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Free irs forms 37. Free irs forms   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. Free irs forms  The maximum adoption credit is $12,970 for 2013. Free irs forms See Adoption Credit . Free irs forms Plug-in electric vehicle credit. Free irs forms  This credit has expired. Free irs forms Credit for prior year minimum tax. Free irs forms  The refundable portion of the credit for prior year minimum tax has expired. Free irs forms Excess withholding of social security and railroad retirement tax. Free irs forms  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. Free irs forms 2% of wages up to $113,700. Free irs forms If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. Free irs forms See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . Free irs forms Introduction This chapter discusses the following nonrefundable credits. Free irs forms Adoption credit. Free irs forms Alternative motor vehicle credit. Free irs forms Alternative fuel vehicle refueling property credit. Free irs forms Credit to holders of tax credit bonds. Free irs forms Foreign tax credit. Free irs forms Mortgage interest credit. Free irs forms Nonrefundable credit for prior year minimum tax. Free irs forms Plug-in electric drive motor vehicle credit. Free irs forms Residential energy credits. Free irs forms Retirement savings contributions credit. Free irs forms This chapter also discusses the following refundable credits. Free irs forms Credit for tax on undistributed capital gain. Free irs forms Health coverage tax credit. Free irs forms Credit for excess social security tax or railroad retirement tax withheld. Free irs forms Several other credits are discussed in other chapters in this publication. Free irs forms Child and dependent care credit (chapter 32). Free irs forms Credit for the elderly or the disabled (chapter 33). Free irs forms Child tax credit (chapter 34). Free irs forms Education credits (chapter 35). Free irs forms Earned income credit (chapter 36). Free irs forms Nonrefundable credits. Free irs forms   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. Free irs forms These credits may reduce your tax to zero. Free irs forms If these credits are more than your tax, the excess is not refunded to you. Free irs forms Refundable credits. Free irs forms   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. Free irs forms These credits are added to the federal income tax withheld and any estimated tax payments you made. Free irs forms If this total is more than your total tax, the excess will be refunded to you. Free irs forms Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. Free irs forms However, if the total of these credits is more than your tax, the excess is not refunded to you. Free irs forms Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. Free irs forms The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. Free irs forms If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. Free irs forms If your modified AGI is $234,580 or more, you cannot take the credit. Free irs forms Qualified adoption expenses. Free irs forms   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. Free irs forms These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. Free irs forms Nonqualified expenses. Free irs forms   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. Free irs forms Eligible child. Free irs forms   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. Free irs forms Child with special needs. Free irs forms   An eligible child is a child with special needs if all three of the following apply. Free irs forms The child was a citizen or resident of the United States (including U. Free irs forms S. Free irs forms possessions) at the time the adoption process began. Free irs forms A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. Free irs forms The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. Free irs forms Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. Free irs forms When to take the credit. Free irs forms   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. Free irs forms If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. Free irs forms See the Instructions for Form 8839 for more specific information on when to take the credit. Free irs forms Foreign child. Free irs forms   If the child is not a U. Free irs forms S. Free irs forms citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. Free irs forms You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. Free irs forms How to take the credit. Free irs forms   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. Free irs forms Include the credit in your total for Form 1040, line 53. Free irs forms Check box c and enter “8839” on the line next to that box. Free irs forms More information. Free irs forms   For more information, see the Instructions for Form 8839. Free irs forms Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. Free irs forms Amount of credit. Free irs forms   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. Free irs forms In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. Free irs forms   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. Free irs forms How to take the credit. Free irs forms   To take the credit, you must complete Form 8910 and attach it to your Form 1040. Free irs forms Include the credit in your total for Form 1040, line 53. Free irs forms Check box c and enter “8910” on the line next to that box. Free irs forms More information. Free irs forms   For more information on the credit, see the Instructions for Form 8910. Free irs forms Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. Free irs forms Qualified alternative fuel vehicle refueling property. Free irs forms   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. Free irs forms To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. Free irs forms To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. Free irs forms   The following are alternative fuels. Free irs forms Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. Free irs forms Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. Free irs forms Electricity. Free irs forms Amount of the credit. Free irs forms   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. Free irs forms For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. Free irs forms How to take the credit. Free irs forms   To take the credit, you must complete Form 8911 and attach it to your Form 1040. Free irs forms Include the credit in your total for Form 1040, line 53. Free irs forms Check box c and enter “8911” on the line next to that box. Free irs forms More information. Free irs forms   For more information on the credit, see the Form 8911 instructions. Free irs forms Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. Free irs forms You may be able to take a credit if you are a holder of one of the following bonds. Free irs forms Clean renewable energy bonds (issued before 2010). Free irs forms New clean renewable energy bonds. Free irs forms Qualified energy conservation bonds. Free irs forms Qualified school construction bonds. Free irs forms Qualified zone academy bonds. Free irs forms Build America bonds. Free irs forms In some instances, an issuer may elect to receive a credit for interest paid on the bond. Free irs forms If the issuer makes this election, you cannot also claim a credit. Free irs forms Interest income. Free irs forms   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. Free irs forms How to take the credit. Free irs forms   Complete Form 8912 and attach it to your Form 1040. Free irs forms Include the credit in your total for Form 1040, line 53. Free irs forms Check box c and enter “8912” on the line next to that box. Free irs forms More information. Free irs forms   For more information, see the Instructions for Form 8912. Free irs forms Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. Free irs forms S. Free irs forms possession as a credit against your U. Free irs forms S. Free irs forms income tax. Free irs forms Or, you can deduct them as an itemized deduction (see chapter 22). Free irs forms You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. Free