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Irs 2011 Tax FormsIrs 2011 tax forms 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. Irs 2011 tax forms They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. Irs 2011 tax forms Chapter 36 discusses the earned income credit. Irs 2011 tax forms Chapter 37 discusses a wide variety of other credits, such as the adoption credit. Irs 2011 tax forms Table of Contents 30. Irs 2011 tax forms How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31. Irs 2011 tax forms 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. Irs 2011 tax forms Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Irs 2011 tax forms Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Irs 2011 tax forms Figuring the Child's Tax (Form 8615, Part III) 32. Irs 2011 tax forms 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. Irs 2011 tax forms Employment Taxes for Household Employers 33. Irs 2011 tax forms 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. Irs 2011 tax forms 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. Irs 2011 tax forms 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. Irs 2011 tax forms 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. Irs 2011 tax forms Rules for EveryoneRule 1. Irs 2011 tax forms Your AGI Must Be Less Than: Rule 2. Irs 2011 tax forms You Must Have a Valid Social Security Number (SSN) Rule 3. Irs 2011 tax forms Your Filing Status Cannot Be Married Filing Separately Rule 4. Irs 2011 tax forms You Must Be a U. Irs 2011 tax forms S. Irs 2011 tax forms Citizen or Resident Alien All Year Rule 5. Irs 2011 tax forms You Cannot File Form 2555 or Form 2555-EZ Rule 6. Irs 2011 tax forms Your Investment Income Must Be $3,300 or Less Rule 7. Irs 2011 tax forms You Must Have Earned Income Part B. Irs 2011 tax forms Rules If You Have a Qualifying ChildRule 8. Irs 2011 tax forms Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Irs 2011 tax forms Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Irs 2011 tax forms You Cannot Be a Qualifying Child of Another Taxpayer Part C. Irs 2011 tax forms Rules If You Do Not Have a Qualifying ChildRule 11. Irs 2011 tax forms You Must Be at Least Age 25 but Under Age 65 Rule 12. Irs 2011 tax forms You Cannot Be the Dependent of Another Person Rule 13. Irs 2011 tax forms You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Irs 2011 tax forms You Must Have Lived in the United States More Than Half of the Year Part D. Irs 2011 tax forms Figuring and Claiming the EICRule 15. Irs 2011 tax forms Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Irs 2011 tax forms John and Janet Smith (Form 1040A) Example 2. Irs 2011 tax forms Kelly Green (Form 1040EZ) 37. Irs 2011 tax forms 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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