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Filing Past Tax Returns

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Filing Past Tax Returns

Filing past tax returns Publication 536 - Main Content Table of Contents NOL Steps How To Figure an NOLNonbusiness deductions (line 6). Filing past tax returns Nonbusiness income (line 7). Filing past tax returns Nonbusiness capital losses. Filing past tax returns Business capital losses. Filing past tax returns Illustrated Form 1045, Schedule A When To Use an NOLExceptions to 2-Year Carryback Rule Waiving the Carryback Period How To Carry an NOL Back or Forward How To Claim an NOL DeductionDeducting a Carryback Deducting a Carryforward Change in Marital Status Change in Filing Status Illustrated Form 1045 How To Figure an NOL CarryoverIllustrated Form 1045, Schedule B NOL Carryover From 2013 to 2014Worksheet Instructions How To Get Tax HelpLow Income Taxpayer Clinics NOL Steps Follow Steps 1 through 5 to figure and use your NOL. Filing past tax returns Step 1. Filing past tax returns   Complete your tax return for the year. Filing past tax returns You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41, or Form 1040NR, line 39. Filing past tax returns Estates and trusts — Form 1041, line 22. Filing past tax returns   If the amount on that line is not negative, stop here — you do not have an NOL. Filing past tax returns Step 2. Filing past tax returns   Determine whether you have an NOL and its amount. Filing past tax returns See How To Figure an NOL , later. Filing past tax returns If you do not have an NOL, stop here. Filing past tax returns Step 3. Filing past tax returns   Decide whether to carry the NOL back to a past year or to waive the carryback period and instead carry the NOL forward to a future year. Filing past tax returns See When To Use an NOL , later. Filing past tax returns Step 4. Filing past tax returns   Deduct the NOL in the carryback or carryforward year. Filing past tax returns See How To Claim an NOL Deduction , later. Filing past tax returns If your NOL deduction is equal to or less than your taxable income without the deduction, stop here — you have used up your NOL. Filing past tax returns Step 5. Filing past tax returns   Determine the amount of your unused NOL. Filing past tax returns See How To Figure an NOL Carryover , later. Filing past tax returns Carry over the unused NOL to the next carryback or carryforward year and begin again at Step 4. Filing past tax returns Note. Filing past tax returns   If your NOL deduction includes more than one NOL amount, apply Step 5 separately to each NOL amount, starting with the amount from the earliest year. Filing past tax returns How To Figure an NOL If your deductions for the year are more than your income for the year, you may have an NOL. Filing past tax returns There are rules that limit what you can deduct when figuring an NOL. Filing past tax returns In general, the following items are not allowed when figuring an NOL. Filing past tax returns Any deduction for personal exemptions. Filing past tax returns Capital losses in excess of capital gains. Filing past tax returns The section 1202 exclusion of the gain from the sale or exchange of qualified small business stock. Filing past tax returns Nonbusiness deductions in excess of nonbusiness income. Filing past tax returns The net operating loss deduction. Filing past tax returns The domestic production activities deduction. Filing past tax returns Form 1045, Schedule A. Filing past tax returns   Use Form 1045, Schedule A, to figure an NOL. Filing past tax returns The following discussion explains Schedule A and includes an illustrated example. Filing past tax returns   First, complete Form 1045, Schedule A, line 1, using amounts from your return. Filing past tax returns If line 1 is a negative amount, you may have an NOL. Filing past tax returns   Next, complete the rest of Form 1045, Schedule A, to figure your NOL. Filing past tax returns Nonbusiness deductions (line 6). Filing past tax returns   Enter on line 6 deductions that are not connected to your trade or business or your employment. Filing past tax returns Examples of deductions not related to your trade or business are: Alimony paid, Deductions for contributions to an IRA or a self-employed retirement plan, Health savings account deduction, Archer medical savings account deduction, Most itemized deductions (except for casualty and theft losses, state income tax on trade and business income, and any employee business expenses), and The standard deduction. Filing past tax returns   Do not include on line 6 the deduction for personal exemptions for you, your spouse, or your dependents. Filing past tax returns   Do not enter business deductions on line 6. Filing past tax returns These are deductions that are connected to your trade or business. Filing past tax returns They include the following. Filing past tax returns State income tax on income attributable to trade or business (including wages, salary, and unemployment compensation). Filing past tax returns Moving expenses. Filing past tax returns Educator expenses. Filing past tax returns The deduction for the deductible part of self-employed health insurance. Filing past tax returns Domestic production activities deduction. Filing past tax returns Rental losses. Filing past tax returns Loss on the sale or exchange of business real estate or depreciable property. Filing past tax returns Your share of a business loss from a partnership or an S corporation. Filing past tax returns Ordinary loss on the sale or exchange of stock in a small business corporation or a small business investment company. Filing past tax returns If you itemize your deductions, casualty and theft losses (even if they involve nonbusiness property) and employee business expenses (such as union dues, uniforms, tools, education expenses, and travel and transportation expenses). Filing past tax returns Loss on the sale of accounts receivable (if you use an accrual method of accounting). Filing past tax returns Interest and litigation expenses on state and federal income taxes related to your business. Filing past tax returns Unrecovered investment in a pension or annuity claimed on a decedent's final return. Filing past tax returns Payment by a federal employee to buy back sick leave used in an earlier year. Filing past tax returns Nonbusiness income (line 7). Filing past tax returns   Enter on line 7 only income that is not related to your trade or business or your employment. Filing past tax returns For example, enter your annuity income, dividends, and interest on investments. Filing past tax returns Also, include your share of nonbusiness income from partnerships and S corporations. Filing past tax returns   Do not include on line 7 the income you receive from your trade or business or your employment. Filing past tax returns This includes salaries and wages, self-employment income, unemployment compensation included in your gross income, and your share of business income from partnerships and S corporations. Filing past tax returns Also, do not include rental income or ordinary gain from the sale or other disposition of business real estate or depreciable business property. Filing past tax returns Adjustment for section 1202 exclusion (line 17). Filing past tax returns   Enter on line 17 any gain you excluded under section 1202 on the sale or exchange of qualified small business stock. Filing past tax returns Adjustments for capital losses (lines 19–22). Filing past tax returns   The amount deductible for capital losses is limited based on whether the losses are business capital losses or nonbusiness capital losses. Filing past tax returns Nonbusiness capital losses. Filing past tax returns   You can deduct your nonbusiness capital losses (line 2) only up to the amount of your nonbusiness capital gains without regard to any section 1202 exclusion (line 3). Filing past tax returns If your nonbusiness capital losses are more than your nonbusiness capital gains without regard to any section 1202 exclusion, you cannot deduct the excess. Filing past tax returns Business capital losses. Filing past tax returns   You can deduct your business capital losses (line 11) only up to the total of: Your nonbusiness capital gains that are more than the total of your nonbusiness capital losses and excess nonbusiness deductions (line 10), and Your total business capital gains without regard to any section 1202 exclusion (line 12). Filing past tax returns Domestic production activities deduction (line 23). Filing past tax returns   You cannot take the domestic production activities deduction when figuring your NOL. Filing past tax returns Enter on line 23 any domestic production activities deduction claimed on your return. Filing past tax returns NOLs from other years (line 24). Filing past tax returns   You cannot deduct any NOL carryovers or carrybacks from other years. Filing past tax returns Enter the total amount of your NOL deduction for losses from other years. Filing past tax returns Illustrated Form 1045, Schedule A The following example illustrates how to figure an NOL. Filing past tax returns It includes filled-in pages 1 and 2 of Form 1040 and Form 1045, Schedule A. Filing past tax returns Example. Filing past tax returns Glenn Johnson is in the retail record business. Filing past tax returns He is single and has the following income and deductions on his Form 1040 for 2013. Filing past tax returns See the illustrated Form 1040 , later. Filing past tax returns INCOME   Wages from part-time job $1,225 Interest on savings 425 Net long-term capital gain on sale of real estate used in business 2,000 Glenn's total income $3,650 DEDUCTIONS   Net loss from business (gross income of $67,000 minus expenses of $72,000) $5,000 Net short-term capital loss on sale of stock 1,000 Standard deduction 6,100 Personal exemption 3,900 Glenn's total deductions $16,000 Glenn's deductions exceed his income by $12,350 ($16,000 − $3,650). Filing past tax returns However, to figure whether he has an NOL, certain deductions are not allowed. Filing past tax returns He uses Form 1045, Schedule A, to figure his NOL. Filing past tax returns See the Illustrated Form 1045, Schedule A , later. Filing past tax returns The following items are not allowed on Form 1045, Schedule A. Filing past tax returns Nonbusiness net short-term capital loss $1,000 Nonbusiness deductions (standard deduction, $6,100) minus nonbusiness income (interest, $425) 5,675 Deduction for personal exemption 3,900 Total adjustments to net loss $10,575     Therefore, Glenn's NOL for 2013 is figured as follows: Glenn's total 2013 income $3,650 Less:     