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Filing 2007 Federal Taxes

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Filing 2007 Federal Taxes

Filing 2007 federal taxes Index A Additional Medicare Tax, Step 5. Filing 2007 federal taxes , Line 18. Filing 2007 federal taxes Address change, Change of address. Filing 2007 federal taxes Adjustments to income Estimated tax, Adjustments to income. Filing 2007 federal taxes Withholding allowances, Adjustments to income (worksheet line 4). Filing 2007 federal taxes Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). Filing 2007 federal taxes AGI, AGI. Filing 2007 federal taxes Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. Filing 2007 federal taxes Annualized estimated tax worksheets, Worksheet 2-9. Filing 2007 federal taxes 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Filing 2007 federal taxes 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. Filing 2007 federal taxes 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. Filing 2007 federal taxes 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. Filing 2007 federal taxes 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. Filing 2007 federal taxes 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. Filing 2007 federal taxes 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. Filing 2007 federal taxes 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. Filing 2007 federal taxes 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. Filing 2007 federal taxes Credit against income tax, Backup withholding. Filing 2007 federal taxes C Capital gains and losses Annualized estimated tax, Tax on net capital gain. Filing 2007 federal taxes Estimated tax on net capital gain, Tax on net capital gain. Filing 2007 federal taxes Qualified dividends, Tax on qualified dividends and capital gains. Filing 2007 federal taxes Casualty and theft losses, Itemized deductions (worksheet line 1). Filing 2007 federal taxes Waiver of penalty, Waiver of Penalty Change of address, Change of address. Filing 2007 federal taxes Change of name, Name changed. Filing 2007 federal taxes Charitable contributions, Itemized deductions (worksheet line 1). Filing 2007 federal taxes Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). Filing 2007 federal taxes Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). Filing 2007 federal taxes Claim of right, Itemized deductions (worksheet line 1). Filing 2007 federal taxes Commodity credit corporation loans, Federal Payments Community property states, Community property states. Filing 2007 federal taxes Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). Filing 2007 federal taxes Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). Filing 2007 federal taxes Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). Filing 2007 federal taxes Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. Filing 2007 federal taxes Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). Filing 2007 federal taxes Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Filing 2007 federal taxes Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. Filing 2007 federal taxes Domestic help, Household workers. Filing 2007 federal taxes Definition, Household workers. Filing 2007 federal taxes Withholding, Household workers. Filing 2007 federal taxes E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. Filing 2007 federal taxes Nonaccountable plans, Nonaccountable plan. Filing 2007 federal taxes Reimbursements, Expense allowances. Filing 2007 federal taxes Employer Identification Numbers (EINs), Taxpayer identification number. Filing 2007 federal taxes Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. Filing 2007 federal taxes , Employer's error. Filing 2007 federal taxes Repaying withheld tax, Repaying withheld tax. Filing 2007 federal taxes Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Filing 2007 federal taxes Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). Filing 2007 federal taxes Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. Filing 2007 federal taxes Aliens, Aliens, Nonresident aliens. Filing 2007 federal taxes Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. Filing 2007 federal taxes Change of address, Change of address. Filing 2007 federal taxes Change of name, Name changed. Filing 2007 federal taxes Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. Filing 2007 federal taxes Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. Filing 2007 federal taxes , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. Filing 2007 federal taxes Higher income individuals, Higher income taxpayers. Filing 2007 federal taxes How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. Filing 2007 federal taxes Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. Filing 2007 federal taxes , Tax on net capital gain. Filing 2007 federal taxes No standard deduction, No standard deduction. Filing 2007 federal taxes Nonresident aliens, Nonresident aliens. Filing 2007 federal taxes Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. Filing 2007 federal taxes Separate returns, Separate Returns Sick pay, Estimated tax. Filing 2007 federal taxes Standard deduction, Standard deduction—line 2. Filing 2007 federal taxes , Line 7. Filing 2007 federal taxes Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. Filing 2007 federal taxes , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. Filing 2007 federal taxes 2014 Estimated Tax Worksheet, Worksheet 2-2. Filing 2007 federal taxes 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. Filing 