us/form/irs/ty2013

loading…

us/form/irs/ty2013 — Axiom

(f940sa)Schedule A (Form 940) for 2013: Multi-State Employer and Credit Reduction Information#

(f940sa)(document-1)#

Schedule A (Form 940) for 2013: Multi-State Employer and Credit Reduction Information Department of the Treasury — Internal Revenue Service 860312 OMB No. 1545-0028 Employer identification number (EIN) — Name (not your trade name) See the instructions on page 2. File this schedule with Form 940. Place an “X” in the box of EVERY state in which you had to pay state unemployment tax this year. For each state with a credit reduction rate greater than zero, enter the FUTA taxable wages, multiply by the reduction rate, and enter the credit reduction amount. Do not include in the FUTA Taxable Wages box wages that were excluded from state unemployment tax (see the instructions for Step 2). If any states do not apply to you, leave them blank. Postal Abbreviation FUTA Taxable Wages Reduction Rate Credit Reduction AK . . AL . . AR . . AZ . . CA . . CO . . CT . . DC . . DE . . FL . . GA . . HI . . IA . . ID . . IL . . IN . . KS . . KY . . LA . . MA . . MD . . ME . . MI . . MN . . MO . . MS . . MT . . Postal Abbreviation FUTA Taxable Wages Reduction Rate Credit Reduction NC . . ND . . NE . . NH . . NJ . . NM . . NV . . NY . . OH . . OK . . OR . . PA . . RI . . SC . . SD . . TN . . TX . . UT . . VA . . VT . . WA . . WI . . WV . . WY . . PR . . VI . . Total Credit Reduction. Add all amounts shown in the Credit Reduction boxes. Enter the total here and on Form 940, line 11 . . . . . . . . . . . . . . . . . . . . . . For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 940. Cat. No. 16997C Schedule A (Form 940) 2013 × .000 × .000 × .009 × .000 × .009 × .000 × .009 × .000 × .006 × .000 × .009 × .000 × .000 × .000 × .000 × .012 × .000 × .009 × .000 × .000 × .000 × .000 × .000 × .000 × .009 × .000 × .000 × .009 × .000 × .000 × .000 × .000 × .000 × .000 × .009 × .009 × .000 × .000 × .000 × .009 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .000 × .009 × .000 × .000 × .000 × .012

Instructions for Schedule A (Form 940) for 2013: 860412 Multi-State Employer and Credit Reduction Information For more information on completing Schedule A, see the Frequently Asked Questions, available at www.irs.gov/form940. Specific Instructions: Completing Schedule A Step 1. Place an “X” in the box of every state (including the District of Columbia, Puerto Rico, and the U.S. Virgin Islands) in which you had to pay state unemployment taxes this year, even if the state's credit reduction rate is zero. Note. Make sure that you have applied for a state unemployment number for your business. If you do not have an unemployment account number from a state in which you paid wages, contact the state office to receive one. For a list of state unemployment agencies, visit the U.S. Department of Labor's website at www.workforcesecurity.doleta.gov/unemploy/ agencies.asp. The table below provides the two-letter postal abbreviations used on Schedule A. State Postal Abbreviation Alabama AL Alaska AK Arizona AZ Arkansas AR California CA Colorado CO Connecticut CT Delaware DE District of Columbia DC Florida FL Georgia GA Hawaii HI Idaho ID Illinois IL Indiana IN Iowa IA Kansas KS Kentucky KY Louisiana LA Maine ME Maryland MD Massachusetts MA Michigan MI Minnesota MN Mississippi MS Missouri MO State Postal Abbreviation Montana MT Nebraska NE Nevada NV New Hampshire NH New Jersey NJ New Mexico NM New York NY North Carolina NC North Dakota ND Ohio OH Oklahoma OK Oregon OR Pennsylvania PA Rhode Island RI South Carolina SC South Dakota SD Tennessee TN Texas TX Utah UT Vermont VT Virginia VA Washington WA West Virginia WV Wisconsin WI Wyoming WY Puerto Rico PR U.S. Virgin Islands VI Step 2. You are subject to credit reduction if you paid FUTA taxable wages that were also subject to state unemployment taxes in any state listed that has a credit reduction rate greater than zero. If you paid FUTA taxable wages that were also subject to state unemployment taxes in any states that are subject to credit reduction, find the lines for each state. In the FUTA Taxable Wages box, enter the total FUTA taxable wages that you paid in that state. (The FUTA wage base for all states is $7,000.) However, do not include in the FUTA Taxable Wages box wages that were excluded from state unemployment tax. Note. Do not enter your state unemployment wages in the FUTA Taxable Wages box. Then multiply the total FUTA taxable wages by the reduction rate. Enter your total in the Credit Reduction box at the end of the line. Step 3. Total credit reduction To calculate the total credit reduction, add up all of the Credit Reduction boxes and enter the amount in the Total Credit Reduction box. Then enter the total credit reduction on Form 940, line 11. Example 1 You paid $20,000 in wages to each of three employees in State A. State A is subject to credit reduction at a rate of .003 (.3%). Because you paid wages in a state that is subject to credit reduction, you must complete Schedule A and file it with Form 940. Total payments to all employees in State A . . . . . . $60,000 Payments exempt from FUTA tax (see the Instructions for Form 940) . . . . . . . . . . $0 Total payments made to each employee in excess of $7,000 (3 x ($20,000 - $7,000)) . . . . . . . $39,000 Total FUTA taxable wages you paid in State A entered in the FUTA Taxable Wages box ($60,000 - $0 - $39,000) . . . $21,000 Credit reduction rate for State A . . . . . . . . . . .003 Total credit reduction for State A ($21,000 x .003) . . . . . $63 Caution. Do not include in the FUTA Taxable Wages box wages in excess of the $7,000 wage base for each employee subject to state unemployment insurance in the credit reduction state. The credit reduction applies only to FUTA taxable wages that were also subject to state unemployment tax. In this case, you would write $63.00 in the Total Credit Reduction box and then enter that amount on Form 940, line 11. Example 2 You paid $48,000 ($4,000 a month) in wages to Employee A and no payments were exempt from FUTA tax. Employee A worked in State B (not subject to credit reduction) in January and then transferred to State C (subject to credit reduction) on February 1. Because you paid wages in more than one state, you must complete Schedule A and file it with Form 940. The total payments in State B that are not exempt from FUTA tax are $4,000. Since this payment to Employee A does not exceed the $7,000 FUTA wage base, the total FUTA taxable wages paid in State B are $4,000. The total payments in State C that are not exempt from FUTA tax are $44,000. However, $4,000 of FUTA taxable wages was paid in State B with respect to Employee A. Therefore, the total FUTA taxable wages with respect to Employee A in State C are $3,000 ($7,000 (FUTA wage base) - $4,000 (total FUTA taxable wages paid in State B)). Enter $3,000 in the FUTA Taxable Wages box, multiply it by the Reduction Rate, and then enter the result in the Credit Reduction box. Attach Schedule A to Form 940 when you file your return. Page 2

loading…

(f940sa)Schedule A (Form 940) for 2013: Multi-State Employer and Credit Reduction Information#

(f940sa)(document-1)#

(f5695)Form 5695, Residential Energy Credits (2013)#

(f5695)(document-1)#

Form 5695 Department of the Treasury Internal Revenue Service Residential Energy Credits ▶ Information about Form 5695 and its instructions is at www.irs.gov/form5695. ▶ Attach to Form 1040 or Form 1040NR. OMB No. 1545-0074 2013 Attachment Sequence No. 158 Name(s) shown on return Your social security number Part I Residential Energy Efficient Property Credit (See instructions before completing this part.) Note. Skip lines 1 through 11 if you only have a credit carryforward from 2012. 1 Qualified solar electric property costs . . . . . . . . . . . . . . . . . . . . 1 2 Qualified solar water heating property costs . . . . . . . . . . . . . . . . . . 2 3 Qualified small wind energy property costs . . . . . . . . . . . . . . . . . . . 3 4 Qualified geothermal heat pump property costs . . . . . . . . . . . . . . . . . 4 5 Add lines 1 through 4 . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Multiply line 5 by 30% (.30) . . . . . . . . . . . . . . . . . . . . . . . . 6 7 a Qualified fuel cell property. Was qualified fuel cell property installed on or in connection with your main home located in the United States? (See instructions) . . . . . . . . . . . . ▶ 7a Yes No Caution: If you checked the “No” box, you cannot take a credit for qualified fuel cell property. Skip lines 7b through 11. b Print the complete address of the main home where you installed the fuel cell property. Number and street Unit No. City, State, and ZIP code 8 Qualified fuel cell property costs . . . . . . . . . . . . . 8 9 Multiply line 8 by 30% (.30) . . . . . . . . . . . . . . . 9 10 Kilowatt capacity of property on line 8 above ▶ . x $1,000 10 11 Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . 11 12 Credit carryforward from 2012. Enter the amount, if any, from your 2012 Form 5695, line 18 . . 12 13 Add lines 6, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Limitation based on tax liability. Enter the amount from the Residential Energy Efficient Property Credit Limit Worksheet (see instructions) . . . . . . . . . . . . . . . . . . . 14 15 Residential energy efficient property credit. Enter the smaller of line 13 or line 14. Also include this amount on Form 1040, line 52, or Form 1040NR, line 49 . . . . . . . . . . . . . 15 16 Credit carryforward to 2014. If line 15 is less than line 13, subtract line 15 from line 13 . . . . . . . . . . . . . . . . . 16 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13540P Form 5695 (2013)

Form 5695 (2013) Page 2 Part II Nonbusiness Energy Property Credit 17a Were the qualified energy efficiency improvements or residential energy property costs for your main home located in the United States? (see instructions) . . . . . . . . . . . . ▶ 17a Yes No Caution: If you checked the “No” box, you cannot claim the nonbusiness energy property credit. Do not complete Part II. b Print the complete address of the main home where you made the qualifying improvements. Caution: You can only have one main home at a time. Number and street Unit No. City, State, and ZIP code c Were any of these improvements related to the construction of this main home? . . . . . ▶ 17c Yes No Caution: If you checked the “Yes” box, you can only claim the nonbusiness energy property credit for qualifying improvements that were not related to the construction of the home. Do not include expenses related to the construction of your main home, even if the improvements were made after you moved into the home. 18 Lifetime limitation. Enter the amount from the Lifetime Limitation Worksheet (see instructions) . . 18 19 Qualified energy efficiency improvements (original use must begin with you and the component must reasonably be expected to last for at least 5 years; do not include labor costs) (see instructions). a Insulation material or system specifically and primarily designed to reduce heat loss or gain of your home that meets the prescriptive criteria established by the 2009 IECC . . . . . . . . 19a b Exterior doors that meet or exceed the Energy Star program requirements . . . . . . . . 19b c

Metal or asphalt roof that meets or exceeds the Energy Star program requirements and has appropriate pigmented coatings or cooling granules which are specifically and primarily designed to reduce the heat gain of your home . . . . . . . . . . . . . . . . . . . . 19c d Exterior windows and skylights that meet or exceed the Energy Star program requirements . . . . . . . . . . . . . . . . . 19d e Maximum amount of cost on which the credit can be figured . . . . 19e f

If you claimed window expenses on your Form 5695 for 2006, 2007, 2009, 2010, 2011, or 2012, enter the amount from the Window Expense Worksheet (see instructions); otherwise enter -0- . . . . . . . . 19f g Subtract line 19f from line 19e. If zero or less, enter -0- . . . . . . 19g h Enter the smaller of line 19d or line 19g . . . . . . . . . . . . . . . . . . . . 19h 20 Add lines 19a, 19b, 19c, and 19h . . . . . . . . . . . . . . . . . . . . . . 20 21 Multiply line 20 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . 21 22 Residential energy property costs (must be placed in service by you; include labor costs for onsite preparation, assembly, and original installation) (see instructions). a Energy-efficient building property. Do not enter more than $300 . . . . . . . . . . . . 22a b Qualified natural gas, propane, or oil furnace or hot water boiler. Do not enter more than $150 . . 22b c Advanced main air circulating fan used in a natural gas, propane, or oil furnace. Do not enter more than $50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22c 23 Add lines 22a through 22c . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Add lines 21 and 23 . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Maximum credit amount. (If you jointly occupied the home, see instructions) . . . . . . . . 25 26 Enter the amount, if any, from line 18 . . . . . . . . . . . . . . . . . . . . . 26 27 Subtract line 26 from line 25. If zero or less, stop; you cannot take the nonbusiness energy property credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 28 Enter the smaller of line 24 or line 27 . . . . . . . . . . . . . . . . . . . . . 28 29 Limitation based on tax liability. Enter the amount from the Nonbusiness Energy Property Credit Limit Worksheet (see instructions) . . . . . . . . . . . . . . . . . . . . . . 29 30 Nonbusiness energy property credit. Enter the smaller of line 28 or line 29. Also include this amount on Form 1040, line 52, or Form 1040NR, line 49 . . . . . . . . . . . . . . 30 Form 5695 (2013) $2,000 $500

Form 5695 (2013) Page 3 General Instructions Section references are to the Internal Revenue Code. Future Developments For the latest information about developments related to Form 5695 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form5695. Purpose of Form Use Form 5695 to figure and take your residential energy credits. The residential energy credits are: • The residential energy efficient property credit, and • The nonbusiness energy property credit. Also use Form 5695 to take any residential energy efficient property credit carryforward from 2012 or to carry the unused portion of the credit to 2014. Who Can Take the Credits You may be able to take the credits if you made energy saving improvements to your home located in the United States in 2013. Home. A home is where you lived in 2013 and can include a house, houseboat, mobile home, cooperative apartment, condominium, and a manufactured home that conforms to Federal Manufactured Home Construction and Safety Standards. You must reduce the basis of your home by the amount of any credit allowed. Main home. Your main home is generally the home where you live most of the time. A temporary absence due to special circumstances, such as illness, education, business, military service, or vacation, will not change your main home. Costs. For purposes of both credits, costs are treated as being paid when the original installation of the item is completed, or, in the case of costs connected with the reconstruction of your home, when your original use of the reconstructed home begins. For purposes of the residential energy efficient property credit only, costs connected with the construction of a home are treated as being paid when your original use of the constructed home begins. If less than 80% of the use of an item is for nonbusiness purposes, only that portion of the costs that is allocable to the nonbusiness use can be used to determine either credit. ▲ ! CAUTION Only the residential energy efficient property credit (Part I) is available for both existing homes and homes being constructed. The nonbusiness energy property credit (Part II) is only available for existing homes. Association or cooperative costs. 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 such association or corporation. ▲ ! CAUTION If you received a subsidy from a public utility for the purchase or installation of an energy conservation product and that subsidy was not included in your gross income, you must reduce your cost for the product by the amount of that subsidy before you compute your credit. This rule also applies if a third party (such as a contractor) receives the subsidy on your behalf. Residential Energy Efficient Property Credit (Part I) If you made energy saving improvements to more than one home that you used as a residence during 2013, enter the total of those costs on the applicable line(s) of one Form 5695. For qualified fuel cell property, see Lines 7a and 7b, later. You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, small wind energy property, geothermal heat pump property, and fuel cell property. Include any labor costs properly allocable to the onsite preparation, assembly, or original installation of the residential energy efficient property and for piping or wiring to interconnect such property to the home. 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. Qualified solar electric property costs. Qualified solar electric property costs are costs for property that uses solar energy to generate electricity for use in your home located in the United States. No costs relating to a solar panel or other property installed as a roof (or portion thereof) will fail to qualify solely because the property constitutes a structural component of the structure on which it is installed. The home does not have to be your main home. Qualified solar water heating property costs. Qualified solar water heating property costs are costs for property to heat water for use in your home located in the United States if at least half of the energy used by the solar water heating property for such purpose is derived from the sun. No costs relating to a solar panel or other property installed as a roof (or portion thereof) will fail to qualify solely because the property constitutes a structural component of the structure on which it is installed. To qualify for the credit, the property must be certified for performance by the nonprofit Solar Rating Certification Corporation or a comparable entity endorsed by the government of the state in which the property is installed. The home does not have to be your main home. Qualified small wind energy property costs. Qualified small wind energy property costs are costs for property that uses a wind turbine to generate electricity for use in connection with your home located in the United States. The home does not have to be your main home. Qualified geothermal heat pump property costs. Qualified geothermal heat pump property costs are costs for qualified geothermal heat pump property installed on or in connection with your home located in the United States. Qualified geothermal heat pump property is any equipment that uses the ground or ground water as a thermal energy source to heat your home or as a thermal energy sink to cool your home. To qualify for the credit, the geothermal heat pump property must meet the requirements of the Energy Star program that are in effect at the time of purchase. The home does not have to be your main home. Qualified fuel cell property costs. Qualified fuel cell property costs are costs for qualified fuel cell property installed on or in connection with your main home located in the United States. Qualified fuel cell property is an integrated system comprised of a fuel cell stack assembly and associated balance of plant components that converts a fuel into electricity using electrochemical means. To qualify for the credit, the fuel cell property must have a nameplate capacity of at least one-half kilowatt of electricity using an electrochemical process and an electricity-only generation efficiency greater than 30%. ▲ ! CAUTION Costs allocable to a swimming pool, hot tub, or any other energy storage medium which has a function other than the function of such storage do not qualify for the residential energy efficiency credit. Joint occupancy. If you occupied your home jointly with someone other than your spouse, each occupant must complete his or her own Form 5695. To figure the credit, the maximum qualifying costs that can be taken into account by all occupants for qualified fuel cell property costs is $1,667 for each one-half kilowatt of capacity of the property. The amount allocable to you for qualified fuel cell property costs is the lesser of: 1. The amount you paid, or 2. The maximum qualifying cost of the property multiplied by a fraction. The numerator is the amount you paid and the denominator is the total amount paid by you and all other occupants. These rules do not apply to married individuals filing a joint return. Example. Taxpayer A owns a house with Taxpayer B where they both reside. In 2013, they installed qualified fuel cell property at a cost of $20,000 with a kilowatt capacity of 5. Taxpayer A paid $12,000 towards the cost of the property and Taxpayer B paid the remaining $8,000. The amount to be allocated is $16,670 ($1,667 x 10 (kilowatt capacity x 2)). The amount of cost allocable to Taxpayer A is $10,002 ($16,670 x $12,000/$20,000). The amount of cost allocable to Taxpayer B is $6,668 ($16,670 x $8,000/$20,000). Nonbusiness Energy Property Credit (Part II) You may be able to take a credit equal to the sum of: 1. 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and 2. Any residential energy property costs paid or incurred in 2013.