Glenn's original 2013 total deductions $16,000   Reduced by the disallowed items − 10,575 − 5,425 Glenn's NOL for 2013 $1,775 This image is too large to be displayed in the current screen. Filing past tax returns Please click the link to view the image. Filing past tax returns Form 1040, page 1 This image is too large to be displayed in the current screen. Filing past tax returns Please click the link to view the image. Filing past tax returns Form 1040, page 2 This image is too large to be displayed in the current screen. Filing past tax returns Please click the link to view the image. Filing past tax returns Form 1045, page 2 When To Use an NOL Generally, if you have an NOL for a tax year ending in 2013, you must carry back the entire amount of the NOL to the 2 tax years before the NOL year (the carryback period), and then carry forward any remaining NOL for up to 20 years after the NOL year (the carryforward period). Filing past tax returns You can, however, choose not to carry back an NOL and only carry it forward. Filing past tax returns See Waiving the Carryback Period , later. Filing past tax returns You cannot deduct any part of the NOL remaining after the 20-year carryforward period. Filing past tax returns NOL year. Filing past tax returns   This is the year in which the NOL occurred. Filing past tax returns Exceptions to 2-Year Carryback Rule Eligible losses, farming losses, qualified disaster losses, and specified liability losses, all defined next, qualify for longer carryback periods. Filing past tax returns Eligible loss. Filing past tax returns   The carryback period for eligible losses is 3 years. Filing past tax returns Only the eligible loss portion of the NOL can be carried back 3 years. Filing past tax returns An eligible loss is any part of an NOL that: Is from a casualty or theft, or Is attributable to a federally declared disaster for a qualified small business or certain qualified farming businesses. Filing past tax returns Qualified small business. Filing past tax returns   A qualified small business is a sole proprietorship or a partnership that has average annual gross receipts (reduced by returns and allowances) of $5 million or less during the 3-year period ending with the tax year of the NOL. Filing past tax returns If the business did not exist for this entire 3-year period, use the period the business was in existence. Filing past tax returns   An eligible loss does not include a farming loss or a qualified disaster loss. Filing past tax returns Farming loss. Filing past tax returns   The carryback period for a farming loss is 5 years. Filing past tax returns Only the farming loss portion of the NOL can be carried back 5 years. Filing past tax returns A farming loss is the smaller of: The amount that would be the NOL for the tax year if only income and deductions attributable to farming businesses were taken into account, or The NOL for the tax year. Filing past tax returns Farming business. Filing past tax returns   A farming business is a trade or business involving cultivation of land or the raising or harvesting of any agricultural or horticultural commodity. Filing past tax returns A farming business can include operating a nursery or sod farm or raising or harvesting most ornamental trees or trees bearing fruit, nuts, or other crops. Filing past tax returns The raising, shearing, feeding, caring for, training, and management of animals is also considered a farming business. Filing past tax returns   A farming business does not include contract harvesting of an agricultural or horticultural commodity grown or raised by someone else. Filing past tax returns It also does not include a business in which you merely buy or sell plants or animals grown or raised entirely by someone else. Filing past tax returns Waiving the 5-year carryback. Filing past tax returns   You can choose to figure the carryback period for a farming loss without regard to the special 5-year carryback rule. Filing past tax returns To make this choice for 2013, attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 farming losses without regard to the special 5-year carryback rule. Filing past tax returns If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Filing past tax returns Attach an election statement to your amended return, and write “Filed pursuant to section 301. Filing past tax returns 9100-2” at the top of the statement. Filing past tax returns Once made, this choice is irrevocable. Filing past tax returns Qualified disaster loss. Filing past tax returns   The carryback period for a qualified disaster loss is 5 years. Filing past tax returns Only the qualified disaster loss portion of the NOL can be carried back 5 years. Filing past tax returns A qualified disaster loss is the smaller of: The sum of: Any losses attributable to a federally declared disaster and occurring before January 1, 2010, in the disaster area, plus Any allowable qualified disaster expenses (even if you did not choose to treat those expenses as deductions in the current year), or The NOL for the tax year. Filing past tax returns Qualified disaster expenses. Filing past tax returns   A qualified disaster expense is any capital expense paid or incurred in connection with a trade or business or with business-related property which is: For the abatement or control of hazardous substances that were released as a result of a federally declared disaster occurring before January 1, 2010, For the removal of debris from, or the demolition of structures on, real property which is business-related property damaged or destroyed as a result of a federally declared disaster occurring before January 1, 2010, or For the repair of business-related property damaged as a result of a federally declared disaster occurring before January 1, 2010. Filing past tax returns Business-related property is property held for use in a trade or business, property held for the production of income, or inventory property. Filing past tax returns Note. Filing past tax returns Section 198A allows taxpayers to treat certain capital expenses (qualified disaster expenses) as deductions in the year the expenses were paid or incurred. Filing past tax returns Excluded losses. Filing past tax returns   A qualified disaster loss does not include any losses from property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store for which the principal business is the sale of alcoholic beverages for consumption off premises. Filing past tax returns   A qualified disaster loss also does not include any losses from any gambling or animal racing property. Filing past tax returns Gambling or animal racing property is any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and the portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Filing past tax returns Specified liability loss. Filing past tax returns   The carryback period for a specified liability loss is 10 years. Filing past tax returns Only the specified liability loss portion of the NOL can be carried back 10 years. Filing past tax returns Generally, a specified liability loss is a loss arising from: Product liability and expenses incurred in the investigation or settlement of, or opposition to, product liability claims, or An act (or failure to act) that occurred at least 3 years before the beginning of the loss year and resulted in a liability under a federal or state law requiring: Reclamation of land, Dismantling of a drilling platform, Remediation of environmental contamination, or Payment under any workers compensation act. Filing past tax returns   Any loss from a liability arising from (1) through (4) above can be taken into account as a specified liability loss only if you used an accrual method of accounting throughout the period in which the act (or failure to act) occurred. Filing past tax returns For details, see section 172(f). Filing past tax returns Waiving the 10-year carryback. Filing past tax returns   You can choose to figure the carryback period for a specified liability loss without regard to the special 10-year carryback rule. Filing past tax returns To make this choice for 2013 attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 specified liability losses without regard to the special 10-year carryback rule. Filing past tax returns If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Filing past tax returns Attach a statement to your amended return and write “Filed pursuant to section 301. Filing past tax returns 9100-2” at the top of the statement. Filing past tax returns Once made, this choice is irrevocable. Filing past tax returns Waiving the Carryback Period You can choose not to carry back your NOL. Filing past tax returns If you make this choice, then you can use your NOL only in the 20-year carryforward period. Filing past tax returns (This choice means you also choose not to carry back any alternative tax NOL. Filing past tax returns ) To make this choice, attach a statement to your original return filed by the due date (including extensions) for the NOL year. Filing past tax returns This statement must show that you are choosing to waive the carryback period under section 172(b)(3). Filing past tax returns If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months of the due date of the return (excluding extensions). Filing past tax returns Attach a statement to your amended return, and write “Filed pursuant to section 301. Filing past tax returns 9100-2” at the top of the statement. Filing past tax returns Once you choose to waive the carryback period, it generally is irrevocable. Filing past tax returns If you choose to waive the carryback period for more than one NOL, you must make a separate choice and attach a separate statement for each NOL year. Filing past tax returns If you do not file this statement on time, you cannot waive the carryback period. Filing past tax returns How To Carry an NOL Back or Forward If you choose to carry back the NOL, you must first carry the entire NOL to the earliest carryback year. Filing past tax returns If your NOL is not used up, you can carry the rest to the next earliest carryback year, and so on. Filing past tax returns If you waive the carryback period or do not use up the NOL in the carryback period, carry forward what remains of the NOL to the 20 tax years following the NOL year. Filing past tax returns Start by carrying it to the first tax year after the NOL year. Filing past tax returns If you do not use it up, carry the unused part to the next year. Filing past tax returns Continue to carry any unused part of the NOL forward until the NOL is used up or you complete the 20-year carryforward period. Filing past tax returns Example 1. Filing past tax returns