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Handr block Part Six -   Figuring Your Taxes and Credits The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. Handr block They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. Handr block Chapter 36 discusses the earned income credit. Handr block Chapter 37 discusses a wide variety of other credits, such as the adoption credit. Handr block Table of Contents 30. Handr block   How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31. Handr block   Tax on Unearned Income of Certain ChildrenWhat's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. Handr block Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Handr block Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Handr block Figuring the Child's Tax (Form 8615, Part III) 32. Handr block   Child and Dependent Care CreditReminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Handr block Employment Taxes for Household Employers 33. Handr block   Credit for the Elderly or the DisabledIntroduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You 34. Handr block   Child Tax CreditIntroduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV 35. Handr block   Education CreditsIntroduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses 36. Handr block   Earned Income Credit (EIC)What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Handr block Rules for EveryoneRule 1. Handr block Your AGI Must Be Less Than: Rule 2. Handr block You Must Have a Valid Social Security Number (SSN) Rule 3. Handr block Your Filing Status Cannot Be Married Filing Separately Rule 4. Handr block You Must Be a U. Handr block S. Handr block Citizen or Resident Alien All Year Rule 5. Handr block You Cannot File Form 2555 or Form 2555-EZ Rule 6. Handr block Your Investment Income Must Be $3,300 or Less Rule 7. Handr block You Must Have Earned Income Part B. Handr block Rules If You Have a Qualifying ChildRule 8. Handr block Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Handr block Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Handr block You Cannot Be a Qualifying Child of Another Taxpayer Part C. Handr block Rules If You Do Not Have a Qualifying ChildRule 11. Handr block You Must Be at Least Age 25 but Under Age 65 Rule 12. Handr block You Cannot Be the Dependent of Another Person Rule 13. Handr block You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Handr block You Must Have Lived in the United States More Than Half of the Year Part D. Handr block Figuring and Claiming the EICRule 15. Handr block Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Handr block John and Janet Smith (Form 1040A) Example 2. Handr block Kelly Green (Form 1040EZ) 37. Handr block   Other CreditsWhat's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Prev  Up  Next   Home   More Online Publications
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The Handr Block

Handr block Index A Additional child tax credit, Additional child tax credit. Handr block Additional Medicare Tax, What's New, Useful Items - You may want to see:, Additional Medicare Tax. Handr block , Additional Medicare Tax. Handr block , Additional Medicare Tax. Handr block , Additional Medicare Tax. Handr block , Additional Medicare Tax. Handr block , Additional Medicare Tax Aliens Nonresident (see specific possession) Resident (see specific possession) American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. Handr block Armed forces, U. Handr block S. Handr block Bona fide residence, Special rule for members of the U. Handr block S. Handr block Armed Forces. Handr block Armed Forces, U. Handr block S. Handr block Earned income credit, Earned income credit. Handr block , U. Handr block S. Handr block Armed Forces. Handr block Source of income, U. Handr block S. Handr block Armed Forces. Handr block Spouse, Special rule for civilian spouse of active duty member of the U. Handr block S. Handr block Armed Forces. Handr block , Civilian spouse of active duty member of the U. Handr block S. Handr block Armed Forces. Handr block , Civilian spouse of active duty member of the U. Handr block S. Handr block Armed Forces. Handr block , Civilian spouse of active duty member of the U. Handr block S. Handr block Armed Forces. Handr block , Civilian spouse of active duty member of the U. Handr block S. Handr block Armed Forces. Handr block , Civilian spouse of active duty member of the U. Handr block S. Handr block Armed Forces. Handr block , Civilian spouse of active duty member of the U. Handr block S. Handr block Armed Forces. Handr block Assistance (see Tax help) Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards B Bankruptcy