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Online tax forms 1040ez Publication 80 - Additional Material Prev  Up  Next   Home   More Online Publications
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Tax Code, Regulations and Official Guidance

Internal Revenue Code |   Treasury (Tax) Regulations    |    Other Official Guidance

Internal Revenue Code

Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.).

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After clicking through the exit link below, enter "26" for the Title and then the Section number.

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Note: The IRC materials retrieved via the above functions are provided as a public service by The Legal Information Institute of Cornell University Law School, not the IRS.

CAUTION.  The version of the IRC underlying the retrieval functions presented above is generated from the official version of the U.S. Code made available to the public by Congress.  However, this version is only current through the 1st Session of the 112th Congress convened in 2011.  Before relying on an IRC section retrieved from this or any other publicly accessible version of the U.S. Code, please check the U.S. Code Classification Tables  published by the U.S. House of Representatives to verify that there have been no amendments since that session of Congress.

Finally, the IRC is complex and its sections must be read in the context of the entire Code and the court decisions that interpret it.  At a minimum, please do not be misled by the false interpretations of the IRC promoted by the purveyors of anti-tax law evasion schemes.

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Treasury (Tax) Regulations

Treasury regulations (26 C.F.R.)--commonly referred to as Federal tax regulations-- pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of the Treasury.

Table of contents Retrieve most current version by Treas. Reg. § Execute full text search of the most current edition of 26 C.F.R.
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After clicking through the exit link below, select the applicable year, select "26" for the Title and then enter the Section number.

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Note: Regulatory materials retrieved via the above functions are from the most current edition of 26 C.F.R. published by the Government Printing Office (GPO).  To view or search other editions of 26 C.F.R., see the table of available CFR titles provided by GPO Access.

The IRS publishes a list of the official documents explaining any changes to the Treasury regulations retrieved from the above resources, or to announce the issuance of any proposed or temporary ones:

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Other Official Tax Guidance

In addition to participating in the promulgation of Treasury (Tax) Regulations, the IRS publishes a regular series of other forms of official tax guidance, including revenue rulings, revenue procedures, notices, and announcements. See Understanding IRS Guidance - A Brief Primer  for more information about official IRS guidance versus non-precedential rulings or advice.

The authoritative instrument for the distribution of all forms of official IRS tax guidance is the Internal Revenue Bulletin (IRB), a weekly collection of these and other items of general interest to the tax professional community.

Complete IRB publication in a printer friendly PDF format
(from I.R.B. 1996-1 to present)
Individual IRB articles in the HTML format
(from I.R.B. 2003-27 to present)

   Browse the master list of Internal Revenue Bulletins published in the PDF format;

   Browse the master list of Internal Revenue Bulletins published in the HTML format;

Note: The IRB materials retrieved from the above resources are provided by IRS Media and Publications.

The IRS frequently releases individual items in advance of their publication in the IRB.  See the Advance Notice for Tax Professionals page for more information about the "early drop" of these items.  And if you'd like to receive automated email notifications about these items, please feel free to subscribe to our IRS GuideWire service.

Finally, see the Applicable Federal Rates (AFR) page for a series of revenue rulings providing certain prescribed rates for federal income tax purposes.  These AFR revenue rulings are always released before they are officially published in the IRB.

PLEASE NOTERulings and procedures reported in the IRB do not have the force and effect of Treasury tax regulations, but they may be used as precedents. In contrast, any documents not published in the IRB cannot be relied on, used, or cited as precedents in the disposition of other cases.

In applying rulings and procedures published in the IRB, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered.  In addition, all parties are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.

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Page Last Reviewed or Updated: 24-Feb-2014