2007 federal taxes 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. Filing 2007 federal taxes Foreign earned income, Worksheet 2-8. Filing 2007 federal taxes 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. Filing 2007 federal taxes 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. Filing 2007 federal taxes 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. Filing 2007 federal taxes 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. Filing 2007 federal taxes 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. Filing 2007 federal taxes 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. Filing 2007 federal taxes 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. Filing 2007 federal taxes 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. Filing 2007 federal taxes Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. Filing 2007 federal taxes Good for only one year, An exemption is good for only 1 year. Filing 2007 federal taxes Itemized deductions, Itemizing deductions or claiming exemptions or credits. Filing 2007 federal taxes Students, Students. Filing 2007 federal taxes Exemptions, Line 10. Filing 2007 federal taxes Dependents, Dependents. Filing 2007 federal taxes Expected taxable income, Exemptions—line 4. Filing 2007 federal taxes Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). Filing 2007 federal taxes Self, Self. Filing 2007 federal taxes Spouse, Spouse. Filing 2007 federal taxes Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). Filing 2007 federal taxes Allowances, Expense allowances. Filing 2007 federal taxes F Farmers Estimated tax, Special Rules, Farmers and fishermen. Filing 2007 federal taxes , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Filing 2007 federal taxes Gross income, Gross income from farming. Filing 2007 federal taxes Joint returns, Joint returns. Filing 2007 federal taxes Required annual payment, Farmers and fishermen. Filing 2007 federal taxes Underpayment penalty, Farmers and fishermen. Filing 2007 federal taxes , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. Filing 2007 federal taxes Withholding for farmworkers, Farmworkers. Filing 2007 federal taxes Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. Filing 2007 federal taxes Farmers and fishermen, Fiscal year farmers and fishermen. Filing 2007 federal taxes Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. Filing 2007 federal taxes , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Filing 2007 federal taxes Gross income, Gross income from fishing. Filing 2007 federal taxes Joint returns, Joint returns. Filing 2007 federal taxes Required annual payment, Farmers and fishermen. Filing 2007 federal taxes Underpayment penalty, Farmers and fishermen. Filing 2007 federal taxes , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. Filing 2007 federal taxes Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. Filing 2007 federal taxes , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. Filing 2007 federal taxes Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Filing 2007 federal taxes , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. Filing 2007 federal taxes Number of allowances claimed, Only one job (worksheet line B). Filing 2007 federal taxes Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. Filing 2007 federal taxes Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. Filing 2007 federal taxes Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. Filing 2007 federal taxes Form W-9, Withholding rules. Filing 2007 federal taxes Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. Filing 2007 federal taxes Fringe benefits, Taxable Fringe Benefits, More information. Filing 2007 federal taxes G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). Filing 2007 federal taxes , Form W-2G Winnings, Form W-2G Gross income, Gross income. Filing 2007 federal taxes Farming, Gross income from farming. Filing 2007 federal taxes Fishing, Gross income from fishing. Filing 2007 federal taxes H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). Filing 2007 federal taxes Withholding allowance, Head of household filing status (worksheet line E). Filing 2007 federal taxes Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. Filing 2007 federal taxes Underpayment penalty, Higher income taxpayers. Filing 2007 federal taxes Household workers, Household workers. Filing 2007 federal taxes I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Filing 2007 federal taxes IRS withholding calculator, IRS Withholding Calculator. Filing 2007 federal taxes Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). Filing 2007 federal taxes Estimated tax, expected taxable income, Itemized deductions—line 2. Filing 2007 federal taxes Exemption from withholding, Itemizing deductions or claiming exemptions or credits. Filing 2007 federal taxes Gambling losses, Itemized deductions (worksheet line 1). Filing 2007 federal taxes , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. Filing 2007 federal taxes Farmers and fishermen, Joint returns. Filing 2007 federal taxes Underpayment penalty, 2012 separate returns and 2013 joint return. Filing 2007 federal taxes M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. Filing 2007 federal taxes (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. Filing 2007 federal taxes Withholding allowances, Married individuals. Filing 2007 federal taxes Medical and dental expenses, Itemized deductions (worksheet line 1). Filing 2007 federal taxes Military retirement pay, Military retirees. Filing 