You started your business as a sole proprietor in 2013 and had a $42,000 NOL for the year. Filing past tax returns No part of the NOL qualifies for the 3-year, 5-year, or 10-year carryback. Filing past tax returns You begin using your NOL in 2011, the second year before the NOL year, as shown in the following chart. Filing past tax returns Year   Carryback/  Carryover Unused  Loss 2011 $42,000 $40,000 2012 40,000 37,000 2013 (NOL year)     2014 37,000 31,500 2015 31,500 22,500 2016 22,500 12,700 2017 12,700 4,000 2018 4,000 -0- If your loss were larger, you could carry it forward until the year 2033. Filing past tax returns If you still had an unused 2013 carryforward after the year 2033, you would not be allowed to deduct it. Filing past tax returns Example 2. Filing past tax returns Assume the same facts as in Example 1 , except that $4,000 of the NOL is attributable to a casualty loss and this loss qualifies for a 3-year carryback period. Filing past tax returns You begin using the $4,000 in 2010. Filing past tax returns As shown in the following chart, $3,000 of this NOL is used in 2010. Filing past tax returns The remaining $1,000 is carried to 2011 with the $38,000 NOL that you must begin using in 2011. Filing past tax returns Year   Carryback/  Carryover Unused  Loss 2010 $4,000 $1,000 2011 39,000 37,000 2012 37,000 34,000 2013 (NOL year)     2014 34,000 28,500 2015 28,500 19,500 2016 19,500 9,700 2017 9,700 1,000 2018 1,000 -0- How To Claim an NOL Deduction If you have not already carried the NOL to an earlier year, your NOL deduction is the total NOL. Filing past tax returns If you carried the NOL to an earlier year, your NOL deduction is the carried over NOL minus the NOL amount you used in the earlier year or years. Filing past tax returns If you carry more than one NOL to the same year, your NOL deduction is the total of these carrybacks and carryovers. Filing past tax returns NOL resulting in no taxable income. Filing past tax returns   If your NOL is more than the taxable income of the year you carry it to (figured before deducting the NOL), you generally will have an NOL carryover to the next year. Filing past tax returns See How To Figure an NOL Carryover , later, to determine how much NOL you have used and how much you carry to the next year. Filing past tax returns Deducting a Carryback If you carry back your NOL, you can use either Form 1045 or Form 1040X. Filing past tax returns You can get your refund faster by using Form 1045, but you have a shorter time to file it. Filing past tax returns You can use Form 1045 to apply an NOL to all carryback years. Filing past tax returns If you use Form 1040X, you must use a separate Form 1040X for each carryback year to which you apply the NOL. Filing past tax returns Estates and trusts that do not file Form 1045 must file an amended Form 1041 (instead of Form 1040X) for each carryback year to which NOLs are applied. Filing past tax returns Use a copy of the appropriate year's Form 1041, check the “Amended return” box, and follow the Form 1041 instructions for amended returns. Filing past tax returns Include the NOL deduction with other deductions not subject to the 2% limit (line 15a). Filing past tax returns Also, see the special procedures for filing an amended return due to an NOL carryback, explained under Form 1040X , later. Filing past tax returns Form 1045. Filing past tax returns   You can apply for a quick refund by filing Form 1045. Filing past tax returns This form results in a tentative adjustment of tax in the carryback year. Filing past tax returns See the Illustrated Form 1045 . Filing past tax returns at the end of this discussion. Filing past tax returns   If the IRS refunds or credits an amount to you from Form 1045 and later determines that the refund or credit is too much, the IRS may assess and collect the excess immediately. Filing past tax returns   Generally, you must file Form 1045 on or after the date you file your tax return for the NOL year, but not later than one year after the end of the NOL year. Filing past tax returns If the last day of the NOL year falls on a Saturday, Sunday, or holiday, the form will be considered timely if postmarked on the next business day. Filing past tax returns For example, if you are a calendar year taxpayer with a carryback from 2013 to 2011, you must file Form 1045 on or after the date you file your tax return for 2013, but no later than December 31, 2014. Filing past tax returns Form 1040X. Filing past tax returns   If you do not file Form 1045, you can file Form 1040X to get a refund of tax because of an NOL carryback. Filing past tax returns File Form 1040X within 3 years after the due date, including extensions, for filing the return for the NOL year. Filing past tax returns For example, if you are a calendar year taxpayer and filed your 2011 return by the April 15, 2012, due date, you must file a claim for refund of 2008 tax because of an NOL carryback from 2011 by April 15, 2015. Filing past tax returns   Attach a computation of your NOL using Form 1045, Schedule A, and, if it applies, your NOL carryover using Form 1045, Schedule B, discussed later . Filing past tax returns Refiguring your tax. Filing past tax returns   To refigure your total tax liability for a carryback year, first refigure your adjusted gross income for that year. Filing past tax returns (On Form 1045, use lines 10 and 11 and the “After carryback” column for the applicable carryback year. Filing past tax returns ) Use your adjusted gross income after applying the NOL deduction to refigure income or deduction items that are based on, or limited to, a percentage of your adjusted gross income. Filing past tax returns Refigure the following items. Filing past tax returns The special allowance for passive activity losses from rental real estate activities. Filing past tax returns Taxable social security and tier 1 railroad retirement benefits. Filing past tax returns IRA deductions. Filing past tax returns Excludable savings bond interest. Filing past tax returns Excludable employer-provided adoption benefits. Filing past tax returns The student loan interest deduction. Filing past tax returns The tuition and fees deduction. Filing past tax returns   If more than one of these items apply, refigure them in the order listed above, using your adjusted gross income after applying the NOL deduction and any previous item. Filing past tax returns (Enter your NOL deduction on Form 1045, line 10. Filing past tax returns On line 11, using the “After carryback” column, enter your adjusted gross income refigured after applying the NOL deduction and after refiguring any above items. Filing past tax returns )   Next, refigure your taxable income. Filing past tax returns (On Form 1045, use lines 12 through 15 and the “After carryback” column. Filing past tax returns ) Use your refigured adjusted gross income (Form 1045, line 11, using the “After carryback” column) to refigure certain deductions and other items that are based on or limited to a percentage of your adjusted gross income. Filing past tax returns Refigure the following items. Filing past tax returns The itemized deduction for medical expenses. Filing past tax returns The itemized deduction for qualified mortgage insurance premiums. Filing past tax returns The itemized deduction for casualty losses. Filing past tax returns Miscellaneous itemized deductions subject to the 2% limit. Filing past tax returns The overall limit on itemized deductions (do not apply to carryback years beginning after December 31, 2009). Filing past tax returns The phaseout of the deduction for exemptions (do not apply to carryback years beginning after December 31, 2009). Filing past tax returns Qualified motor vehicle tax (do not apply to carryback years beginning after December 31, 2009). Filing past tax returns    Do not refigure the itemized deduction for charitable contributions. Filing past tax returns   Finally, use your refigured taxable income (Form 1045, line 15, using the “After carryback” column) to refigure your total tax liability. Filing past tax returns Refigure your income tax, your alternative minimum tax, and any credits that are based on or limited by your adjusted gross income (AGI), modified adjusted gross income (MAGI), or tax liability. Filing past tax returns (On Form 1045, use lines 16 through 25, and the “After carryback” column. Filing past tax returns ) The earned income credit, for example, may be affected by changes to adjusted gross income or the amount of tax (or both) and, therefore, must be recomputed. Filing past tax returns If you become eligible for a credit because of the carryback, complete the form for that specific credit (such as the EIC Worksheet) for that year. Filing past tax returns   While it is necessary to refigure your income tax, alternative minimum tax, and credits, do not refigure your self-employment tax. Filing past tax returns Deducting a Carryforward If you carry forward your NOL to a tax year after the NOL year, list your NOL deduction as a negative figure on the “Other income” line of Form 1040 or Form 1040NR (line 21 for 2013). Filing past tax returns Estates and trusts include an NOL deduction on Form 1041 with other deductions not subject to the 2% limit (line 15a for 2013). Filing past tax returns You must attach a statement that shows all the important facts about the NOL. Filing past tax returns Your statement should include a computation showing how you figured the NOL deduction. Filing past tax returns If you deduct more than one NOL in the same year, your statement must cover each of them. Filing past tax returns Change in Marital Status If you and your spouse were not married to each other in all years involved in figuring NOL carrybacks and carryovers, only the spouse who had the loss can take the NOL deduction. Filing past tax returns If you file a joint return, the NOL deduction is limited to the income of that spouse. Filing past tax returns For example, if your marital status changes because of death or divorce, and in a later year you have an NOL, you can carry back that loss only to the part of the income reported on the joint return (filed with your former spouse) that was related to your taxable income. Filing past tax returns After you deduct the NOL in the carryback year, the joint rates apply to the resulting taxable income. Filing past tax returns Refund limit. Filing past tax returns   If you are not married in the NOL year (or are married to a different spouse), and in the carryback year you were married and filed a joint return, your refund for the overpaid joint tax may be limited. Filing past tax returns You can claim a refund for the difference