 2: Hoja de Trabajo para la Línea 4 de la Hoja de Trabajo 1 I Impuestos, ayuda con, Cómo Obtener Ayuda con los Impuestos Información TTY/TDD , Teléfono. 2013 tax return Ingreso del trabajo, Ingresos del Trabajo Empleado estatutario, Ingreso del Trabajo, Empleado estatutario. 2013 tax return Trabajo por cuenta propia, Ingreso del Trabajo Ingresos de dividendos, Ingresos que no se Consideran Ingresos del Trabajo Ingresos de inversiones, Qué Hay de Nuevo para el año 2013, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Ingresos netos del trabajo por cuenta propia, Ingresos netos del trabajo por cuenta propia. 2013 tax return , Ingresos netos del trabajo por cuenta propia de $400 o más. 2013 tax return Ingresos que no se Consideran Ingresos de Trabajo, Ingresos que no se Consideran Ingresos del Trabajo Intereses, Ingresos que no se Consideran Ingresos del Trabajo Internet, ayuda por Asistente EITC , ¿Hay Ayuda Disponible en Internet? 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