The Online Tax Forms 1040ez

Online tax forms 1040ez 34. Online tax forms 1040ez   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. Online tax forms 1040ez 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. Online tax forms 1040ez This chapter explains the following. Online tax forms 1040ez Who is a qualifying child. Online tax forms 1040ez The amount of the credit. Online tax forms 1040ez How to claim the credit. Online tax forms 1040ez 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. Online tax forms 1040ez If you have no tax. Online tax forms 1040ez   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. Online tax forms 1040ez 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. Online tax forms 1040ez However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). Online tax forms 1040ez 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. Online tax forms 1040ez S. Online tax forms 1040ez citizen, a U. Online tax forms 1040ez S. Online tax forms 1040ez national, or a resident of the United States. Online tax forms 1040ez If the child was adopted, see Adopted child , later. Online tax forms 1040ez For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. Online tax forms 1040ez Example 1. Online tax forms 1040ez Your son turned 17 on December 30, 2013. Online tax forms 1040ez He is a citizen of the United States and you claimed him as a dependent on your return. Online tax forms 1040ez He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. Online tax forms 1040ez Example 2. Online tax forms 1040ez Your daughter turned 8 years old in 2013. Online tax forms 1040ez She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. Online tax forms 1040ez She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. Online tax forms 1040ez Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Online tax forms 1040ez   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). Online tax forms 1040ez   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. Online tax forms 1040ez To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Online tax forms 1040ez For more information about the substantial presence test, see Publication 519, U. Online tax forms 1040ez S. Online tax forms 1040ez Tax Guide for Aliens. Online tax forms 1040ez Adopted child. Online tax forms 1040ez   An adopted child is always treated as your own child. Online tax forms 1040ez An adopted child includes a child lawfully placed with you for legal adoption. Online tax forms 1040ez   If you are a U. Online tax forms 1040ez S. Online tax forms 1040ez citizen or U. Online tax forms 1040ez S. Online tax forms 1040ez 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. Online tax forms 1040ez Exceptions to time lived with you. Online tax forms 1040ez   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. Online tax forms 1040ez 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. Online tax forms 1040ez   There are also exceptions for kidnapped children and children of divorced or separated parents. Online tax forms 1040ez For details, see Residency Test in chapter 3. Online tax forms 1040ez Qualifying child of more than one person. Online tax forms 1040ez   A special rule applies if your qualifying child is the qualifying child of more than one person. Online tax forms 1040ez For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. Online tax forms 1040ez Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Online tax forms 1040ez Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Online tax forms 1040ez The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Online tax forms 1040ez If this amount is zero, you cannot take this credit because there is no tax to reduce. Online tax forms 1040ez But you may be able to take the additional child tax credit. Online tax forms 1040ez See Additional Child Tax Credit , later. Online tax forms 1040ez Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Online tax forms 1040ez Married filing jointly - $110,000. Online tax forms 1040ez Single, head of household, or qualifying widow(er) - $75,000. Online tax forms 1040ez Married filing separately - $55,000. Online tax forms 1040ez Modified AGI. Online tax forms 1040ez   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Online tax forms 1040ez Any amount excluded from income because of the exclusion of income from  Puerto Rico. Online tax forms 1040ez On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Online tax forms 1040ez ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Online tax forms 1040ez Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Online tax forms 1040ez Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Online tax forms 1040ez Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Online tax forms 1040ez   If you do not have any of the above, your modified AGI is the same as your AGI. Online tax forms 1040ez AGI. Online tax forms 1040ez   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. Online tax forms 1040ez Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Online tax forms 1040ez You cannot claim the child tax credit on Form 1040EZ. Online tax forms 1040ez You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Online tax forms 1040ez If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. Online tax forms 1040ez To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. Online tax forms 1040ez 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. Online tax forms 1040ez 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. Online tax forms 1040ez Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Online tax forms 1040ez The additional child tax credit may give you a refund even if you do not owe any tax. Online tax forms 1040ez How to claim the additional child tax credit. Online tax forms 1040ez   To claim the additional child tax credit, follow the steps below. Online tax forms 1040ez Make sure you figured the amount, if any, of your child tax credit. Online tax forms 1040ez See Claiming the Credit , earlier. Online tax forms 1040ez 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. Online tax forms 1040ez 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. Online tax forms 1040ez Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. Online tax forms 1040ez Part I is distinct and separate from Parts II–IV. Online tax forms 1040ez 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. Online tax forms 1040ez 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). Online tax forms 1040ez 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). Online tax forms 1040ez 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. Online tax forms 1040ez Parts II–IV Parts II–IV help you figure your additional child tax credit. Online tax forms 1040ez 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. Online tax forms 1040ez See How to claim the additional child tax credit , earlier. Online tax forms 1040ez Prev  Up  Next   Home   More Online Publications