irs forms S. Free irs forms tax under any of the following. Free irs forms Foreign earned income exclusion. Free irs forms Foreign housing exclusion. Free irs forms Income from Puerto Rico exempt from U. Free irs forms S. Free irs forms tax. Free irs forms Possession exclusion. Free irs forms Limit on the credit. Free irs forms   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. Free irs forms S. Free irs forms tax liability (Form 1040, line 44), multiplied by a fraction. Free irs forms The numerator of the fraction is your taxable income from sources outside the United States. Free irs forms The denominator is your total taxable income from U. Free irs forms S. Free irs forms and foreign sources. Free irs forms See Publication 514 for more information. Free irs forms How to take the credit. Free irs forms   Complete Form 1116 and attach it to your Form 1040. Free irs forms Enter the credit on Form 1040, line 47. Free irs forms Exception. Free irs forms   You do not have to complete Form 1116 to take the credit if all of the following apply. Free irs forms All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). Free irs forms If you had dividend income from shares of stock, you held those shares for at least 16 days. Free irs forms You are not filing Form 4563 or excluding income from sources within Puerto Rico. Free irs forms The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). Free irs forms All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. Free irs forms More information. Free irs forms   For more information on the credit and these requirements, see the Instructions for Form 1116. Free irs forms Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. Free irs forms If you qualify, you can take the credit each year for part of the home mortgage interest you pay. Free irs forms Who qualifies. Free irs forms   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. Free irs forms Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. Free irs forms Amount of credit. Free irs forms   Figure your credit on Form 8396. Free irs forms If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. Free irs forms   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. Free irs forms To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. Free irs forms      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. Free irs forms   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. Free irs forms If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. Free irs forms See Publication 530 for more information. Free irs forms Carryforward. Free irs forms   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. Free irs forms If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. Free irs forms   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). Free irs forms How to take the credit. Free irs forms    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. Free irs forms Be sure to include any credit carryforward from 2010, 2011, and 2012. Free irs forms   Include the credit in your total for Form 1040, line 53. Free irs forms Check box c and enter “8396” on the line next to that box. Free irs forms Reduced home mortgage interest deduction. Free irs forms   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. Free irs forms You must do this even if part of that amount is to be carried forward to 2014. Free irs forms For more information about the home mortgage interest deduction, see chapter 23. Free irs forms Recapture of federal mortgage subsidy. Free irs forms   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. Free irs forms The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. Free irs forms See the Instructions for Form 8828 and chapter 15 for more information. Free irs forms More information. Free irs forms   For more information on the credit, see the Form 8396 instructions. Free irs forms Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. Free irs forms If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. Free irs forms This is called the alternative minimum tax. Free irs forms The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. Free irs forms If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. Free irs forms You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. Free irs forms How to take the credit. Free irs forms    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. Free irs forms Include the credit in your total for Form 1040, line 53, and check box b. Free irs forms You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. Free irs forms More information. Free irs forms   For more information on the credit, see the Instructions for Form 8801. Free irs forms Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. Free irs forms Qualified plug-in electric drive motor vehicle. Free irs forms   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Free irs forms Qualified two- or three-wheeled plug-in electric vehicle. Free irs forms   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. Free irs forms 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Free irs forms Certification and other requirements. Free irs forms   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. Free irs forms However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. Free irs forms   The following requirements must also be met to qualify for the credit. Free irs forms You are the owner of the vehicle. Free irs forms If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. Free irs forms You placed the vehicle in service during 2013. Free irs forms The vehicle is manufactured primarily for use on public streets, roads, and highways. Free irs forms The original use of the vehicle began with you. Free irs forms You acquired the vehicle for your use or to lease to others, and not for resale. Free irs forms In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. Free irs forms You use the vehicle primarily in the United States. Free irs forms How to take the credit. Free irs forms   To take the credit, you must complete Form 8936 and attach it to your Form 1040. Free irs forms Include the credit in your total for Form 1040, line 53. Free irs forms Check box c and enter “8936” on the line next to that box. Free irs forms More information. Free irs forms   For more information on the credit, see the Form 8936 instructions. Free irs forms Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. Free irs forms Nonbusiness energy property credit. Free irs forms Residential energy efficient property credit. Free irs forms If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. Free irs forms Nonbusiness energy property credit. Free irs forms   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. Free irs forms   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. Free irs forms    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. Free irs forms   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. Free irs forms Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. Free irs forms Exterior window (including skylights). Free irs forms Exterior doors. Free irs forms Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. Free irs forms   Residential energy property is any of the following. Free irs forms Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. Free irs forms Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. Free irs forms Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. Free irs forms Residential energy efficient property credit. Free irs forms   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. Free irs forms The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. Free irs forms Basis reduction. Free irs forms   You must reduce the basis of your home by the amount of any credit allowed. Free irs forms How to take the credit. Free irs forms   Complete Form 5695 and attach it to your Form 1040. Free irs forms Enter the credit on Form 1040, line 52. Free irs forms More information. Free irs forms   For more information on these credits, see the Form 5695 instructions. Free irs forms Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. Free irs forms However, you cannot take the credit if either of the following applies. Free