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Tax Form 1040

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Tax Form 1040

Tax form 1040 Publication 1544(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Introducción Qué Hay de Nuevo Acontecimientos futuros. Tax form 1040  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 1544(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. Tax form 1040 irs. Tax form 1040 gov/pub1544, en inglés. Tax form 1040 Cómo enmendar un informe. Tax form 1040  Puede enmendar un informe anterior marcando el encasillado 1a en la parte superior del Formulario 8300-SP. Tax form 1040 Vea Cómo enmendar un informe, más adelante. Tax form 1040 Introducción Si, en un período de 12 meses, usted recibe de un comprador más de $10,000 en efectivo producto de una transacción llevada a cabo en su ocupación o negocio, tiene que declarar la transacción al Servicio de Impuestos Internos (IRS, por sus siglas en inglés) y a la Financial Crimes Enforcement Network (Red para hacer cumplir la ley contra delitos financieros, o FinCEN, por su abreviatura en inglés) en el Formulario 8300-SP, Informe de Pagos en Efectivo en Exceso de $10,000 Recibidos en una Ocupación o Negocio, o en el Formulario 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, en inglés. Tax form 1040 En esta publicación se explica por qué, cuándo y dónde debe declarar estos pagos recibidos en efectivo, así como las multas considerables que se imponen por no declarar dichos pagos. Tax form 1040 Algunas organizaciones no tienen que presentar el Formulario 8300-SP, incluidas las instituciones financieras que deben presentar el Formulario 104 de la FinCEN (anteriormente Formulario 4789), Currency Transaction Report (Informe de transacciones en efectivo), en inglés, así como los casinos, los cuales deben presentar el Formulario 103 de la FinCEN (anteriormente Formulario 8362), Currency Transaction Report by Casinos (Informe de transacciones en efectivo hechas por casinos), también en inglés. Tax form 1040 Esta publicación no incluye información sobre estos dos últimos formularios. Tax form 1040 En esta publicación encontrará explicaciones sobre la terminología y los puntos más importantes relacionados con el Formulario 8300-SP. Tax form 1040 Lea las instrucciones adjuntas a este formulario, ya que explican lo que debe anotar en cada línea del mismo. Tax form 1040 Prev  Up  Next   Home   More Online Publications
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Understanding your CP10A Notice

We made a change(s) to your return because we believe there's a miscalculation involving your Earned Income Credit. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain why we were unable to apply the amount you requested to next year’s taxes. It also will suggest additional steps for you to take, depending on your situation.
  • Correct the copy of your tax return that you kept for your records.
  • Adjust this year's estimated tax payments to avoid a possible underpayment of next year's taxes.

You may want to...


Answers to Common Questions

How do I adjust my estimated tax payments?
You can adjust your estimated tax payments with a Form 1040-ES, Estimated Tax for Individuals. For more information, see Publication 505, Tax Withholding and Estimated Tax.

How can I find out what caused my tax return to change?
Please contact us at the number listed on your notice for specific information concerning your tax return.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll free number listed on the top right corner of your notice.

If you contact us in writing within 60 days of the date of this notice, we'll reverse the change we made to your account. However, if you're unable to provide us additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court before you have to pay the additional tax. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don’t contact us within the 60-day period, you'll lose your right to appeal our decision before payment of tax.

If you don't contact us within 60 days, the change won’t be reversed and you must pay the additional tax. You may then file a claim for refund. You must submit the claim within three years of the date you filed the tax return, or within two years of the date of your last payment for this tax.

What's the difference between the "Child Tax Credit" and the "Additional Child Tax Credit?" Can I qualify for both?
The Child Tax Credit is for people who have a qualifying child. The maximum amount you can claim is $1000 for each qualifying child. The Additional Child Tax Credit is for individuals who receive less than the full amount of Child Tax Credit. You may qualify for both the Child Tax Credit and the Additional Child Tax Credit.

How do I claim an Additional Child Tax Credit?
You claim the credit by completing a Form 1040 Schedule 8812, Child Tax Credit and attaching it to your income tax return.

My child is turning 18 this year. Can I still get the Additional Child Tax Credit?
No. Your child must be under age 17 at the end of 2009 to qualify for both the Child Tax Credit and the Additional Child Tax Credit.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

If you have any dependent children, remember to claim the Additional Child Tax Credit the next time you file your income tax return. Complete and attach a Form 1040 Schedule 8812, Child Tax Credit to your return to claim this credit.

Use the EITC Assistant to help you complete your Schedule EIC, Earned Income Credit and claim your Earned Income Credit.