Form 5695 (2013) Page 4 However, this credit is limited as follows. • A total combined credit limit of $500 for all tax years after 2005. • A combined credit limit of $200 for windows for all tax years after 2005. • A credit limit for residential energy property costs for 2013 of $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. ▲ ! CAUTION If the total of any nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you generally cannot take the credit in 2013. Subsidized energy financing. Any amounts provided for by subsidized energy financing cannot be used to figure the nonbusiness energy property credit. This is financing provided under a federal, state, or local program, the principal purpose of which is to provide subsidized financing for projects designed to conserve or produce energy. Qualified energy efficiency improvements. Qualified energy efficiency improvements are the following building envelope components installed on or in your main home that you owned during 2013 located in the United States if the original use of the component begins with you, the component can be expected to remain in use at least 5 years, and the component meets certain energy standards. • Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home when installed in or on such a home. • Exterior windows and skylights. • Exterior doors. • Any metal roof with appropriate pigmented coatings or asphalt roof with appropriate cooling granules that are specifically and primarily designed to reduce the heat gain of your home. For purposes of figuring the credit, do not include amounts paid for the onsite preparation, assembly, or original installation of the building envelope component. ▲ ! CAUTION To qualify for the credit, qualified energy efficiency improvements must meet certain energy efficiency requirements. See Lines 19a Through 19h, later, for details. Residential energy property costs. Residential energy property costs are costs of new qualified energy property that is installed on or in connection with your main home that you owned during 2013 located in the United States. Include any labor costs properly allocable to the onsite preparation, assembly, or original installation of the energy property. Qualified residential energy property is any of the following. • Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heaters; and stoves that use biomass fuel. • Qualified natural gas, propane, or oil furnaces and qualified natural gas, propane, or oil hot water boilers. • Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. ▲ ! CAUTION To qualify for the credit, qualified residential energy property must meet certain energy efficiency requirements. See Lines 22a Through 22c, later, for details. Joint ownership of qualified property. If you and a neighbor shared the cost of qualifying property to benefit each of your main homes, both of you can take the nonbusiness energy property credit. You figure your credit on the part of the cost you paid. The limit on the amount of the credit applies to each of you separately. Married taxpayers with more than one home. If both you and your spouse owned and lived apart in separate main homes, the limit on the amount of the credit applies to each of you separately. If you are filing separate returns, both of you would complete a separate Form 5695. If you are filing a joint return, figure your nonbusiness energy property credit as follows. 1. Complete lines 17a through 17c and 19 through 24 of a separate Form 5695 for each main home. 2. Figure the amount to be entered on line 24 of both forms (but not more than $500 for each form) and enter the combined amount on line 24 of one of the forms. 3. On line 25 of the form with the combined amount on line 24, cross out the preprinted $500 and enter $1,000. 4. On the dotted line to the left of line 25, enter “More than one main home.” Then, complete the rest of this form, including line 18. The amount on line 18 can exceed $500. 5. Attach both forms to your return. Joint occupancy. If you owned your home jointly with someone other than your spouse, each owner must complete his or her own Form 5695. To figure the credit, there are no maximum qualifying costs for insulation, exterior doors, and a metal or asphalt roof. Enter the amounts you paid for these items on the appropriate lines of Form 5695, Part II. For windows and residential energy property costs, the amount allocable to you is the smaller of: 1. The amount you paid, or 2. The maximum qualifying cost* of the property multiplied by a fraction. The numerator is the amount you paid and the denominator is the total amount paid by you and all other owners. *$2,000 for windows; $300 for energy-efficient building property; $150 for qualified natural gas, propane, or oil furnace or hot water boiler; or $50 for an advanced main air circulating fan. Specific Instructions Part I Residential Energy Efficient Property Credit Before you begin Part I: Figure the amount of any of the following credits you are claiming. • Credit for the elderly or the disabled. • Nonbusiness energy property credit (Part II of this form). • Adoption credit. • Mortgage interest credit. • District of Columbia first-time homebuyer credit. • Alternative motor vehicle credit. • Qualified plug-in electric vehicle credit. • Qualified plug-in electric drive motor vehicle credit. TIP Also include on lines 1 through 4, and 8, any labor costs properly allocable to the onsite preparation, assembly, or original installation of the property and for piping or wiring to interconnect such property to the home. Line 1 Enter the amounts you paid for qualified solar electric property. See Qualified solar electric property costs, earlier. Line 2 Enter the amounts you paid for qualified solar water heating property. See Qualified solar water heating property costs, earlier. Line 3 Enter the amounts you paid for qualified small wind energy property. See Qualified small wind energy property costs, earlier. Line 4 Enter the amounts you paid for qualified geothermal heat pump property. See Qualified geothermal heat pump property costs, earlier. Lines 7a and 7b Any qualified fuel cell property costs must have been for your main home located in the United States. See Main home, earlier. If you check the “No” box, you cannot include any fuel property costs on line 8. If you check the “Yes” box, enter the full address of your main home during 2013 on line 7b. If you and your spouse are filing jointly and you each have different main homes with qualified fuel cell property costs, provide on line 7b the address of your main home. Add a sheet providing the address of your spouse's main home. You and your spouse should add your qualified fuel cell property costs together on line 8 of one Form 5695.

Form 5695 (2013) Page 5 Line 8 Enter the amounts you paid for qualified fuel cell property. See Qualified fuel cell property costs, earlier. Line 14 Complete the following worksheet to figure the amount to enter on line 14. If you are claiming the child tax credit for 2013, enter on line 4 of the worksheet, the amount from line 12 of the Line 11 Worksheet in Pub. 972. TIP If you are not claiming the child tax credit for 2013, you do not need Pub. 972. Residential Energy Efficient Property Credit Limit Worksheet—Line 14 1. Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . . . . . . . . 1. 2. Enter the total, if any, of your credits from Form 1040, lines 47 through 50, and Schedule R, line 22; or Form 1040NR, lines 45 through 47 . . 2. 3. Enter the amount, if any, from Form 5695, line 30 3. 4. Enter the amount, if any, from line 12 of the Line 11 Worksheet in Pub. 972 if you are claiming the child tax credit . . . . . . . . . . 4. 5. Enter the amount, if any, from Form 8396, line 9 5. 6. Enter the amount, if any, from Form 8839, line 16 6. 7. Enter the amount, if any, from Form 8859, line 3 7. 8. Enter the amount, if any, from Form 8910, line 15 8. 9. Enter the amount, if any, from Form 8936, line 23 9. 10. Add lines 2 through 9 . . . . . . . . 10. 11. Subtract line 10 from line 1. Also enter this amount on Form 5695, line 14. If zero or less, enter -0- on Form 5695, lines 14 and 15 . . 11. Manufacturer’s certification. For purposes of taking the credit, you can rely on the manufacturer’s certification in writing that a product is qualifying property for the credit. Do not attach the certification to your return. Keep it for your records. Line 16 If you cannot use all of the credit because of the tax liability limit (line 14 is less than line 13), you can carry the unused portion of the credit to 2014. File this form even if you cannot use any of your credit in 2013. Part II Nonbusiness Energy Property Credit Before you begin Part II: Figure the amount of any credit for the elderly or the disabled you are claiming. Lines 17a Through 17c Line 17a. To qualify for the credit, any qualified energy efficiency improvements or residential energy property costs must have been for your main home located in the United States. See Main home, earlier. If you check the “No” box, you cannot take the nonbusiness energy property credit. Line 17b. Enter the full address of your main home during 2013. Line 17c. You may only include expenses for qualified improvements for an existing home or for an addition or renovation to an existing home, and not for a newly constructed home. If you check the “Yes” box, you cannot claim any expenses for qualified improvements that are related to the construction of your home, even if the improvement is installed after you have moved into the home. Line 18 If you took a nonbusiness energy property credit in 2006, 2007, 2009, 2010, 2011, or 2012, complete the following worksheet to figure the amount to enter on line 18. If the total of the credits on line 7 of the worksheet is $500 or more, you generally cannot take this credit in 2013. Lifetime Limitation Worksheet—Line 18 1. Enter the amount, if any, from your 2006 Form 5695, line 12 . . . . . . . . . . 1. 2. Enter the amount, if any, from your 2007 Form 5695, line 15 . . . . . . . . . . 2. 3. Enter the amount, if any, from your 2009 Form 5695, line 11 . . . . . . . . . . 3. 4. Enter the amount, if any, from your 2010 Form 5695, line 11 . . . . . . . . . . 4. 5. Enter the amount, if any, from your 2011 Form 5695, line 14 . . . . . . . . . . 5. 6. Enter the amount, if any, from your 2012 Form 5695, line 32 . . . . . . . . . . 6. 7. Add lines 1 through 6. Also enter this amount on Form 5695, line 18. If $500 or more, stop; you cannot take the nonbusiness energy property credit . . . . . . . . . . . . 7. Lines 19a Through 19h Note. A reference to the IECC is a reference to the 2009 International Energy Conservation Code as in effect (with supplements) on February 17, 2009. ▲ ! CAUTION Do not include on lines 19a through 19d any amounts paid for the onsite preparation, assembly, or original installation of the components. Line 19a. Enter the amounts you paid for any insulation material or system (including any vapor retarder or seal to limit infiltration) that is specifically and primarily designed to reduce the heat loss or gain of your home when installed in or on such home and meets the prescriptive criteria established by the IECC. ▲ ! CAUTION A component is not specifically and primarily designed to reduce the heat loss or gain of your home if it provides structural support or a finished surface (such as drywall or siding) or its principal purpose is to serve any function unrelated to the reduction of heat loss or gain. Line 19b. Enter the amounts you paid for exterior doors that meet or exceed the Energy Star program requirements. Line 19c. Enter the amounts you paid for a metal roof with the appropriate pigmented coatings or an asphalt roof with the appropriate cooling granules that are specifically and primarily designed to reduce the heat gain of your home. The roof must meet or exceed the Energy Star program requirements in effect at the time of purchase or installation. Line 19d. Enter the amounts you paid for exterior windows and skylights that meet or exceed the Energy Star program requirements. ▲ ! CAUTION If you took the credit for windows in 2006, 2007, 2009, 2010, 2011, or 2012, you may not be able to include window expenses this year. Line 19f. If you reported expenses on your 2006 Form 5695, line 2b; 2007 Form 5695, line 2d; 2009 Form 5695, line 2b; 2010 Form 5695, line 2b; 2011 Form 5695, line 3d; or 2012 Form 5695, line 21d, then use the worksheet next to figure the amount to enter on line 19f.

Form 5695 (2013) Page 6 Window Expense Worksheet—Line 19f 1. Enter the amount from your 2006 Form 5695, line 2b . . . . . . . . . . . . 1. 2. Enter the amount from your 2007 Form 5695, line 2d . . . . . . . . . . . . 2. 3. Enter the amount from your 2009 Form 5695, line 2b . . . . . . . . . . . . 3. 4. Enter the amount from your 2010 Form 5695, line 2b . . . . . . . . . . . . 4. 5. Add lines 3 and 4 . . . . . . . . . 5. 6. Multiply line 5 by 3.0 . . . . . . . . 6. 7. Enter the amount from your 2011 Form 5695, line 3d . . . . . . . . . . . . 7. 8. Enter the amount from your 2012 Form 5695, line 21d . . . . . . . . . . . . 8. 9. Add lines 1, 2, 6, 7, and 8. Also enter this amount on Form 5695, line 19f . . . . . 9. Manufacturer’s certification. For purposes of taking the credit, you can rely on a manufacturer’s certification in writing that a building envelope component is an eligible building envelope component. Do not attach the certification to your return. Keep it for your records. Lines 22a Through 22c TIP Also include on lines 22a through 22c any labor costs properly allocable to the onsite preparation, assembly, or original installation of the property. Line 22a. Enter the amounts you paid for energy-efficient building property. Energy-efficient building property is any of the following. • An electric heat pump water heater that yields an energy factor of at least 2.0 in the standard Department of Energy test procedure. • An electric heat pump that achieves the highest efficiency tier established by the Consortium for Energy Efficiency (CEE) as in effect on January 1, 2009. • A central air conditioner that achieves the highest efficiency tier that has been established by the CEE as in effect on January 1, 2009. • A natural gas, propane, or oil water heater that has an energy factor of at least 0.82 or a thermal efficiency of at least 90%. • A stove that uses the burning of biomass fuel to heat your home or heat water for your home that has a thermal efficiency rating of at least 75%. Biomass fuel is any plant-derived fuel available on a renewable or recurring basis, including agricultural crops and trees, wood and wood waste and residues (including wood pellets), plants (including aquatic plants), grasses, residues, and fibers. Do not enter more than $300 on line 22a. Line 22b. Enter the amounts you paid for a natural gas, propane, or oil furnace or hot water boiler that achieves an annual fuel utilization rate of at least 95. Do not enter more than $150 on line 22b. Line 22c. Enter the amounts you paid for an advanced main air circulating fan used in a natural gas, propane, or oil furnace that has an annual electricity use of no more than 2% of the total annual energy use of the furnace (as determined in the standard Department of Energy test procedures). Do not enter more than $50 on line 22c. Manufacturer’s certification. For purposes of taking the credit, you can rely on a manufacturer’s certification in writing that a product is qualified residential energy property. Do not attach the certification to your return. Keep it for your records. Line 25 If the rules discussed earlier for joint occupancy apply, cross out the preprinted $500 on line 25 and enter on line 25 the smaller of: 1. The amount on line 24, or 2. $500 multiplied by a fraction. The numerator is the amount on line 24. The denominator is the total amount from line 24 for all owners. For more details, see Joint occupancy, earlier. Line 29 Complete the worksheet below to figure the amount to enter on line 29. Nonbusiness Energy Property Credit Limit Worksheet—Line 29 1. Enter the amount from Form 1040, line 46, or Form 1040NR, line 44 . . . . . . . 1. 2. Enter the total, if any, of your credits from Form 1040, lines 47 through 50, and Schedule R, line 22; or Form 1040NR, lines 45 through 47 . . 2. 3.

Subtract line 2 from line 1. Also enter this amount on Form 5695, line 29. If zero or less, stop; you cannot take the nonbusiness energy property credit. . . . . . . . . . 3.

(f8880)Form 8880, Credit for Qualified Retirement Savings Contributions (2013)#

(f8880)(document-1)#

Form 8880 Department of the Treasury Internal Revenue Service Credit for Qualified Retirement Savings Contributions ▶ Attach to Form 1040, Form 1040A, or Form 1040NR. ▶ Information about Form 8880 and its instructions is at www.irs.gov/form8880. OMB No. 1545-0074 2013 Attachment Sequence No. 54 Name(s) shown on return Your social security number ▲ ! CAUTION You cannot take this credit if either of the following applies. • The amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37 is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). • 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 (see instructions).