cases, Chapter 11, Chapter 11 Bankruptcy cases. Handr block Bona fide residence, Bona Fide Residence, Worldwide gross income. Handr block Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. Handr block Nonresident aliens, Special rule for nonresident aliens. Handr block Possession, days in, Days of presence in a possession. Handr block Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Student, Student U. Handr block S. Handr block , days in, Days of presence in the United States. Handr block Reporting change in residency status, Reporting a Change in Bona Fide Residence, Worldwide gross income. Handr block Penalty for not reporting, Penalty for Not Filing Form 8898 Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Tests to meet, Bona Fide Residence U. Handr block S. Handr block Armed Forces, Special rule for members of the U. Handr block S. Handr block Armed Forces. Handr block Year of move, Special Rules in the Year of a Move, Puerto Rico Puerto Rico, Puerto Rico C Change in residency status, reporting, Reporting a Change in Bona Fide Residence, Worldwide gross income. Handr block Penalty for not reporting, Penalty for Not Filing Form 8898 Change of address, Reminders Charitable sports event, Charitable Sports Event Child tax credit, additional, Additional child tax credit. Handr block Child, defined, Days of presence in a possession. Handr block Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico CNMI tax return, Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. Handr block Compensation for labor or personal services, Compensation for Labor or Personal Services, Pensions. Handr block Alternative basis, Alternative basis. Handr block Multi-year compensation, Multi-year compensation. Handr block Time basis, Time basis. Handr block Competent Authority Assistance, Competent Authority Assistance How to make your request, How to make your request. Handr block Credit or Refund File a claim for credit or refund of any overpayment sought, Credit or Refund Credits Earned income, Reminders, Earned income credit. Handr block Foreign tax, U. Handr block S. Handr block Government employees. Handr block , Moving expense deduction. Handr block , Foreign Tax Credit if Possession Income Is Excluded D Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. Handr block Moving expenses U. Handr block S. Handr block return, Moving expense deduction. Handr block Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. Handr block Standard deduction, Standard Deduction Deductions if Possession Income Is Excluded, Deductions if Possession Income Is Excluded Dispositions of certain property, special rules for, Special Rules for Gains From Dispositions of Certain Property Dividends, Dividends. Handr block Double taxation, inconsistent tax treatment Mutual agreement procedure, Double Taxation E Earned income credit, Reminders, Earned income credit. Handr block Effectively connected income, Effectively Connected Income Estimated tax payments, Estimated tax payments. Handr block , Estimated tax payments. Handr block , Estimated tax payments. Handr block , Estimated tax payments. Handr block , Estimated tax payments. Handr block , Estimated Tax Exemptions, deduction for, Personal Exemptions Extension of time to file U. Handr block S. Handr block return, Extension of Time To File USVI, Extension of time to file. Handr block F Filing requirements American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. Handr block CNMI, The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. Handr block Guam, Guam, Double Taxation Form 5074, Form 5074. Handr block Possessions, Filing Information for Individuals in Certain U. Handr block S. Handr block Possessions, Double Taxation Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation U. Handr block S. Handr block return, Filing Requirement if Possession Income Is Excluded USVI, The U. Handr block S. Handr block Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. Handr block Form 4868, Extension of time to file. Handr block Form 8689, Form 8689. Handr block Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Form 1040-ES, Estimated Tax 1040-PR, Additional child tax credit. Handr block 1040-SS, Self-employment tax. Handr block , Additional child tax credit. Handr block , Self-employment tax. Handr block , Self-employment tax. Handr block , Self-employment tax. Handr block 1040INFO, Form 1040INFO. Handr block 1040NR, Nonresident alien. Handr block , Nonresident alien. Handr block , Nonresident Alien (Other Than a Bona Fide Resident of the CNMI), Nonresident Alien (Other Than a Bona Fide Resident of Guam), Nonresident Alien (Other Than a Bona Fide Resident of the