irs forms The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). Free irs forms The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). Free irs forms Student. Free irs forms   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. Free irs forms School. Free irs forms   A school includes a technical, trade, or mechanical school. Free irs forms It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Free irs forms How to take the credit. Free irs forms   Figure the credit on Form 8880. Free irs forms Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. Free irs forms More information. Free irs forms   For more information on the credit, see the Form 8880 instructions. Free irs forms Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. Free irs forms If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. Free irs forms Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. Free irs forms If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. Free irs forms The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. Free irs forms How to take the credit. Free irs forms   To take the credit, attach Copy B of Form 2439 to your Form 1040. Free irs forms Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. Free irs forms More information. Free irs forms   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. Free irs forms Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. Free irs forms You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. Free irs forms You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. Free irs forms S. Free irs forms Treasury–HCTC. Free irs forms ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. Free irs forms You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). Free irs forms You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. Free irs forms S. Free irs forms military health system (TRICARE). Free irs forms You were not imprisoned under federal, state, or local authority. Free irs forms Your employer did not pay 50% or more of the cost of coverage. Free irs forms You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. Free irs forms But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. Free irs forms If you meet all of these conditions, you may be able to take a credit of up to 72. Free irs forms 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. Free irs forms You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. Free irs forms The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. Free irs forms You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. Free irs forms If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. Free irs forms TAA recipient. Free irs forms   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). Free irs forms Example. Free irs forms You received a trade adjustment allowance for January 2013. Free irs forms You were an eligible TAA recipient on the first day of January and February. Free irs forms Alternative TAA recipient. Free irs forms   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. Free irs forms Example. Free irs forms You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. Free irs forms The program was established by the Department of Labor. Free irs forms You were an eligible alternative TAA recipient on the first day of October and November. Free irs forms RTAA recipient. Free irs forms   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. Free irs forms PBGC pension recipient. Free irs forms   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. Free irs forms You were age 55 or older on the first day of the month. 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Free irs forms   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. Free irs forms Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. Free irs forms If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Free irs forms If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. Free irs forms If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. Free irs forms 2% rate. Free irs forms You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. Free irs forms For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. Free irs forms 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. Free irs forms 45%) or the Additional Medicare Tax rate (. Free irs forms 9%). Free irs forms The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. Free irs forms Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. Free irs forms 40 RRTA tier 2 $84,300 $3,709. Free irs forms 20 All wages are subject to Medicare tax withholding. Free irs forms   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. Free irs forms Be sure to attach a copy of all of your W-2 forms. Free irs forms Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. Free irs forms Employer's error. Free irs forms   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. Free irs forms The employer should adjust the tax for you. Free irs forms If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. Free irs forms Joint return. Free irs forms   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. Free irs forms Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. Free irs forms How to figure the credit if you did not work for a railroad. Free irs forms   If you did not work for a railroad during 2013, figure the credit as follows: 1. Free irs forms Add all social security tax withheld (but not more than $7,049. Free irs forms 40 for each employer). Free irs forms Enter the total here   2. Free irs forms Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Free irs forms Add lines 1 and 2. Free irs forms If $7,049. Free irs forms 40 or less, stop here. Free irs forms You cannot take  the credit   4. Free irs forms Social security tax limit 7,049. Free irs forms 40 5. Free irs forms Credit. Free irs forms Subtract line 4 from line 3. Free irs forms Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. Free irs forms You are married and file a joint return with your spouse who had no gross income in 2013. Free irs forms During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. Free irs forms Social security tax of $3,720 was withheld. Free irs forms You also worked for another employer in 2013 and earned $55,000 in wages. Free irs forms $3,410 of social security tax was withheld from these wages. Free irs forms Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. Free irs forms 60 for the excess social security tax withheld. Free irs forms 1. Free irs forms Add all social security tax withheld (but not more than $7,049. Free irs forms 40 for each employer). Free irs forms Enter the total here $7,130. Free irs forms 00 2. Free irs forms Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. Free irs forms Add lines 1 and 2. Free irs forms If $7,049. Free irs forms 40 or less, stop here. Free irs forms You cannot take the credit 7,130. Free irs forms 00 4. Free irs forms Social security tax limit 7,049. Free irs forms 40 5. Free irs forms Credit. Free irs forms Subtract line 4 from line 3. Free irs forms Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. Free irs forms 60 How to figure the credit if you worked for a railroad. Free irs forms   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. Free irs forms Add all social security and tier 1 RRTA tax withheld at the 6. Free irs forms 2% rate (but not more than $7,049. Free irs forms 40 for each employer). Free irs forms Enter the total here   2. Free irs forms Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Free irs forms Add lines 1 and 2. Free irs forms If $7,049. Free irs forms 40 or less, stop here. Free irs forms You cannot take  the credit   4. Free irs forms Social security and tier 1 RRTA  tax limit 7,049. Free irs forms 40 5. Free irs forms Credit. Free irs forms Subtract line 4 from line 3. Free irs forms Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. Free irs forms   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. Free irs forms More information. Free irs forms   For more information on the credit, see Publication 505. Free irs forms Prev  Up  Next   Home   More Online Publications
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Understanding Your CP255 Notice