(a) You

(b) Your spouse 1 Traditional and Roth IRA contributions for 2013. Do not include rollover contributions . . . . . . . . . . . . . . . . . . . . 1 2

Elective deferrals to a 401(k) or other qualified employer plan, voluntary employee contributions, and 501(c)(18)(D) plan contributions for 2013 (see instructions) . . . . . . . . . . . . . . . . . . 2 3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . 3 4

Certain distributions received after 2010 and before the due date (including extensions) of your 2013 tax return (see instructions). If married filing jointly, include both spouses’ amounts in both columns. See instructions for an exception . . . . . . . . . . . . . 4 5 Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . 5 6 In each column, enter the smaller of line 5 or $2,000 . . . . . . 6 7 Add the amounts on line 6. If zero, stop; you cannot take this credit . . . . . . . . . . 7 8 Enter the amount from Form 1040, line 38*; Form 1040A, line 22; or Form 1040NR, line 37 . . . . . . . . . . . . . . . . . 8 9 Enter the applicable decimal amount shown below: If line 8 is— Over— But not over— And your filing status is— Married filing jointly Head of household Single, Married filing separately, or Qualifying widow(er) Enter on line 9—

--- $17,750 .5 .5 .5 $17,750 $19,250 .5 .5 .2 $19,250 $26,625 .5 .5 .1 $26,625 $28,875 .5 .2 .1 $28,875 $29,500 .5 .1 .1 $29,500 $35,500 .5 .1 .0 $35,500 $38,500 .2 .1 .0 $38,500 $44,250 .1 .1 .0 $44,250 $59,000 .1 .0 .0 $59,000 --- .0 .0 .0 Note: If line 9 is zero, stop; you cannot take this credit. 9 X . 10 Multiply line 7 by line 9 . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Limitation based on tax liability. Enter the amount from the Credit Limit Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Credit for qualified retirement savings contributions. Enter the smaller of line 10 or line 11 here and on Form 1040, line 50; Form 1040A, line 32; or Form 1040NR, line 47 . . . . . . . . 12 *See Pub. 590 for the amount to enter if you are filing Form 2555, 2555-EZ, or 4563 or you are excluding income from Puerto Rico. For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 33394D Form 8880 (2013)

Form 8880 (2013) Page 2 General Instructions Section references are to the Internal Revenue Code. Future Developments For the latest information about developments related to Form 8880 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8880. Purpose of Form Use Form 8880 to figure the amount, if any, of your retirement savings contributions credit (also known as the saver’s credit). TIP This credit can be claimed in addition to any IRA deduction claimed on Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32. Who Can Take This Credit You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions (other than rollover contributions) to a traditional or Roth IRA, (b) elective deferrals to a 401(k), 403(b), governmental 457, SEP, or SIMPLE plan, (c) voluntary employee contributions to a qualified retirement plan as defined in section 4974(c) (including the federal Thrift Savings Plan), or (d) contributions to a 501(c)(18)(D) plan. However, you cannot take the credit if either of the following applies: • The amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). • 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. ▲ ! CAUTION You will need to refigure the amount on Form 1040, line 38, if you are filing Form 2555, 2555-EZ, or 4563 or you are excluding income from Puerto Rico. See Pub. 590 for details. 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. A school includes technical, trade, and mechanical schools. It does not include on-the-job training courses, correspondence schools, or schools offering courses only through the Internet. Specific Instructions Column (b) Complete column (b) only if you are filing a joint return. Line 2 Include on line 2 any of the following amounts. • Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions under section 402A), or to a governmental 457, SEP, or SIMPLE plan. • Voluntary employee contributions to a qualified retirement plan as defined in section 4974(c) (including the federal Thrift Savings Plan). • Contributions to a 501(c)(18)(D) plan. These amounts may be shown in box 12 of your Form(s) W-2 for 2013. Note. Contributions designated under section 414(h)(2) are treated as employer contributions and as such they are not voluntary contributions made by the employee. They do not qualify for the credit and should not be included on line 2. Line 4 Enter the total amount of distributions you, and your spouse if filing jointly, received after 2010 and before the due date of your 2013 return (including extensions) from any of the following types of plans. • Traditional or Roth IRAs. • 401(k), 403(b), governmental 457, 501(c)(18)(D), SEP, or SIMPLE plans. • Qualified retirement plans as defined in section 4974(c) (including the federal Thrift Savings Plan). Do not include any: • Distributions not taxable as the result of a rollover or a trustee-to- trustee transfer. • Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. • Distributions from your eligible retirement plan (other than a Roth IRA) rolled over or converted to your Roth IRA. • Loans from a qualified employer plan treated as a distribution. • Distributions of excess contributions or deferrals (and income allocable to such contributions or deferrals). • Distributions of contributions made to an IRA during a tax year and returned (with any income allocable to such contributions) on or before the due date (including extensions) for that tax year. • Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). • Distributions from a military retirement plan. • Distributions from an inherited IRA by a nonspousal beneficiary. If you are filing a joint return, include both spouses’ amounts in both columns. Exception. Do not include your spouse’s distributions with yours when entering an amount on line 4 if you and your spouse did not file a joint return for the year the distribution was received. Example. You received a distribution of $5,000 from a qualified retirement plan in 2013. Your spouse received a distribution of $2,000 from a Roth IRA in 2011. You and your spouse file a joint return in 2013, but did not file a joint return in 2011. You would include $5,000 in column (a) and $7,000 in column (b). Line 7 Add the amounts from line 6 columns (a) and (b), and enter the total. Line 11 Before you complete the following worksheet, figure the amount of any credit for the elderly or the disabled you are claiming on Form 1040, line 53. See Schedule R (Form 1040A or 1040) to figure the credit. Credit Limit Worksheet Complete this worksheet to figure the amount to enter on line 11. 1. Enter the amount from Form 1040, line 46; Form 1040A, line 28; Form 1040NR, line 44 1. 2. Form 1040 filers: Enter the total of your credits from lines 47 through 49 and Schedule R, line 22. Form 1040A filers: Enter the total of your credits from lines 29 through 31. Form 1040NR filers: Enter the total of your credits from line 45 and 46 . . . . . 2. 3. Subtract line 2 from line 1. Also enter this amount on Form 8880, line 11. But if zero or less, stop; you cannot take the credit—do not file this form . . . . . . . . . . 3.

(i1040sca)Instructions for Schedule A (Form 1040), Itemized Deductions (2013)#

(i1040sca)(page-1)Page 1#

Certain Cash Contributions for Typhoon Haiyan Relief Efforts in the Philippines Can Be Deducted on Your 2013 Tax Return A new law allows you to choose to deduct certain charitable contributions of money on your 2013 tax return instead of your 2014 return. The contributions must have been made after March 25, 2014, and before April 15, 2014, for the relief of victims in the Republic of the Philippines affected by the November 8, 2013, typhoon. Contributions of money include contributions made by cash, check, money order, credit card, charge card, debit card, or via cell phone.

The new law was enacted after the 2013 forms, instructions, and publications had already been printed. When preparing your 2013 tax return, you may complete the forms as if these contributions were made on December 31, 2013, instead of in 2014. To deduct your charitable contributions, you must itemize deductions on Schedule A (Form 1040) or Schedule A (Form 1040NR).

The contribution must be made to a qualified organization and meet all other requirements for charitable contribution deductions. However, if you made the contribution by phone or text message, a telephone bill showing the name of the donee organization, the date of the contribution, and the amount of the contribution will satisfy the recordkeeping requirement. Therefore, for example, if you made a $10 charitable contribution by text message that was charged to your telephone or wireless account, a bill from your telecommunications company containing this information satisfies the recordkeeping requirement.

(i1040sca)(page-2)Page 2#

Department of the Treasury Internal Revenue Service 2013 Instructions for Schedule A (Form 1040) Itemized Deductions Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction. If you itemize, you can deduct a part of your medical and dental expenses and unre- imbursed employee business expenses, and amounts you paid for certain taxes, inter- est, contributions, and miscellaneous expenses. You can also deduct certain casualty and theft losses. If you and your spouse paid expenses jointly and are filing separate returns for 2013, see Pub. 504 to figure the portion of joint expenses that you can claim as itemiz- ed deductions. Do not include on Schedule A items deducted elsewhere, such as on Form 1040 or Schedule C, C-EZ, E, or F. CAUTION ! Section references are to the Internal Revenue Code unless otherwise noted. Future Developments. For the latest information about developments related to Schedule A (Form 1040) and its in- structions, such as legislation enacted af- ter they were published, go to www.irs.gov/schedulea. What's New Medical and dental expenses. Begin- ning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceeds 10% of your ad- justed gross income (7.5% if either you or your spouse was born before January 2, 1949). Limit on itemized deductions. Begin- ning January 1, 2013, itemized deduc- tions for taxpayers with adjusted gross incomes above $150,000 may be re- duced. See the instructions for line 29. Standard mileage rates. The standard mileage rate allowed for operating ex- penses for a car when you use it for medical reasons is 24 cents per mile. The business standard mileage rate is 56.5 cents per mile. The 2013 rate for use of your vehicle to do volunteer work for certain charitable organizations re- mains at 14 cents per mile. Ponzi-type investment schemes on Form 4684. There is a new Section C on Form 4684 for 2013. You must com- plete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Reve- nue Procedure 2009-20, as modified by Revenue Procedure 2011-58. Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. You do not need to complete Appendix A. Medical and Dental Expenses You generally can deduct only the part of your medical and dental expenses that exceeds 10% of the amount on Form 1040, line 38. However, if either you or your spouse was born before January 2, 1949, you can deduct the part of your medical and dental expenses that ex- ceeds 7.5% of the amount on Form 1040, line 38. See the instructions for line 3. Pub. 502 discusses the types of ex- penses you can and cannot deduct. It al- so explains when you can deduct capital expenses and special care expenses for disabled persons. If you received a distribution from a health savings account or a medical savings account in 2013, see Pub. 969 to figure your de- duction. CAUTION ! Examples of Medical and Dental Payments You Can Deduct To the extent you were not reimbursed, you can deduct what you paid for: Insurance premiums for medical and dental care, including premiums for qualified long-term care insurance con- tracts as defined in Pub. 502. But see Limit on long-term care premiums you can deduct, later. Reduce the insurance premiums by any self-employed health insurance deduction you claimed on Form 1040, line 29. You cannot deduct insurance premiums paid with pretax dollars because the premiums are not in- cluded in box 1 of your Form(s) W-2. If you are a retired public safety officer, you cannot deduct any premiums you paid to the extent they were paid for with a tax-free distribution from your re- tirement plan. If, during 2013, you were an eligible trade adjustment assis- tance (TAA) recipient, alterna- tive TAA (ATAA) recipient, reemploy- ment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must reduce your insurance premiums by any amounts used to figure the health coverage tax credit. See the instructions for Line 1. Prescription medicines or insulin. CAUTION ! A-1 Dec 16, 2013 Cat. No. 53061X

(i1040sca)(page-3)Page 3#

Acupuncturists, chiropractors, den- tists, eye doctors, medical doctors, occu- pational therapists, osteopathic doctors, physical therapists, podiatrists, psychia- trists, psychoanalysts (medical care on- ly), and psychologists. Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths your doctor ordered. Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit. Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you can deduct only the cost of the nursing help. Hospital care (including meals and lodging), clinic costs, and lab fees. Qualified long-term care services (see Pub. 502). The supplemental part of Medicare insurance (Medicare B). The premiums you pay for Medi- care Part D insurance. A program to stop smoking and for prescription medicines to alleviate nico- tine withdrawal. A weight-loss program as treat- ment for a specific disease (including obesity) diagnosed by a doctor. Medical treatment at a center for drug or alcohol addiction. Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining them. Surgery to improve defective vi- sion, such as laser eye surgery or radial keratotomy. Lodging expenses (but not meals) while away from home to receive medi- cal care in a hospital or a medical care facility related to a hospital, provided there was no significant element of per- sonal pleasure, recreation, or vacation in the travel. Do not deduct more than $50 a night for each eligible person. Ambulance service and other travel costs to get medical care. If you used your own car, you can claim what you spent for gas and oil to go to and from the place you received the care; or you can claim 24 cents per mile. Add park- ing and tolls to the amount you claim under either method. Cost of breast pumps and supplies that assist lactation. Deceased taxpayer. Certain medical expenses paid out of a deceased taxpay- er's estate can be claimed on the de- ceased taxpayer's final return. See Pub. 502 for details. Limit on long-term care premiums you can deduct. The amount you can deduct for qualified long-term care in- surance contracts (as defined in Pub. 502) depends on the age, at the end of 2013, of the person for whom the premi- ums were paid. See the following chart for details. IF the person was, at the end of 2013, age . . . THEN the most you can deduct is . . . . 40 or under $ 360 41–50 $ 680 51–60 $ 1,360 61–70 $ 3,640 71 or older $ 4,550 Examples of Medical and Dental Payments You Cannot Deduct The cost of diet food. Cosmetic surgery unless it was necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or a disfig- uring disease. Life insurance or income protec- tion policies. The Medicare tax on your wages and tips or the Medicare tax paid as part of the self-employment tax or household employment taxes. If you were born before Janu- ary 2, 1949, but not entitled to social security benefits, you can deduct premiums you voluntarily paid for Medicare A coverage. Nursing care for a healthy baby. But you may be able to take a credit for the amount you paid. See the instruc- tions for Form 2441. Illegal operations or drugs. Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made ver- sions of U.S.-approved drugs manufac- tured without FDA approval. Nonprescription medicines, other than insulin, (including nicotine gum and certain nicotine patches). TIP Travel your doctor told you to take for rest or a change. Funeral, burial, or cremation costs. Line 1 Medical and Dental Expenses Enter the total of your medical and den- tal expenses, after you reduce these ex- penses by any payments received from insurance or other sources. See Reim- bursements, later. Do not forget to include insur- ance premiums you paid for medical and dental care. But if you claimed the self-employed health in- surance deduction on Form 1040, line 29, reduce the premiums by the amount on line 29. If, during 2013, you were an eligible trade adjustment assis- tance (TAA) recipient, alterna- tive TAA (ATAA) recipient, reemploy- ment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Sched- ule A, line 1. When figuring the amount of insurance premiums you can deduct on Schedule A, do not include: Any amounts you included on Form 8885, line 4, Any qualified health insurance pre- miums you paid to “U.S. Treasury—HCTC,” or Any health coverage tax credit ad- vance payments shown in box 1 of Form 1099-H. Whose medical and dental expenses can you include? You can include medical and dental bills you paid in 2013 for anyone who was one of the fol- lowing either when the services were provided or when you paid for them. Yourself and your spouse. All dependents you claim on your return. Your child whom you do not claim as a dependent because of the rules for children of divorced or separated pa- rents. Any person you could have claim- ed as a dependent on your return except that person received $3,900 or more of gross income or filed a joint return. TIP CAUTION ! A-2

(i1040sca)(page-4)Page 4#

Any person you could have claim- ed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2013 return. Example. You provided over half of your mother's support but cannot claim her as a dependent because she received wages of $3,900 in 2013. You can in- clude on line 1 any medical and dental expenses you paid in 2013 for your mother. Insurance premiums for certain non- dependents. You may have a medical or dental insurance policy that also cov- ers an individual who is not your de- pendent (for example, a nondependent child under age 27). You cannot deduct any premiums attributable to this indi- vidual, unless they are such a person de- scribed under Whose medical and dental expenses can you include, earlier. How- ever, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on line 1 the full amount of your medical and dental insurance pre- miums. See Pub. 502 for more informa- tion. Reimbursements. If your insurance company paid the provider directly for part of your expenses, and you paid only the amount that remained, include on line 1 only the amount you paid. If you received a reimbursement in 2013 for medical or dental expenses you paid in 2013, reduce your 2013 expenses by this amount. If you received a reimburse- ment in 2013 for prior year medical or dental expenses, do not reduce your 2013 expenses by this amount. But if you deducted the expenses in the earlier year and the deduction reduced your tax, you must include the reimbursement in income on Form 1040, line 21. See Pub. 502 for details on how to figure the amount to include. Cafeteria plans. Do not include on line 1 insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the premi- ums are included in box 1 of your Form(s) W-2. Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is in- cluded in box 1 of your Form(s) W-2. Line 3 Multiply line 2 by 10%. But, if either you or your spouse was born before Jan- uary 2, 1949, multiply line 2 by 7.5%. The 7.5% rate applies whether you file a joint or separate return as long as one spouse was born before January 2, 1949. If you are claiming the 7.5% threshold amount for medical and dental expenses, make sure you check the appropriate box(es) on line 39a of Form 1040 for your situa- tion. If your filing status is married fil- ing separately or head of household, and you were not born before January 2, 1949, attach a statement to your re- turn indicating that you are taking the 7.5% threshold because your spouse meets the requirements. Taxes You Paid Taxes You Cannot Deduct Federal income and most excise taxes. Social security, Medicare, federal unemployment (FUTA), and railroad re- tirement (RRTA) taxes. Customs duties. Federal estate and gift taxes. But see the instructions for Line 28. Certain state and local taxes, in- cluding: tax on gasoline, car inspection fees, assessments for sidewalks or other improvements to your property, tax you paid for someone else, and license fees (marriage, driver's, dog, etc.). Line 5 You can elect to deduct state and local general sales taxes instead of state and local in- come taxes. You cannot deduct both. State and Local Income Taxes If you elect to deduct state and local in- come taxes, you must check box a on line 5. Include on this line the state and local income taxes listed next. State and local income taxes with- held from your salary during 2013. Your Form(s) W-2 will show these amounts. Forms W-2G, 1099-G, 1099-R, and CAUTION ! CAUTION ! 1099-MISC may also show state and lo- cal income taxes withheld. State and local income taxes paid in 2013 for a prior year, such as taxes paid with your 2012 state or local in- come tax return. Do not include penal- ties or interest. State and local estimated tax pay- ments made during 2013, including any part of a prior year refund that you chose to have credited to your 2013 state or lo- cal income taxes. Mandatory contributions you made to the California, New Jersey, or New York Nonoccupational Disability Bene- fit Fund, Rhode Island Temporary Disa- bility Benefit Fund, or Washington State Supplemental Workmen's Compensation Fund. Mandatory contributions to the Alaska, California, New Jersey, or Penn- sylvania state unemployment fund. Mandatory contributions to state family leave programs, such as the New Jersey Family Leave Insurance (FLI) program and the California Paid Family Leave program. Do not reduce your deduction by any: State or local income tax refund or credit you expect to receive for 2013, or Refund of, or credit for, prior year state and local income taxes you actually received in 2013. Instead, see the in- structions for Form 1040, line 10. State and Local General Sales Taxes If you elect to deduct state and local general sales taxes, you must check box b on line 5. To figure your deduction, you can use either your actual expenses or the optional sales tax tables. Actual Expenses Generally, you can deduct the actual state and local general sales taxes (in- cluding compensating use taxes) you paid in 2013 if the tax rate was the same as the general sales tax rate. However, sales taxes on food, clothing, medical supplies, and motor vehicles are deducti- ble as a general sales tax even if the tax rate was less than the general sales tax rate. If you paid sales tax on a motor ve- hicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehi- cle. Motor vehicles include cars, motor- A-3

