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Filing 2010 Taxes Late OnlineFiling 2010 taxes late online Part Six - Figuring Your Taxes and Credits The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. Filing 2010 taxes late online They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. Filing 2010 taxes late online Chapter 36 discusses the earned income credit. Filing 2010 taxes late online Chapter 37 discusses a wide variety of other credits, such as the adoption credit. Filing 2010 taxes late online Table of Contents 30. Filing 2010 taxes late online How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31. Filing 2010 taxes late online Tax on Unearned Income of Certain ChildrenWhat's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. Filing 2010 taxes late online Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Filing 2010 taxes late online Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Filing 2010 taxes late online Figuring the Child's Tax (Form 8615, Part III) 32. Filing 2010 taxes late online Child and Dependent Care CreditReminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Filing 2010 taxes late online Employment Taxes for Household Employers 33. Filing 2010 taxes late online Credit for the Elderly or the DisabledIntroduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You 34. Filing 2010 taxes late online Child Tax CreditIntroduction 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 35. Filing 2010 taxes late online Education CreditsIntroduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses 36. Filing 2010 taxes late online Earned Income Credit (EIC)What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Filing 2010 taxes late online Rules for EveryoneRule 1. Filing 2010 taxes late online Your AGI Must Be Less Than: Rule 2. Filing 2010 taxes late online You Must Have a Valid Social Security Number (SSN) Rule 3. Filing 2010 taxes late online Your Filing Status Cannot Be Married Filing Separately Rule 4. Filing 2010 taxes late online You Must Be a U. Filing 2010 taxes late online S. Filing 2010 taxes late online Citizen or Resident Alien All Year Rule 5. Filing 2010 taxes late online You Cannot File Form 2555 or Form 2555-EZ Rule 6. Filing 2010 taxes late online Your Investment Income Must Be $3,300 or Less Rule 7. Filing 2010 taxes late online You Must Have Earned Income Part B. Filing 2010 taxes late online Rules If You Have a Qualifying ChildRule 8. Filing 2010 taxes late online Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Filing 2010 taxes late online Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Filing 2010 taxes late online You Cannot Be a Qualifying Child of Another Taxpayer Part C. Filing 2010 taxes late online Rules If You Do Not Have a Qualifying ChildRule 11. Filing 2010 taxes late online You Must Be at Least Age 25 but Under Age 65 Rule 12. Filing 2010 taxes late online You Cannot Be the Dependent of Another Person Rule 13. Filing 2010 taxes late online You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Filing 2010 taxes late online You Must Have Lived in the United States More Than Half of the Year Part D. Filing 2010 taxes late online Figuring and Claiming the EICRule 15. Filing 2010 taxes late online Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Filing 2010 taxes late online John and Janet Smith (Form 1040A) Example 2. Filing 2010 taxes late online Kelly Green (Form 1040EZ) 37. Filing 2010 taxes late online Other CreditsWhat's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Prev Up Next Home More Online Publications
Resources for People with Disabilities
Read below to locate information and resources for disabled consumers. You can also visit
Organizations that Provide Services to Consumers with Disabilities
The National Council on Disability (NCD) is an independent federal agency that makes recommendations to the President and Congress to improve the quality of life for Americans with disabilities and their families. The NCD works to empower individuals with disabilities and to promote equal opportunity
The National Disability Rights Network (NDRN) provides legally based advocacy services for people with disabilities in the U.S.
The U.S. Department of Education's Office of Special Education and Rehabilitative Services (OSERS) provides training and information to parents of disabled children and to people who work with them.
The U.S. Department of Housing and Urban Development's (HUD) Office of Fair Housing and Equal Opportunity offers resources and answers questions about the housing rights of people with disabilities, and the responsibilities of housing providers and building and design professionals according to the federal law.
National Library Service for the Blind and Physically Handicapped (NLS) administers a free loan service of recorded and Braille books and magazines, music scores in Braille and large print, plus specially designed playback equipment. Service is also extended to eligible American citizens residing abroad. While NLS administers the program, direct service is provided through a national network of cooperating libraries.
Services and Resources for Consumers with Disabilities
Relay Services. Telecommunications relay services link telephone conversations between individuals who use standard voice telephones and those who use text telephones (TTYs). Calls can be made from either type of telephone to the other type through the relay service.
Local Relay Services. States provide relay services for local and long distance calls. Please consult your local telephone directory for information on the use, fees (if any), services, and dialing instructions for that area.
Federal Relay Service. The FRS, a program of the U.S. General Services Administration (GSA), provides access to TTY users who wish to conduct official business nationwide with and within the federal government. The toll-free number is 1-800-377-8642. For more information on relay communications or to obtain a brochure on using the FRS, please call toll-free 1-800-877-0996.
Other Services. Consumers who are deaf or hard of hearing, or who have a speech impairment, and use a TTY may receive operator and directory assistance for calls by calling toll-free 1-800-855-1155. Check the introductory pages of your local telephone directory for additional TTY services.