between your share of the refigured tax and your contribution toward the tax paid on the joint return. Filing past tax returns The refund cannot be more than the joint overpayment. Filing past tax returns Attach a statement showing how you figured your refund. Filing past tax returns Figuring your share of a joint tax liability. Filing past tax returns   There are five steps for figuring your share of the refigured joint tax liability. Filing past tax returns Figure your total tax as though you had filed as married filing separately. Filing past tax returns Figure your spouse's total tax as though your spouse had also filed as married filing separately. Filing past tax returns Add the amounts in (1) and (2). Filing past tax returns Divide the amount in (1) by the amount in (3). Filing past tax returns Multiply the refigured tax on your joint return by the amount figured in (4). Filing past tax returns This is your share of the joint tax liability. Filing past tax returns Figuring your contribution toward tax paid. Filing past tax returns   Unless you have an agreement or clear evidence of each spouse's contributions toward the payment of the joint tax liability, figure your contribution by adding the tax withheld on your wages and your share of joint estimated tax payments or tax paid with the return. Filing past tax returns If the original return for the carryback year resulted in an overpayment, reduce your contribution by your share of the tax refund. Filing past tax returns Figure your share of a joint payment or refund by the same method used in figuring your share of the joint tax liability. Filing past tax returns Use your taxable income as originally reported on the joint return in steps (1) and (2) above, and substitute the joint payment or refund for the refigured joint tax in step (5). Filing past tax returns Change in Filing Status If you and your spouse were married and filed a joint return for each year involved in figuring NOL carrybacks and carryovers, figure the NOL deduction on a joint return as you would for an individual. Filing past tax returns However, treat the NOL deduction as a joint NOL. Filing past tax returns If you and your spouse were married and filed separate returns for each year involved in figuring NOL carrybacks and carryovers, the spouse who sustained the loss may take the NOL deduction on a separate return. Filing past tax returns Special rules apply for figuring the NOL carrybacks and carryovers of married people whose filing status changes for any tax year involved in figuring an NOL carryback or carryover. Filing past tax returns Separate to joint return. Filing past tax returns   If you and your spouse file a joint return for a carryback or carryforward year, and were married but filed separate returns for any of the tax years involved in figuring the NOL carryback or carryover, treat the separate carryback or carryover as a joint carryback or carryover. Filing past tax returns Joint to separate returns. Filing past tax returns   If you and your spouse file separate returns for a carryback or carryforward year, but filed a joint return for any or all of the tax years involved in figuring the NOL carryover, figure each of your carryovers separately. Filing past tax returns Joint return in NOL year. Filing past tax returns   Figure each spouse's share of the joint NOL through the following steps. Filing past tax returns Figure each spouse's NOL as if he or she filed a separate return. Filing past tax returns See How To Figure an NOL , earlier. Filing past tax returns If only one spouse has an NOL, stop here. Filing past tax returns All of the joint NOL is that spouse's NOL. Filing past tax returns If both spouses have an NOL, multiply the joint NOL by a fraction, the numerator of which is spouse A's NOL figured in (1) and the denominator of which is the total of the spouses' NOLs figured in (1). Filing past tax returns The result is spouse A's share of the joint NOL. Filing past tax returns The rest of the joint NOL is spouse B's share. Filing past tax returns Example 1. Filing past tax returns Mark and Nancy are married and file a joint return for 2013. Filing past tax returns They have an NOL of $5,000. Filing past tax returns They carry the NOL back to 2011, a year in which Mark and Nancy filed separate returns. Filing past tax returns Figured separately, Nancy's 2013 deductions were more than her income, and Mark's income was more than his deductions. Filing past tax returns Mark does not have any NOL to carry back. Filing past tax returns Nancy can carry back the entire $5,000 NOL to her 2011 separate return. Filing past tax returns Example 2. Filing past tax returns Assume the same facts as in Example 1 , except that both Mark and Nancy had deductions in 2013 that were more than their income. Filing past tax returns Figured separately, his NOL is $1,800 and her NOL is $3,000. Filing past tax returns The sum of their separate NOLs ($4,800) is less than their $5,000 joint NOL because his deductions included a $200 net capital loss that is not allowed in figuring his separate NOL. Filing past tax returns The loss is allowed in figuring their joint NOL because it was offset by Nancy's capital gains. Filing past tax returns Mark's share of their $5,000 joint NOL is $1,875 ($5,000 × $1,800/$4,800) and Nancy's is $3,125 ($5,000 − $1,875). Filing past tax returns Joint return in previous carryback or carryforward year. Filing past tax returns   If only one spouse had an NOL deduction on the previous year's joint return, all of the joint carryover is that spouse's carryover. Filing past tax returns If both spouses had an NOL deduction (including separate carryovers of a joint NOL, figured as explained in the previous discussion ), figure each spouse's share of the joint carryover through the following steps. Filing past tax returns Figure each spouse's modified taxable income as if he or she filed a separate return. Filing past tax returns See Modified taxable income under How To Figure an NOL Carryover , later. Filing past tax returns Multiply the joint modified taxable income you used to figure the joint carryover by a fraction, the numerator of which is spouse A's modified taxable income figured in (1) and the denominator of which is the total of the spouses' modified taxable incomes figured in (1). Filing past tax returns This is spouse A's share of the joint modified taxable income. Filing past tax returns Subtract the amount figured in (2) from the joint modified taxable income. Filing past tax returns This is spouse B's share of the joint modified taxable income. Filing past tax returns Reduce the amount figured in (3), but not below zero, by spouse B's NOL deduction. Filing past tax returns Add the amounts figured in (2) and (4). Filing past tax returns Subtract the amount figured in (5) from spouse A's NOL deduction. Filing past tax returns This is spouse A's share of the joint carryover. Filing past tax returns The rest of the joint carryover is spouse B's share. Filing past tax returns Example. Filing past tax returns Sam and Wanda filed a joint return for 2011 and separate returns for 2012 and 2013. Filing past tax returns In 2013, Sam had an NOL of $18,000 and Wanda had an NOL of $2,000. Filing past tax returns They choose to carry back both NOLs 2 years to their 2011 joint return and claim a $20,000 NOL deduction. Filing past tax returns Their joint modified taxable income (MTI) for 2011 is $15,000, and their joint NOL carryover to 2012 is $5,000 ($20,000 – $15,000). Filing past tax returns Sam and Wanda each figure their separate MTI for 2011 as if they had filed separate returns. Filing past tax returns Then they figure their shares of the $5,000 carryover as follows. Filing past tax returns Step 1. Filing past tax returns   Sam's separate MTI $9,000 Wanda's separate MTI + 3,000 Total MTI $12,000 Step 2. Filing past tax returns   Joint MTI $15,000 Sam's MTI ÷ total MTI ($9,000 ÷ $12,000) × . Filing past tax returns 75 Sam's share of joint MTI $11,250 Step 3. Filing past tax returns   Joint MTI $15,000 Sam's share of joint MTI − 11,250 Wanda's share of joint MTI $3,750 Step 4. Filing past tax returns   Wanda's share of joint MTI $3,750 Wanda's NOL deduction − 2,000 Wanda's remaining share $1,750 Step 5. Filing past tax returns   Sam's share of joint MTI $11,250 Wanda's remaining share + 1,750 Joint MTI to be offset $13,000 Step 6. Filing past tax returns   Sam's NOL deduction $18,000 Joint MTI to be offset − 13,000 Sam's carryover to 2012 $5,000 Joint carryover to 2012 $5,000 Sam's carryover − 5,000 Wanda's carryover to 2012 $-0- Wanda's $2,000 NOL deduction offsets $2,000 of her $3,750 share of the joint modified taxable income and is completely used up. Filing past tax returns She has no carryover to 2012. Filing past tax returns Sam's $18,000 NOL deduction offsets all of his $11,250 share of joint modified taxable income and the remaining $1,750 of Wanda's share. Filing past tax returns His carryover to 2012 is $5,000. Filing past tax returns Illustrated Form 1045 The following example illustrates how to use Form 1045 to claim an NOL deduction in a carryback year. Filing past tax returns It includes a filled-in page 1 of Form 1045. Filing past tax returns Example. Filing past tax returns Martha Sanders is a self-employed contractor. Filing past tax returns Martha's 2013 deductions are more than her 2013 income because of a business loss. Filing past tax returns She uses Form 1045 to carry back her NOL 2 years and claim an NOL deduction in 2011. Filing past tax returns Her filing status in both years was single. Filing past tax returns See the filled-in Form 1045 later. Filing past tax returns Martha figures her 2013 NOL on Form 1045, Schedule A (not shown). Filing past tax returns (For an example using Form 1045, Schedule A, see Illustrated Form 1045, Schedule A under How To Figure an NOL , earlier. Filing past tax returns ) She enters the $10,000 NOL from Form 1045, Schedule A, line 25, on Form 1045, line 1a. Filing past tax returns Martha completes lines 10 through 25, using the “Before carryback” column under the column for the second preceding tax year ended 12/31/11 on page 1 of Form 1045 using the following amounts from her 2011 return. Filing past tax returns 2011 Adjusted gross income $50,000 Itemized deductions:     Medical expenses [$6,000 − ($50,000 × 7. Filing past tax returns 5%)] $2,250   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions $13,250 Exemption $3,700 Income tax $4,550 Self-employment tax $6,120   Martha refigures her taxable income for 2011 after carrying back her 2013 NOL as follows: 2011 Adjusted gross income $50,000 Less:     NOL from 2013 −10,000 2011 