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Military Tax Deductions 2011

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Military Tax Deductions 2011

Military tax deductions 2011 34. Military tax deductions 2011   Child Tax Credit Table of Contents Introduction 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 Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Military tax deductions 2011 The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Military tax deductions 2011 This chapter explains the following. Military tax deductions 2011 Who is a qualifying child. Military tax deductions 2011 The amount of the credit. Military tax deductions 2011 How to claim the credit. Military tax deductions 2011 The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. Military tax deductions 2011 If you have no tax. Military tax deductions 2011   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. Military tax deductions 2011 If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. Military tax deductions 2011 However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). Military tax deductions 2011 Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Military tax deductions 2011 S. Military tax deductions 2011 citizen, a U. Military tax deductions 2011 S. Military tax deductions 2011 national, or a resident of the United States. Military tax deductions 2011 If the child was adopted, see Adopted child , later. Military tax deductions 2011 For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. Military tax deductions 2011 Example 1. Military tax deductions 2011 Your son turned 17 on December 30, 2013. Military tax deductions 2011 He is a citizen of the United States and you claimed him as a dependent on your return. Military tax deductions 2011 He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. Military tax deductions 2011 Example 2. Military tax deductions 2011 Your daughter turned 8 years old in 2013. Military tax deductions 2011 She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. Military tax deductions 2011 She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. Military tax deductions 2011 Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Military tax deductions 2011   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Military tax deductions 2011   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Military tax deductions 2011 To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Military tax deductions 2011 For more information about the substantial presence test, see Publication 519, U. Military tax deductions 2011 S. Military tax deductions 2011 Tax Guide for Aliens. Military tax deductions 2011 Adopted child. Military tax deductions 2011   An adopted child is always treated as your own child. Military tax deductions 2011 An adopted child includes a child lawfully placed with you for legal adoption. Military tax deductions 2011   If you are a U. Military tax deductions 2011 S. Military tax deductions 2011 citizen or U. Military tax deductions 2011 S. Military tax deductions 2011 national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Military tax deductions 2011 Exceptions to time lived with you. Military tax deductions 2011   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Military tax deductions 2011 Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Military tax deductions 2011   There are also exceptions for kidnapped children and children of divorced or separated parents. Military tax deductions 2011 For details, see Residency Test in chapter 3. Military tax deductions 2011 Qualifying child of more than one person. Military tax deductions 2011   A special rule applies if your qualifying child is the qualifying child of more than one person. Military tax deductions 2011 For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. Military tax deductions 2011 Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Military tax deductions 2011 Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Military tax deductions 2011 The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Military tax deductions 2011 If this amount is zero, you cannot take this credit because there is no tax to reduce. Military tax deductions 2011 But you may be able to take the additional child tax credit. Military tax deductions 2011 See Additional Child Tax Credit , later. Military tax deductions 2011 Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Military tax deductions 2011 Married filing jointly - $110,000. Military tax deductions 2011 Single, head of household, or qualifying widow(er) - $75,000. Military tax deductions 2011 Married filing separately - $55,000. Military tax deductions 2011 Modified AGI. Military tax deductions 2011   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Military tax deductions 2011 Any amount excluded from income because of the exclusion of income from  Puerto Rico. Military tax deductions 2011 On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Military tax deductions 2011 ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Military tax deductions 2011 Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Military tax deductions 2011 Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Military tax deductions 2011 Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Military tax deductions 2011   If you do not have any of the above, your modified AGI is the same as your AGI. Military tax deductions 2011 AGI. Military tax deductions 2011   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. Military tax deductions 2011 Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Military tax deductions 2011 You cannot claim the child tax credit on Form 1040EZ. Military tax deductions 2011 You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Military tax deductions 2011 If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. Military tax deductions 2011 To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. Military tax deductions 2011 If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. Military tax deductions 2011 If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. Military tax deductions 2011 Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Military tax deductions 2011 The additional child tax credit may give you a refund even if you do not owe any tax. Military tax deductions 2011 How to claim the additional child tax credit. Military tax deductions 2011   To claim the additional child tax credit, follow the steps below. Military tax deductions 2011 Make sure you figured the amount, if any, of your child tax credit. Military tax deductions 2011 See Claiming the Credit , earlier. Military tax deductions 2011 If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Military tax deductions 2011 If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. Military tax deductions 2011 Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. Military tax deductions 2011 Part I is distinct and separate from Parts II–IV. Military tax deductions 2011 If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. Military tax deductions 2011 Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). Military tax deductions 2011 When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). Military tax deductions 2011 If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. Military tax deductions 2011 Parts II–IV Parts II–IV help you figure your additional child tax credit. Military tax deductions 2011 Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. Military tax deductions 2011 See How to claim the additional child tax credit , earlier. Military tax deductions 2011 Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Mississippi Department of Agriculture and Commerce