(i1040sca)(page-5)Page 5#

cycles, motor homes, recreational vehi- cles, sport utility vehicles, trucks, vans, and off-road vehicles. Also include any state and local general sales taxes paid for a leased motor vehicle. Do not in- clude sales taxes paid on items used in your trade or business. You must keep your actual re- ceipts showing general sales taxes paid to use this method. Refund of general sales taxes. If you received a refund of state or local gener- al sales taxes in 2013 for amounts paid in 2013, reduce your actual 2013 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2013 for prior year purchases, do not reduce your 2013 state and local general sales taxes by this amount. But if you deducted your actual state and local general sales taxes in the earlier year and the deduc- tion reduced your tax, you may have to include the refund in income on Form 1040, line 21. See Recoveries in Pub. 525 for details. Optional Sales Tax Tables Instead of using your actual expenses, you can use the 2013 Optional State and Certain Local Sales Tax Table and the 2013 Optional Local Sales Tax Tables for Certain Local Jurisdictions at the end of these instructions to figure your state and local general sales tax deduction. You may also be able to add the state and local general sales taxes paid on cer- tain specified items. To figure your state and local general sales tax deduction using the tables, complete the State and Local General Sales Tax Deduction Worksheet or use the Sales Tax Deduction Calculator on the IRS website at www.irs.gov/ Individuals/Sales-Tax-Deduction- Calculator. If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you al- so must use the tables to figure your state and local general sales tax deduc- tion. CAUTION ! CAUTION ! Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. If you lived in the same state for all of 2013, enter the applicable amount, based on your 2013 income and exemptions, from the 2013 Optional State and Certain Local Sales Tax Table for your state. Read down the “At least– But less than” columns for your state and find the line that includes your 2013 income. If married filing separately, do not include your spouse's income. Your 2013 income is the amount shown on your Form 1040, line 38, plus any non- taxable items, such as the following. Tax-exempt interest. Veterans' benefits. Nontaxable combat pay. Workers' compensation. Nontaxable part of social security and railroad retirement benefits. Nontaxable part of IRA, pension, or annuity distributions. Do not include rollovers. Public assistance payments. The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. What if you lived in more than one state? If you lived in more than one state during 2013, look up the table amount for each state using the rules sta- ted earlier. If there is no table for your state, the table amount is considered to be zero. Multiply the table amount for each state you lived in by a fraction. The numerator of the fraction is the number of days you lived in the state during 2013 and the denominator is the total number of days in the year (365). Enter the total of the prorated table amounts for each state on line 1. However, if you also lived in a locality during 2013 that imposed a local general sales tax, do not enter the total on line 1. Instead, com- plete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Example. You lived in State A from January 1 through August 31, 2013 (243 days), and in State B from September 1 through December 31, 2013 (122 days). The table amount for State A is $500. The table amount for State B is $400. You would figure your state general sales tax as follows. State A: $500 x 243/365 = $333 State B: $400 x 122/365 = 134 Total = $467 If none of the localities in which you lived during 2013 imposed a local gen- eral sales tax, enter $467 on line 1 of your worksheet. Otherwise, complete a separate worksheet for State A and State B. Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Line 2. If you checked the “No” box, enter -0- on line 2, and go to line 3. If you checked the “Yes” box and lived in the same locality for all of 2013, enter the applicable amount, based on your 2013 income and exemptions, from the 2013 Optional Local Sales Tax Tables for Certain Local Jurisdictions for your locality. Read down the “At least–But less than” columns for your locality and find the line that includes your 2013 in- come. See the instructions for line 1 of the worksheet to figure your 2013 in- come. The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. What if you lived in more than one locality? If you lived in more than one locality during 2013, look up the table amount for each locality using the rules stated earlier. If there is no table for your locality, the table amount is consid- ered to be zero. Multiply the table amount for each locality you lived in by a fraction. The numerator of the fraction is the number of days you lived in the locality during 2013 and the denomina- tor is the total number of days in the year (365). If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prora- ted table amounts for each locality in that state on line 2. Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prora- ted table amount on line 2 of the appli- cable worksheet. Example. You lived in Locality 1 from January 1 through August 31, 2013 (243 days), and in Locality 2 from Sep- tember 1 through December 31, 2013 (122 days). The table amount for Locali- ty 1 is $100. The table amount for Lo- cality 2 is $150. You would figure the amount to enter on line 2 as follows. A-4

(i1040sca)(page-6)Page 6#

Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Locality 1: $100 x 243/365 = $ 67 Locality 2: $150 x 122/365 = 50 Total = $117 Line 3. If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7.5000%. Otherwise, check the “Yes” box and in- clude on line 3 only the part of the State and Local General Sales Tax Deduction Worksheet—Line 5b Keep for Your Records Instead of using this worksheet, you can find your deduction by using the Sales Tax Deduction Calculator at IRS.gov. See the instructions for line 1 of the worksheet if you: Lived in more than one state during 2013, or Had any nontaxable income in 2013. Before you begin:

1. Enter your state general sales taxes from the 2013 Optional State and Certain Local Sales Tax Table . . . . . . . . . . . . . . . . . . . . 1. $ Next. If, for all of 2013, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Jersey, or Rhode Island, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Otherwise, go to line 2. 2. Did you live in Alaska, Arizona, Arkansas, Colorado, Georgia, Illinois, Louisiana, Missouri, New York, North Carolina, South Carolina, Tennessee, Utah, Virginia, or West Virginia in 2013? No. Enter -0- . . . . . . . . . . . . . 2. $ Yes. Enter your base local general sales taxes from the 2013 Optional Local Sales Tax Tables for Certain Local Jurisdictions 3. Did your locality impose a local general sales tax in 2013? Residents of California and Nevada, see the instructions for line 3 of the worksheet. No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7. Yes. Enter your local general sales tax rate, but omit the percentage sign. For example, if your local general sales tax rate was 2.5%, enter 2.5. If your local general sales tax rate changed or you lived in more than one locality in the same state during 2013, see the instructions for line 3 of the worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. . 4. Did you enter -0- on line 2 above? No. Skip lines 4 and 5 and go to line 6. Yes. Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. For example, if your state general sales tax rate is 6%, enter 6.0 . . . . . . . . . . . . . . . . 4. . 5. Divide line 3 by line 4. Enter the result as a decimal (rounded to at least three places) . . . . . . . . . . . . . . . . 5. . 6. Did you enter -0- on line 2 above? No. Multiply line 2 by line 3 . . . . . . . . . . . . . . . . . . . . 6. $ Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state during 2013, see the instructions for line 6 of the worksheet 7. Enter your state and local general sales taxes paid on specified items, if any. See the instructions for line 7 of the worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. $ 8. Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Be sure to check box b on that line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. $ TIP A-5

(i1040sca)(page-7)Page 7#

combined rate that is more than 7.5000%. If you lived in Nevada, check the “No” box if your combined state and lo- cal general sales tax rate is 6.8500%. Otherwise, check the “Yes” box and in- clude on line 3 only the part of the com- bined rate that is more than 6.8500%. What if your local general sales tax rate changed during 2013? If you checked the “Yes” box and your local general sales tax rate changed during 2013, figure the rate to enter on line 3 as follows. Multiply each tax rate for the period it was in effect by a fraction. The numerator of the fraction is the number of days the rate was in effect during 2013 and the denominator is the total number of days in the year (365). Enter the total of the prorated tax rates on line 3. Example. Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2013 (273 days). The rate increased to 1.75% for the peri- od from October 1 through December 31, 2013 (92 days). You would enter “1.189” on line 3, figured as follows. January 1 – September 30: 1.00 x 273/365 = 0.748 October 1 – December 31: 1.75 x 92/365 = 0.441 Total = 1.189 What if you lived in more than one locality in the same state during 2013? Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one local- ity in the same state during 2013 and each locality did not have the same local general sales tax rate. To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the 2013 Optional Local Sales Tax Tables for Certain Local Ju- risdictions to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. The numerator of the fraction is the number of days you lived in the locality during 2013 and the denominator is the total number of days in the year (365). Example. You lived in Locality 1 from January 1 through August 31, 2013 (243 days), and in Locality 2 from Sep- tember 1 through December 31, 2013 (122 days). The local general sales tax rate for Locality 1 is 1%. The rate for Locality 2 is 1.75%. You would enter “0.666” on line 3 for the Locality 1 worksheet and “0.585” for the Locality 2 worksheet, figured as follows. Locality 1: 1.00 x 243/365 = 0.666 Locality 2: 1.75 x 122/365 = 0.585 Line 6. If you lived in more than one locality in the same state during 2013, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2013. If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Line 7. Enter on line 7 any state and lo- cal general sales taxes paid on the fol- lowing specified items. If you are com- pleting more than one worksheet, include the total for line 7 on only one of the worksheets. 1. A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Also include any state and local general sales taxes paid for a leased motor vehicle. If the state sales tax rate on these items is higher than the general sales tax rate, only in- clude the amount of tax you would have paid at the general sales tax rate. 2. An aircraft or boat, if the tax rate was the same as the general sales tax rate. 3. A home (including a mobile home or prefabricated home) or substan- tial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. a. Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial ad- dition or major renovation. b. You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. c. Under your state law, your con- tractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. The contract must state that the contractor is authorized to act in your name and must follow your direc- tions on construction decisions. In this case, you will be considered to have pur- chased any items subject to a sales tax and to have paid the sales tax directly. Do not include sales taxes paid on items used in your trade or business. If you received a refund of state or local general sales taxes in 2013, see Refund of general sales taxes, earlier. Line 6 Real Estate Taxes If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emer- gency Homeowners' Loan program, see Pub. 530 for the amount you can deduct on line 6. Include taxes (state, local, or foreign) you paid on real estate you own that was not used for business, but only if the tax- es are assessed uniformly at a like rate on all real property throughout the com- munity, and the proceeds are used for general community or governmental purposes. Pub. 530 explains the deduc- tions homeowners can take. Do not include the following amounts on line 6. Itemized charges for services to specific property or persons (for exam- ple, a $20 monthly charge per house for trash collection, a $5 charge for every 1,000 gallons of water consumed, or a flat charge for mowing a lawn that had grown higher than permitted under a lo- cal ordinance). Charges for improvements that tend to increase the value of your prop- erty (for example, an assessment to build a new sidewalk). The cost of a property improvement is added to the basis of the property. However, a charge is deductible if it is used only to main- tain an existing public facility in service (for example, a charge to repair an exist- ing sidewalk, and any interest included in that charge). If your mortgage payments include your real estate taxes, you can deduct TIP A-6

(i1040sca)(page-8)Page 8#

only the amount the mortgage company actually paid to the taxing authority in 2013. If you sold your home in 2013, any real estate tax charged to the buyer should be shown on your settlement statement and in box 5 of any Form 1099-S you received. This amount is considered a refund of real estate taxes. See Refunds and rebates, later. Any real estate taxes you paid at closing should be shown on your settlement statement. You must look at your real es- tate tax bill to decide if any nondeductible itemized charg- es, such as those listed earlier, are in- cluded in the bill. If your taxing authori- ty (or lender) does not furnish you a copy of your real estate tax bill, ask for it. Refunds and rebates. If you received a refund or rebate in 2013 of real estate taxes you paid in 2013, reduce your de- duction by the amount of the refund or rebate. If you received a refund or rebate in 2013 of real estate taxes you paid in an earlier year, do not reduce your de- duction by this amount. Instead, you must include the refund or rebate in in- come on Form 1040, line 21, if you de- ducted the real estate taxes in the earlier year and the deduction reduced your tax. See Recoveries in Pub. 525 for details on how to figure the amount to include in income. Line 7 Personal Property Taxes Enter the state and local personal prop- erty taxes you paid, but only if the taxes were based on value alone and were im- posed on a yearly basis. Example. You paid a yearly fee for the registration of your car. Part of the fee was based on the car's value and part was based on its weight. You can deduct only the part of the fee that was based on the car's value. Line 8 Other Taxes If you had any deductible tax not listed on line 5, 6, or 7, list the type and amount of tax. Enter only one total on line 8. Include on this line income tax CAUTION ! you paid to a foreign country or U.S. possession. You may want to take a credit for the foreign tax instead of a deduction. See the instructions for Form 1040, line 47, for details. Interest You Paid Whether your interest expense is treated as investment interest, personal interest, or business interest depends on how and when you used the loan proceeds. See Pub. 535 for details. In general, if you paid interest in 2013 that applies to any period after 2013, you can deduct only amounts that apply for 2013. Lines 10 and 11 Home Mortgage Interest If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emer- gency Homeowners' Loan program, see Pub. 530 for the amount you can deduct on line 10 or 11. A home mortgage is any loan that is se- cured by your main home or second home. It includes first and second mort- gages, home equity loans, and refi- nanced mortgages. A home can be a house, condomini- um, cooperative, mobile home, boat, or similar property. It must provide basic living accommodations including sleep- ing space, toilet, and cooking facilities. Limit on home mortgage interest. If you took out any mortgages after Octo- ber 13, 1987, your deduction may be limited. Any additional amounts bor- rowed after October 13, 1987, on a line-of-credit mortgage you had on that date are treated as a mortgage taken out after October 13, 1987. If you refi- nanced a mortgage you had on October 13, 1987, treat the new mortgage as tak- en out on or before October 13, 1987. But if you refinanced for more than the balance of the old mortgage, treat the excess as a mortgage taken out after Oc- tober 13, 1987. See Pub. 936 to figure your deduction if either (1) or (2) next applies. If you TIP TIP had more than one home at the same time, the dollar amounts in (1) and (2) apply to the total mortgages on both homes. 1. You took out any mortgages after October 13, 1987, and used the proceeds for purposes other than to buy, build, or improve your home, and all of these mortgages totaled over $100,000 at any time during 2013. The limit is $50,000 if married filing separately. An example of this type of mortgage is a home equity loan used to pay off credit card bills, buy a car, or pay tuition. 2. You took out any mortgages after October 13, 1987, and used the proceeds to buy, build, or improve your home, and these mortgages plus any mortgages you took out on or before October 13, 1987, totaled over $1 million at any time during 2013. The limit is $500,000 if married filing separately. If the total amount of all mort- gages is more than the fair market value of the home, ad- ditional limits apply. See Pub. 936. Line 10 Enter on line 10 mortgage interest and points reported to you on Form 1098. If your Form 1098 shows any refund of overpaid interest, do not reduce your de- duction by the refund. Instead, see the instructions for Form 1040, line 21. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mort- gage, and the interest was reported on the other person's Form 1098, report your share of the interest on line 11 (as explained in the line 11 instructions). If you paid more interest to the recip- ient than is shown on Form 1098, see Pub. 936 to find out if you can deduct the additional interest. If you can, attach a statement to your paper return explain- ing the difference and enter “See attach- ed” to the right of line 10. If you are claiming the mort- gage interest credit (for hold- ers of qualified mortgage cred- it certificates issued by state or local governmental units or agencies), sub- tract the amount shown on Form 8396, line 3, from the total deductible interest you paid on your home mortgage. Enter the result on line 10. CAUTION ! CAUTION ! A-7

(i1040sca)(page-9)Page 9#

Line 11 If you paid home mortgage insurance in- terest and it was not reported to you on Form 1098, report your deductible mort- gage interest on line 11. If you paid home mortgage insurance interest to the person from whom you bought the home, write that person's name, identifying number, and address on the dotted lines next to line 11. If the recipient of your home mortgage interest payment(s) is an individual, the identify- ing number is his or her social security number (SSN). Otherwise, it is the em- ployer identification number. You must also let the recipient know your SSN. If you do not show the required informa- tion about the recipient or let the recipi- ent know your SSN, you may have to pay a $50 penalty. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the home mortgage inter- est paid was reported on the other per- son's Form 1098, attach a statement to your paper return listing the name and address of that person. To the right of line 11, enter “See attached.” Line 12 Points Not Reported on Form 1098 Points are shown on your settlement statement. Points you paid only to bor- row money are generally deductible over the life of the loan. See Pub. 936 to figure the amount you can deduct. Points paid for other purposes, such as for a lender's services, are not deducti- ble. Refinancing. Generally, you must de- duct points you paid to refinance a mort- gage over the life of the loan. This is true even if the new mortgage is secured by your main home. If you used part of the proceeds to improve your main home, you may be able to deduct the part of the points rela- ted to the improvement in the year paid. See Pub. 936 for details. If you paid off a mortgage ear- ly, deduct any remaining points in the year you paid off the mortgage. However, if you refi- nanced your mortgage with the same lender, see Mortgage ending early in Pub. 936 for an exception. Line 13 Mortgage Insurance Premiums Enter the qualified mortgage insurance premiums you paid under a mortgage in- surance contract issued after December 31, 2006, in connection with home ac- quisition debt that was secured by your first or second home. Box 4 of Form 1098 may show the amount of premiums you paid in 2013. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid the premiums in connection with the loan, and the premiums were reported on the other person's Form 1098, report your share of the premiums on line 13. See Prepaid mortgage insurance premi- ums, later, if you paid any premiums al- locable to any period after 2013. Qualified mortgage insurance is mortgage insurance provided by the De- partment of Veterans Affairs, the Feder- al Housing Administration, or the Rural Housing Service (or their successor or- ganizations), and private mortgage in- surance (as defined in section 2 of the Homeowners Protection Act of 1998 as in effect on December 20, 2006). Mortgage insurance provided by the Department of Veterans Affairs and the Rural Housing Service is commonly known as a funding fee and guarantee fee respectively. These fees can be de- ducted fully in 2013 if the mortgage in- surance contract was issued in 2013. Contact the mortgage insurance issuer to determine the deductible amount if it is not included in box 4 of Form 1098. Prepaid mortgage insurance premi- ums. If you paid qualified mortgage in- surance premiums that are allocable to periods after 2013, you must allocate them over the shorter of: The stated term of the mortgage, or 84 months, beginning with the month the insurance was obtained. The premiums are treated as paid in the year to which they are allocated. If the TIP mortgage is satisfied before its term, no deduction is allowed for the unamor- tized balance. See Pub. 936 for details. The allocation rules, explained earli- er, do not apply to qualified mortgage insurance provided by the Department of Veterans Affairs or the Rural Housing Service (or their successor organiza- tions). Limit on amount you can deduct. You cannot deduct your mortgage insurance premiums if the amount on Form 1040, line 38, is more than $109,000 ($54,500 if married filing separately). If the amount on Form 1040, line 38, is more than $100,000 ($50,000 if married filing separately), your deduction is limited and you must use the Mortgage Insur- ance Premiums Deduction Worksheet to figure your deduction. Line 14 Investment Interest Investment interest is interest paid on money you borrowed that is allocable to property held for investment. It does not include any interest allocable to passive activities or to securities that generate tax-exempt income. Complete and attach Form 4952 to figure your deduction. Exception. You do not have to file Form 4952 if all three of the following apply. 1. Your investment interest expense is not more than your investment income from interest and ordinary dividends mi- nus any qualified dividends. 2. You have no other deductible in- vestment expenses. 3. You have no disallowed invest- ment interest expense from 2012. Alaska Permanent Fund divi- dends, including those repor- ted on Form 8814, are not in- vestment income. For more details, see Pub. 550. Gifts to Charity You can deduct contributions or gifts you gave to organizations that are reli- gious, charitable, educational, scientific, or literary in purpose. You can also de- CAUTION ! A-8