Adjusted gross income after carryback $40,000 Less:     Itemized deductions:     Medical expenses [$6,000 − ($40,000 × 7. Filing past tax returns 5%)] $3,000   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions −14,000 Less:     Exemption − 3,700 2011 Taxable income after carryback $22,300 Martha then completes lines 10 through 25, using the “After carryback” column under the column for the second preceding tax year ended 12/31/11. Filing past tax returns On line 10, Martha enters her $10,000 NOL deduction. Filing past tax returns Her new adjusted gross income on line 11 is $40,000 ($50,000 − $10,000). Filing past tax returns To complete line 12, she must refigure her medical expense deduction using her new adjusted gross income. Filing past tax returns Her refigured medical expense deduction is $3,000 [$6,000 − ($40,000 × 7. Filing past tax returns 5%)]. Filing past tax returns This increases her total itemized deductions to $14,000 [$13,250 + ($3,000 − $2,250)]. Filing past tax returns Martha uses her refigured taxable income ($22,300) from line 15, and the tax tables in her 2011 Form 1040 instructions to find her income tax. Filing past tax returns She enters the new amount, $2,924, on line 16, and her new total tax liability, $9,044, on line 25. Filing past tax returns Martha used up her $10,000 NOL in 2011 so she does not complete a column for the first preceding tax year ended 12/31/2012. Filing past tax returns The decrease in tax because of her NOL deduction (line 27) is $1,612. Filing past tax returns Martha files Form 1045 after filing her 2013 return, but no later than December 31, 2014. Filing past tax returns She mails it to the Internal Revenue Service Center for the place where she lives as shown in the 2013 instructions for Form 1040 and attaches a copy of her 2013 return (including the applicable forms and schedules). Filing past tax returns This image is too large to be displayed in the current screen. Filing past tax returns Please click the link to view the image. Filing past tax returns Form 1045, page 1 How To Figure an NOL Carryover If your NOL is more than your taxable income for the year to which you carry it (figured before deducting the NOL), you may have an NOL carryover. Filing past tax returns You must make certain modifications to your taxable income to determine how much NOL you will use up in that year and how much you can carry over to the next tax year. Filing past tax returns Your carryover is the excess of your NOL deduction over your modified taxable income for the carryback or carryforward year. Filing past tax returns If your NOL deduction includes more than one NOL, apply the NOLs against your modified taxable income in the same order in which you incurred them, starting with the earliest. Filing past tax returns Modified taxable income. Filing past tax returns   Your modified taxable income is your taxable income figured with the following changes. Filing past tax returns You cannot claim an NOL deduction for the NOL carryover you are figuring or for any later NOL. Filing past tax returns You cannot claim a deduction for capital losses in excess of your capital gains. Filing past tax returns Also, you must increase your taxable income by the amount of any section 1202 exclusion. Filing past tax returns You cannot claim the domestic production activities deduction. Filing past tax returns You cannot claim a deduction for your exemptions for yourself, your spouse, or dependents. Filing past tax returns You must figure any item affected by the amount of your adjusted gross income after making the changes in (1), (2), and (3), above, and certain other changes to your adjusted gross income that result from (1), (2), and (3). Filing past tax returns This includes income and deduction items used to figure adjusted gross income (for example, IRA deductions), as well as certain itemized deductions. Filing past tax returns To figure a charitable contribution deduction, do not include deductions for NOL carrybacks in the change in (1) but do include deductions for NOL carryforwards from tax years before the NOL year. Filing past tax returns   Your taxable income as modified cannot be less than zero. Filing past tax returns Form 1045, Schedule B. Filing past tax returns   You can use Form 1045, Schedule B, to figure your modified taxable income for carryback years and your carryover from each of those years. Filing past tax returns Do not use Form 1045, Schedule B, for a carryforward year. Filing past tax returns If your 2013 return includes an NOL deduction from an NOL year before 2013 that reduced your taxable income to zero (to less than zero, if an estate or trust), see NOL Carryover From 2013 to 2014 , later. Filing past tax returns Illustrated Form 1045, Schedule B The following example illustrates how to figure an NOL carryover from a carryback year. Filing past tax returns It includes a filled-in Form 1045, Schedule B. Filing past tax returns Example. Filing past tax returns Ida Brown runs a small clothing shop. Filing past tax returns In 2013, she has an NOL of $36,000 that she carries back to 2011. Filing past tax returns She has no other carrybacks or carryforwards to 2011. Filing past tax returns Ida's adjusted gross income in 2011 was $35,000, consisting of her salary of $36,000 minus a $1,000 capital loss deduction. Filing past tax returns She is single and claimed only one personal exemption of $3,700. Filing past tax returns During that year, she gave $1,450 in charitable contributions. Filing past tax returns Her medical expenses were $3,000. Filing past tax returns She also deducted $1,650 in taxes and $3,125 in home mortgage interest. Filing past tax returns Her deduction for charitable contributions was not limited because her contributions, $1,450, were less than 50% of her adjusted gross income. Filing past tax returns The deduction for medical expenses was limited to expenses over 7. Filing past tax returns 5% of adjusted gross income (. Filing past tax returns 075 × $35,000 = $2,625; $3,000 − $2,625 = $375). Filing past tax returns The deductions for taxes and home mortgage interest were not subject to any limits. Filing past tax returns She was able to claim $6,600 ($1,450 + $375 + $1,650 + $3,125) in itemized deductions and a personal exemption deduction of $3,700 for 2011. Filing past tax returns She had no other deductions in 2011 (except the NOL deduction). Filing past tax returns Her taxable income (figured without the NOL deduction) for the year was $24,700. Filing past tax returns Ida's adjusted gross income in 2012 was $9,325, consisting of net business income from the clothing shop of $12,325 and a net capital loss of $3,000. Filing past tax returns She did not itemize her deductions in 2012. Filing past tax returns She deducted the standard deduction of $5,950 and the personal exemption deduction of $3,800. Filing past tax returns She had no other deductions in 2012 (other than the NOL deduction). Filing past tax returns Her taxable income, therefore, was ($425). Filing past tax returns Ida's $36,000 carryback will result in her having 2011 taxable income of zero. Filing past tax returns She then completes the column for the second preceding tax year ended 12/31/11 on Form 1045, Schedule B, to figure how much of her NOL she uses up in 2011 and how much she can carry over to 2012. Filing past tax returns She completes the column for the first preceding tax year ended 12/31/12. Filing past tax returns See the illustrated Form 1045, Schedule B , shown later. Filing past tax returns Column 1, line 1. Filing past tax returns Ida enters $36,000, her 2013 net operating loss, on line 1. Filing past tax returns Column 1, line 2. Filing past tax returns She enters $24,700, her 2011 taxable income (figured without the NOL deduction), on line 2. Filing past tax returns Column 1, line 3. Filing past tax returns Ida enters her net capital loss deduction of $1,000 on line 3. Filing past tax returns Column 1, lines 4 and 5. Filing past tax returns Ida had no section 1202 exclusion or domestic production activities deduction in 2011. Filing past tax returns She enters zero on lines 4 and 5. Filing past tax returns Column 1, line 6. Filing past tax returns Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Filing past tax returns Ida enters zero on line 6. Filing past tax returns Column 1, line 7. Filing past tax returns Ida had itemized deductions and entered $1,000 on line 3, so she completes lines 11 through 38 to figure her adjustment to itemized deductions. Filing past tax returns On line 7, she enters the total adjustment from line 38. Filing past tax returns Column 1, line 8. Filing past tax returns Ida enters the deduction for her personal exemption of $3,700 for 2011. Filing past tax returns Column 1, line 9. Filing past tax returns After combining lines 2 through 8, Ida's modified taxable income is $29,475. Filing past tax returns Column 1, line 10. Filing past tax returns Ida figures her carryover to 2012 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Filing past tax returns She enters the $6,525 carryover on line 10. Filing past tax returns She also enters the $6,525 as her NOL deduction for 2012 on Form 1045, page 1, line 10, in the “After carryback” column under the column for the first preceding tax year ended 12/31/12. Filing past tax returns (For an illustrated example of page 1 of Form 1045, see Illustrated Form 1045 under How To Claim an NOL Deduction , earlier. Filing past tax returns ) Next, Ida completes column 2 for the first preceding tax year ended 12/31/12. Filing past tax returns Column 1, line 11. Filing past tax returns Ida's adjusted gross income for 2011 was $35,000. Filing past tax returns Column 1, line 12. Filing past tax returns She adds lines 3 through 6 and enters $1,000 on line 12. Filing past tax returns (This is her net capital loss deduction added back, which modifies her adjusted gross income. Filing past tax returns ) Column 1, line 13. Filing past tax returns Her modified adjusted gross income for 2011 is now $36,000. Filing past tax returns Column 1, line 14. Filing past tax returns On her 2011 tax return, she deducted $375 as medical expenses. Filing past tax returns Column 1, line 15. Filing past tax returns Her actual medical expenses were $3,000. Filing past tax returns Column 1, line 16. Filing past tax returns She multiplies her modified adjusted gross income, $36,000, by . Filing past tax returns 075. Filing past tax returns She enters $2,700 on line 16. Filing past tax returns Column 1, line 17. Filing past tax returns She substracts $2,700 from her actual medical expenses, $3,000. Filing past tax returns She enters $300 on line 