2007 federal taxes , Periodic Payments Missing children, photographs of, Reminders Multiple jobs Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding Withholding allowances, Multiple jobs. Filing 2007 federal taxes N Name change, Name changed. Filing 2007 federal taxes Net investment income tax, Step 5. Filing 2007 federal taxes , Line 18. Filing 2007 federal taxes NIIT, Step 5. Filing 2007 federal taxes , Line 18. Filing 2007 federal taxes Noncitizens Estimated tax, Aliens Withholding, Single. Filing 2007 federal taxes , Employees who are not citizens or residents. Filing 2007 federal taxes Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. Filing 2007 federal taxes Individual taxpayer identification numbers (ITINs), Taxpayer identification number. Filing 2007 federal taxes O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. Filing 2007 federal taxes Underpayment of estimated tax, Underpayment Penalty for 2013 Waiver of underpayment penalty, Waiver of Penalty Willfully false or fraudulent Form W-4, Penalties Withholding allowances, Penalties Pensions, Pensions and Annuities New job, Employee also receiving pension income. Filing 2007 federal taxes Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. Filing 2007 federal taxes Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). Filing 2007 federal taxes Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. Filing 2007 federal taxes Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. Filing 2007 federal taxes Excess, Accountable plan. Filing 2007 federal taxes Reporting Fringe benefits, How your employer reports your benefits. Filing 2007 federal taxes Gambling winnings, Information to give payer. Filing 2007 federal taxes Tips to employer, Reporting tips to your employer. Filing 2007 federal taxes Required annual payment, Required Annual Payment— Line 14c, Example. Filing 2007 federal taxes Retirement plans Pension plans, Pensions and Annuities Pensions, Pensions and Annuities Rollovers, Eligible Rollover Distributions State or local deferred compensation plan payments, Periodic Payments Rollovers, Eligible Rollover Distributions Royalties Backup withholding, Backup Withholding S Salaries, Salaries and Wages Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule. Filing 2007 federal taxes Self-employment tax, Self-employment income. Filing 2007 federal taxes Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. Filing 2007 federal taxes Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. Filing 2007 federal taxes Single marital status, Single. Filing 2007 federal taxes Social security benefits Choosing to withhold, Federal Payments Social security taxes Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding Taxpayer identification numbers (TINs), Taxpayer identification number. Filing 2007 federal taxes Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. Filing 2007 federal taxes Marital status, Marital Status Personal Allowances Worksheet, Spouse. Filing 2007 federal taxes Standard deduction, Standard deduction—line 2. Filing 2007 federal taxes , Line 7. Filing 2007 federal taxes State and local income taxes and property taxes, Itemized deductions (worksheet line 1). Filing 2007 federal taxes State or local deferred compensation plan payments, Periodic Payments Students, Students. Filing 2007 federal taxes Supplemental wages, Supplemental Wages T Tables and figures Do you have to pay estimated tax? (Figure 2-A), Exemption from withholding on Form W-4 (Figure 1-A), Railroad retirement, maximum withholding (Table 3-2), Table 3-2. Filing 2007 federal taxes Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. Filing 2007 federal taxes Maximum Social Security and RRTA Withholding for 2013 Worksheets, where to find, Worksheets for Chapter 2 Tax help, How To Get Tax Help Tax Rate Schedules, 2014 Tax Rate Schedules Taxpayer identification numbers (TINs), Taxpayer identification number. Filing 2007 federal taxes Tips, Tips, More information. Filing 2007 federal taxes Total income, Total income. Filing 2007 federal taxes Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Filing 2007 federal taxes TTY/TDD information, How To Get Tax Help Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet U Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Actual withholding method, Actual withholding method. Filing 2007 federal taxes Amended estimated tax, Underpayment penalty. Filing 2007 federal taxes Amended returns, Amended returns. Filing 2007 federal taxes Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. Filing 2007 federal taxes Capital gains (Worksheet 4-1), Worksheet 4-1. Filing 2007 federal taxes 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. Filing 2007 federal taxes , Farmers and Fishermen, Farmers and fishermen. Filing 2007 federal taxes Figuring, IRS can figure the penalty for you. Filing 2007 federal taxes , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. Filing 2007 federal taxes Joint returns, 2012 separate returns and 2013 joint return. Filing 2007 federal taxes Lowering or eliminating, Lowering or eliminating the penalty. Filing 2007 federal taxes Minimum required each period, Minimum required each period. Filing 2007 federal taxes No penalty, No penalty. Filing 2007 federal taxes No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. Filing 2007 federal taxes , Actual withholding method. Filing 2007 federal taxes Penalty figured for each period, Penalty figured separately for each period. Filing 2007 federal taxes Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. Filing 2007 federal