(i1040sca)(page-10)Page 10#

duct what you gave to organizations that work to prevent cruelty to children or animals. Certain whaling captains may be able to deduct expenses paid in 2013 for Native Alaskan subsistence bowhead whale hunting activities. See Pub. 526 for details. To verify an organization's charitable status, you can: Check with the organization to which you made the donation. The or- ganization should be able to provide you with verification of its charitable status. Use our on-line search tool Exempt Organizations Select Check to see if an organization is eligible to receive tax-deductible contributions (Publication 78 data). You can access Exempt Organ- izations Select Check on IRS.gov. Click on “Tools” then on Exempt Organiza- tions Select Check. Call our Tax Exempt/Government Entities Customer Account Services at 1-877-829-5500. Examples of Qualified Charitable Organizations Churches, mosques, synagogues, temples, etc. Boy Scouts, Boys and Girls Clubs of America, CARE, Girl Scouts, Good- will Industries, Red Cross, Salvation Ar- my, United Way, etc. Fraternal orders, if the gifts will be used for the purposes listed under Gifts to Charity, earlier. Veterans' and certain cultural groups. Nonprofit hospitals, and organiza- tions whose purpose is to find a cure for, or help people who have, arthritis, asth- ma, birth defects, cancer, cerebral palsy, cystic fibrosis, diabetes, heart disease, hemophilia, mental illness or retarda- tion, multiple sclerosis, muscular dystro- phy, tuberculosis, etc. Most nonprofit educational organi- zations, such as colleges, but only if your contribution is not a substitute for tuition or other enrollment fees. Federal, state, and local govern- ments if the gifts are solely for public purposes. Amounts You Can Deduct Contributions can be in cash, property, or out-of-pocket expenses you paid to do volunteer work for the kinds of organi- zations described earlier. If you drove to and from the volunteer work, you can take the actual cost of gas and oil or 14 cents a mile. Add parking and tolls to the amount you claim under either meth- od. But do not deduct any amounts that were repaid to you. Gifts from which you benefit. If you made a gift and received a benefit in re- turn, such as food, entertainment, or merchandise, you can generally only de- duct the amount that is more than the value of the benefit. But this rule does not apply to certain membership benefits provided in return for an annual pay- ment of $75 or less or to certain items or benefits of token value. For details, see Pub. 526. Example. You paid $70 to a charita- ble organization to attend a fund-raising dinner and the value of the dinner was $40. You can deduct only $30. Gifts of $250 or more. You can deduct a gift of $250 or more only if you have a statement from the charitable organiza- tion showing the information in (1) and (2) next. 1. The amount of any money con- tributed and a description (but not value) of any property donated. 2. Whether the organization did or did not give you any goods or services in return for your contribution. If you did receive any goods or services, a de- scription and estimate of the value must be included. If you received only intan- gible religious benefits (such as admis- sion to a religious ceremony), the organ- ization must state this, but it does not have to describe or value the benefit. In figuring whether a gift is $250 or more, do not combine separate dona- tions. For example, if you gave your church $25 each week for a total of Mortgage Insurance Premiums Deduction Worksheet—Line 13 Keep for Your Records See the instructions for line 13 to see if you must use this worksheet to figure your deduction. Before you begin:

1. Enter the total premiums you paid in 2013 for qualified mortgage insurance for a contract issued after December 31, 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Enter $100,000 ($50,000 if married filing separately) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Is the amount on line 2 more than the amount on line 3? No. Your deduction is not limited. Enter the amount from line 1 above on Schedule A, line 13. Do not complete the rest of this worksheet. Yes. Subtract line 3 from line 2. If the result is not a multiple of $1,000 ($500 if married filing separately), increase it to the next multiple of $1,000 ($500 if married filing separately). For example, increase $425 to $1,000, increase $2,025 to $3,000; or if married filing separately, increase $425 to $500, increase $2,025 to $2,500, etc. . . . . . . . . . . . . . . . . 4.

5. Divide line 4 by $10,000 ($5,000 if married filing separately). Enter the result as a decimal. If the result is 1.0 or more, enter 1.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. . 6. Multiply line 1 by line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Mortgage insurance premiums deduction. Subtract line 6 from line 1. Enter the result here and on Schedule A, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. A-9

(i1040sca)(page-11)Page 11#

$1,300, treat each $25 payment as a sep- arate gift. If you made donations through payroll deductions, treat each deduction from each paycheck as a sepa- rate gift. See Pub. 526 if you made a separate gift of $250 or more through payroll deduction. You must get the statement by the date you file your return or the due date (including exten- sions) for filing your return, whichever is earlier. Do not attach the statement to your return. Instead, keep it for your re- cords. Limit on the amount you can deduct. See Pub. 526 to figure the amount of your deduction if any of the following applies. 1. Your cash contributions or contri- butions of ordinary income property are more than 30% of the amount on Form 1040, line 38. 2. Your gifts of capital gain property are more than 20% of the amount on Form 1040, line 38. 3. You gave gifts of property that increased in value or gave gifts of the use of property. Amounts You Cannot Deduct Travel expenses (including meals and lodging) while away from home, unless there was no significant element of personal pleasure, recreation, or vaca- tion in the travel. Political contributions. Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups. Cost of raffle, bingo, or lottery tickets. But you may be able to deduct these expenses on line 28. See the in- structions for Line 28 for more informa- tion on gambling losses. Value of your time or services. Value of blood given to a blood bank. The transfer of a future interest in tangible personal property (generally, until the entire interest has been transfer- red). Gifts to individuals and groups that are run for personal profit. Gifts to foreign organizations. But you may be able to deduct gifts to cer- tain U.S. organizations that transfer TIP funds to foreign charities and certain Canadian, Israeli, and Mexican charities. See Pub. 526 for details. Gifts to organizations engaged in certain political activities that are of di- rect financial interest to your trade or business. See section 170(f)(9). Gifts to groups whose purpose is to lobby for changes in the laws. Gifts to civic leagues, social and sports clubs, labor unions, and chambers of commerce. Value of benefits received in con- nection with a contribution to a charita- ble organization. See Pub. 526 for ex- ceptions. Cost of tuition. But you may be able to deduct this as a job education ex- pense on line 21; as a tuition and fees deduction on Form 1040, line 34; or take an education credit (see Form 8863). Line 16 Gifts by Cash or Check Enter on line 16 the total value of gifts you made in cash or by check (including out-of-pocket expenses). Recordkeeping. For any contribution made in cash, regardless of the amount, you must maintain as a record of the contribution a bank record (such as a canceled check or credit card statement) or a written record from the charity. The written record must include the name of the charity, date, and amount of the con- tribution. If you made contributions through payroll deduction, see Pub. 526 for information on the records you must keep. Do not attach the record to your tax return. Instead, keep it with your other tax records. Line 17 Other Than by Cash or Check Enter on line 17 the total value of your contributions of property other than by cash or check. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy or sell and both are aware of the conditions of the sale. For more details on determining the val- ue of donated property, see Pub. 561. If the amount of your deduction is more than $500, you must complete and attach Form 8283. For this purpose, the “amount of your deduction” means your deduction before applying any income limits that could result in a carryover of contributions. If you deduct more than $500 for a contribution of a motor vehi- cle, boat, or airplane, you must also at- tach a statement from the charitable or- ganization to your paper return. The or- ganization may use Form 1098-C to pro- vide the required information. If your to- tal deduction is over $5,000 ($500 for certain contributions of clothing and household items (discussed next)), you may also have to get appraisals of the values of the donated property. See Form 8283 and its instructions for de- tails. Contributions of clothing and house- hold items. A deduction for these con- tributions will be allowed only if the items are in good used condition or bet- ter. However, this rule does not apply to a contribution of any single item for which a deduction of more than $500 is claimed and for which you include a qualified appraisal and Form 8283 with your tax return. Recordkeeping. If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record, that shows the organization's name and address, the date and location of the gift, and a description of the prop- erty. For each gift of property, you should also keep reliable written records that include: How you figured the property's value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal. The cost or other basis of the prop- erty if you must reduce it by any ordina- ry income or capital gain that would have resulted if the property had been sold at its fair market value. How you figured your deduction if you chose to reduce your deduction for gifts of capital gain property. Any conditions attached to the gift. A-10

(i1040sca)(page-12)Page 12#

If your total deduction for gifts of property is over $500, you gave less than your entire in- terest in the property, or you made a “qualified conservation contribution,” your records should contain additional information. See Pub. 526 for details. Line 18 Carryover From Prior Year Enter any carryover of contributions that you could not deduct in an earlier year because they exceeded your adjusted gross income limit. See Pub. 526 for de- tails. Casualty and Theft Losses Line 20 Complete and attach Form 4684 to fig- ure the amount of your loss to enter on line 20. You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes; car, boat, and other accidents; and corrosive dry- wall. You may also be able to deduct money you had in a financial institution but lost because of the insolvency or bankruptcy of the institution. You can deduct personal casualty or theft losses only to the extent that: 1. The amount of each separate casualty or theft loss is more than $100, and 2. The total amount of all losses during the year (reduced by the $100 limit discussed in (1)) is more than 10% of the amount on Form 1040, line 38. Corrosive drywall losses. If you paid for repairs to your personal residence or household appliances because of corro- sive drywall that was installed between 2001 and 2008, you may be able to de- duct on line 20 those amounts paid. See Pub. 547 for details. Use Schedule A, line 23, to deduct the costs of proving that you had a prop- erty loss. Examples of these costs are appraisal fees and photographs used to establish the amount of your loss. CAUTION ! Job Expenses and Certain Miscellaneous Deductions You can deduct only the part of these expenses that exceeds 2% of the amount on Form 1040, line 38. Pub. 529 discusses the types of ex- penses that can and cannot be deducted. Examples of Expenses You Cannot Deduct Political contributions. Legal expenses for personal mat- ters that do not produce taxable income. Lost or misplaced cash or property. Expenses for meals during regular or extra work hours. The cost of entertaining friends. Commuting expenses. See Pub. 529 for the definition of commuting. Travel expenses for employment away from home if that period of em- ployment exceeds 1 year. See Pub. 529 for an exception for certain federal em- ployees. Travel as a form of education. Expenses of attending a seminar, convention, or similar meeting unless it is related to your employment. Club dues. Expenses of adopting a child. But you may be able to take a credit for adoption expenses. See Form 8839 and its instructions for details. Fines and penalties. Expenses of producing tax-exempt income. Line 21 Unreimbursed Employee Expenses Enter the total ordinary and necessary job expenses you paid for which you were not reimbursed. (Amounts your employer included in box 1 of your Form W-2 are not considered reimburse- ments.) An ordinary expense is one that is common and accepted in your field of trade, business, or profession. A neces- sary expense is one that is helpful and appropriate for your business. An ex- pense does not have to be required to be considered necessary. But you must fill in and attach Form 2106 if either (1) or (2), next, applies. 1. You claim any travel, transporta- tion, meal, or entertainment expenses for your job. 2. Your employer paid you for any of your job expenses that you would otherwise report on line 21. If you used your own vehicle, are using the standard mileage rate, and (2) earlier, does not apply, you may be able to file Form 2106-EZ instead. If you do not have to file Form 2106 or 2106-EZ, list the type and amount of each expense on the dotted line next to line 21. If you need more space, attach a statement to your paper return showing the type and amount of each expense. Enter the total of all these expenses on line 21. Do not include on line 21 any educator expenses you deduc- ted on Form 1040, line 23. Examples of other expenses to in- clude on line 21 are: Safety equipment, small tools, and supplies needed for your job. Uniforms required by your em- ployer that are not suitable for ordinary wear. Protective clothing required in your work, such as hard hats, safety shoes, and glasses. Physical examinations required by your employer. Dues to professional organizations and chambers of commerce. Subscriptions to professional jour- nals. Fees to employment agencies and other costs to look for a new job in your present occupation, even if you do not get a new job. Certain business use of part of your home. For details, including limits that apply, use TeleTax topic 509 (see the Form 1040 instructions) or see Pub. 587. Certain educational expenses. For details, use TeleTax topic 513 (see the Form 1040 instructions) or see Pub. 970. Reduce your educational expenses by any tuition and fees deduction you claimed on Form 1040, line 34. TIP CAUTION ! A-11

(i1040sca)(page-13)Page 13#

You may be able to take a credit for your educational ex- penses instead of a deduction. See Form 8863 for details. Line 22 Tax Preparation Fees Enter the fees you paid for preparation of your tax return, including fees paid for filing your return electronically. If you paid your tax by credit or debit card, include the convenience fee you were charged on line 23 instead of this line. Line 23 Other Expenses Enter the total amount you paid to pro- duce or collect taxable income and man- age or protect property held for earning income. But do not include any personal expenses. List the type and amount of each expense on the dotted lines next to line 23. If you need more space, attach a statement to your paper return showing the type and amount of each expense. Enter one total on line 23. Examples of expenses to include on line 23 are: Certain legal and accounting fees. Clerical help and office rent. Custodial (for example, trust ac- count) fees. Your share of the investment ex- penses of a regulated investment compa- ny. Certain losses on nonfederally in- sured deposits in an insolvent or bank- TIP rupt financial institution. For details, in- cluding limits that apply, see Pub. 529. Casualty and theft losses of proper- ty used in performing services as an em- ployee from Form 4684, lines 32 and 38b, or Form 4797, line 18a. Deduction for repayment of amounts under a claim of right if $3,000 or less. Convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. The deduction is claimed for the year in which the fee was charged to your card. Other Miscellaneous Deductions Line 28 Only the expenses listed next can be de- ducted on this line. List the type and amount of each expense on the dotted lines next to line 28. If you need more space, attach a statement showing the type and amount of each expense. Enter one total on line 28. Gambling losses (gambling losses include, but are not limited to, the cost of non-winning bingo, lottery, and raffle tickets), but only to the extent of gam- bling winnings reported on Form 1040, line 21. Casualty and theft losses of in- come-producing property from Form 4684, lines 32 and 38b, or Form 4797, line 18a. Loss from other activities from Schedule K-1 (Form 1065-B), box 2. Federal estate tax on income in re- spect of a decedent. A deduction for amortizable bond premium (for example, a deduction for amortizable bond premium on bonds ac- quired before October 23, 1986). Deduction for repayment of amounts under a claim of right if over $3,000. See Pub. 525 for details. Certain unrecovered investment in a pension. Impairment-related work expenses of a disabled person. For more details, see Pub. 529. Total Itemized Deductions Line 29 Use the Itemized Deductions Work- sheet, later, to figure the amount to enter on line 29 if the amount on Form 1040, line 38, is over $300,000 if married fil- ing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if mar- ried filing separately. Line 30 If you elect to itemize for state tax or other purposes even though your itemiz- ed deductions are less than your stand- ard deduction, check the box on line 30. A-12

(i1040sca)(page-14)Page 14#

Itemized Deductions Worksheet—Line 29 Keep for Your Records

1. Enter the total of the amounts from Schedule A, lines 4, 9, 15, 19, 20, 27, and 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Enter the total of the amount from Schedule A, lines 4, 14, and 20, plus any gambling and casualty or theft losses included on line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. CAUTION ! Be sure your total gambling and casualty or theft losses are clearly identified on the dotted lines next to line 28. 3. Is the amount on line 2 less than the amount on line 1? No. STOP Your deduction is not limited. Enter the amount from line 1 above on Schedule A, line 29. Do not complete the rest of this worksheet. Yes. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Multiply line 3 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

5. Enter the amount from Form 1040, line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6. Enter $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

7. Is the amount on line 6 less than the amount on line 5? No. STOP Your deduction is not limited. Enter the amount from line 1 above on Schedule A, line 29. Do not complete the rest of this worksheet. Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

8. Multiply line 7 by 3% (.03) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

9. Enter the smaller of line 4 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Total itemized deductions. Subtract line 9 from line 1. Enter the result here and on Schedule A, line 29 . . . . . . . . . . . . . . . 10. A-13

