Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Amendments

File 2011 Income TaxFree Income Tax SoftwareFile Free Federal And State Taxes Online1040 Es Tax Forms2010 Income Tax Forms 1040ez1040 Form 2011Taxact.com 2012Myfreetaxes Com RochestercashTaxes HrblockHow To Amend 1040ez Tax FormState Tax Filing For FreeHow To File Amended TaxesTaxes 2008Turbo Tax Ez 1040 Free2012 Tax ReturnsAarp Free Tax PreparationFree Efile For 2011 Federal Taxes1040x Online FreeFree State Tax Prep OnlineH&r Block File 2012 TaxesHow Do I Amend My 2012 Tax ReturnFree State Tax File2011 Income Tax ReturnsTax Extension OnlineHow To Amend 2008 Tax ReturnFederal Tax Form 1040ez1040ez Free2011 Taxes1040 Ez Efile2010 Tax Forms InstructionsFree E-file State TaxesTurbotax 2012How To Amend Federal Income Tax ReturnFreetaxusa 2012Taxact 2011 Free Federal EditionFree Federal & State E-file1040ez Tax Forms And InstructionsFill Out 1040x1040 Form 2010Amend 2010 Tax Return Online

Amendments

Amendments 34. Amendments   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. Amendments 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. Amendments This chapter explains the following. Amendments Who is a qualifying child. Amendments The amount of the credit. Amendments How to claim the credit. Amendments 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. Amendments If you have no tax. Amendments   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. Amendments 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. Amendments However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). Amendments 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. Amendments S. Amendments citizen, a U. Amendments S. Amendments national, or a resident of the United States. Amendments If the child was adopted, see Adopted child , later. Amendments For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. Amendments Example 1. Amendments Your son turned 17 on December 30, 2013. Amendments He is a citizen of the United States and you claimed him as a dependent on your return. Amendments He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. Amendments Example 2. Amendments Your daughter turned 8 years old in 2013. Amendments She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. Amendments She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. Amendments Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Amendments   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). Amendments   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. Amendments To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Amendments For more information about the substantial presence test, see Publication 519, U. Amendments S. Amendments Tax Guide for Aliens. Amendments Adopted child. Amendments   An adopted child is always treated as your own child. Amendments An adopted child includes a child lawfully placed with you for legal adoption. Amendments   If you are a U. Amendments S. Amendments citizen or U. Amendments S. Amendments 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. Amendments Exceptions to time lived with you. Amendments   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. Amendments 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. Amendments   There are also exceptions for kidnapped children and children of divorced or separated parents. Amendments For details, see Residency Test in chapter 3. Amendments Qualifying child of more than one person. Amendments   A special rule applies if your qualifying child is the qualifying child of more than one person. Amendments For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. Amendments Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Amendments Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Amendments The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Amendments If this amount is zero, you cannot take this credit because there is no tax to reduce. Amendments But you may be able to take the additional child tax credit. Amendments See Additional Child Tax Credit , later. Amendments Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Amendments Married filing jointly - $110,000. Amendments Single, head of household, or qualifying widow(er) - $75,000. Amendments Married filing separately - $55,000. Amendments Modified AGI. Amendments   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Amendments Any amount excluded from income because of the exclusion of income from  Puerto Rico. Amendments On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Amendments ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Amendments Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Amendments Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Amendments Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Amendments   If you do not have any of the above, your modified AGI is the same as your AGI. Amendments AGI. Amendments   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. Amendments Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Amendments You cannot claim the child tax credit on Form 1040EZ. Amendments You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Amendments If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. Amendments To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. Amendments 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. Amendments 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. Amendments Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Amendments The additional child tax credit may give you a refund even if you do not owe any tax. Amendments How to claim the additional child tax credit. Amendments   To claim the additional child tax credit, follow the steps below. Amendments Make sure you figured the amount, if any, of your child tax credit. Amendments See Claiming the Credit , earlier. Amendments 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. Amendments 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. Amendments Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. Amendments Part I is distinct and separate from Parts II–IV. Amendments 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. Amendments 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). Amendments 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). Amendments 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. Amendments Parts II–IV Parts II–IV help you figure your additional child tax credit. Amendments 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. Amendments See How to claim the additional child tax credit , earlier. Amendments Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

QuickAlerts "More" e-file Benefits for Tax Professionals

Did you know the IRS has a service that alerts Electronic Return Originators (EROs), Software Developers and Transmitters to e-file happenings almost at the very moment they occur? If not, then you’ve been missing out on some very helpful benefits provided by the QuickAlerts Messaging System.  Get on board to become one of the thousands who receive “up-to-the-minute” information on e-file events.

