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Federal Free State Tax

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Federal Free State Tax

Federal free state tax Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Federal free state tax Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Federal free state tax Laundering means converting “dirty” or illegally-gained money to “clean” money. Federal free state tax The government can often trace this laundered money through the payments you report. Federal free state tax Laws passed by Congress require you to report these payments. Federal free state tax Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. Federal free state tax The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Federal free state tax Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. Federal free state tax For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. Federal free state tax Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Federal free state tax However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Federal free state tax For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. Federal free state tax Transaction defined. Federal free state tax    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. Federal free state tax Person defined. Federal free state tax   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Federal free state tax   Exempt organizations, including employee plans, are also “persons. Federal free state tax ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. Federal free state tax Foreign transactions. Federal free state tax   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. Federal free state tax However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. Federal free state tax Bail received by court clerks. Federal free state tax   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. Federal free state tax For more information about the rules that apply to court clerks, see Section 1. Federal free state tax 6050I-2 of the Income Tax Regulations. Federal free state tax What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). Federal free state tax What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. Federal free state tax Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Federal free state tax ” Cash does not include a check drawn on an individual's personal account. Federal free state tax A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. Federal free state tax These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. Federal free state tax Example 1. Federal free state tax You are a coin dealer. Federal free state tax Bob Green buys gold coins from you for $13,200. Federal free state tax He pays for them with $6,200 in U. Federal free state tax S. Federal free state tax currency and a cashier's check having a face amount of $7,000. Federal free state tax The cashier's check is treated as cash. Federal free state tax You have received more than $10,000 cash and must file Form 8300 for this transaction. Federal free state tax Example 2. Federal free state tax You are a retail jeweler. Federal free state tax Mary North buys an item of jewelry from you for $12,000. Federal free state tax She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Federal free state tax Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Federal free state tax You do not have to file Form 8300. Federal free state tax Example 3. Federal free state tax You are a boat dealer. Federal free state tax Emily Jones buys a boat from you for $16,500. Federal free state tax She pays for it with a cashier's check payable to you in the amount of $16,500. Federal free state tax The cashier's check is not treated as cash because its face amount is more than $10,000. Federal free state tax You do not have to file Form 8300 for this transaction. Federal free state tax Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. Federal free state tax A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). Federal free state tax For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Federal free state tax The car is a consumer durable even if you sell it to a buyer who will use it in a business. Federal free state tax A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Federal free state tax Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. Federal free state tax To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. Federal free state tax Example. Federal free state tax You are a travel agent. Federal free state tax Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Federal free state tax He also asks you to book hotel rooms and admission tickets for the group. Federal free state tax In payment, he gives you two money orders, each for $6,000. Federal free state tax You have received more than $10,000 cash in this designated reporting transaction. Federal free state tax You must file Form 8300. Federal free state tax Retail sale. Federal free state tax   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. Federal free state tax   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. Federal free state tax This includes any sales of items that will be resold. Federal free state tax Broker or intermediary. Federal free state tax   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. Federal free state tax Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. Federal free state tax Exception for certain bank loans. Federal free state tax   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. Federal free state tax As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. Federal free state tax Example. Federal free state tax You are a car dealer. Federal free state tax Mandy White buys a new car from you for $11,500. Federal free state tax She pays you with $2,000 of U. Federal free state tax S. Federal free state tax currency and a cashier's check for $9,500 payable to you and her. Federal free state tax You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. Federal free state tax For this reason, the cashier's check is not treated as cash. Federal free state tax You do not have to file Form 8300 for the transaction. Federal free state tax Exception for certain installment sales. Federal free state tax   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). Federal free state tax However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. Federal free state tax Exception for certain down payment plans. Federal free state tax   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. Federal free state tax You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. Federal free state tax You receive it more than 60 days before the date of sale. Federal free state tax You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Federal free state tax Exception for travel and entertainment. Federal free state tax   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. Federal free state tax You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. Federal free state tax You receive it more than 60 days before the date on which the final payment is due. Federal free state tax You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Federal free state tax Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Federal free state tax If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Federal free state tax If you do not know a person's TIN, you have to ask for it. Federal free state tax You may be subject to penalties for an incorrect or missing TIN. Federal free state tax There are three types of TINs. Federal free state tax The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Federal free state tax The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). Federal free state tax An ITIN has nine digits, similar to an SSN. Federal free state tax The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Federal free state tax Exception. Federal free state tax   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. Federal free state tax S. Federal free state tax trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. Federal free state tax 1441-1(e)(2) or (3) or 1. Federal free state