Page Last Reviewed or Updated: 28-Mar-2014

The Tax Form 1040

Tax form 1040 33. Tax form 1040   Credit for the Elderly or the Disabled Table of Contents Introduction 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 Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). Tax form 1040 This chapter explains the following. Tax form 1040 Who qualifies for the credit for the elderly or the disabled. Tax form 1040 How to claim the credit. Tax form 1040 You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Tax form 1040 Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Tax form 1040 You are a qualified individual. Tax form 1040 Your income is not more than certain limits. Tax form 1040 You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. Tax form 1040 Use Figure 33-A first to see if you are a qualified individual. Tax form 1040 If you are, go to Table 33-1 to make sure your income is not too high to take the credit. Tax form 1040 You can take the credit only if you file Form 1040 or Form 1040A. Tax form 1040 You cannot take the credit if you file Form 1040EZ. Tax form 1040 Qualified Individual You are a qualified individual for this credit if you are a U. Tax form 1040 S. Tax form 1040 citizen or resident alien, and either of the following applies. Tax form 1040 You were age 65 or older at the end of 2013. Tax form 1040 You were under age 65 at the end of 2013 and all three of the following statements are true. Tax form 1040 You retired on permanent and total disability (explained later). Tax form 1040 You received taxable disability income for 2013. Tax form 1040 On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Tax form 1040 Age 65. Tax form 1040   You are considered to be age 65 on the day before your 65th birthday. Tax form 1040 Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Tax form 1040 U. Tax form 1040 S. Tax form 1040 Citizen or Resident Alien You must be a U. Tax form 1040 S. Tax form 1040 citizen or resident alien (or be treated as a resident alien) to take the credit. Tax form 1040 Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Tax form 1040 Exceptions. Tax form 1040   You may be able to take the credit if you are a nonresident alien who is married to a U. Tax form 1040 S. Tax form 1040 citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Tax form 1040 S. Tax form 1040 resident alien. Tax form 1040 If you make that choice, both you and your spouse are taxed on your worldwide incomes. Tax form 1040 If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Tax form 1040 S. Tax form 1040 citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Tax form 1040 S. Tax form 1040 resident alien for the entire year. Tax form 1040 In that case, you may be allowed to take the credit. Tax form 1040 For information on these choices, see chapter 1 of Publication 519, U. Tax form 1040 S. Tax form 1040 Tax Guide for Aliens. Tax form 1040 Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Tax form 1040 However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Tax form 1040 Head of household. Tax form 1040   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. Tax form 1040 See Head of Household in chapter 2 for the tests you must meet. Tax form 1040 Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Tax form 1040 You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Tax form 1040 Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Tax form 1040 If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Tax form 1040 Permanent and total disability. Tax form 1040    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Tax form 1040 A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Tax form 1040 See Physician's statement , later. Tax form 1040 Substantial gainful activity. Tax form 1040   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Tax form 1040 Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Tax form 1040   Substantial gainful activity is not work you do to take care of yourself or your home. Tax form 1040 It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Tax form 1040 However, doing this kind of work may show that you are able to engage in substantial gainful activity. Tax form 1040    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Tax form 1040 Sheltered employment. Tax form 1040   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Tax form 1040 These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Tax form 1040   Compared to commercial employment, pay is lower for sheltered employment. Tax form 1040 Therefore, one usually does not look for sheltered employment if he or she can get other employment. Tax form 1040 The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Tax form 1040 Physician's statement. Tax form 1040   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Tax form 1040 You can use the statement in the Instructions for Schedule R. Tax form 1040    Figure 33-A. Tax form 1040 Are You a Qualified Individual? This image is too large to be displayed in the current screen. Tax form 1040 Please click the link to view the image. Tax form 1040 Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Tax form 1040 Veterans. Tax form 1040   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Tax form 1040 VA Form 21-0172 must be signed by a person authorized by the VA to do so. Tax form 1040 You can get this form from your local VA regional office. Tax form 1040 Physician's statement obtained in earlier year. Tax form 1040   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Tax form 1040 For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Tax form 1040 If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Tax form 1040   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Tax form 1040 Table 33-1. Tax form 1040 Income Limits IF your filing status is . Tax form 1040 . Tax form 1040 . Tax form 1040 THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. Tax form 1040 . Tax form 1040 . Tax form 1040   Your adjusted gross income (AGI)* is equal to or more than. Tax form 1040 . Tax form 1040 . Tax form 1040     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Tax form 1040 . Tax form 1040 . Tax form 1040   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Tax form 1040 Disability income. Tax form 1040   If you are under age 65, you must also have taxable disability income to qualify for the credit. Tax form 1040 Disability income must meet both of the following requirements. Tax form 1040 It must be paid under your employer's accident or health plan or pension plan. Tax form 1040 It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Tax form 1040 Payments that are not disability income. Tax form 1040   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Tax form 1040 Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Tax form 1040   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Tax form 1040 Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Tax form 1040 Income Limits To determine if you can claim the credit, you must consider two income limits. Tax form 1040 The first limit is the amount of your adjusted gross income (AGI). Tax form 1040 The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Tax form 1040 The limits are shown in Table 33-1. Tax form 1040 If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Tax form 1040 See How to Claim the Credit , later. Tax form 1040 If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Tax form 1040 How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. Tax form 1040 Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). Tax form 1040 If you want the IRS to figure your tax, see chapter 30. Tax form 1040 Form 1040. Tax form 1040   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. Tax form 1040 Form 1040A. Tax form 1040   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. Tax form 1040 Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. Tax form 1040 Next, fill out Schedule R, Part III. Tax form 1040 If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. Tax form 1040 If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. Tax form 1040 For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. Tax form 1040 Limit on credit. Tax form 1040   The amount of the credit you can claim is generally limited to the amount of your tax. Tax form 1040 Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Tax form 1040 Prev  Up  Next   Home   More Online Publications