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Taxes For Military Members

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Taxes For Military Members

Taxes for military members 37. Taxes for military members   Other Credits Table of Contents What'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 What's New Adoption credit. Taxes for military members  The maximum adoption credit is $12,970 for 2013. Taxes for military members See Adoption Credit . Taxes for military members Plug-in electric vehicle credit. Taxes for military members  This credit has expired. Taxes for military members Credit for prior year minimum tax. Taxes for military members  The refundable portion of the credit for prior year minimum tax has expired. Taxes for military members Excess withholding of social security and railroad retirement tax. Taxes for military members  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. Taxes for military members 2% of wages up to $113,700. Taxes for military members If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. Taxes for military members See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . Taxes for military members Introduction This chapter discusses the following nonrefundable credits. Taxes for military members Adoption credit. Taxes for military members Alternative motor vehicle credit. Taxes for military members Alternative fuel vehicle refueling property credit. Taxes for military members Credit to holders of tax credit bonds. Taxes for military members Foreign tax credit. Taxes for military members Mortgage interest credit. Taxes for military members Nonrefundable credit for prior year minimum tax. Taxes for military members Plug-in electric drive motor vehicle credit. Taxes for military members Residential energy credits. Taxes for military members Retirement savings contributions credit. Taxes for military members This chapter also discusses the following refundable credits. Taxes for military members Credit for tax on undistributed capital gain. Taxes for military members Health coverage tax credit. Taxes for military members Credit for excess social security tax or railroad retirement tax withheld. Taxes for military members Several other credits are discussed in other chapters in this publication. Taxes for military members Child and dependent care credit (chapter 32). Taxes for military members Credit for the elderly or the disabled (chapter 33). Taxes for military members Child tax credit (chapter 34). Taxes for military members Education credits (chapter 35). Taxes for military members Earned income credit (chapter 36). Taxes for military members Nonrefundable credits. Taxes for military members   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. Taxes for military members These credits may reduce your tax to zero. Taxes for military members If these credits are more than your tax, the excess is not refunded to you. Taxes for military members Refundable credits. Taxes for military members   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. Taxes for military members These credits are added to the federal income tax withheld and any estimated tax payments you made. Taxes for military members If this total is more than your total tax, the excess will be refunded to you. Taxes for military members Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. Taxes for military members However, if the total of these credits is more than your tax, the excess is not refunded to you. Taxes for military members Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. Taxes for military members The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. Taxes for military members If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. Taxes for military members If your modified AGI is $234,580 or more, you cannot take the credit. Taxes for military members Qualified adoption expenses. Taxes for military members   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. Taxes for military members These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. Taxes for military members Nonqualified expenses. Taxes for military members   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. Taxes for military members Eligible child. Taxes for military members   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. Taxes for military members Child with special needs. Taxes for military members   An eligible child is a child with special needs if all three of the following apply. Taxes for military members The child was a citizen or resident of the United States (including U. Taxes for military members S. Taxes for military members possessions) at the time the adoption process began. Taxes for military members A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. Taxes for military members The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. Taxes for military members Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. Taxes for military members When to take the credit. Taxes for military members   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. Taxes for military members If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. Taxes for military members See the Instructions for Form 8839 for more specific information on when to take the credit. Taxes for military members Foreign child. Taxes for military members   If the child is not a U. Taxes for military members S. Taxes for military members citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. Taxes for military members You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. Taxes for military members How to take the credit. Taxes for military members   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. Taxes for military members Include the credit in your total for Form 1040, line 53. Taxes for military members Check box c and enter “8839” on the line next to that box. Taxes for military members More information. Taxes for military members   For more information, see the Instructions for Form 8839. Taxes for military members Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. Taxes for military members Amount of credit. Taxes for military members   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. Taxes for military members In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. Taxes for military members   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. Taxes for military members How to take the credit. Taxes for military members   To take the credit, you must complete Form 8910 and attach it to your Form 1040. Taxes for military members Include the credit in your total for Form 1040, line 53. Taxes for military members Check box c and enter “8910” on the line next to that box. Taxes for military members More information. Taxes for military members   For more information on the credit, see the Instructions for Form 8910. Taxes for military members Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. Taxes for military members Qualified alternative fuel vehicle refueling property. Taxes for military members   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. Taxes for military members To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. Taxes for military members To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. Taxes for military members   The following are alternative fuels. Taxes for military members Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. Taxes for military members Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. Taxes for military members Electricity. Taxes for