tax 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Federal free state tax 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. Federal free state tax S. Federal free state tax citizen or resident. Federal free state tax What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. Federal free state tax If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. Federal free state tax For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. Federal free state tax Because they total $12,000 (more than $10,000), you must file Form 8300. Federal free state tax More than 24 hours between transactions. Federal free state tax   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. Federal free state tax   For example, you are a travel agent. Federal free state tax A client pays you $8,000 in cash for a trip. Federal free state tax Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Federal free state tax These are related transactions, and you must file Form 8300 to report them. Federal free state tax What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. Federal free state tax A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. Federal free state tax If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Federal free state tax Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Federal free state tax When, Where, and What To File The amount you receive and when you receive it determine when you must file. Federal free state tax Generally, you must file Form 8300 within 15 days after receiving a payment. Federal free state tax If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Federal free state tax More than one payment. Federal free state tax   In some transactions, the buyer may arrange to pay you in cash installment payments. Federal free state tax If the first payment is more than $10,000, you must file Form 8300 within 15 days. Federal free state tax If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. Federal free state tax When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Federal free state tax   After you file Form 8300, you must start a new count of cash payments received from that buyer. Federal free state tax If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. Federal free state tax You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Federal free state tax   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. Federal free state tax Example. Federal free state tax On January 10, you receive a cash payment of $11,000. Federal free state tax You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. Federal free state tax By January 25, you must file a Form 8300 for the $11,000 payment. Federal free state tax By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Federal free state tax Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Federal free state tax Complete the form in its entirety (Parts I-IV) and include the amended information. Federal free state tax Do not attach a copy of the original report. Federal free state tax Where to file. Federal free state tax   Mail the form to the address given in the Form 8300 instructions. Federal free state tax Required statement to buyer. Federal free state tax   You must give a written or electronic statement to each person named on any Form 8300 you must file. Federal free state tax You can give the statement electronically only if the recipient agrees to receive it in that format. Federal free state tax The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. Federal free state tax It must state that you are also reporting this information to the IRS. Federal free state tax   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. Federal free state tax    You must keep a copy of every Form 8300 you file for 5 years. Federal free state tax Examples Example 1. Federal free state tax Pat Brown is the sales manager for Small Town Cars. Federal free state tax On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Federal free state tax Pat asks for identification from Jane to get the necessary information to complete Form 8300. Federal free state tax A filled-in form is shown in this publication. Federal free state tax Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Federal free state tax He must also send a statement to Jane by January 31, 2010. Federal free state tax Example 2. Federal free state tax Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. Federal free state tax Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). Federal free state tax Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Federal free state tax However, he could report it if he felt it was a suspicious transaction. Federal free state tax Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. Federal free state tax If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). Federal free state tax There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. Federal free state tax If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. Federal free state tax These dollar amounts are based on Section 3571 of Title 18 of the U. Federal free state tax S. Federal free state tax Code. Federal free state tax The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. Federal free state tax This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Federal free state tax Structuring means breaking up a large cash transaction into small cash transactions. Federal free state tax How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Federal free state tax By selecting the method that is best for you, you will have quick and easy access to tax help. Federal free state tax Free help with your return. Federal free state tax   Free help in preparing your return is available nationwide from IRS-certified volunteers. Federal free state tax The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Federal free state tax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Federal free state tax To find the nearest VITA or TCE site, visit IRS. Federal free state tax gov or call 1-800-906-9887 or 1-800-829-1040. Federal free state tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Federal free state tax To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Federal free state tax aarp. Federal free state tax org/money/taxaide. Federal free state tax   For more information on these programs, go to IRS. Federal free state tax gov and enter keyword “VITA” in the upper right-hand corner. Federal free state tax Internet. Federal free state tax You can access the IRS website at IRS. Federal free state tax gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Federal free state tax Go to IRS. Federal free state tax gov and click on Where's My Refund. Federal free state tax Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Federal free state tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Federal free state tax Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Federal free state tax E-file your return. Federal free state tax Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Federal free state tax Download forms, including talking tax forms, instructions, and publications. Federal free state tax Order IRS products online. Federal free state tax Research your tax questions online. Federal free state tax Search publications online by topic or keyword. Federal free state tax Use the online Internal Revenue Code, regulations, or other official guidance. Federal free state tax View Internal Revenue Bulletins (IRBs) published in the last few years. Federal free state tax Figure your withholding allowances using the withholding calculator online at  www. Federal free state tax irs. Federal free state tax gov/individuals. Federal free state tax Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Federal free state tax irs. Federal free state tax gov/individuals. Federal free state tax Sign up to receive local and national tax news by email. Federal free state tax Get information on starting and operating a small business. Federal free state tax Phone. Federal free state tax Many services are available by phone. Federal free state tax   Ordering forms, instructions, and publications. Federal free state