(i1040sca)(page-15)Page 15#

(Continued) 2013 Optional State Sales Tax Tables (State Sales Tax Rate Shown Next to State Name) s n o it p m e x E s n o it p m e x E s n o it p m e x E s n o it p m e x E s n o it p m e x E e m o c n I 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 $0 $20,000 217 256 282 302 319 343 206 228 242 253 261 273 273 304 324 339 351 367 257 282 298 309 319 331 108 121 129 135 140 147 20,000 30,000 329 387 426 456 482 517 364 403 428 447 462 483 461 513 547 572 593 621 446 489 516 536 553 575 174 194 207 217 225 236 30,000 40,000 384 451 497 532 561 602 449 497 528 552 570 596 559 623 664 695 720 754 547 599 632 657 677 705 208 232 247 259 269 282 40,000 50,000 431 506 556 596 628 674 524 581 617 644 666 697 644 718 766 801 830 870 635 696 735 764 787 819 237 264 282 295 306 321 50,000 60,000 472 554 609 652 687 737 593 657 698 729 754 789 722 805 858 898 931 976 716 785 828 861 887 923 263 293 313 327 339 356 60,000 70,000 509 597 656 702 741 794 657 728 774 808 836 874 793 885 943 987 1023 1072 791 866 915 951 980 1019 287 320 341 357 370 388 70,000 80,000 544 638 701 750 790 848 719 796 846 884 914 956 861 960 1024 1072 1111 1164 862 944 997 1036 1068 1111 310 345 367 385 399 418 80,000 90,000 576 675 741 793 836 897 776 860 914 954 987 1032 924 1031 1099 1151 1193 1250 928 1017 1074 1116 1151 1197 330 368 392 410 425 446 90,000 100,000 606 710 780 834 879 942 831 921 979 1022 1058 1106 985 1098 1171 1226 1271 1332 992 1087 1148 1193 1230 1280 350 390 415 435 450 472 100,000 120,000 646 755 830 887 935 1002 905 1002 1065 1113 1151 1204 1064 1187 1266 1326 1374 1441 1076 1180 1246 1295 1335 1389 376 418 446 467 484 507 120,000 140,000 699 818 897 960 1011 1084 1007 1116 1186 1239 1282 1340 1174 1310 1398 1464 1517 1590 1194 1308 1381 1436 1480 1540 412 458 488 511 529 554 140,000 160,000 746 871 956 1022 1077 1154 1097 1216 1293 1350 1397 1461 1271 1419 1513 1585 1643 1722 1297 1422 1501 1561 1609 1674 443 492 525 549 569 596 160,000 180,000 792 924 1014 1084 1142 1223 1188 1317 1400 1463 1514 1583 1368 1527 1629 1706 1769 1854 1401 1536 1622 1686 1738 1809 474 527 561 587 608 637 180,000 200,000 833 972 1066 1139 1200 1285 1271 1410 1499 1566 1620 1694 1456 1625 1734 1816 1883 1974 1496 1640 1732 1800 1856 1931 501 558 594 621 644 674 200,000 or more 1034 1204 1319 1409 1483 1588 1697 1882 2001 2091 2164 2264 1900 2122 2264 2372 2459 2579 1978 2168 2290 2381 2454 2554 640 711 757 792 821 859 Income $0 $20,000 254 279 295 306 316 329 162 174 182 188 193 200 230 252 267 277 286 298 146 163 173 181 188 196 212 247 269 287 302 322 20,000 30,000 432 475 503 523 539 562 285 307 322 333 342 353 396 435 459 478 493 514 241 267 285 298 308 323 356 414 453 483 507 542 30,000 40,000 527 579 613 637 658 685 351 379 397 411 422 437 484 532 562 585 603 629 290 321 342 358 370 388 431 502 549 585 615 657 40,000 50,000 609 670 709 738 761 793 410 443 464 480 493 510 562 617 652 678 700 729 332 368 392 410 424 444 497 578 632 674 709 757 50,000 60,000 684 753 796 829 855 891 463 501 526 544 558 578 632 694 734 764 788 821 370 410 436 456 472 494 556 647 708 755 794 848 60,000 70,000 754 829 877 913 942 981 513 556 583 603 619 641 697 766 810 843 869 906 404 449 477 499 517 541 610 711 778 829 872 932 70,000 80,000 819 902 954 993 1025 1068 561 608 637 659 677 701 759 834 882 918 947 987 437 485 516 539 558 584 662 771 844 900 946 1011 80,000 90,000 881 969 1026 1068 1102 1148 606 656 688 712 732 758 817 898 949 988 1020 1063 468 519 552 577 597 625 710 827 905 965 1015 1085 90,000 100,000 940 1034 1094 1139 1176 1225 649 703 737 763 784 812 872 958 1014 1055 1089 1135 497 551 586 613 634 663 756 880 964 1028 1081 1155 100,000 120,000 1017 1120 1185 1234 1273 1327 706 765 803 831 854 884 946 1039 1099 1144 1181 1231 535 593 631 660 683 714 817 951 1041 1111 1168 1248 120,000 140,000 1125 1239 1311 1365 1409 1468 786 852 894 925 951 985 1047 1151 1218 1268 1308 1364 587 652 693 724 749 784 900 1049 1148 1225 1288 1377 140,000 160,000 1220 1343 1422 1481 1528 1593 857 929 975 1009 1037 1074 1137 1250 1323 1377 1421 1481 634 703 747 781 808 845 974 1134 1242 1325 1394 1490 160,000 180,000 1315 1449 1533 1597 1648 1718 928 1007 1056 1094 1124 1165 1227 1350 1428 1487 1534 1599 679 753 801 837 866 906 1047 1220 1336 1426 1500 1603 180,000 200,000 1402 1544 1634 1702 1757 1831 993 1077 1131 1171 1203 1247 1309 1440 1523 1586 1637 1707 721 799 850 888 919 962 1114 1298 1421 1517 1595 1705 200,000 or more 1840 2028 2147 2236 2309 2407 1327 1440 1513 1567 1610 1670 1726 1898 2009 2092 2160 2252 929 1029 1094 1143 1183 1237 1449 1690 1851 1976 2078 2222 Income $0 $20,000 327 385 424 454 480 515 244 273 292 307 319 335 279 312 333 349 361 379 237 264 281 293 304 318 343 401 439 469 494 528 20,000 30,000 501 588 647 693 731 784 389 435 465 488 507 533 448 500 534 559 579 607 408 454 484 506 524 549 546 637 699 746 785 840 30,000 40,000 587 688 757 810 854 916 462 516 552 579 602 633 534 596 635 665 690 723 498 555 592 619 642 672 649 757 830 886 932 997 40,000 50,000 660 773 850 909 959 1028 525 586 627 657 683 718 607 677 723 757 784 822 578 644 687 719 745 781 736 859 941 1005 1058 1132 50,000 60,000 724 848 932 997 1051 1127 582 649 693 727 755 794 673 751 801 838 869 911 651 725 773 810 839 879 815 950 1041 1112 1170 1252 60,000 70,000 782 916 1006 1076 1134 1216 633 706 754 791 821 863 733 817 872 913 946 992 718 800 853 893 926 971 886 1033 1132 1209 1272 1361 70,000 80,000 837 979 1075 1150 1212 1299 681 759 811 851 883 928 789 880 939 983 1019 1068 781 872 930 974 1009 1058 953 1111 1218 1300 1368 1464 80,000 90,000 887 1037 1139 1218 1283 1375 725 809 864 906 941 989 841 938 1001 1048 1086 1138 841 939 1001 1048 1087 1139 1015 1183 1297 1384 1457 1559 90,000 100,000 934 1092 1199 1282 1351 1447 768 856 914 958 995 1045 890 993 1059 1109 1149 1205 898 1002 1069 1120 1161 1217 1073 1252 1371 1464 1541 1648 100,000 120,000 996 1164 1278 1366 1439 1541 823 917 979 1027 1066 1120 955 1065 1136 1190 1233 1293 974 1087 1160 1215 1260 1321 1150 1341 1469 1569 1651 1766 120,000 140,000 1080 1262 1384 1479 1558 1669 899 1001 1069 1121 1163 1222 1044 1164 1242 1300 1347 1412 1079 1205 1286 1347 1397 1465 1255 1463 1603 1712 1801 1927 140,000 160,000 1153 1346 1477 1578 1662 1780 965 1075 1147 1202 1248 1311 1121 1250 1333 1396 1447 1517 1172 1309 1397 1464 1518 1592 1346 1570 1720 1836 1932 2067 160,000 180,000 1225 1430 1568 1675 1764 1889 1031 1147 1225 1284 1332 1399 1198 1336 1425 1492 1546 1621 1266 1414 1509 1581 1639 1719 1437 1676 1836 1960 2062 2206 180,000 200,000 1290 1505 1650 1762 1856 1987 1090 1213 1294 1357 1408 1479 1267 1413 1507 1578 1635 1714 1351 1509 1611 1687 1750 1835 1518 1771 1940 2071 2179 2331 200,000 or more 1607 1871 2050 2189 2304 2465 1383 1538 1640 1718 1783 1872 1610 1796 1915 2005 2078 2178 1783 1993 2128 2230 2313 2427 1922 2241 2455 2621 2758 2950 Income $0 $20,000 227 253 270 283 294 308 155 169 178 184 189 197 141 153 161 166 171 177 200 221 235 246 254 266 195 212 223 231 238 247 20,000 30,000 371 414 442 462 479 503 267 291 306 318 327 340 246 267 281 291 299 311 344 380 404 422 437 458 317 345 363 376 387 402 30,000 40,000 445 496 530 554 575 603 327 356 375 389 400 416 302 329 346 358 368 382 420 464 494 516 534 560 380 413 435 451 464 481 40,000 50,000 509 568 605 634 657 689 379 413 435 451 465 482 352 383 403 417 429 445 486 538 572 598 619 649 434 472 496 515 530 550 50,000 60,000 567 632 673 705 731 766 427 465 490 508 523 543 398 433 455 471 485 503 547 605 644 673 697 730 482 525 552 572 589 611 60,000 70,000 619 690 736 770 798 837 471 514 541 561 577 600 440 478 503 521 536 556 603 667 710 742 768 805 527 573 603 625 643 667 70,000 80,000 669 745 794 832 862 904 513 559 589 611 629 653 480 522 549 569 585 607 656 726 773 808 837 876 568 619 650 674 693 720 80,000 90,000 715 797 849 889 921 966 552 602 634 658 677 703 518 563 592 614 631 655 706 782 831 869 900 943 607 661 695 720 741 769 90,000 100,000 759 845 901 943 977 1024 590 643 677 703 723 751 554 603 634 657 676 701 753 834 887 928 961 1007 644 701 737 764 785 815 100,000 120,000 817 909 969 1014 1051 1102 639 698 735 762 785 815 602 655 689 714 734 762 816 904 962 1006 1042 1092 693 753 792 821 844 876 120,000 140,000 896 997 1063 1112 1153 1208 708 773 814 845 870 903 668 728 765 793 816 846 903 1001 1065 1114 1154 1209 759 826 868 900 925 960 140,000 160,000 965 1074 1145 1198 1241 1301 769 840 884 918 945 981 727 792 833 863 888 921 980 1086 1156 1209 1252 1312 817 889 934 969 996 1034 160,000 180,000 1034 1151 1226 1284 1330 1394 830 906 955 991 1020 1060 787 857 901 934 961 997 1058 1172 1247 1305 1351 1416 875 952 1001 1037 1067 1107 180,000 200,000 1097 1220 1300 1361 1410 1477 886 967 1019 1057 1089 1131 841 916 963 998 1027 1065 1128 1250 1330 1391 1441 1511 928 1009 1060 1099 1130 1173 200,000 or more 1409 1566 1668 1746 1808 1895 1168 1276 1344 1396 1437 1493 1117 1216 1279 1326 1364 1416 1484 1645 1751 1832 1898 1989 1189 1292 1358 1407 1447 1501 Income $0 $20,000 219 243 258 269 279 291 226 244 256 264 271 280 401 462 502 533 559 594 166 189 205 216 226 239 216 238 252 263 272 284 20,000 30,000 357 395 419 438 453 473 394 426 446 461 473 490 642 739 804 853 894 951 272 309 334 353 369 390 371 411 436 455 470 491 30,000 40,000 427 473 502 524 542 567 483 523 548 567 582 602 764 880 957 1016 1064 1131 326 371 400 423 442 468 454 503 534 557 576 602 40,000 50,000 488 540 573 598 619 647 563 609 639 660 678 702 869 1000 1087 1154 1209 1286 373 424 458 484 505 534 527 584 620 647 669 699 50,000 60,000 543 600 637 665 688 719 635 688 721 746 766 793 962 1108 1204 1279 1340 1424 415 472 509 538 562 594 594 658 699 729 754 788 60,000 70,000 593 655 696 726 751 785 702 761 798 825 847 877 1047 1206 1311 1392 1458 1550 453 515 556 588 614 649 655 726 771 805 833 870 70,000 80,000 640 708 751 784 810 847 766 830 871 901 925 957 1127 1298 1411 1498 1569 1669 490 557 601 635 663 701 714 791 841 878 908 949 80,000 90,000 684 756 802 837 865 904 826 896 939 972 998 1033 1201 1383 1504 1596 1672 1778 523 595 642 678 708 749 769 852 905 945 978 1022 90,000 100,000 725 802 851 888 918 959 884 958 1005 1040 1068 1105 1271 1464 1592 1689 1770 1882 555 631 681 720 751 795 821 910 967 1010 1045 1092 100,000 120,000 780 862 915 954 987 1031 960 1041 1092 1130 1161 1202 1363 1570 1707 1812 1898 2018 598 679 733 774 808 855 891 988 1050 1097 1134 1186 120,000 140,000 855 945 1003 1046 1081 1130 1066 1157 1214 1256 1290 1336 1489 1715 1864 1979 2073 2205 656 745 804 849 886 937 988 1095 1164 1216 1258 1315 140,000 160,000 921 1017 1079 1126 1164 1216 1161 1259 1321 1367 1404 1455 1599 1841 2002 2125 2226 2367 706 802 866 914 954 1009 1073 1190 1265 1322 1367 1430 160,000 180,000 986 1089 1156 1206 1246 1302 1255 1362 1429 1479 1520 1574 1708 1967 2138 2270 2378 2529 757 860 928 980 1022 1081 1159 1286 1367 1428 1477 1545 180,000 200,000 1045 1154 1225 1278 1320 1379 1342 1456 1528 1582 1625 1683 1807 2080 2261 2400 2515 2674 803 912 983 1038 1083 1146 1237 1373 1460 1525 1578 1650 200,000 or more 1340 1479 1569 1636 1691 1766 1783 1936 2033 2105 2162 2241 2293 2641 2871 3047 3192 3394 1031 1170 1262 1332 1390 1470 1635 1815 1931 2018 2088 2184 Nebraska1 5.5000% Massachusetts4 6.2500% Michigan4 6.0000% Minnesota1 6.8750% Mississippi1 7.0000% Missouri2 4.2250% Kansas1 6.2244% Kentucky4 6.0000% Louisiana 2 4.0000% Maine4 5.1260% Maryland4 6.0000% Hawaii1, 7 4.0000% Idaho1 6.0000% Illinois 2 6.2500% Indiana4 7.0000% Iowa1 6.0000% Florida 1 6.0000% Georgia2 4.0000% Connecticut 4 6.3500% District of Columbia4 5.9370% California 3 7.5000% Colorado 2 2.9000% Arizona2 6.0137% Arkansas2 6.2521% At least But less than Alabama1 4.0000% A-14