17. Filing past tax returns This is her modified medical deduction. Filing past tax returns Column 1, line 18. Filing past tax returns The difference between her medical deduction and her modified medical deduction is $75. Filing past tax returns She enters this on line 18. Filing past tax returns Column 1, lines 19 through 21. Filing past tax returns Ida had no deduction for qualified mortgage insurance premiums in 2011. Filing past tax returns She skips lines 19 and 20 and enters zero on line 21. Filing past tax returns Column 1, line 22. Filing past tax returns She enters her modified adjusted gross income of $36,000 on line 22. Filing past tax returns Column 1, line 23. Filing past tax returns She had no other carrybacks to 2011 and enters zero on line 23. Filing past tax returns Column 1, line 24. Filing past tax returns Her modified adjusted gross income remains $36,000. Filing past tax returns Column 1, line 25. Filing past tax returns Her actual contributions for 2011 were $1,450, which she enters on line 25. Filing past tax returns Column 1, line 26. Filing past tax returns She now refigures her charitable contributions based on her modified adjusted gross income. Filing past tax returns Her contributions are well below the 50% limit, so she enters $1,450 on line 26. Filing past tax returns Column 1, line 27. Filing past tax returns The difference is zero. Filing past tax returns Column 1, lines 28 through 37. Filing past tax returns Ida had no casualty losses or deductions for miscellaneous items in 2011. Filing past tax returns She skips lines 28 through 31 and lines 33 through 36. Filing past tax returns Ida enters zero on lines 32 and 37. Filing past tax returns Column 1, line 38. Filing past tax returns She combines lines 18, 21, 27, 32, and 37 and enters $75 on line 38. Filing past tax returns She carries this figure to line 7. Filing past tax returns Column 2, line 1. Filing past tax returns Ida enters $6,525, the carryback of her 2013 NOL to 2012, from column 1, line 10, on line 1. Filing past tax returns Column 2, line 2. Filing past tax returns She enters ($425), her 2012 taxable income, on line 2. Filing past tax returns Column 2, line 3. Filing past tax returns Ida enters her net capital loss deduction of $3,000 on line 3. Filing past tax returns Column 2, lines 4 and 5. Filing past tax returns Ida had no section 1202 exclusion or domestic production activities deduction in 2012. Filing past tax returns She enters zero on lines 4 and 5. Filing past tax returns Column 2, line 6. Filing past tax returns Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Filing past tax returns Ida enters zero on line 6. Filing past tax returns Column 2, line 7. Filing past tax returns Because Ida did not itemize deductions on her 2012 tax return, she enters zero on line 7. Filing past tax returns Column 2, line 8. Filing past tax returns Ida enters the deduction for her personal exemption of $3,800 for 2012. Filing past tax returns Column 2, line 9. Filing past tax returns After combining lines 2 through 8, Ida's modified taxable income is $6,375. Filing past tax returns Column 2, line 10. Filing past tax returns Ida figures her carryforward to 2014 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Filing past tax returns She enters the $150 carryover on line 10. Filing past tax returns This image is too large to be displayed in the current screen. Filing past tax returns Please click the link to view the image. Filing past tax returns Form 1045, page 3 This image is too large to be displayed in the current screen. Filing past tax returns Please click the link to view the image. Filing past tax returns Form 1045, page 4 NOL Carryover From 2013 to 2014 If you had an NOL deduction carried forward from a year prior to 2013 that resulted in your having taxable income on your 2013 return of zero (of less than zero, if an estate or trust), complete Table 1 , Worksheet for NOL Carryover From 2013 to 2014, on the following pages. Filing past tax returns It will help you figure your NOL to carry to 2014. Filing past tax returns Keep the worksheet for your records. Filing past tax returns Worksheet Instructions At the top of the worksheet, enter the NOL year for which you are figuring the carryover. Filing past tax returns More than one NOL. Filing past tax returns   If your 2013 NOL deduction includes amounts for more than one loss year, complete this worksheet only for one loss year. Filing past tax returns To determine which year, start with your earliest NOL and subtract each NOL separately from your taxable income figured without the NOL deduction. Filing past tax returns Complete this worksheet for the earliest NOL that results in your having taxable income below zero. Filing past tax returns Your NOL carryover to 2014 is the total of the amount on line 10 of the worksheet and all later NOL amounts. Filing past tax returns Example. Filing past tax returns Your taxable income for 2013 is $5,000 without your $9,000 NOL deduction. Filing past tax returns Your NOL deduction includes a $2,000 carryover from 2011 and a $7,000 carryover from 2012. Filing past tax returns Subtract your 2011 NOL of $2,000 from $5,000. Filing past tax returns This gives you taxable income of $3,000. Filing past tax returns Your 2011 NOL is now completely used up. Filing past tax returns Subtract your $7,000 2012 NOL from $3,000. Filing past tax returns This gives you taxable income of ($4,000). Filing past tax returns You now complete the worksheet for your 2012 NOL. Filing past tax returns Your NOL carryover to 2014 is the unused part of your 2012 NOL from line 10 of the worksheet. Filing past tax returns Line 2. Filing past tax returns   Treat your NOL deduction for the NOL year entered at the top of the worksheet and later years as a positive amount. Filing past tax returns Add it to your negative taxable income (figured without the NOL deduction). Filing past tax returns Enter the result on line 2. Filing past tax returns Line 6. Filing past tax returns   You must refigure the following income and deductions based on adjusted gross income. Filing past tax returns The special allowance for passive activity losses from rental real estate activities. Filing past tax returns Taxable social security and tier 1 railroad retirement benefits. Filing past tax returns IRA deductions. Filing past tax returns Excludable savings bond interest. Filing past tax returns Excludable employer-provided adoption benefits. Filing past tax returns The student loan interest deduction. Filing past tax returns The tuition and fees deduction. Filing past tax returns   If none of these items apply to you, enter zero on line 6. Filing past tax returns Otherwise, increase your adjusted gross income by the total of lines 3 through 5 and your NOL deduction for the NOL year entered at the top of the worksheet and later years. Filing past tax returns Using this increased adjusted gross income, refigure the items that apply, in the order listed above. Filing past tax returns Your adjustment for each item is the difference between the refigured amount and the amount included on your return. Filing past tax returns Combine the adjustments for previous items with your adjusted gross income before refiguring the next item. Filing past tax returns Keep a record of your computations. Filing past tax returns   Enter your total adjustments for the above items on line 6. Filing past tax returns Line 7. Filing past tax returns   Enter zero if you claimed the standard deduction or the amounts on lines 3 through 5 are zero. Filing past tax returns Otherwise, use lines 11 through 33 of the worksheet to figure the amount to enter on this line. Filing past tax returns Complete only those sections that apply to you. Filing past tax returns Estates and trusts. Filing past tax returns   Enter zero on line 7 if you did not claim any miscellaneous deductions on Form 1041, line 15c, or a casualty or theft loss. Filing past tax returns Otherwise, refigure these deductions by substituting modified adjusted gross income (see below ) for adjusted gross income. Filing past tax returns Subtract the recomputed deductions from those claimed on the return. Filing past tax returns Enter the result on line 7. Filing past tax returns Modified adjusted gross income. Filing past tax returns   To refigure miscellaneous itemized deductions of an estate or trust (Form 1041, line 15c), modified adjusted gross income is the total of the following amounts. Filing past tax returns The adjusted gross income on the return. Filing past tax returns The amounts from lines 3 through 5 of the worksheet. Filing past tax returns The exemption amount from Form 1041, line 20. Filing past tax returns The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Filing past tax returns   To refigure the casualty and theft loss deduction of an estate or trust, modified adjusted gross income is the total of the following amounts. Filing past tax returns The adjusted gross income amount you used to figure the deduction claimed on the return. Filing past tax returns The amounts from lines 3 through 5 of the worksheet. Filing past tax returns The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Filing past tax returns Line 11. Filing past tax returns   Treat your NOL deduction for the NOL year entered at the top of the worksheet and for later years as a positive amount. Filing past tax returns Add it to your adjusted gross income. Filing past tax returns Enter the result on line 11. Filing past tax returns Line 20. Filing past tax returns   Is your modified adjusted gross income from line 13 of this worksheet more than $100,000 ($50,000 if married filing separately)?   □ Yes. Filing past tax returns Your deduction is limited. Filing past tax returns Refigure your deduction using the Mortgage Insurance Premiums Deduction Worksheet in the 2013 Instructions for Form 1045. Filing past tax returns On line 2 of the Mortgage Insurance Premiums Deduction Worksheet, enter the amount from line 13 of this worksheet. Filing past tax returns   □ No. Filing past tax returns Your deduction is not limited. Filing past tax returns Enter the amount from line 19 on line 20 and enter -0- on line 21. Filing past tax returns Line 23. Filing past tax returns   If you had a contributions carryover from 2012 to 2013 and your NOL deduction includes an amount from an NOL year before 2012, you may have to reduce your contributions carryover. Filing past tax returns Reduce the contributions carryover by the amount of any adjustment you made to your 2012 charitable contributions deduction when figuring your NOL carryover to 2013. Filing past tax returns Use the reduced contributions carryover to figure the amount to enter on line 23. Filing past tax returns Please click here for the text description of the image. Filing past tax returns Worksheet for NOL Carryover Worksheet for NOL Carryover (Continued) 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. Filing past tax returns Free help with your tax return. Filing past tax returns   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing past tax returns The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing past tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing past tax returns 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. Filing past tax returns In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing past tax returns To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing past tax returns gov, download the IRS2Go app, or call 1-800-906-9887. Filing past tax returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing past tax returns To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing past tax returns aarp. Filing past tax returns org/money/taxaide or call 1-888-227-7669. Filing past tax returns For more information on these programs, go to IRS. Filing past tax returns gov and enter “VITA” in the search box. Filing past tax returns Internet. Filing past tax returns    IRS. Filing past tax returns gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing past tax returns Download the free IRS2Go app from the iTunes app store or from Google Play. Filing past tax returns 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. Filing past tax returns Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing past tax returns gov or download the IRS2Go app and select the Refund Status option. Filing past tax returns The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing past tax returns 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. Filing past tax returns You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing past tax returns The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing past tax returns Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing past tax returns No need to wait on the phone or stand in line. Filing past tax returns The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Filing past tax returns When you reach the response screen, you can print the entire interview and the final response for your records. Filing past tax returns New subject areas are added on a regular basis. Filing past tax returns  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing past tax returns gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing past tax returns You can use the IRS Tax Map to search publications and instructions by topic or keyword. Filing past tax returns The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing past tax returns When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Filing past tax returns Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Filing past tax returns You can also ask the IRS to mail a return or an account transcript to you. Filing past tax returns Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing past tax returns gov or by calling 1-800-908-9946. Filing past tax returns Tax return and tax account transcripts are generally available for the current year and the past three years. Filing past tax returns Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing past tax returns Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing past tax returns 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. Filing past tax returns Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing past tax returns gov and enter Where's My Amended Return? in the search box. Filing past tax returns You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing past tax returns It can take up to 3 weeks from the date you mailed it to show up in our system. Filing past tax returns Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing past tax returns gov. Filing past tax returns Select the Payment tab on the front page of IRS. Filing past tax returns gov for more information. Filing past tax returns Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing past tax returns Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing past tax returns gov. Filing past tax returns 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. Filing past tax returns Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing past tax returns gov. Filing past tax returns Request an Electronic Filing PIN by going to IRS. Filing past tax returns gov and entering Electronic Filing PIN in the search box. Filing past tax returns Download forms, instructions and publications, including accessible versions for people with disabilities. Filing past tax returns Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing past tax returns gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing past tax returns An employee can answer questions about your tax account or help you set up a payment plan. Filing past tax returns Before you visit, check the Office Locator on IRS. Filing past tax returns gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filing past tax returns If you have a special need, such as a disability, you can request an appointment. Filing past tax returns Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing past tax returns Apply for an Employer Identification Number (EIN). Filing past tax returns Go to IRS. Filing past tax returns gov and enter Apply for an EIN in the search box. Filing past tax returns Read the Internal Revenue Code, regulations, or other official guidance. Filing past tax returns Read Internal Revenue Bulletins. Filing past tax returns Sign up to receive local and national tax news and more by email. Filing past tax returns Just click on “subscriptions” above the search box on IRS. Filing past tax returns gov and choose from a variety of options. Filing past tax returns Phone. Filing past tax returns    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing past tax returns Download the free IRS2Go app from the iTunes app store or from Google Play. Filing past tax returns Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing past tax returns gov, or download the IRS2Go app. Filing past tax returns 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. Filing past tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing past tax returns Most VITA and TCE sites offer free electronic filing. Filing past tax returns Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing past tax returns Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing past tax returns 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. Filing past tax returns 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. Filing past tax returns The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing past tax returns Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing past tax returns 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. Filing past tax returns The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing past tax returns Note, the above information is for our automated hotline. Filing past tax returns 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. Filing past tax returns Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing past tax returns You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing past tax returns It can take up to 3 weeks from the date you mailed it to show up in our system. Filing past tax returns 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). Filing past tax returns You should receive your order within 10 business days. Filing past tax returns Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing past tax returns 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. Filing past tax returns Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing past tax returns The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing past tax returns These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing past tax returns Walk-in. Filing past tax returns   You can find a selection of forms, publications and services — in person. Filing past tax returns Products. Filing past tax returns You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing past tax returns Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing past tax returns Services. Filing past tax returns You can walk in to your local TAC for face-to-face tax help. Filing past tax returns An employee can answer questions about your tax account or help you set up a payment plan. Filing past tax returns Before visiting, use the Office Locator tool on IRS. Filing past tax returns gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Filing past tax returns Mail. Filing past tax returns   You can send your order for forms, instructions, and publications to the address below. Filing past tax returns You should receive a response within 10 business days after your request is received. Filing past tax returns Internal Revenue Service 1201 N. Filing past tax returns Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Filing past tax returns The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing past tax returns Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing past tax returns   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filing past tax returns 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. Filing past tax returns You face (or your business is facing) an immediate threat of adverse action. Filing past tax returns You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing past tax returns   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. Filing past tax returns Here's why we can help: TAS is an independent organization within the IRS. Filing past tax returns Our advocates know how to work with the IRS. Filing past tax returns Our services are free and tailored to meet your needs. Filing past tax returns We have offices in every state, the District of Columbia, and Puerto Rico. Filing past tax returns   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. Filing past tax returns   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing past tax returns If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Filing past tax returns Low Income Taxpayer Clinics Low Income
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Tax Information for Government Entities

Tax Information for Federal, State, & Local Governments
Federal, State and Local Governments facilitates cooperation through partnerships with federal, state, and local government agencies for the purpose of meeting their federal tax responsibilities, with a focus on customer service and fairness to all.