tax Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Federal free state tax You should receive your order within 10 days. Federal free state tax Asking tax questions. Federal free state tax Call the IRS with your tax questions at 1-800-829-1040. Federal free state tax Solving problems. Federal free state tax You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Federal free state tax An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Federal free state tax Call your local Taxpayer Assistance Center for an appointment. Federal free state tax To find the number, go to www. Federal free state tax irs. Federal free state tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Federal free state tax TTY/TDD equipment. Federal free state tax If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Federal free state tax TeleTax topics. Federal free state tax Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Federal free state tax Refund information. Federal free state tax You can check the status of your refund on the new IRS phone app. Federal free state tax Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Federal free state tax IRS2Go is a new way to provide you with information and tools. Federal free state tax To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Federal free state tax Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Federal free state tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Federal free state tax Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Federal free state tax If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Federal free state tax Other refund information. Federal free state tax To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Federal free state tax Evaluating the quality of our telephone services. Federal free state tax To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Federal free state tax One method is for a second IRS representative to listen in on or record random telephone calls. Federal free state tax Another is to ask some callers to complete a short survey at the end of the call. Federal free state tax Walk-in. Federal free state tax Many products and services are available on a walk-in basis. Federal free state tax   Products. Federal free state tax You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Federal free state tax Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Federal free state tax Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Federal free state tax Services. Federal free state tax You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Federal free state tax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Federal free state tax If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Federal free state tax No appointment is necessary—just walk in. Federal free state tax If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Federal free state tax A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Federal free state tax If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Federal free state tax All other issues will be handled without an appointment. Federal free state tax To find the number of your local office, go to www. Federal free state tax irs. Federal free state tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Federal free state tax Mail. Federal free state tax You can send your order for forms, instructions, and publications to the address below. Federal free state tax You should receive a response within 10 days after your request is received. Federal free state tax  Internal Revenue Service 1201 N. Federal free state tax Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Federal free state tax   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Federal free state tax Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Federal free state tax We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Federal free state tax Remember, the worst thing you can do is nothing at all. Federal free state tax   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Federal free state tax You face (or your business is facing) an immediate threat of adverse action. Federal free state tax You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Federal free state tax   If you qualify for our help, we’ll do everything we can to get your problem resolved. Federal free state tax You will be assigned to one advocate who will be with you at every turn. Federal free state tax We have offices in every state, the District of Columbia, and Puerto Rico. Federal free state tax Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Federal free state tax And our services are always free. Federal free state tax   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Federal free state tax Our tax toolkit at www. Federal free state tax TaxpayerAdvocate. Federal free state tax irs. Federal free state tax gov can help you understand these rights. Federal free state tax   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Federal free state tax irs. Federal free state tax gov/advocate. Federal free state tax You can also call our toll-free number at 1-877-777-4778. Federal free state tax   TAS also handles large-scale or systemic problems that affect many taxpayers. Federal free state tax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Federal free state tax irs. Federal free state tax gov/advocate. Federal free state tax Low Income Taxpayer Clinics (LITCs). Federal free state tax   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Federal free state tax Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Federal free state tax These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Federal free state tax Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Federal free state tax For more information and to find a clinic near you, see the LITC page on www. Federal free state tax irs. Federal free state tax gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Federal free state tax This publication is also available by calling 1-800-829-3676 or at your local IRS office. Federal free state tax Free tax services. Federal free state tax   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Federal free state tax Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Federal free state tax The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Federal free state tax The majority of the information and services listed in this publication are available to you free of charge. Federal free state tax If there is a fee associated with a resource or service, it is listed in the publication. Federal free state tax   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Federal free state tax DVD for tax products. Federal free state tax You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Federal free state tax Prior-year forms, instructions, and publications. Federal free state tax Tax Map: an electronic research tool and finding aid. Federal free state tax Tax law frequently asked questions. Federal free state tax Tax Topics from the IRS telephone response system. Federal free state tax Internal Revenue Code—Title 26 of the U. Federal free state tax S. Federal free state tax Code. Federal free state tax Links to other Internet based Tax Research Materials. Federal free state tax Fill-in, print, and save features for most tax forms. Federal free state tax Internal Revenue Bulletins. Federal free state tax Toll-free and email technical support. Federal free state tax Two releases during the year. Federal free state tax  – The first release will ship the beginning of January. Federal free state tax  – The final release will ship the beginning of March. Federal free state tax Purchase the DVD from National Technical Information Service (NTIS) at www. Federal free state tax irs. Federal free state tax gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Federal free state tax This image is too large to be displayed in the current screen. Federal free state tax Please click the link to view the image. Federal free state tax Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications
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2014 Tax Season Refund Frequently Asked Questions