(i1040sca)(page-16)Page 16#

s n o it p m e x E s n o it p m e x E s n o it p m e x E s n o it p m e x E s n o it p m e x E e m o c n I 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 Nevada5 $0 $20,000 257 284 301 315 325 340 239 257 268 276 283 292 188 209 222 232 240 252 139 149 155 160 164 169 213 242 261 276 288 304 20,000 30,000 412 455 483 504 520 544 413 444 463 478 490 505 337 376 401 420 435 456 239 257 268 276 283 292 350 398 429 453 472 499 30,000 40,000 491 542 575 599 620 647 505 544 568 586 600 620 420 468 499 523 542 568 292 314 328 338 347 358 421 478 515 544 567 599 40,000 50,000 558 616 654 682 704 736 587 631 659 680 697 720 493 550 587 615 638 669 339 364 381 393 402 416 481 547 590 622 649 686 50,000 60,000 619 683 724 755 780 815 661 711 743 767 786 812 561 626 669 700 726 762 381 410 429 442 453 468 536 609 657 693 723 764 60,000 70,000 674 744 789 822 850 887 729 785 820 847 868 896 624 697 744 780 809 849 421 453 473 488 500 517 586 666 718 758 790 835 70,000 80,000 726 801 849 885 915 955 795 856 894 923 946 977 685 765 818 857 889 933 458 493 516 532 545 563 633 720 776 819 854 902 80,000 90,000 774 854 905 944 975 1018 856 922 963 994 1019 1053 742 830 887 929 964 1012 493 531 555 573 587 607 677 769 830 876 913 965 90,000 100,000 820 904 958 999 1032 1077 914 985 1029 1063 1089 1126 797 892 953 999 1036 1088 527 567 593 612 628 648 719 817 881 930 969 1024 100,000 120,000 880 970 1028 1072 1107 1156 992 1069 1117 1153 1182 1222 871 975 1042 1092 1133 1190 571 616 643 664 681 704 774 879 948 1001 1044 1103 120,000 140,000 962 1061 1124 1171 1210 1263 1100 1185 1239 1279 1312 1355 975 1091 1166 1223 1269 1333 633 682 713 736 755 780 849 965 1041 1098 1145 1210 140,000 160,000 1034 1140 1207 1258 1300 1356 1195 1288 1347 1391 1426 1474 1067 1195 1277 1340 1390 1460 688 741 775 800 820 848 915 1040 1122 1184 1234 1305 160,000 180,000 1105 1218 1290 1345 1389 1449 1291 1391 1455 1503 1541 1592 1160 1300 1390 1458 1513 1589 742 800 837 864 886 916 981 1115 1202 1269 1323 1399 180,000 200,000 1169 1289 1365 1422 1469 1533 1378 1486 1554 1604 1645 1701 1246 1396 1493 1566 1626 1708 792 854 893 923 946 978 1041 1183 1275 1346 1404 1483 200,000 or more 1489 1639 1736 1808 1867 1948 1821 1965 2056 2123 2178 2251 1689 1895 2028 2129 2210 2323 1046 1128 1180 1219 1250 1293 1338 1520 1640 1731 1805 1908 Income $0 $20,000 182 204 218 229 238 251 217 237 249 259 266 276 235 270 294 312 327 348 187 203 213 220 226 234 247 270 284 294 303 315 20,000 30,000 295 330 353 371 385 406 371 405 426 442 455 473 379 435 473 502 526 560 319 346 363 376 387 401 397 433 455 472 486 504 30,000 40,000 353 394 422 443 460 485 453 494 520 539 555 577 452 519 564 599 628 668 389 422 443 459 472 489 473 515 542 562 579 601 40,000 50,000 402 450 481 505 525 552 524 571 602 624 643 668 515 592 643 682 715 761 450 488 513 531 546 566 538 586 617 640 658 683 50,000 60,000 447 499 534 561 583 613 589 642 676 702 722 750 572 656 713 757 793 843 505 548 576 597 614 636 596 649 683 709 729 757 60,000 70,000 487 545 583 612 635 669 648 707 745 773 796 827 623 715 777 824 864 919 556 604 634 657 676 701 649 707 744 772 794 824 70,000 80,000 526 587 628 659 685 721 705 769 810 841 866 899 672 771 837 888 931 990 604 657 690 715 735 763 698 761 801 831 855 888 80,000 90,000 561 627 671 704 731 769 758 827 871 904 931 967 717 822 893 948 993 1056 650 706 742 769 791 821 745 812 854 886 911 946 90,000 100,000 595 665 711 746 775 815 809 883 930 965 993 1032 759 871 946 1004 1051 1118 693 753 792 820 844 876 788 859 904 938 965 1002 100,000 120,000 639 714 763 801 832 876 876 956 1007 1045 1076 1118 815 935 1015 1077 1128 1200 750 816 857 889 914 948 846 922 970 1006 1035 1075 120,000 140,000 700 782 836 877 911 958 968 1057 1114 1156 1190 1237 892 1023 1110 1178 1234 1312 830 902 948 983 1011 1049 924 1007 1060 1099 1131 1174 140,000 160,000 753 841 899 943 980 1031 1050 1147 1208 1254 1291 1342 959 1099 1193 1266 1326 1410 900 978 1029 1066 1097 1139 992 1082 1138 1181 1215 1261 160,000 180,000 806 900 962 1009 1048 1103 1132 1237 1303 1352 1392 1447 1025 1175 1276 1354 1418 1508 970 1055 1109 1150 1183 1228 1061 1156 1216 1262 1298 1348 180,000 200,000 854 953 1018 1069 1110 1167 1207 1318 1389 1441 1484 1542 1085 1244 1350 1433 1501 1595 1033 1124 1182 1226 1261 1309 1122 1223 1287 1334 1373 1425 200,000 or more 1092 1217 1301 1364 1417 1490 1584 1731 1824 1893 1950 2026 1384 1585 1720 1825 1911 2031 1356 1476 1553 1611 1657 1721 1426 1554 1635 1696 1745 1811 Income $0 $20,000 225 248 263 274 283 295 228 263 286 305 319 340 354 403 436 460 481 509 246 273 291 304 315 330 228 259 279 294 307 324 20,000 30,000 386 426 451 470 485 505 367 424 462 491 515 548 579 659 711 752 785 831 419 467 497 521 539 565 376 426 459 484 505 533 30,000 40,000 471 520 550 573 592 617 437 505 551 585 614 654 694 790 853 902 941 996 511 569 607 635 658 690 452 512 552 582 607 641 40,000 50,000 546 602 638 664 686 715 498 576 627 667 699 745 794 903 975 1031 1076 1139 591 659 703 736 763 799 518 587 632 667 695 734 50,000 60,000 613 677 717 747 772 805 553 639 696 740 776 826 884 1005 1085 1147 1197 1267 664 741 790 827 857 899 578 654 705 743 775 818 60,000 70,000 676 746 790 824 850 887 602 696 758 806 845 900 965 1098 1185 1253 1308 1384 732 816 871 912 945 991 632 716 771 813 847 895 70,000 80,000 736 812 860 896 926 966 649 750 817 868 911 970 1043 1186 1280 1353 1412 1494 796 888 947 992 1028 1078 683 774 833 879 916 968 80,000 90,000 791 873 926 965 996 1039 692 800 871 926 972 1035 1114 1267 1368 1445 1509 1597 856 955 1019 1067 1106 1160 731 828 892 940 980 1035 90,000 100,000 845 932 988 1030 1063 1109 733 847 923 981 1029 1096 1182 1345 1452 1534 1601 1694 913 1019 1087 1139 1181 1238 776 879 947 998 1041 1099 100,000 120,000 915 1010 1071 1116 1152 1202 787 909 991 1053 1105 1177 1272 1446 1562 1650 1722 1822 989 1104 1178 1234 1279 1342 836 947 1020 1075 1121 1184 120,000 140,000 1013 1118 1185 1235 1276 1331 861 995 1084 1152 1208 1287 1395 1586 1712 1809 1888 1998 1094 1222 1304 1366 1416 1485 918 1040 1120 1181 1231 1300 140,000 160,000 1099 1213 1286 1341 1385 1445 925 1069 1165 1238 1299 1383 1503 1709 1844 1948 2034 2152 1187 1325 1415 1482 1537 1612 990 1121 1208 1273 1327 1402 160,000 180,000 1185 1309 1388 1447 1494 1559 989 1143 1245 1324 1389 1479 1610 1830 1976 2087 2179 2306 1280 1430 1526 1599 1658 1739 1062 1203 1295 1366 1423 1503 180,000 200,000 1264 1396 1480 1543 1593 1663 1047 1210 1318 1401 1470 1565 1707 1940 2095 2213 2310 2444 1365 1524 1627 1705 1768 1855 1127 1276 1374 1449 1510 1595 200,000 or more 1663 1837 1948 2031 2098 2189 1333 1541 1679 1785 1872 1994 2190 2490 2687 2838 2962 3135 1793 2004 2141 2243 2327 2442 1452 1643 1770 1866 1945 2054 Income $0 $20,000 158 168 175 180 184 189 173 196 212 224 233 247 251 277 293 306 316 329 241 269 287 301 312 327 204 225 239 249 257 268 20,000 30,000 253 270 281 288 295 303 274 310 334 353 368 389 432 476 505 526 544 567 413 461 493 516 535 562 347 383 405 423 436 455 30,000 40,000 302 322 334 343 351 361 324 367 396 417 435 460 528 582 617 643 665 694 504 564 602 631 655 687 422 466 494 514 531 554 40,000 50,000 343 366 380 391 399 410 368 416 448 473 493 520 612 675 716 746 771 805 584 653 698 732 759 797 488 538 571 595 614 641 50,000 60,000 380 405 421 433 442 455 406 460 495 522 544 575 688 759 805 840 868 906 657 735 785 823 854 897 547 604 640 668 690 720 60,000 70,000 414 441 459 471 481 495 441 499 538 567 591 624 759 837 888 926 957 1000 724 810 866 908 942 989 602 665 705 735 759 792 70,000 80,000 446 475 494 507 518 533 474 537 578 609 634 670 826 912 967 1009 1042 1089 788 882 943 989 1026 1077 654 722 766 799 825 861 80,000 90,000 475 507 526 541 552 568 505 571 615 648 675 712 889 981 1041 1086 1122 1172 848 949 1015 1064 1104 1160 703 776 823 859 887 926 90,000 100,000 503 536 557 573 585 601 534 604 649 684 713 753 949 1048 1111 1159 1198 1252 905 1014 1083 1136 1179 1238 749 828 878 915 946 987 100,000 120,000 540 575 598 614 627 645 572 646 695 733 763 806 1029 1136 1205 1257 1299 1357 981 1099 1175 1232 1279 1343 811 896 950 991 1024 1069 120,000 140,000 590 629 653 671 686 705 624 705 758 798 832 878 1139 1258 1335 1393 1439 1504 1086 1217 1301 1365 1417 1488 896 990 1050 1095 1132 1182 140,000 160,000 633 675 702 721 736 757 669 755 812 856 891 940 1237 1366 1449 1512 1563 1633 1179 1321 1413 1482 1538 1616 971 1073 1139 1187 1227 1281 160,000 180,000 677 722 750 770 787 809 713 806 866 912 950 1003 1334 1474 1564 1632 1687 1762 1272 1426 1525 1600 1661 1744 1046 1157 1227 1280 1322 1381 180,000 200,000 716 763 793 815 832 856 754 851 915 964 1003 1059 1423 1573 1669 1741 1800 1880 1357 1521 1627 1707 1772 1861 1114 1232 1307 1364 1409 1471 200,000 or more 910 970 1008 1035 1058 1087 953 1075 1155 1216 1266 1335 1875 2072 2199 2295 2373 2479 1787 2004 2144 2251 2337 2456 1460 1615 1714 1788 1848 1929 Income $0 $20,000 155 169 178 184 190 197 20,000 30,000 266 290 305 317 326 339 30,000 40,000 325 354 373 387 399 414 40,000 50,000 376 411 433 449 462 480 50,000 60,000 423 462 487 505 520 541 60,000 70,000 466 509 537 557 574 596 70,000 80,000 508 554 584 606 624 649 80,000 90,000 546 597 629 653 672 698 90,000 100,000 583 637 671 697 717 746 100,000 120,000 632 690 727 755 778 808 120,000 140,000 699 764 805 836 861 895 140,000 160,000 759 829 874 908 935 972 160,000 180,000 819 895 943 979 1009 1049 180,000 200,000 873 954 1006 1045 1076 1118 200,000 or more 1149 1256 1325 1376 1417 1473 Wyoming 1 Vermont 1 South Dakota 1 Tennessee2 Texas1 Washington1 West Virginia 2 North Carolina 2 North Dakota 1 Ohio1 Oklahoma 1 Pennsylvania1 Rhode Island 4 South Carolina 2 4.0000% 4.7000% % 0 0 0 0.5 % 0 0 0 0.6 % 0 0 0 5.6 % 2 1 5 1.4 % 0 0 0 0.6 Virginia 2 Utah2 Wisconsin1 % 0 0 5 2.6 % 0 0 0 0.7 % 0 0 0 0.4 % 0 0 0 0.6 4.7500% % 0 0 0 0.7 % 0 0 0 0.6 % 0 0 0 5.4 % 6 3 8 5.5 % 0 0 0 0.5 2013 Optional State Sales Tax Tables (Continued) At least But less than 6.8500% New Jersey4, 6 7.0000% New Mexico1 5.1250% New York2 4.0000% Note. Residents of Alaska do not have a state sales tax, but should follow the instructions on the next page to determine their local sales tax amount. 1 Use the Ratio Method to determine your local sales tax deduction, then add that to the appropriate amount in the state table. Your state sales tax rate is provided next to the state name. 2 Follow the instructions on the next page to determine your local sales tax deduction, then add that to the appropriate amount in the state table. 3 The California table includes the 1.25% uniform local sales tax rate in addition to the 6.25% state sales tax rate for a total of 7.50%. Some California localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 7.50%, and the numerator is the total sales tax rate minus 7.50%.

4 This state does not have a local general sales tax, so the amount in the state table is the only amount to be deducted. 5 The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the appropriate amount in the state table. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate minus 6.85%.

6 Residents of Salem County, New Jersey should deduct only half of the amount in the state table. 7 The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction.

A-15

(i1040sca)(page-17)Page 17#

Which Optional Local Sales Tax Table Should I Use? IF you live in the state of... AND you live in... THEN use Local Table... Alaska Arizona Arkansas Colorado Adams County, Arapahoe County, Boulder County, Centennial, Colorado Springs, Denver City/Denver County, El Paso County, Jefferson County, Larimer County, Pueblo County, or any other locality Any locality Any locality C A B B Georgia B Glendale, Mesa or Tucson Illinois Louisiana New York North Carolina Any locality B A Any locality C A Aurora, Lakewood, or Longmont Any locality A Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk, Sullivan, Tompkins, Ulster, Warren, Washington, Westchester, Wyoming, or Yates B Any other locality D* Chandler, Gilbert, Peoria, Phoenix, Scottsdale, Tempe, Yuma, or any other locality Missouri South Carolina Aiken County, Cherokee County, Chesterﬁeld County, Darlington County, Dillon County, Horry County, Jasper County, Lexington County, Marlboro County, Newberry County, Orangeburg County, York County, or Myrtle Beach Bamberg County, Charleston County, Hampton County, Lee County, Marion County, or any other locality Tennessee Any locality Utah Any locality Virginia West Virginia Any locality B C C Any locality B A A Any locality B Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, East Baton Rouge Parish, Iberia Parish, Jefferson Parish, Lafayette Parish, Lafourche Parish, Livingston Parish, Orleans Parish, Ouachita Parish, Rapides Parish, St. Bernard Parish, St. Landry Parish, St. Tammany Parish, Tangipahoa Parish, or Terrebonne Parish Any other locality Chautauqua County, Chenango County, Columbia County, Delaware County, Greene County, Hamilton County, Tioga County, Wayne County, New York City, or Norwich City A Arvada, Boulder, Fort Collins, Greeley, Thornton, or Westminster C 2013 Optional Local Sales Tax Tables for Certain Local Jurisdictions (Based on a local sales tax rate of 1 percent) B *Note. Local Table D is just 25% of the NY State table. Income Exemptions Exemptions Exemptions Exemptions 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 $0 $20,000 37 42 45 47 49 51 47 55 60 64 67 71 53 61 66 70 73 78 35 37 39 40 41 42 20,000 30,000 60 67 72 75 78 82 74 86 93 99 104 111 85 97 105 112 117 124 60 64 67 69 71 73 30,000 40,000 72 80 85 89 93 97 87 101 110 117 123 131 101 116 126 133 139 148 73 79 82 85 87 90 40,000 50,000 82 91 97 102 106 111 99 114 125 133 139 148 115 132 143 151 158 168 85 91 95 98 101 104 50,000 60,000 91 101 108 113 117 123 109 126 137 146 153 164 127 146 158 168 175 186 95 103 107 111 113 117 60,000 70,000 99 110 117 123 127 134 118 137 149 159 166 177 139 159 172 183 191 203 105 113 118 122 125 129 70,000 80,000 106 119 126 132 137 144 127 147 160 170 179 190 149 171 186 197 206 218 115 123 129 133 136 141 80,000 90,000 114 126 135 141 146 154 135 156 170 181 190 202 159 182 198 210 219 233 123 133 139 143 147 152 90,000 100,000 120 134 143 149 155 163 143 165 179 191 200 213 169 193 209 222 232 246 132 142 148 153 157 162 100,000 120,000 129 144 153 160 166 174 153 176 192 204 214 228 181 207 225 238 249 264 143 154 161 166 170 176 120,000 140,000 141 157 167 175 182 191 166 192 209 222 233 248 198 226 245 260 272 289 158 171 178 184 189 195 140,000 160,000 152 169 180 188 195 205 178 205 224 238 249 266 212 243 264 279 292 310 172 185 194 200 205 212 160,000 180,000 162 180 192 201 209 219 190 219 238 253 266 283 227 260 282 298 312 331 186 200 209 216 222 229 180,000 200,000 172 191 203 213 221 231 200 231 251 267 280 298 240 275 298 315 330 350 198 214 223 231 237 245 200,000 or more 219 243 259 271 281 294 252 290 316 336 352 375 305 349 378 401 419 445 262 282 295 305 313 323 Local Table D* At least But less than Local Table A Local Table B Local Table C A-16

(i1040sr)Instructions for Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled (2013)#

(i1040sr)(page-1)Page 1#

Department of the Treasury Internal Revenue Service 2013 Instructions for Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Use Schedule R (Form 1040A or 1040) to figure the credit for the elder- ly or the disabled. Future Developments. For the latest information about developments related to Schedule R (Form 1040A or Form 1040) and its instructions, such as legislation enacted after they were published, go to www.irs.gov/scheduler. Additional information. See Pub. 524 for more details. Who Can Take the Credit The credit is based on your filing status, age, and in- come. If you are married filing a joint return, it is al- so based on your spouse's age and income. You may be able to take this credit if either of the following applies. 1. You were age 65 or older at the end of 2013, or 2. You were under age 65 at the end of 2013 and you meet all of the following. a. You were permanently and totally disabled on the date you retired. If you retired before 1977, you must have been permanently and totally disabled on January 1, 1976, or January 1, 1977. b. You received taxable disability income for 2013. c. On January 1, 2013, you had not reached man- datory retirement age (the age when your employer's retirement program would have required you to re- tire). For the definition of permanent and total disabili- ty, see What Is Permanent and Total Disability?, lat- er. Also, see the instructions for Part II. Statement of Permanent and Total Disability. Age 65 You are considered age 65 on the day before your 65th birthday. As a result, if you were born on Janu- ary 1, 1949, you are considered to be age 65 at the end of 2013. Married Persons Filing Separate Returns If your filing status is married filing separately and you lived with your spouse at any time during 2013, you cannot take the credit. Nonresident Aliens If you were a nonresident alien at any time during 2013, you may be able to take the credit only if your filing status is married filing jointly. Income Limits See Income Limits for the Credit for the Elderly or the Disabled, later. Want the IRS To Figure Your Credit? If you can take the credit and you want us to figure it for you, check the box in Part I of Schedule R (Form 1040A or 1040) for your filing status and age. Fill in Part II and lines 11 and 13 of Part III if they apply to you. If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Attach Schedule R (Form 1040A or 1040) to your return. What Is Permanent and Total Disability? A person is permanently and totally disabled if both 1 and 2 below apply. 1. He or she cannot engage in any substantial gainful activity because of a physical or mental con- dition. 2. A qualified physician determines that the con- dition has lasted or can be expected to last continu- ously for at least a year or can lead to death. Examples 1 and 2, next, show situations in which the individuals are considered engaged in a substan- tial gainful activity. Example 3 shows a person who might not be considered engaged in a substantial gainful activity. In each example, the person was un- der age 65 at the end of the year. R-1 Sep 13, 2013 Cat. No. 11357O