USVI) 1116, U. Handr block S. Handr block Government employees. Handr block , Moving expense deduction. Handr block , Foreign Tax Credit if Possession Income Is Excluded 3903, Moving expense deduction. Handr block , Moving expense deduction. Handr block , Moving expense deduction. Handr block , Moving expense deduction. Handr block , Moving expense deduction. Handr block , Moving expense deduction. Handr block 4563, Form 4563. Handr block 4563, illustrated example, Illustrated Example of Form 4563, Line 15. Handr block , 4868, Extension of time to file. Handr block , Automatic 6-Month Extension 5074, Form 5074. Handr block , Moving expense deduction. Handr block , Form 5074. Handr block , Moving expense deduction. Handr block 5074, illustrated example, Illustrated Example of Form 5074, Part III. Handr block , 8689, Form 8689. Handr block 8689, illustrated example, Illustrated Example of Form 8689, Part IV. Handr block , 8822, Reminders 8898, Reporting a Change in Bona Fide Residence, Penalty for Not Filing Form 8898 Schedule A (Form 1040), Itemized Deductions Schedule SE (Form 1040), Self-Employment Tax Free tax services, Free help with your tax return. Handr block Fringe benefits, Certain fringe benefits sourced on a geographical basis. Handr block G Government employees, U. Handr block S. Handr block (see specific possession) Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Guam, Guam, Double Taxation Form 5074, Form 5074. Handr block H Help (see Tax help) I Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investments, Investment Income, Royalties. Handr block Labor or personal services, Compensation for Labor or Personal Services, Pensions. Handr block Pensions, Pensions. Handr block Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. Handr block , Alternative basis. Handr block Source of, Possession Source Income U. Handr block S. Handr block Armed Forces, U. Handr block S. Handr block Armed Forces. Handr block U. Handr block S. Handr block income rule, U. Handr block S. Handr block income rule. Handr block Income from American Samoa or Puerto Rico excluded. Handr block , Income from American Samoa or Puerto Rico excluded. Handr block Deductions if income from American Samoa or Puerto Rico excluded, Deductions if Possession Income Is Excluded Interest income, Interest income. Handr block Inventory Sales or other dispositions of, Inventory. Handr block Investment income, Investment Income, Royalties. Handr block IRA deduction, Individual retirement arrangement (IRA) deduction. Handr block Itemized deductions, Itemized Deductions M Medical treatment, qualifying, Qualifying Medical Treatment Moving expense deduction U. Handr block S. Handr block return, Moving expense deduction. Handr block N Net Investment Income Tax, What's New, Useful Items - You may want to see:, Net Investment Income Tax. Handr block , Net Investment Income Tax. Handr block , Net Investment Income Tax Nonresident alien (see specific possession) Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation P Paying your taxes, Paying Your Taxes Penalty Failure to report change in residency status, Penalty for Not Filing Form 8898 Pension income, Pensions. Handr block Permanent home, Permanent home. Handr block Personal exemptions, deduction for, Personal Exemptions Personal property Sales or other dispositions of, Personal property. Handr block Personal service income, Compensation for Labor or Personal Services, Pensions. Handr block Possession source income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. Handr block Labor or personal services, Compensation for Labor or Personal Services, Pensions. Handr block Pensions, Pensions. Handr block Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. Handr block , Alternative basis. Handr block U. Handr block S. Handr block Armed Forces, U. Handr block S. Handr block Armed Forces. Handr block U. Handr block S. Handr block income rule, U. Handr block S. Handr block income rule. Handr block Possessions, list of, Introduction Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. Handr block Nonresident aliens, Special rule for nonresident aliens. Handr block Possession, days in, Days of presence in a possession. Handr block Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Permanent home, Permanent home. Handr block Student, Student U. Handr block S. Handr block , days in, Days of presence in the United States. Handr block Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Additional child tax credit, Additional child tax credit. Handr block Bona fide residence Year of move, Puerto Rico Q Qualifying medical treatment, Qualifying Medical Treatment R Real property