How quickly will I get my refund?
We issue most refunds in less than 21 calendar days.

What is the best and fastest way to get information about my refund?
Use the IRS2Go mobile app or the Where’s My Refund? tool. You can start checking on the status of your tax return within 24 hours after we have received your e-filed return or 4 weeks after you mail a paper return.

Will I see a date for my refund right away?
Where’s My Refund? will not give you a refund date right away. We must first receive your tax return and then we have to process it and approve your refund. Where’s My Refund? will give you a personalized date once your refund is approved. 

Will calling the IRS help me get my refund any faster?
Calling us will not speed up your refund. Our phone and walk-in representatives can only research the status of your refund if it has been 21 days or more since you filed electronically, more than 6 weeks since you mailed your paper return, or Where’s My Refund? directs you to contact us. If we need more information to process your tax return, we will contact you by mail. Otherwise Where’s My Refund? has the most up to date information available about your refund. Use the IRS2Go mobile app or use the Where’s My Refund? tool. Both are available 24 hours a day, 7 days a week.

How will I know if IRS received my tax return and if my refund is being processed?
Use the Where’s My Refund? tool to follow your tax return from receipt to issuance of your refund. While your tax return is being processed you can follow it through three stages: Return Received, Refund Approved and Refund Sent.

When can I start checking on my refund status?
You can start checking on the status of your return within 24 hours after we have received your electronically filed tax return or 4 weeks after you mail a paper tax return.

How often does Where’s My Refund? update?
Where’s My Refund? updates are made no more than once per day, usually at night. So there is no need to check more often.

What is happening when Where’s My Refund? shows the status of my refund is: Return Received?
This means we have your tax return and are processing it. Your personalized refund date will be available as soon as we finish processing your return and confirm that your refund has been approved. We issue most refunds  in less than 21 days.

How long will it take for my status to change from “Return Received” to Refund Approved?
Sometimes your status may change from “Return Received” to “Refund Approved” in just a few days, but it could take longer and a date will not be provided until your refund has been approved. However, if Where’s My Refund? shows the status of your refund is: Return Received we have received your tax return and we are processing it.

Does Where’s My Refund always display my refund status with the tracker showing three steps?  
No. In some cases the tracker graphic will not be shown if your return is being reviewed prior to step two: “Refund Approved,” and instead an explanation or instructions will be provided depending on the situation. This can happen even if you previously checked Where’s My Refund and it showed the status as “Return Received” along with the tracker. In these cases be assured that we have your tax return and we are processing it. Please follow the directions provided by Where’s My Refund. Otherwise if we need more information we will contact you – usually by mail. If we send you a letter about your return, please follow the instructions in the letter as soon as possible.