Tax Information for Indian Tribal Governments
Indian Tribal Governments (ITG) uses partnership opportunities with Indian tribal governments, tribal associations and other federal agencies to respectfully and cooperatively meet the needs of both governments.

Information for the Tax Exempt Bond Community
Tax Exempt Bonds (TEB) provides specialized information and services to the municipal finance community, including tailored educational programs which focus on bond industry segments; pro-active education and outreach products which address non-compliance trends; and compliance programs devised to foster voluntary resolution of tax law infractions.

Partnering Opportunities for Federal, State & Local Governments
The Office of Governmental Liaison (GL) is responsible for developing and implementing cooperative tax administration initiatives between the IRS and federal, state, and local governments. Each state has an assigned GL to serve as the primary liaison for the GL program.

Page Last Reviewed or Updated: 19-Mar-2014

The Filing Past Tax Returns

Filing past tax returns Publication 596 - Introductory Material Table of Contents Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have A Child To Qualify For The EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific information? Is There Help Online? What's New for 2013 Reminders Future Developments For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www. Filing past tax returns irs. Filing past tax returns gov/pub596. Filing past tax returns What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $51,567. Filing past tax returns A tax credit usually means more money in your pocket. Filing past tax returns It reduces the amount of tax you owe. Filing past tax returns The EIC may also give you a refund. Filing past tax returns Can I Claim the EIC? To claim the EIC, you must meet certain rules. Filing past tax returns These rules are summarized in Table 1. Filing past tax returns Table 1. Filing past tax returns Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Filing past tax returns Second, you must meet all the rules in one of these columns, whichever applies. Filing past tax returns Third, you must meet the rule in this column. Filing past tax returns Chapter 1. Filing past tax returns  Rules for Everyone Chapter 2. Filing past tax returns  Rules If You Have a Qualifying Child Chapter 3. Filing past tax returns  Rules If You Do Not Have a Qualifying Child Chapter 4. Filing past tax returns  Figuring and Claiming the EIC 1. Filing past tax returns Your adjusted gross income (AGI) must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Filing past tax returns 2. Filing past tax returns You must have a valid social security number. Filing past tax returns   3. Filing past tax returns Your filing status cannot be Married filing separately. Filing past tax returns   4. Filing past tax returns You must be a U. Filing past tax returns S. Filing past tax returns citizen or resident alien all year. Filing past tax returns   5. Filing past tax returns You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Filing past tax returns   6. Filing past tax returns Your investment income must be $3,300 or less. Filing past tax returns    7. Filing past tax returns You must have earned income. Filing past tax returns 8. Filing past tax returns Your child must meet the relationship, age, residency, and joint return tests. Filing past tax returns   9. Filing past tax returns Your qualifying child cannot be used by more than one person to claim the EIC. Filing past tax returns   10. Filing past tax returns You cannot be a qualifying child of another person. Filing past tax returns 11. Filing past tax returns You must be at least age 25 but under age 65. Filing past tax returns    12. Filing past tax returns You cannot be the dependent of another person. Filing past tax returns   13. Filing past tax returns You cannot be a qualifying child of another person. Filing past tax returns   14. Filing past tax returns You must have lived in the United States more than half of the year. Filing past tax returns 15. Filing past tax returns Your earned income must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Filing past tax returns Do I Need This Publication? Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. Filing past tax returns You are one of those people if any of the following statements are true for 2013. Filing past tax returns You are filing Schedule E (Form 1040). Filing past tax returns You are reporting income from the rental of personal property not used in a trade or business. Filing past tax returns You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). Filing past tax returns You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. Filing past tax returns If none of the statements above apply to you, your tax form instructions have all the information you need to find out if you can claim the EIC and to figure the amount of your EIC. Filing past tax returns You do not need this publication. Filing past tax returns But you can read it to find out whether you can take the EIC and to learn more about the EIC. Filing past tax returns Do I Have To Have A Child To Qualify For The EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $14,340 ($19,680 if married filing jointly). Filing past tax returns See chapter 3. Filing past tax returns How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure the amount of your credit, or you can figure it yourself. Filing past tax returns To figure it yourself, you can complete a worksheet in the instructions for the form you file. Filing past tax returns To find out how to have the IRS figure it for you, see chapter 4. Filing past tax returns How Can I Quickly Locate Specific information? You can use the index to look up specific information. Filing past tax returns In most cases, index entries will point you to headings, tables, or a worksheet. Filing past tax returns Is There Help Online? Yes. Filing past tax returns You can use the EITC Assistant at www. Filing past tax returns irs. Filing past tax returns gov/eitc to find out if you may be eligible for the credit. Filing past tax returns The EITC Assistant is available in English and Spanish. Filing past tax returns What's New for 2013 Earned income amount is more. Filing past tax returns The maximum amount of income you can earn and still get the credit has increased. Filing past tax returns You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). Filing past tax returns Your adjusted gross income also must be less than the amount in the above list that applies to you. Filing past tax returns For details, see Rules 1 and 15. Filing past tax returns Investment income amount is more. Filing past tax returns The maximum amount of investment income you can have and still get the credit has increased to $3,300. Filing past tax returns See Rule 6—Your Investment Income Must Be $3,300 or Less . Filing past tax returns Reminders Increased EIC on certain joint returns. Filing past tax returns . Filing past tax returns  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Filing past tax returns As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Filing past tax returns When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Filing past tax returns Earned income credit has no effect on certain welfare benefits. Filing past tax returns  Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Filing past tax returns These programs include the following. Filing past tax returns Temporary Assistance for Needy Families (TANF). Filing past tax returns Medicaid. Filing past tax returns Supplemental security income (SSI). Filing past tax returns Supplemental Nutrition Assistance Program (food stamps). Filing past tax returns Low-income housing. Filing past tax returns In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Filing past tax returns Check with your local benefit coordinator to find out if your refund will affect your benefits. Filing past tax returns Do not overlook your state credit. Filing past tax returns  If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. Filing past tax returns For a list of states that offer a state EIC, go to www. Filing past tax returns irs. Filing past tax returns gov/eitc. Filing past tax returns EIC questioned by IRS. Filing past tax returns  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Filing past tax returns We will tell you what documents to send us. Filing past tax returns These may include: birth certificates, school records, etc. Filing past tax returns The process of establishing your eligibility will delay your refund. Filing past tax returns Spanish version of Publication 596. Filing past tax returns  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. Filing past tax returns It is a Spanish translation of Publication 596. Filing past tax returns See How To Get Tax Help to find out how to order this and other IRS forms and publications. Filing past tax returns Photographs of missing children. Filing past tax returns  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing past tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing past tax returns You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing past tax returns Comments and suggestions. Filing past tax returns  We welcome your comments about this publication and your suggestions for future editions. Filing past tax returns You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. Filing past tax returns NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Filing past tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing past tax returns You can send your comments from www. Filing past tax returns irs. Filing past tax returns gov/formspubs/. Filing past tax returns Click on “More Information” and then on “Comment on Tax Forms and Publications. Filing past tax returns ” 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. Filing past tax returns Ordering forms and publications. Filing past tax returns  Visit www. Filing past tax returns irs. Filing past tax returns gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filing past tax returns  Internal Revenue Service 1201 N. Filing past tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing past tax returns  If you have a tax question, check the information available on IRS. Filing past tax returns gov or call 1-800-829-1040. Filing past tax returns We cannot answer tax questions sent to either of the above addresses. Filing past tax returns Prev  Up  Next   Home   More Online Publications