taxes 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. Filing 2007 federal taxes Waiver, Waiver of Penalty When charged, When penalty is charged. Filing 2007 federal taxes Unemployment compensation, Unemployment Compensation, Form 1099-G. Filing 2007 federal taxes W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. Filing 2007 federal taxes , Only one job (worksheet line B). Filing 2007 federal taxes Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. Filing 2007 federal taxes Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. Filing 2007 federal taxes Domestic help, Household workers. Filing 2007 federal taxes Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. Filing 2007 federal taxes Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Exemption from, Exemption From Withholding Farmworkers, Farmworkers. Filing 2007 federal taxes Fiscal years, Fiscal Years (FY) Form received after filing, Form Received After Filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Filing 2007 federal taxes , Form W-2G Form W-4, Determining Amount of Tax Withheld Using Form W-4 Fringe benefits, Taxable Fringe Benefits Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings. Filing 2007 federal taxes , Form W-2G Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator. Filing 2007 federal taxes Household workers, Household workers. Filing 2007 federal taxes Marital status, Marital Status Married taxpayers, Married. Filing 2007 federal taxes , Married individuals. Filing 2007 federal taxes Multiple jobs, Multiple jobs. Filing 2007 federal taxes Noncitizens, Single. Filing 2007 federal taxes , Employees who are not citizens or residents. Filing 2007 federal taxes Nonperiodic payments, Nonperiodic Payments Part-year method, Part-Year Method Penalties, Penalties Pensions, Pensions and Annuities Periodic payments, Periodic Payments Railroad retirement benefits, Federal Payments Repaying withheld tax, Repaying withheld tax. Filing 2007 federal taxes Rollovers, Eligible Rollover Distributions Salaries and wages, Salaries and Wages Separate returns, Separate Returns Sick pay, Sick Pay Single taxpayers, Single. Filing 2007 federal taxes Social security (FICA) tax, Reminders, Federal Payments Tips, Tips Types of income, Introduction, Salaries and Wages Underpayment penalty, Paid through withholding. Filing 2007 federal taxes , Actual withholding method. Filing 2007 federal taxes Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. Filing 2007 federal taxes 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. Filing 2007 federal taxes 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. Filing 2007 federal taxes 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. Filing 2007 federal taxes 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. Filing 2007 federal taxes 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. Filing 2007 federal taxes 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Filing 2007 federal taxes 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. Filing 2007 federal taxes 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. Filing 2007 federal taxes Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. Filing 2007 federal taxes 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. Filing 2007 federal taxes 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. Filing 2007 federal taxes 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. Filing 2007 federal taxes 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. Filing 2007 federal taxes 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. Filing 2007 federal taxes 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. Filing 2007 federal taxes 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. Filing 2007 federal taxes 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. Filing 2007 federal taxes 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications
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The Filing 2007 Federal Taxes

Filing 2007 federal taxes 34. Filing 2007 federal taxes   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Filing 2007 federal taxes The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Filing 2007 federal taxes This chapter explains the following. Filing 2007 federal taxes Who is a qualifying child. Filing 2007 federal taxes The amount of the credit. Filing 2007 federal taxes How to claim the credit. Filing 2007 federal taxes The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. Filing 2007 federal taxes If you have no tax. Filing 2007 federal taxes   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. Filing 2007 federal taxes If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. Filing 2007 federal taxes However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). Filing 2007 federal taxes Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Filing 2007 federal taxes S. Filing 2007 federal taxes citizen, a U. Filing 2007 federal taxes S. Filing 2007 federal taxes national, or a resident of the United States. Filing 2007 federal taxes If the child was adopted, see Adopted child , later. Filing 2007 federal taxes For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. Filing 2007 federal taxes Example 1. Filing 2007 federal taxes Your son turned 17 on December 30, 2013. Filing 2007 federal taxes He is a citizen of the United States and you claimed him as a dependent on your return. Filing 2007 federal taxes He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. Filing 2007 federal taxes Example 2. Filing 2007 federal taxes