Will ordering a transcript help you determine when you’ll get your refund?
No, a tax transcript will not help you determine when you will get your refund. This is among the common myths and misconceptions that are often repeated in social media. The codes listed on tax transcripts do not provide any early insight into when a refund will be issued. The best way to check on your refund is by visiting “Where’s My Refund?” While transcripts include a lot of detailed information regarding actions taken on your account, the codes do not mean the same thing for everyone and they do not necessarily reflect how any of these actions do or do not impact the amount or timing of your refund. IRS transcripts are best and most often used to validate past income and tax filing status for mortgage, student and small business loan applications and to help with tax preparation.

What is happening when Where’s My Refund? shows the status of my refund is:  Refund Approved?
This means the IRS has processed your return and your refund has been approved. The IRS is now preparing to send your refund to your bank or directly to you in the mail if you requested a paper check. This status will tell you when your refund is scheduled to be sent to your bank and, if you elected the direct deposit option, a date by which it should be credited to your account. Please wait until it’s been five days from the date we sent the refund to your bank to check with your bank about the status of your refund. This time frame is provided to allow for the variations in how and when banks deposit funds.

What is happening when Where’s My Refund? shows the status of my tax return is:  Refund Sent?
This means the IRS has sent your refund to your financial institution for direct deposit. This status will tell you when your refund was sent to your bank. It may take your financial institution 1 – 5 days to deposit the funds into your account. Please wait until it’s been five days from the date we sent the refund to your bank to check with your bank about the status of your refund.  This time frame is provided to allow for the variations in how and when banks deposit funds. If you requested a paper check this means your check has been mailed. It could take several weeks for your check to arrive in the mail.

Why is my refund different than the amount reflected on the tax return I filed?
If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of your refund may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Bureau of Fiscal Services (BFS) (Formerly the Financial Management Service or FMS). For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from BFS. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt. See Tax Topic 203 for more information about refund offsets.

Another reason your refund amount may be different is if we made changes to your tax return that changed your refund amount. In this case you will get a notice in the mail from us explaining the changes. These reasons will be reflected in Where’s My Refund if they apply to your refund.

What if I am counting on my refund for something important? Can I expect to receive it on time? 
Be careful not to count on getting your refund by a certain date to make major purchases or pay other financial obligations. Many different factors can affect the timing of your refund after we receive it for processing. Even though we issue most refunds in less than 21 days, it’s possible your tax return may require additional review and take longer. Also, if you are anticipating a refund, take into consideration the time it takes for your financial institution to post the refund to your account, or for mail delivery.

It's been longer than 21 days since the IRS received my return and I have not gotten my refund. Why?
We work hard to issue refunds as quickly as possible, but some tax returns take longer to process than others for many reasons, including when a return:

  • includes errors,
  • is incomplete,
  • needs further review,
  • is impacted by identity theft or fraud,
  • includes Form 8379, Injured Spouse Allocation, which could take up to 14 weeks to process.

If we need more information to process your tax return, we will contact you by mail.

IRS representatives can only research the status of your return if it’s been 21 days or more since you filed electronically, more than six weeks since you mailed your paper return, or if Where’s My Refund? directs you to contact us. Our general telephone number is 1-800-829-1040. However, given our limited resources, our phone lines are going to be extremely busy this year – and there will frequently be extensive wait times.

Will Where’s My Refund? provide a refund status if I filed an amended return?
No, it does not provide information about amended tax returns. However you can check the status of your Form 1040X (PDF), Amended U.S. Individual Income Tax Return, using the “Where's My Amended Return?” (WMAR) online tool and the new toll-free telephone line 866-464-2050 three weeks after you file your amended return. WMAR provides personalized, automated, and the most up-to-date information on the status of amended returns in both English and Spanish. You can check the status of a Form 1040X filed for the current year and up to three years prior.

