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Www. 1040ez. com Part Six -   Figuring Your Taxes and Credits The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. Chapter 36 discusses the earned income credit. Chapter 37 discusses a wide variety of other credits, such as the adoption credit. Table of Contents 30.   How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31.   Tax on Unearned Income of Certain ChildrenWhat's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Figuring the Child's Tax (Form 8615, Part III) 32.   Child and Dependent Care CreditReminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Employment Taxes for Household Employers 33.   Credit for the Elderly or the DisabledIntroduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You 34.   Child Tax CreditIntroduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV 35.   Education CreditsIntroduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses 36.   Earned Income Credit (EIC)What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Rules for EveryoneRule 1. Your AGI Must Be Less Than: Rule 2. You Must Have a Valid Social Security Number (SSN) Rule 3. Your Filing Status Cannot Be Married Filing Separately Rule 4. You Must Be a U. S. Citizen or Resident Alien All Year Rule 5. You Cannot File Form 2555 or Form 2555-EZ Rule 6. Your Investment Income Must Be $3,300 or Less Rule 7. You Must Have Earned Income Part B. Rules If You Have a Qualifying ChildRule 8. Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. You Cannot Be a Qualifying Child of Another Taxpayer Part C. Rules If You Do Not Have a Qualifying ChildRule 11. You Must Be at Least Age 25 but Under Age 65 Rule 12. You Cannot Be the Dependent of Another Person Rule 13. You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. You Must Have Lived in the United States More Than Half of the Year Part D. Figuring and Claiming the EICRule 15. Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. John and Janet Smith (Form 1040A) Example 2. Kelly Green (Form 1040EZ) 37.   Other CreditsWhat's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Prev  Up  Next   Home   More Online Publications
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Www. 1040ez. com Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. Tax-free exchange of rental property occasionally used for personal purposes. Ordering forms and publications. Tax questions. Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. irs. gov/pub527. What's New Net Investment Income Tax (NIIT).  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). NIIT is a 3. 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. Net investment income may include rental income and other income from passive activities. Use Form 8960, Net Investment Income Tax, to figure this tax. For more information on NIIT, go to IRS. gov and enter “Net Investment Income Tax” in the search box. Reminders Photographs of missing children.  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. We will look at types of income and when each is reported, and at types of expenses and which are deductible. Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. Special rental situations are grouped together in chapter 4. These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. Sale or exchange of rental property.   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. Sale of main home used as rental property.   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. Tax-free exchange of rental property occasionally used for personal purposes.   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes.   For information on the qualifying use standards, see Rev. Proc. 2008–16, 2008 IRB 547, at http://www. irs. gov/irb/2008-10_IRB/ar12. html . For more information on like-kind exchanges, see chapter 1 of Publication 544. Comments and suggestions.   We welcome your comments about this publication and your suggestions for future editions.   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.   You can send your comments from www. irs. gov/formspubs/. Click on “More Information” and then on “Comment on Tax Forms and Publications”.   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Ordering forms and publications.   Visit www. irs. gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Internal Revenue Service 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions.   If you have a tax question, check the information available on IRS. gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses. Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. Prev  Up  Next   Home   More Online Publications