Sales or other dispositions of, Real property. Handr block Reminders Earned income credit (EIC). Handr block , Reminders Electronic filing. Handr block , Reminders Rental income, Rental income. Handr block Resident alien (see specific possession) Royalty income, Royalties. Handr block S Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Self-employment tax U. Handr block S. Handr block return, Self-Employment Tax Self-employment tax deduction, Self-employment tax deduction. Handr block Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. Handr block , Alternative basis. Handr block Significant connection, Significant Connection, Source of income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. Handr block Labor or personal services, Compensation for Labor or Personal Services, Pensions. Handr block Pensions, Pensions. Handr block Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. Handr block , Alternative basis. Handr block U. Handr block S. Handr block Armed Forces, U. Handr block S. Handr block Armed Forces. Handr block U. Handr block S. Handr block income rule, U. Handr block S. Handr block income rule. Handr block Special rules for filing (see specific possession) Special rules for gains from dispositions of certain property, Special Rules for Gains From Dispositions of Certain Property Sports event, charitable, Charitable Sports Event Standard deduction, Standard Deduction Statement of Specified Foreign Financial Assets, Form 8938,, Reminders Student, Student T Tables U. Handr block S. Handr block filing requirements for most taxpayers (Table 4-1), U. Handr block S. Handr block source of income (Table 2-1), Table 2-1. Handr block General Rules for Determining U. Handr block S. Handr block Source of Income Tax help, How To Get Tax Help Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Taxpayer Clinics, Low Income Taxpayer Clinics, Low Income Taxpayer Clinics (LITCs). Handr block TTY/TDD information, How To Get Tax Help U U. Handr block S. Handr block Armed Forces Bona fide residence, Special rule for members of the U. Handr block S. Handr block Armed Forces. Handr block Earned income credit, Earned income credit. Handr block , U. Handr block S. Handr block Armed Forces. Handr block Source of income, U. Handr block S. Handr block Armed Forces. Handr block Spouse, Special rule for civilian spouse of active duty member of the U. Handr block S. Handr block Armed Forces. Handr block , Civilian spouse of active duty member of the U. Handr block S. Handr block Armed Forces. Handr block , Civilian spouse of active duty member of the U. Handr block S. Handr block Armed Forces. Handr block , Civilian spouse of active duty member of the U. Handr block S. Handr block Armed Forces. Handr block , Civilian spouse of active duty member of the U. Handr block S. Handr block Armed Forces. Handr block , Civilian spouse of active duty member of the U. Handr block S. Handr block Armed Forces. Handr block , Civilian spouse of active duty member of the U. Handr block S. Handr block Armed Forces. Handr block U. Handr block S. Handr block Government employees (see specific possession) U. Handr block S. Handr block income rule, U. Handr block S. Handr block income rule. Handr block U. Handr block S. Handr block return with excluded income, Deductions if Possession Income Is Excluded U. Handr block S. Handr block return, possession income excluded on, Special Rules for Completing Your U. Handr block S. Handr block Tax Return, Foreign Tax Credit if Possession Income Is Excluded Credits Earned income credit, Earned income credit. Handr block Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. Handr block Itemized deductions, Itemized Deductions Moving expenses, Moving expense deduction. Handr block Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. Handr block Standard deduction, Standard Deduction U. Handr block S. Handr block taxation of possession income, to get information on, Introduction U. Handr block S. Handr block Virgin Islands (USVI), The U. Handr block S. Handr block Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. Handr block Form 4868, Extension of time to file. Handr block Form 8689, Form 8689. Handr block V Virgin Islands, U. Handr block S. Handr block , The U. Handr block S. Handr block Virgin Islands, Double Taxation W When to file U. Handr block S. Handr block return, When To File, Extension beyond 2 months. Handr block Where To File U. Handr block S. Handr block return, Where To File Which return to file (see specific possession) Who must file U. Handr block S. Handr block return, Filing Requirement if Possession Income Is Excluded Prev  Up     Home   More Online Publications