 

Page Last Reviewed or Updated: 19-Mar-2014

The Federal Free State Tax

Federal free state tax 34. Federal free state tax   Crédito Tributario por Hijos Table of Contents Introduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV Introduction El crédito tributario por hijos es un crédito que puede reducir su impuesto hasta $1,000 por cada uno de sus hijos calificados. Federal free state tax El crédito tributario adicional por hijos es un crédito que podría tomar en el caso de que no pueda reclamar la cantidad completa del crédito tributario por hijos. Federal free state tax Este capítulo le explica lo siguiente: Quién es un hijo calificado. Federal free state tax La cantidad del crédito. Federal free state tax Cómo se puede reclamar el crédito. Federal free state tax El crédito tributario por hijos y el crédito tributario adicional por hijos no deben confundirse con el crédito por gastos del cuidado de menores y dependientes, el cual se explica en el capítulo 32. Federal free state tax Si no está sujeto al pago de impuestos. Federal free state tax   Algunos créditos, tales como el crédito tributario por hijos o el crédito por gastos del cuidado de menores y dependientes, se usan para reducir el impuesto. Federal free state tax Si la cantidad del impuesto en la línea 46 del Formulario 1040 o en la línea 28 del Formulario 1040A es cero, no calcule el crédito tributario por hijos ya que no hay impuesto que se pueda reducir. Federal free state tax Sin embargo, podría reunir los requisitos para el crédito tributario adicional por hijos en la línea 65 (Formulario 1040) o en la línea 39 (Formulario 1040A). Federal free state tax Useful Items - You may want to see: Publicación 972 Child Tax Credit (Crédito tributario por hijos), en inglés Formulario (e Instrucciones) Anexo 8812   (Formulario 1040A o 1040) Child Tax Credit (Crédito tributario por hijos), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4 Employee's Withholding Allowance Certificate (Certificado de exención de retenciones del empleado), en inglés Hijo Calificado Un hijo calificado, para propósitos del crédito tributario por hijos, es aquél que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra o descendiente de cualquiera de ellos (por ejemplo, su nieto, nieta, sobrina o sobrino), Tenía menos de 17 años de edad al finalizar el año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013, Vivió con usted durante más de la mitad del año 2013 (vea Excepciones al tiempo vivido con usted , más adelante), Fue reclamado como dependiente en la declaración de usted, No presenta una declaración conjunta para el año (o la presenta solamente para reclamar un reembolso), y Era ciudadano, nacional o residente de los Estados Unidos. Federal free state tax Si el hijo fue adoptado, vea Hijo adoptivo , más adelante. Federal free state tax Para cada hijo calificado, tiene que marcar el recuadro que aparece en la línea 6c del Formulario 1040 o del Formulario 1040A. Federal free state tax Ejemplo 1. Federal free state tax Su hijo cumplió 17 años de edad el día 30 de diciembre del año 2013. Federal free state tax Él es ciudadano de los Estados Unidos y usted lo declara como dependiente en la declaración de impuestos. Federal free state tax Su hijo no es hijo calificado para el crédito tributario por hijos porque no tenía menos de 17 años de edad al finalizar el año 2013. Federal free state tax Ejemplo 2. Federal free state tax Su hija cumplió 8 años en el año 2013. Federal free state tax Ella no es ciudadana de los Estados Unidos, tiene un ITIN y vivió en México durante todo el año 2013. Federal free state tax Ella no es un hijo calificado para el crédito tributario por hijos debido a que no fue residente de los Estados Unidos en 2013. Federal free state tax Contribuyentes que tienen determinados hijos dependientes con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés). Federal free state tax   Si está reclamando un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un hijo que identificó en su declaración de impuestos con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés), en lugar de un número de Seguro Social (SSN, por sus siglas en inglés), tiene que completar la Parte I del Anexo 8812 (Formulario 1040A o 1040). Federal free state tax   Aun si su hijo es dependiente suyo, sólo puede reclamar un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un dependiente que sea ciudadano, nacional o residente de los Estados Unidos. Federal free state tax Para ser tratado como residente de los Estados Unidos, un hijo normalmente