Your daughter turned 8 years old in 2013. Filing 2007 federal taxes She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. Filing 2007 federal taxes She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. Filing 2007 federal taxes Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Filing 2007 federal taxes   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Filing 2007 federal taxes   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. Filing 2007 federal taxes To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Filing 2007 federal taxes For more information about the substantial presence test, see Publication 519, U. Filing 2007 federal taxes S. Filing 2007 federal taxes Tax Guide for Aliens. Filing 2007 federal taxes Adopted child. Filing 2007 federal taxes   An adopted child is always treated as your own child. Filing 2007 federal taxes An adopted child includes a child lawfully placed with you for legal adoption. Filing 2007 federal taxes   If you are a U. Filing 2007 federal taxes S. Filing 2007 federal taxes citizen or U. Filing 2007 federal taxes S. Filing 2007 federal taxes 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. Filing 2007 federal taxes Exceptions to time lived with you. Filing 2007 federal taxes   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. Filing 2007 federal taxes Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Filing 2007 federal taxes   There are also exceptions for kidnapped children and children of divorced or separated parents. Filing 2007 federal taxes For details, see Residency Test in chapter 3. Filing 2007 federal taxes Qualifying child of more than one person. Filing 2007 federal taxes   A special rule applies if your qualifying child is the qualifying child of more than one person. Filing 2007 federal taxes For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. Filing 2007 federal taxes Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Filing 2007 federal taxes Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Filing 2007 federal taxes The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Filing 2007 federal taxes If this amount is zero, you cannot take this credit because there is no tax to reduce. Filing 2007 federal taxes But you may be able to take the additional child tax credit. Filing 2007 federal taxes See Additional Child Tax Credit , later. Filing 2007 federal taxes Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Filing 2007 federal taxes Married filing jointly - $110,000. Filing 2007 federal taxes Single, head of household, or qualifying widow(er) - $75,000. Filing 2007 federal taxes Married filing separately - $55,000. Filing 2007 federal taxes Modified AGI. Filing 2007 federal taxes   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Filing 2007 federal taxes Any amount excluded from income because of the exclusion of income from  Puerto Rico. Filing 2007 federal taxes On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Filing 2007 federal taxes ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Filing 2007 federal taxes Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Filing 2007 federal taxes Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Filing 2007 federal taxes Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Filing 2007 federal taxes   If you do not have any of the above, your modified AGI is the same as your AGI. Filing 2007 federal taxes AGI. Filing 2007 federal taxes   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. Filing 2007 federal taxes Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Filing 2007 federal taxes You cannot claim the child tax credit on Form 1040EZ. Filing 2007 federal taxes You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Filing 2007 federal taxes If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. Filing 2007 federal taxes To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. Filing 2007 federal taxes If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. Filing 2007 federal taxes If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. Filing 2007 federal taxes Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Filing 2007 federal taxes The additional child tax credit may give you a refund even if you do not owe any tax. Filing 2007 federal taxes How to claim the additional child tax credit. Filing 2007 federal taxes   To claim the additional child tax credit, follow the steps below. Filing 2007 federal taxes Make sure you figured the amount, if any, of your child tax credit. Filing 2007 federal taxes See Claiming the Credit , earlier. Filing 2007 federal taxes If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Filing 2007 federal taxes If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. Filing 2007 federal taxes Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. Filing 2007 federal taxes Part I is distinct and separate from Parts II–IV. Filing 2007 federal taxes If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. Filing 2007 federal taxes Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). Filing 2007 federal taxes When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). Filing 2007 federal taxes If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. Filing 2007 federal taxes Parts II–IV Parts II–IV help you figure your additional child tax credit. Filing 2007 federal taxes Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. Filing 2007 federal taxes See How to claim the additional child tax credit , earlier. Filing 2007 federal taxes Prev  Up  Next   Home   More Online Publications