Website: Mississippi Department of Agriculture and Commerce

Address: Mississippi Department of Agriculture and Commerce
Bureau of Regulatory Services Consumer Protection
PO Box 1609
Jackson, MS 39215

Phone Number: 601-359-1148

Mississippi Office of the Attorney General

Website: Mississippi Office of the Attorney General

Address: Mississippi Office of the Attorney General
Consumer Protection Division
PO Box 22947
Jackson, MS 39225-2947

Phone Number: 601-359-4230

Toll-free: 1-800-281-4418 (MS)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Banking and Consumer Finance

Website: Department of Banking and Consumer Finance

Address: Department of Banking and Consumer Finance
901 Woolfolk Building, Suite A
501 N. West St.
Jackson, MS 39201

Phone Number: 601-359-1031

Toll-free: 1-800-844-2499 (MS)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
PO Box 79
Jackson, MS 39205-0079

Phone Number: 601-359-3569

Toll-free: 1-800-562-2957 (MS)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Secretary of State

Website: Secretary of State

Address: Secretary of State
Securities Division
PO Box 136
Jackson, MS 39205-0136

Phone Number: 601-359-1334

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
P.O. Box 1174
Jackson, MS 39215

Phone Number: 601-961-5430 (Central District) 601-961-5440 (Southern District) 601-961-5450 (Northern District)

Toll-free: 1-800-356-6429 (Southern District) 1-800-356-6430 (Central District) 1-800-356-6428 (Northern District)

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The Military Tax Deductions 2011

Military tax deductions 2011 2. Military tax deductions 2011   The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. Military tax deductions 2011 All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. Military tax deductions 2011 However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. Military tax deductions 2011 The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). Military tax deductions 2011 The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. Military tax deductions 2011 Alternative minimum tax. Military tax deductions 2011   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. Military tax deductions 2011 Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. Military tax deductions 2011 The obligation to file Form 990-T is in addition to the obligation to file any other required returns. Military tax deductions 2011 Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. Military tax deductions 2011 An exempt organization must report income from all its unrelated businesses on a single Form 990-T. Military tax deductions 2011 Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. Military tax deductions 2011 The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. Military tax deductions 2011 When to file. Military tax deductions 2011   The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. Military tax deductions 2011 The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. Military tax deductions 2011 If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. Military tax deductions 2011 Extension of time to file. Military tax deductions 2011   A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. Military tax deductions 2011 The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. Military tax deductions 2011 Public Inspection Requirements of Section 501(c)(3) Organizations. Military tax deductions 2011   Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. Military tax deductions 2011    A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. Military tax deductions 2011 Payment of Tax Estimated tax. Military tax deductions 2011   A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. Military tax deductions 2011 Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Military tax deductions 2011 If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. Military tax deductions 2011   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. Military tax deductions 2011 Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. Military tax deductions 2011 However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. Military tax deductions 2011 If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. Military tax deductions 2011   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. Military tax deductions 2011    Tax due with Form 990-T. Military tax deductions 2011   Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). Military tax deductions 2011 Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). Military tax deductions 2011 Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. Military tax deductions 2011 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Military tax deductions 2011 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Military tax deductions 2011 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Military tax deductions 2011 EFTPS is a free service provided by the Department of Treasury. Military tax deductions 2011 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Military tax deductions 2011 To get more information about EFTPS or to enroll in EFTPS, visit www. Military tax deductions 2011 eftps. Military tax deductions 2011 gov or call 1-800-555-4477. Military tax deductions 2011 Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. Military tax deductions 2011 Deposits on business days only. Military tax deductions 2011   If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Military tax deductions 2011 A business day is any day other than a Saturday, Sunday, or legal holiday. Military tax deductions 2011 For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). Military tax deductions 2011 The term "legal holiday" means any legal holiday in the District of Columbia. Military tax deductions 2011 Prev  Up  Next   Home   More Online Publications