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File taxes online free state Publication 516 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. File taxes online free state Tax questions. File taxes online free state Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 516, such as treaties effective after it was published, go to www. File taxes online free state irs. File taxes online free state gov/pub516. File taxes online free state What's New U. File taxes online free state S. File taxes online free state tax treaties and foreign tax laws. File taxes online free state  This publication has been expanded to cover U. File taxes online free state S. File taxes online free state tax treaties and compliance with foreign tax laws. File taxes online free state Reminders Combat zone participants. File taxes online free state  If you were a civilian who served in a combat zone or qualified hazardous duty area in support of the U. File taxes online free state S. File taxes online free state Armed Forces, you can get certain extensions of deadlines for filing tax returns, paying taxes, filing claims for refund, and doing certain other tax-related acts. File taxes online free state For details, see Publication 3, Armed Forces' Tax Guide. File taxes online free state Death due to terrorist or military action. File taxes online free state  U. File taxes online free state S. File taxes online free state income taxes are forgiven for a U. File taxes online free state S. File taxes online free state Government civilian employee who dies as a result of wounds or injuries incurred while employed by the U. File taxes online free state S. File taxes online free state Government. File taxes online free state The wounds or injuries must have been caused by terrorist or military action directed against the United States or its allies. File taxes online free state The taxes are forgiven for the deceased employee's tax years beginning with the year immediately before the year in which the wounds or injury occurred and ending with the year of death. File taxes online free state If the deceased government employee and the employee's spouse filed a joint return, only the decedent's part of the joint tax liability is forgiven. File taxes online free state For additional details, see Publication 559, Survivors, Executors, and Administrators. File taxes online free state Form 8938. File taxes online free state  If you had foreign financial assets in 2012, you may have to file Form 8938 with your return. File taxes online free state See Foreign Bank Accounts, later. File taxes online free state Introduction If you are a U. File taxes online free state S. File taxes online free state citizen working for the U. File taxes online free state S. File taxes online free state Government, including the foreign service, and you are stationed abroad, your income tax filing requirements are generally the same as those for citizens and residents living in the United States. File taxes online free state You are taxed on your worldwide income, even though you live and work abroad. File taxes online free state However, you may receive certain allowances and have certain expenses that you generally do not have while living in the United States. File taxes online free state This publication explains: Many of the allowances, reimbursements, and property sales you are likely to have, and whether you must report them as income on your tax return, and Many of the expenses you are likely to have, such as moving expenses and foreign taxes, and whether you can deduct them on your tax return. File taxes online free state U. File taxes online free state S. File taxes online free state possessions. File taxes online free state   This publication does not cover the rules that apply if you are stationed in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands, or Puerto Rico. File taxes online free state That information is in Publication 570, Tax Guide for Individuals With Income From U. File taxes online free state S. File taxes online free state Possessions. File taxes online free state Comments and suggestions. File taxes online free state   We welcome your comments about this publication and your suggestions for future editions. File taxes online free state   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. File taxes online free state NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File taxes online free state Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File taxes online free state   You can email us at taxforms@irs. File taxes online free state gov. File taxes online free state Please put “Publications Comment” on the subject line. File taxes online free state You can also send us comments from www. File taxes online free state irs. File taxes online free state gov/formspubs/. File taxes online free state Select “Comment on Tax Forms and Publications” under “Information about. File taxes online free state ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File taxes online free state Ordering forms and publications. File taxes online free state   Visit www. File taxes online free state irs. File taxes online free state gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. File taxes online free state Internal Revenue Service 1201 N. File taxes online free state Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File taxes online free state   If you have a tax question, check the information available on IRS. File taxes online free state gov or call 1-800-829-1040. File taxes online free state We cannot answer tax questions sent to either of the above addresses. File taxes online free state Useful Items - You may want to see: Publication 54 Tax Guide for U. File taxes online free state S. File taxes online free state Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 514 Foreign Tax Credit for Individuals 519 U. File taxes online free state S. File taxes online free state Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 1116 Foreign Tax Credit 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. File taxes online free state S. File taxes online free state Individual Income Tax Return 8938 Statement of Specified Foreign Financial Assets TD F 90-22. File taxes online free state 1 Report of Foreign Bank and Financial Accounts See How To Get Tax Help near the end of this publication, for information about getting these publications and forms. File taxes online free state Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 19-Dec-2013

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