We need information to complete the termination of your private foundation status.


What you need to do

  • Complete Form 8940, Request for Miscellaneous Determination Under Section 507, 509(a), 4940, 4942, 4945, and 6033 of the Internal Revenue Code.
  • Return the completed form to us by the date indicated in your notice.

You may want to

Review the termination procedures for Private Foundations in Publication 4779, Facts about Terminating or Merging Your Exempt Organization.


Answers to Common Questions

Which organizations must file a Form 990-PF?
Form 990-PF must be filed by:

  • Exempt private foundations (section 6033(a), (b), and (c))
  • Taxable private foundations (section 6033(d))
  • Organizations that agree to private foundation status and their applications for exempt status are pending on the due date for filing
  • Organizations that made an election under section 41(e)(6)
  • Foundations that are making a section 507 termination
  • Section 4947(a)(1) nonexempt charitable trusts treated as private foundations (section 6033(d))

When is Form 990-PF due?
Form 990-PF is due by the 15th day of the 5th month following the close of the foundation's accounting period. For a calendar year taxpayer, Form 990-PF is due on May 15 of the following year. If any due date falls on a Saturday, Sunday, or legal holiday, the foundation can file the return on the next business day.

Can I get help over the phone?
If you have questions or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7 a.m. to 7 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits or Tax Information for Private Foundations.


Tips for next year

Review the tax-exempt organization resources at Form 990 Resources and Tools for Exempt Organizations.


Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP255, Page 1

Page Last Reviewed or Updated: 09-Dec-2013

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Free Irs Forms

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