military members Amount of the credit. Taxes for military members   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. Taxes for military members For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. Taxes for military members How to take the credit. Taxes for military members   To take the credit, you must complete Form 8911 and attach it to your Form 1040. Taxes for military members Include the credit in your total for Form 1040, line 53. Taxes for military members Check box c and enter “8911” on the line next to that box. Taxes for military members More information. Taxes for military members   For more information on the credit, see the Form 8911 instructions. Taxes for military members Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. Taxes for military members You may be able to take a credit if you are a holder of one of the following bonds. Taxes for military members Clean renewable energy bonds (issued before 2010). Taxes for military members New clean renewable energy bonds. Taxes for military members Qualified energy conservation bonds. Taxes for military members Qualified school construction bonds. Taxes for military members Qualified zone academy bonds. Taxes for military members Build America bonds. Taxes for military members In some instances, an issuer may elect to receive a credit for interest paid on the bond. Taxes for military members If the issuer makes this election, you cannot also claim a credit. Taxes for military members Interest income. Taxes for military members   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. Taxes for military members How to take the credit. Taxes for military members   Complete Form 8912 and attach it to your Form 1040. Taxes for military members Include the credit in your total for Form 1040, line 53. Taxes for military members Check box c and enter “8912” on the line next to that box. Taxes for military members More information. Taxes for military members   For more information, see the Instructions for Form 8912. Taxes for military members Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. Taxes for military members S. Taxes for military members possession as a credit against your U. Taxes for military members S. Taxes for military members income tax. Taxes for military members Or, you can deduct them as an itemized deduction (see chapter 22). Taxes for military members You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. Taxes for military members S. Taxes for military members tax under any of the following. Taxes for military members Foreign earned income exclusion. Taxes for military members Foreign housing exclusion. Taxes for military members Income from Puerto Rico exempt from U. Taxes for military members S. Taxes for military members tax. Taxes for military members Possession exclusion. Taxes for military members Limit on the credit. Taxes for military members   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. Taxes for military members S. Taxes for military members tax liability (Form 1040, line 44), multiplied by a fraction. Taxes for military members The numerator of the fraction is your taxable income from sources outside the United States. Taxes for military members The denominator is your total taxable income from U. Taxes for military members S. Taxes for military members and foreign sources. Taxes for military members See Publication 514 for more information. Taxes for military members How to take the credit. Taxes for military members   Complete Form 1116 and attach it to your Form 1040. Taxes for military members Enter the credit on Form 1040, line 47. Taxes for military members Exception. Taxes for military members   You do not have to complete Form 1116 to take the credit if all of the following apply. Taxes for military members All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). Taxes for military members If you had dividend income from shares of stock, you held those shares for at least 16 days. Taxes for military members You are not filing Form 4563 or excluding income from sources within Puerto Rico. Taxes for military members The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). Taxes for military members All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. Taxes for military members More information. Taxes for military members   For more information on the credit and these requirements, see the Instructions for Form 1116. Taxes for military members Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. Taxes for military members If you qualify, you can take the credit each year for part of the home mortgage interest you pay. Taxes for military members Who qualifies. Taxes for military members   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. Taxes for military members Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. Taxes for military members Amount of credit. Taxes for military members   Figure your credit on Form 8396. Taxes for military members If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. Taxes for military members   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. Taxes for military members To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. Taxes for military members      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. Taxes for military members   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. Taxes for military members If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. Taxes for military members See Publication 530 for more information. Taxes for military members Carryforward. Taxes for military members   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. Taxes for military members If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. Taxes for military members   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). Taxes for military members How to take the credit. Taxes for military members    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. Taxes for military members Be sure to include any credit carryforward from 2010, 2011, and 2012. Taxes for military members   Include the credit in your total for Form 1040, line 53. Taxes for military members Check box c and enter “8396” on the line next to that box. Taxes for military members Reduced home mortgage interest deduction. Taxes for military members   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. Taxes for military members You must do this even if part of that amount is to be carried forward to 2014. Taxes for military members For more information about the home mortgage interest deduction, see chapter 23. Taxes for military members Recapture of federal mortgage subsidy. Taxes for military members   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. Taxes for military members The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. Taxes for military members See the Instructions for Form 8828 and chapter 15 for more information. Taxes for military members More information. Taxes for military members   For more information on the credit, see the Form 8396 instructions. Taxes for military members Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. Taxes for military members If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. Taxes for military members This is called the alternative minimum tax. Taxes for military members The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. Taxes for military members If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. Taxes for military members You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. Taxes for military