tiene que cumplir el requisito de presencia sustancial. Federal free state tax Para más información sobre el requisito de presencia sustancial, vea la Publicación 519, U. Federal free state tax S. Federal free state tax Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. Federal free state tax Hijo adoptivo. Federal free state tax   A un hijo adoptivo siempre se le trata como si fuera su hijo. Federal free state tax Un hijo adoptivo incluye un niño colocado en su hogar por una agencia autorizada, con la intención de que sea legalmente adoptado. Federal free state tax   Si usted es ciudadano o nacional de los EE. Federal free state tax UU. Federal free state tax y su hijo adoptivo vivió con usted como integrante de su unidad familiar durante todo el año en 2013, dicho hijo cumple el requisito (7), anteriormente, para ser un hijo calificado para propósitos del crédito tributario por hijos. Federal free state tax Excepciones al tiempo vivido con usted. Federal free state tax   Se considera que un hijo vivió con usted más de la mitad del año 2013 si nació o murió en el año 2013, y su hogar (el de usted) fue el hogar del hijo más de la mitad del tiempo en el cual estuvo vivo. Federal free state tax Las ausencias temporales por usted o su hijo debidas a circunstancias especiales, tales como las ausencias por educación, vacaciones, negocios, atención médica, servicio militar o estancia en un centro de detención para delincuentes juveniles cuentan como tiempo que el hijo vivió con usted. Federal free state tax   También hay excepciones para hijos secuestrados e hijos de padres divorciados o separados. Federal free state tax Para detalles, vea Requisito de Residencia , en el capítulo 3. Federal free state tax Hijo calificado de más de una persona. Federal free state tax   Se aplica una regla especial si su hijo calificado es el hijo calificado de más de una persona. Federal free state tax Para detalles, vea Requisito Especial para el Hijo Calificado de Más de una Persona , en el capítulo 3. Federal free state tax Cantidad de Crédito La cantidad máxima de crédito que puede reclamar es $1,000 por cada hijo calificado. Federal free state tax Límites del Crédito Usted tiene que reducir su crédito tributario por hijos si la condición (1) o la condición (2) le corresponde: La cantidad de la línea 46 (Formulario 1040) o de la línea 28 (Formulario 1040A) es menor que el crédito. Federal free state tax Si esta cantidad es cero, no puede reclamar este crédito porque no hay impuesto que se pueda reducir. Federal free state tax Sin embargo, es posible que pueda tomar el crédito tributario adicional por hijos. Federal free state tax Vea Crédito Tributario Adicional por Hijos , más adelante. Federal free state tax Su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es mayor que la cantidad que se indica a continuación para su estado civil para efectos de la declaración. Federal free state tax Casados que presentan una declaración conjunta: $110,000. Federal free state tax Soltero, cabeza de familia o viudo que reúne los requisitos: $75,000. Federal free state tax Casados que presentan la declaración por separado: $55,000. Federal free state tax Ingresos brutos ajustados modificados. Federal free state tax   Para propósitos del crédito tributario por hijos, su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es su ingreso bruto ajustado más las cantidades siguientes que puedan ser aplicables en su caso: Toda cantidad excluida del ingreso debido a la exclusión de ingresos de fuentes de  Puerto Rico. Federal free state tax En la línea de puntos directamente al lado de la línea 38 del Formulario 1040, anote la cantidad excluida e indentifíquela como “ EPRI. Federal free state tax ” Además, adjunte una copia de todo Formulario 499R-2/W-2PR a su declaración. Federal free state tax Toda cantidad de las líneas 45 ó 50 del Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero), en inglés. Federal free state tax Toda cantidad de la línea 18 del Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), en inglés. Federal free state tax Toda cantidad de la línea 15 del Formulario 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Exclusión del ingreso para residentes bona fide de la Samoa Estadounidense), en inglés. Federal free state tax   Si no tiene ninguna de las cantidades mencionadas anteriormente, su ingreso bruto ajustado modificado es igual a su ingreso bruto ajustado. Federal free state tax Ingreso bruto ajustado. Federal free state tax   El ingreso bruto ajustado (AGI, por sus siglas en