What Is QuickAlerts?

QuickAlerts is a free online service that sends e-file messages, within seconds, to all "subscribers."  These messages will keep you up to date on events that affect e-file Transmitters, Software Developers and Authorized IRS e-file Providers. 

Why Should You Subscribe?

This is a "free service" with options and convenience rolled into one single package. What could be easier than a "one-time subscription" to receive important e-file information, continuously, until you unsubscribe?

What Are the Benefits?

Four QuickAlerts categories provide the e-file information that is certain to enhance your filing season.  

  • Alerts – Processing delays, programming problems, changes to any filing season procedures, Error Reject Code and Business Rules information
  • Technical – Schema information and Software testing (ATS and PATS)
  • General Notifications – Seminars, Conferences, e-file publication changes
  • General IRS e-file Service Center Messages – IRS e-file program updates, General information, Service Center maintenance schedules, IRS e-file Help Desk phone numbers and more.

Choose the categories that suit your needs then sit back, relax and let the filing season news come to you through the convenience of email.  Never miss another important event.  Be informed of what you need to know, when you need to know it.   

Another benefit is the QuickAlerts Library.  The library stores previously posted messages.  If you've missed any of the filing season messages, click on the following link to see older and previously posted Quickalerts: QuickAlerts Library

How to Subscribe

It's simple.   Select this Subscription page link and select "Subscribe" at the bottom of that page. Enter your email address and follow the prompts until you are able to select the "QuickAlerts" subscription.  Then select the categories of QuickAlerts you want to receive.  If you are already an e-News subscriber, just access your e-News Subscription account, select "QuickAlerts" and select the QuickAlerts categories you want.  It's that simple! 

Updating or Canceling Subscriptions

At the bottom of each QuickAlerts email you receive, there is a Subscriber Preference Page link.  Selecting this link will allow you to update your subscription information, modify the QuickAlerts you receive or cancel your subscription. 

Problems or Questions

If you have questions or problems with the subscription service, please contact support@govdelivery.com.  If you have another e-file related issue you wish to bring to our attention, you may send us an email at  QuickAlerts@irs.gov.

Please note that during the filing season, the QuickAlerts mailbox receives "volumes of email."   Responses may be delayed during this timeframe.  We truly apologize in advance for any inconvenience this might cause you and will work expeditiously to respond as quickly as possible.

 

Page Last Reviewed or Updated: 10-Feb-2014

The Amendments

Amendments IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. Amendments   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. Amendments 25% of an eligible employee's compensation. Amendments $40,000 (subject to cost-of-living adjustments after 2002). Amendments Deduction limit. Amendments   For years beginning after 2001, the following changes apply to the SEP deduction limit. Amendments Elective deferrals (SARSEPs). Amendments   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. Amendments Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. Amendments Definition of compensation. Amendments    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. Amendments More information. Amendments   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. Amendments 403(b) Plans Figuring catch-up contributions. Amendments   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. Amendments Qualified retirement plans. Amendments 403(b) plans. Amendments Simplified employee pensions (SEP). Amendments SIMPLE plans. Amendments   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. Amendments For 2002, the limit is $1,000. Amendments Rollovers to and from 403(b) plans. Amendments   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Amendments This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Amendments Years of service for church employees and ministers. Amendments   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Amendments Prior law required church employees and ministers to figure years of service separately for each employer. Amendments   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. Amendments Foreign missionaries. Amendments   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. Amendments More information. Amendments   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Amendments Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. Amendments For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Amendments The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). Amendments More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). Amendments Prev  Up  Next   Home   More Online Publications