members How to take the credit. Taxes for military members    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. Taxes for military members Include the credit in your total for Form 1040, line 53, and check box b. Taxes for military members You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. Taxes for military members More information. Taxes for military members   For more information on the credit, see the Instructions for Form 8801. Taxes for military members Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. Taxes for military members Qualified plug-in electric drive motor vehicle. Taxes for military members   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Taxes for military members Qualified two- or three-wheeled plug-in electric vehicle. Taxes for military members   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. Taxes for military members 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Taxes for military members Certification and other requirements. Taxes for military members   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. Taxes for military members However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. Taxes for military members   The following requirements must also be met to qualify for the credit. Taxes for military members You are the owner of the vehicle. Taxes for military members If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. Taxes for military members You placed the vehicle in service during 2013. Taxes for military members The vehicle is manufactured primarily for use on public streets, roads, and highways. Taxes for military members The original use of the vehicle began with you. Taxes for military members You acquired the vehicle for your use or to lease to others, and not for resale. Taxes for military members In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. Taxes for military members You use the vehicle primarily in the United States. Taxes for military members How to take the credit. Taxes for military members   To take the credit, you must complete Form 8936 and attach it to your Form 1040. Taxes for military members Include the credit in your total for Form 1040, line 53. Taxes for military members Check box c and enter “8936” on the line next to that box. Taxes for military members More information. Taxes for military members   For more information on the credit, see the Form 8936 instructions. Taxes for military members Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. Taxes for military members Nonbusiness energy property credit. Taxes for military members Residential energy efficient property credit. Taxes for military members If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. Taxes for military members Nonbusiness energy property credit. Taxes for military members   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. Taxes for military members   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. Taxes for military members    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. Taxes for military members   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. Taxes for military members Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. Taxes for military members Exterior window (including skylights). Taxes for military members Exterior doors. Taxes for military members Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. Taxes for military members   Residential energy property is any of the following. Taxes for military members Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. Taxes for military members Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. Taxes for military members Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. Taxes for military members Residential energy efficient property credit. Taxes for military members   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. Taxes for military members The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. Taxes for military members Basis reduction. Taxes for military members   You must reduce the basis of your home by the amount of any credit allowed. Taxes for military members How to take the credit. Taxes for military members   Complete Form 5695 and attach it to your Form 1040. Taxes for military members Enter the credit on Form 1040, line 52. Taxes for military members More information. Taxes for military members   For more information on these credits, see the Form 5695 instructions. Taxes for military members Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. Taxes for military members However, you cannot take the credit if either of the following applies. Taxes for military members The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). Taxes for military members The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). Taxes for military members Student. Taxes for military members   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. Taxes for military members School. Taxes for military members   A school includes a technical, trade, or mechanical school. Taxes for military members It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Taxes for military members How to take the credit. Taxes for military members   Figure the credit on Form 8880. Taxes for military members Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. Taxes for military members More information. Taxes for military members   For more information on the credit, see the Form 8880 instructions. Taxes for military members Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. Taxes for military members If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. Taxes for military members Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. Taxes for military members If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. Taxes for military members The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. Taxes for military members How to take the credit. Taxes for military members   To take the credit, attach Copy B of Form 2439 to your Form 1040. Taxes for military members Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. Taxes for military members More information. Taxes for military members   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. Taxes for military members Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. Taxes for military members You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. Taxes for military members You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. Taxes for military members S. Taxes for military members Treasury–HCTC. Taxes for military members ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. Taxes for military members You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). Taxes for military members You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. Taxes for military members S. Taxes for military members military health system (TRICARE). Taxes for military members You were not imprisoned under federal, state, or local authority. Taxes for military members Your employer did not pay 50% or more of the cost of coverage. Taxes for military members You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. Taxes for military members But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. Taxes for military members If you meet all of these conditions, you may be able to take a credit of up to 72. Taxes for military members 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. Taxes for military members You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. Taxes for military members