inglés) es la cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A. Federal free state tax Cómo Reclamar el Crédito Para reclamar el crédito tributario por hijos, tiene que presentar el Formulario 1040 o el Formulario 1040A. Federal free state tax No puede reclamar el crédito tributario por hijos en el Formulario 1040EZ. Federal free state tax Tiene que proveer el nombre y número de identificación (normalmente el número de Seguro Social) de cada hijo calificado en su declaración de impuestos. Federal free state tax Si reclama el crédito tributario por hijos con un hijo identificado por un ITIN, usted también tiene que presentar el Anexo 8812. Federal free state tax Para calcular el crédito, primero revise la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos), en las Instrucciones para el Formulario 1040 o el Formulario 1040A. Federal free state tax Si se le indica que consulte la Publicación 972, Child Tax Credit (Crédito tributario por hijos), en inglés, no puede utilizar la Hoja de trabajo de las instrucciones en la declaración de impuestos; en su lugar, usted tiene que utilizar la Publicación 972, en inglés, para calcular el crédito. Federal free state tax Si no se le indica que utilice la Publicación 972, puede usar la Hoja de trabajo del crédito tributario por hijos, que se encuentra en las Instrucciones para el Formulario 1040 o las Instrucciones para el Formulario 1040A o la Publicación 972, todas en inglés, para calcular el crédito. Federal free state tax Crédito Tributario Adicional por Hijos Este crédito es para determinadas personas que reciban menos de la cantidad total del crédito tributario por hijos. Federal free state tax El crédito tributario adicional por hijos puede darle un reembolso aunque no adeude ningún impuesto. Federal free state tax Cómo se reclama el crédito tributario adicional por hijos. Federal free state tax   Para reclamar el crédito tributario adicional por hijos, siga los pasos que aparecen a continuación: Asegúrese de haber calculado la cantidad, si existe, de su crédito tributario por hijos. Federal free state tax Vea anteriormente el tema titulado Cómo Reclamar el Crédito . Federal free state tax Use las Partes II a la IV del Anexo 8812 para determinar si puede reclamar el crédito tributario adicional por hijos si usted contestó “Yes” (Sí) en la línea 9 ó 10 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en las Instrucciones para el Formulario 1040 o en las Instrucciones para el Formulario 1040A, o en la línea 13 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en la Publicación 972, todas en inglés. Federal free state tax Si tiene un crédito tributario adicional por hijos en la línea 13 del Anexo 8812, anótelo en la línea 65 del Formulario 1040 o en la línea 39 del Formulario 1040A. Federal free state tax Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040) El Anexo 8812 tiene cuatro partes, pero se puede considerar como que consta de dos secciones. Federal free state tax La Parte I es independiente de las Partes II a la IV. Federal free state tax Si todos sus hijos tienen números de Seguro Social o números de identificación del contribuyente para adopción del IRS(ATIN, por sus siglas en inglés),y usted no reclama el crédito tributario adicional por hijos, no necesita completar ni adjuntar el Anexo 8812 a su declaración de impuestos. Federal free state tax Parte I Usted sólo necesitará completar la Parte I si está reclamando el crédito tributario por hijos para un hijo que aparece identificado con un número de identificación personal del contribuyente del IRS (ITIN, por sus siglas en inglés). Federal free state tax Si todos los hijos por los cuales usted marcó la casilla en la columna 4 de la línea 6c de su Formulario 1040 o Formulario 1040A tienen números de Seguro Social (SSN, por sus siglas en inglés) o números de identificación del contribuyente para adopción del IRS (ATIN, por sus siglas en inglés), no tiene que completar la Parte I del Anexo 8812. Federal free state tax Partes II a IV Las Partes II a la IV le ayudan a calcular el crédito adicional por hijos que le corresponde a usted. Federal free state tax Por lo general, deberá completar las Partes II a la IV únicamente si se le indica luego de que completa la Hoja de trabajo del crédito tributario por hijos que aparece en las instrucciones de su declaración de impuestos o en la Publicación 972. Federal free state tax Vea Cómo se reclama el crédito tributario adicional por hijos , anteriormente. Federal free state tax Prev  Up  Next   Home   More Online Publications