The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. Taxes for military members You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. Taxes for military members If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. Taxes for military members TAA recipient. Taxes for military members   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). Taxes for military members Example. Taxes for military members You received a trade adjustment allowance for January 2013. Taxes for military members You were an eligible TAA recipient on the first day of January and February. Taxes for military members Alternative TAA recipient. Taxes for military members   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. Taxes for military members Example. Taxes for military members You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. Taxes for military members The program was established by the Department of Labor. Taxes for military members You were an eligible alternative TAA recipient on the first day of October and November. Taxes for military members RTAA recipient. Taxes for military members   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. Taxes for military members PBGC pension recipient. Taxes for military members   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. Taxes for military members You were age 55 or older on the first day of the month. Taxes for military members You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). Taxes for military members If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. Taxes for military members How to take the credit. Taxes for military members   To take the credit, complete Form 8885 and attach it to your Form 1040. Taxes for military members Include your credit in the total for Form 1040, line 71, and check box c. Taxes for military members   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. Taxes for military members For details, see Publication 502 or Form 8885. Taxes for military members More information. Taxes for military members   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. Taxes for military members Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. Taxes for military members If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Taxes for military members If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. Taxes for military members If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. Taxes for military members 2% rate. Taxes for military members You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. Taxes for military members For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. Taxes for military members 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. Taxes for military members 45%) or the Additional Medicare Tax rate (. Taxes for military members 9%). Taxes for military members The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. Taxes for military members Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. Taxes for military members 40 RRTA tier 2 $84,300 $3,709. Taxes for military members 20 All wages are subject to Medicare tax withholding. Taxes for military members   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. Taxes for military members Be sure to attach a copy of all of your W-2 forms. Taxes for military members Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. Taxes for military members Employer's error. Taxes for military members   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. Taxes for military members The employer should adjust the tax for you. Taxes for military members If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. Taxes for military members Joint return. Taxes for military members   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. Taxes for military members Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. Taxes for military members How to figure the credit if you did not work for a railroad. Taxes for military members   If you did not work for a railroad during 2013, figure the credit as follows: 1. Taxes for military members Add all social security tax withheld (but not more than $7,049. Taxes for military members 40 for each employer). Taxes for military members Enter the total here   2. Taxes for military members Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Taxes for military members Add lines 1 and 2. Taxes for military members If $7,049. Taxes for military members 40 or less, stop here. Taxes for military members You cannot take  the credit   4. Taxes for military members Social security tax limit 7,049. Taxes for military members 40 5. Taxes for military members Credit. Taxes for military members Subtract line 4 from line 3. Taxes for military members Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. Taxes for military members You are married and file a joint return with your spouse who had no gross income in 2013. Taxes for military members During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. Taxes for military members Social security tax of $3,720 was withheld. Taxes for military members You also worked for another employer in 2013 and earned $55,000 in wages. Taxes for military members $3,410 of social security tax was withheld from these wages. Taxes for military members Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. Taxes for military members 60 for the excess social security tax withheld. Taxes for military members 1. Taxes for military members Add all social security tax withheld (but not more than $7,049. Taxes for military members 40 for each employer). Taxes for military members Enter the total here $7,130. Taxes for military members 00 2. Taxes for military members Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. Taxes for military members Add lines 1 and 2. Taxes for military members If $7,049. Taxes for military members 40 or less, stop here. Taxes for military members You cannot take the credit 7,130. Taxes for military members 00 4. Taxes for military members Social security tax limit 7,049. Taxes for military members 40 5. Taxes for military members Credit. Taxes for military members Subtract line 4 from line 3. Taxes for military members Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. Taxes for military members 60 How to figure the credit if you worked for a railroad. Taxes for military members   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. Taxes for military members Add all social security and tier 1 RRTA tax withheld at the 6. Taxes for military members 2% rate (but not more than $7,049. Taxes for military members 40 for each employer). Taxes for military members Enter the total here   2. Taxes for military members Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Taxes for military members Add lines 1 and 2. Taxes for military members If $7,049. Taxes for military members 40 or less, stop here. Taxes for military members You cannot take  the credit   4. Taxes for military members Social security and tier 1 RRTA  tax limit 7,049. Taxes for military members 40 5. Taxes for military members Credit. Taxes for military members Subtract line 4 from line 3. Taxes for military members Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. Taxes for military members   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. Taxes for military members More information. Taxes for military members   For more information on the credit, see Publication 505. Taxes for military members Prev  Up  Next   Home   More Online Publications
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Real Time Tax Initiative

The Internal Revenue Service held two public meetings, in December 2011 and January 2012, to gather feedback on a potential new structure that would fundamentally change the way taxpayers and tax practitioners prepare and file individual tax returns and that leverages technological innovations.

In an April 2011 speech before the National Press Club, IRS Commissioner Douglas H. Shulman described a vision in which the IRS would move away from the traditional "look back" model of compliance to a "real time" tax process.

Under this vision, the IRS could embed more information return data into its pre-screening filters, and could provide the opportunity for taxpayers to fix the return before it accepts it - if the return contains data that does not match the IRS' records.

The goals of this long-term initiative are to reduce burden for taxpayers and improve overall service and compliance.

The public meetings featured representatives of consumer groups, the tax professional community, government, the employer and payroll community, the software industry and financial industry.  

Real Time Tax System Initiative Power Point

December 8, 2011 Meeting


January 25, 2012 Meeting

Page Last Reviewed or Updated: 27-Feb-2014

The Taxes For Military Members

Taxes for military members How To Get Tax Help Table of Contents You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Taxes for military members By selecting the method that is best for you, you will have quick and easy access to tax help. Taxes for military members Contacting your Taxpayer Advocate. Taxes for military members   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Taxes for military members   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Taxes for military members While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Taxes for military members   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Taxes for military members Call the IRS at 1–800–829–1040. Taxes for military members Call, write, or fax the Taxpayer Advocate office in your area. Taxes for military members Call 1–800–829–4059 if you are a TTY/TDD user. Taxes for military members   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Taxes for military members Free tax services. Taxes for military members   To find out what services are available, get Publication 910, Guide to Free Tax Services. Taxes for military members It contains a list of free tax publications and an index of tax topics. Taxes for military members It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Taxes for military members Personal computer. Taxes for military members With your personal computer and modem, you can access the IRS on the Internet at www. Taxes for military members irs. Taxes for military members gov. Taxes for military members While visiting our web site, you can: Find answers to questions you may have. Taxes for military members Download forms and publications or search for forms and publications by topic or keyword. Taxes for military members View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping. Taxes for military members View Internal Revenue Bulletins published in the last few years. Taxes for military members Search regulations and the Internal Revenue Code. Taxes for military members Receive our electronic newsletters on hot tax issues and news. Taxes for military members Get information on starting and operating a small business. Taxes for military members You can also reach us with your computer using File Transfer Protocol at ftp. Taxes for military members irs. Taxes for military members gov. Taxes for military members TaxFax Service. Taxes for military members Using the phone attached to your fax machine, you can receive forms and instructions by calling 703–368–9694. Taxes for military members Follow the directions from the prompts. Taxes for military members When you order forms, enter the catalog number for the form you need. Taxes for military members The items you request will be faxed to you. Taxes for military members For help with transmission problems, call the FedWorld Help Desk at 703–487–4608. Taxes for military members Phone. Taxes for military members Many services are available by phone. Taxes for military members Ordering forms, instructions, and publications. Taxes for military members Call 1–800–829–3676 to order current and prior year forms, instructions, and publications. Taxes for military members Asking tax questions. Taxes for military members Call the IRS with your tax questions at 1–800–829–1040. Taxes for military members TTY/TDD equipment. Taxes for military members If you have access to TTY/TDD equipment, call 1–800–829–4059 to ask tax questions or to order forms and publications. Taxes for military members TeleTax topics. Taxes for military members Call 1–800–829–4477 to listen to pre-recorded messages covering various tax topics. Taxes for military members Evaluating the quality of our telephone services. Taxes for military members To ensure that IRS representatives give accurate, courteous, and professional answers, we evaluate the quality of our telephone services in several ways. Taxes for military members A second IRS representative sometimes monitors live telephone calls. Taxes for military members That person only evaluates the IRS assistor and does not keep a record of any taxpayer's name or tax identification number. Taxes for military members We sometimes record telephone calls to evaluate IRS assistors objectively. Taxes for military members We hold these recordings no longer than one week and use them only to measure the quality of assistance. Taxes for military members We value our customers' opinions. Taxes for military members Throughout this year, we will be surveying our customers for their opinions on our service. Taxes for military members Walk-in. Taxes for military members You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Taxes for military members Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Taxes for military members Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Taxes for military members Mail. Taxes for military members You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. Taxes for military members Find the address that applies to your part of the country. Taxes for military members Western part of U. Taxes for military members S. Taxes for military members : Western Area Distribution Center Rancho Cordova, CA 95743–0001 Central part of U. Taxes for military members S. Taxes for military members : Central Area Distribution Center P. Taxes for military members O. Taxes for military members Box 8903 Bloomington, IL 61702–8903 Eastern part of U. Taxes for military members S. Taxes for military members and foreign addresses: Eastern Area Distribution Center P. Taxes for military members O. Taxes for military members Box 85074 Richmond, VA 23261–5074 CD-ROM. Taxes for military members You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain: Current tax forms, instructions, and publications. Taxes for military members Prior-year tax forms and instructions. Taxes for military members Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping. Taxes for military members Internal Revenue Bulletins. Taxes for military members The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1–877–233–6767 or on the Internet at www. Taxes for military members irs. Taxes for military members gov. Taxes for military members The first release is available in mid-December and the final release is available in late January. Taxes for military members IRS Publication 3207, Small Business Resource Guide, is an interactive CD-ROM that contains information important to small businesses. Taxes for military members It is available in mid-February. Taxes for military members You can get a free copy by calling 1–800–829–3676 or visiting the IRS web site at www. Taxes for military members irs. Taxes for military members gov. Taxes for military members Prev  Up  Next   Home   More Online Publications