(i1040sr)(page-2)Page 2#

Income Limits for the Credit for the Elderly or the Disabled THEN you generally cannot take the credit if: IF you are . . . The amount on Form 1040A, line 22, or Form 1040, line 38, is . . . Or you received . . . Single, head of household, or qualifying widow(er) with dependent child $17,500 or more $5,000 or more of nontaxable social security or other nontaxable pensions, annuities, or disability income Married filing jointly and only one spouse is eligible for the credit $20,000 or more $5,000 or more of nontaxable social security or other nontaxable pensions, annuities, or disability income Married filing jointly and both spouses are eligible for the credit $25,000 or more $7,500 or more of nontaxable social security or other nontaxable pensions, annuities, or disability income Married filing separately and you lived apart from your spouse for all of 2013 $12,500 or more $3,750 or more of nontaxable social security or other nontaxable pensions, annuities, or disability income Example 1. Sue retired on disability as a sales clerk. She now works as a full-time babysitter earn- ing minimum wage. Although she does different work, Sue babysits on ordinary terms for the mini- mum wage. She cannot take the credit because she is engaged in a substantial gainful activity. Example 2. Mary, the president of XYZ Corpora- tion, retired on disability because of her terminal ill- ness. On her doctor's advice, she works part time as a manager and is paid more than the minimum wage. Her employer sets her days and hours. Although Mary's illness is terminal and she works part time, the work is done at her employer's convenience. Mary is considered engaged in a substantial gainful activity and cannot take the credit. Example 3. John, who retired on disability, took a job with a former employer on a trial basis. The pur- pose of the job was to see if John could do the work. The trial period lasted for some time during which John was paid at a rate equal to the minimum wage. But because of John's disability, he was given only light duties of a nonproductive, make-work nature. Unless the activity is both substantial and gainful, John is not engaged in a substantial gainful activity. The activity was gainful because John was paid at a rate at or above the minimum wage. However, the activity was not substantial because the duties were of a nonproductive, make-work nature. More facts are needed to determine if John is able to engage in a substantial gainful activity. Disability Income Generally, disability income is the total amount you were paid under your employer's accident and health plan or pension plan that is included in your income as wages or payments instead of wages for the time you were absent from work because of permanent and total disability. However, any payment you re- ceived from a plan that does not provide for disabili- ty retirement is not disability income. In figuring the credit, disability income does not include any amount you received from your employ- er's pension plan after you have reached mandatory retirement age. For more details on disability income, see Pub. 525. Part II. Statement of Permanent and Total Disability If you checked box 2, 4, 5, 6, or 9 in Part I and you did not file a physician's statement for 1983 or an earlier year, or you filed or got a statement for tax years after 1983 and your physician signed on line A of the statement, you must have your physician com- plete a statement certifying that: You were permanently and totally disabled on the date you retired, or If you retired before 1977, you were permanent- ly and totally disabled on January 1, 1976, or Janu- ary 1, 1977. You do not have to file this statement with your tax return. But you must keep it for your records. You can use the physician's statement later in these instructions for this purpose. Your physician should show on the statement if the disability has lasted or can be expected to last continuously for at least a year, or if there is no reasonable probability that the disabled condition will ever improve. If you file a joint return and you checked box 5 in Part I, you and your spouse must each get a statement. If you filed a physician's statement for 1983 or an earlier year, or you filed or got a statement for tax years after 1983 and your physician signed on line B R-2

(i1040sr)(page-3)Page 3#

of the statement, you do not have to get another statement for 2013. But you must check the box on line 2 in Part II to certify all three of the following. 1. You filed or got a physician's statement in an earlier year. 2. You were permanently and totally disabled during 2013. 3. You were unable to engage in any substantial gainful activity during 2013 because of your physi- cal or mental condition. If you checked box 4, 5, or 6 in Part I, 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. If the Department of Veterans Affairs (VA) certi- fies that you are permanently and totally disabled, you can use VA Form 21-0172 instead of the physi- cian's statement. VA Form 21-0172 must be signed by a person authorized by the VA to do so. You can get this form from your local VA regional office. Part III. Figure Your Credit Line 11 If you checked box 2, 4, 5, 6, or 9 in Part I, use the following chart to complete line 11. IF you checked . . . THEN enter on line 11 . . . Box 6 The total of $5,000 plus the disability income you reported on Form 1040A or 1040 for the spouse who was under age 65. Box 2, 4, or 9 The total amount of disability income you reported on Form 1040A or 1040. Box 5 The total amount of disability income you reported on Form 1040A or 1040 for both you and your spouse. Example 1. Bill, age 63, retired on permanent and total disability in 2013. He received $4,000 of taxa- ble disability income that he reports on Form 1040, line 7. He is filing jointly with his wife who was age 67 in 2013, and he checked box 6 in Part I. On line 11, Bill enters $9,000 ($5,000 plus the $4,000 of disability income he reports on Form 1040, line 7). Example 2. John checked box 2 in Part I and enters $5,000 on line 10. He received $3,000 of taxable disability income, which he enters on line 11. John also enters $3,000 on line 12 (the smaller of line 10 or line 11). The largest amount he can use to figure the credit is $3,000. Lines 13a Through 18 The amount on which you figure your credit can be reduced if you received certain types of nontaxable pensions, annuities, or disability income. The amount can also be reduced if your adjusted gross income is over a certain amount, depending on which box you checked in Part I. Line 13a. Enter any social security benefits (before deduction of Medicare premiums) you (and your spouse if filing jointly) received for 2013 that are not taxable. Also, enter any tier 1 railroad retirement benefits treated as social security that are not taxa- ble. If any of your social security or equivalent rail- road retirement benefits are taxable, the amount to enter on this line is generally the difference between the amounts entered on Form 1040A, line 14a and line 14b, or Form 1040, line 20a and line 20b. If your social security or equivalent railroad retirement benefits are reduced because of workers' compensation benefits, treat the workers' compensation benefits as social security benefits when completing Schedule R (Form 1040A or 1040), line 13a. Line 13b. Enter the total of the following types of income that you (and your spouse if filing jointly) received for 2013. Veterans' pensions (but not military disability pensions). Any other pension, annuity, or disability benefit that is excluded from income under any provision of federal law other than the Internal Revenue Code. Do not include amounts that are treated as a return of your cost of a pension or annuity. CAUTION ! Credit Limit Worksheet—Line 21 Keep for Your Records Use this worksheet to figure your credit limit. 1. Enter the amount from Form 1040A, line 28; or Form 1040, line 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Enter the amount from Form 1040A, line 29; or Form 1040, lines 47 and 48 . . . . . . . . . . . . . . . . . . . . 2. 3. Subtract line 2 from line 1. Enter this amount on Schedule R (Form 1040A or 1040), line 21. But if zero or less, STOP, you cannot take this credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. R-3

(i1040sr)(page-4)Page 4#

Do not include on line 13b any pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country, or in the National Oceanic and Atmos- pheric Administration or the Public Health Service. Also, do not include a disability annuity payable un- der section 808 of the Foreign Service Act of 1980. Instructions for Physician's Statement Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. A person is permanently and totally disabled if both of the following apply. 1. He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 2. A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. Physician's Statement Keep for Your Records I certify that Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. If retired after 1976, enter the date retired. ▶ Physician: Sign your name on either line A or B below. A The disability has lasted or can be expected to last continuously for at least a year . . . . . . . . . . . . . . . . . . . Physician's signature Date B There is no reasonable probability that the disabled condition will ever improve . . . . . . . . . . . . . . . . . . . . . . Physician's signature Date Physician's name Physician's address

R-4

(i2441)Instructions for Form 2441, Child and Dependent Care Expenses (2013)#

(i2441)(page-1)Page 1#

2013 Instructions for Form 2441 Child and Dependent Care Expenses Department of the Treasury Internal Revenue Service Future Developments For the latest information about developments related to Form 2441 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/ form2441. Purpose of Form If you paid someone to care for your child or other qualifying person so you (and your spouse if filing jointly) could work or look for work in 2013, you may be able to take the credit for child and dependent care expenses. You (and your spouse if filing jointly) must have earned income to take the credit. But see If You or Your Spouse Was a Student or Disabled, later. If you can take the credit, use Form 2441 to figure the amount of your credit. If you (or your spouse if filing jointly) received any dependent care benefits for 2013, you must use Form 2441 to figure the amount, if any, of the benefits you can exclude from your income on Form 1040, line 7; Form 1040A, line 7; or Form 1040NR, line 8. You must complete Part III of Form 2441 before you can figure the credit, if any, in Part II. Additional information. See Pub. 503, Child and Dependent Care Expenses, for more details. Definitions Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement (FSA). Your salary may have been reduced to pay for these benefits. If you received dependent care benefits as an employee, they should be shown in box 10 of your 2013 Form(s) W-2. Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Qualifying Person(s) A qualifying person is: 1. A qualifying child under age 13 whom you can claim as a dependent. If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. 2. Your disabled spouse who was not physically or mentally able to care for himself or herself. 3. Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent or could claim as a dependent except: a. The disabled person had gross income of $3,900 or more, b. The disabled person filed a joint return, or c. You (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. If you are divorced or separated, see Special rule for children of divorced or separated parents, below. To find out who is a qualifying child and who is a dependent, see Pub. 501, Exemptions, Standard Deduction, and Filing Information. To be a qualifying person, the person must have lived with you for more than half of 2013. Special rule for children of divorced or separated pa rents. Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, and You were the child's custodial parent. The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. For details and an exception for a parent who works at night, see Pub. 501. The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. Qualified Expenses These include amounts paid for household services and care of the qualifying person while you worked or looked for work. Child support payments are not qualified expenses. Also, expenses reimbursed by a state social service agency are not qualified expenses unless you included the reimbursement in your income. Generally, if you worked or actively looked for work during only part of the period in which you incurred the expenses, you must figure your expenses for each day. However, there are special rules for temporary absences or part-time work. See Pub. 503 for more details. Household Services These are services needed to care for the qualifying person as well as to run the home. They include, for example, the services of a cook, maid, babysitter, housekeeper, or cleaning person if the services were CAUTION ! Oct 11, 2013 Cat. No. 10842K

(i2441)(page-2)Page 2#

partly for the care of the qualifying person. Do not include services of a chauffeur or gardener. You can also include your share of the employment taxes paid on wages for qualifying child and dependent care services. Care of the Qualifying Person Care includes the cost of services for the qualifying person's well-being and protection. It does not include the cost of food, lodging, education, clothing, or entertainment. You can include the cost of care provided outside your home for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours a day in your home. If the care was provided by a dependent care center, the center must meet all applicable state and local regulations. A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. You can include amounts paid for items other than the care of your child (such as food and schooling) only if the items are incidental to the care of the child and cannot be separated from the total cost. But do not include the cost of schooling for a child in kindergarten or above. You can include the cost of a day camp, even if it specializes in a particular activity, such as computers or soccer. But do not include any expenses for sending your child to an overnight camp, summer school, or a tutoring program. Medical Expenses Some disabled spouse and dependent care expenses can qualify as medical expenses if you itemize deductions on Schedule A (Form 1040). However, you cannot claim the same expense as both a dependent care expense and a medical expense. See Pub. 502, Medical and Dental Expenses, and Pub. 503 for details. Who Can Take the Credit or Exclude Dependent Care Benefits? You can take the credit or the exclusion if all five of the following apply. 1. Your filing status may be single, head of household, qualifying widow(er) with dependent child, or married filing jointly. If your filing status is married filing separately, see Married Persons Filing Separately, later. 2. The care was provided so you (and your spouse if filing jointly) could work or look for work. However, if you did not find a job and have no earned income for the year, you cannot take the credit or the exclusion. But if you or your spouse was a full-time student or disabled, see the instructions for lines 4 and 5, later. 3. The care must be for one or more qualifying persons. 4. The person who provided the care was not your spouse, the parent of your qualifying child, or a person whom you can claim as a dependent. If your child provided the care, he or she must have been age 19 or older by the end of 2013, and he or she cannot be your dependent. 5. You report the required information about the care provider on line 1 and, if taking the credit, the information about the qualifying person on line 2. Married Persons Filing Separately Generally, married persons must file a joint return to claim the credit. If your filing status is married filing separately and all of the following apply, you are considered unmarried for purposes of claiming the credit on Form 2441. You lived apart from your spouse during the last 6 months of 2013. Your home was the qualifying person's main home for more than half of 2013. You paid more than half of the cost of keeping up that home for 2013. If you meet all the requirements to be treated as unmarried and meet items 2 through 5 listed earlier, you can take the credit or the exclusion. If you do not meet all the requirements to be treated as unmarried, you cannot take the credit. However, you can take the exclusion if you meet items 2 through 5. Line Instructions Line 1 Complete columns (a) through (d) for each person or organization that provided the care. You can use Form W-10, Dependent Care Provider's Identification and Certification, or any other source listed in its instructions to get the information from the care provider. If you do not give correct or complete information, your credit (and exclusion, if applicable) may be disallowed unless you can show you used due diligence in trying to get the required information. If you have more than two care providers, attach a statement to your return with the required information. Be sure to put your name and social security number (SSN) on the statement. Also, enter “See Attached” right above the Caution under line 1. If you did not have a qualifying person nor any care providers for 2013, and you are filing Form 2441 only to report taxable income in Part III, enter “none” on line 1, column (a). Due Diligence You can show a serious and earnest effort (due diligence) to get the information by keeping in your records a Form W-10 completed by the care provider. Or you may keep one of the other sources of information listed in the instructions for Form W-10. If the provider does not give you the information, complete the entries you can on line 1. For example, enter the provider's name and address. Enter “See Attached Statement” in the columns for which you do not have the information. Then, attach a statement to your return explaining that the provider did not give you the information you requested. 2 Instructions for Form 2441 (2013)

(i2441)(page-3)Page 3#

Columns (a) and (b) Enter the care provider's name and address. If you were covered by your employer's dependent care plan and your employer furnished the care (either at your workplace or by hiring a care provider), enter your employer's name in column (a). Next, enter “See W-2” in column (b). Then, leave columns (c) and (d) blank. But if your employer paid a third party (not hired by your employer) on your behalf to provide the care, you must give information on the third party in columns (a) through (d). Column (c) If the care provider is an individual, enter his or her social security number (SSN). Otherwise, enter the provider's employer identification number (EIN). If the provider is a tax-exempt organization, enter “Tax-Exempt” in column (c). U.S. citizens and resident aliens living abroad. If you are living abroad, your care provider may not have, and may not be required to get, a U.S. taxpayer identification number (for example, an SSN or EIN). If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Column (d) Enter the total amount you actually paid in 2013 to the care provider. Also, include amounts your employer paid to a third party on your behalf. It does not matter when the expenses were incurred. Do not reduce this amount by any reimbursement you received. Line 2 Complete columns (a) through (c) for each qualifying person. If you have more than two qualifying persons, attach a statement to your return with the required information. Be sure to put your name and social security number (SSN) on the statement. Also, enter “See Attached” on the dotted line next to line 3. Column (b) You must enter the qualifying person's SSN. Be sure the name and SSN entered agree with the person's social security card. Otherwise, at the time we process your return, we may reduce or disallow your credit. If the child was born and died in 2013 and did not have an SSN, enter “Died” in column (b) and attach a copy of the child's birth certificate, death certificate, or hospital medical records. To find out how to get an SSN, see Social Security Number (SSN) in the Form 1040 or Form 1040A instructions, or Identifying Number in the Form 1040NR instructions. If the name or SSN on the person's social security card is not correct, call the Social Security Administration at 1-800-772-1213. Column (c) Enter the qualified expenses you incurred and paid in 2013 for the person listed in column (a). Prepaid expenses are treated as paid in the year the care is provided. Do not include in column (c) qualified expenses: You incurred in 2013 but did not pay until 2014. You may be able to use these expenses to increase your 2014 credit. You incurred in 2012 but did not pay until 2013. Instead, see the instructions for line 9. You prepaid in 2013 for care to be provided in 2014. These expenses can only be used to figure your 2014 credit. If you paid qualified expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. This limit does not need to be divided equally. For example, if you paid and incurred $2,500 of qualified expenses for the care of one qualifying person and $3,500 for the care of another qualifying person, you can use the total, $6,000, to figure the credit. To qualify for the credit, you must have one or more qualifying persons. You should show the expenses for each child in column (c) of line 2. However, it is possible a qualifying child could have no expenses and a second child could have expenses exceeding $3,000. You should list -0- for the one child and the actual amount for the second child. The $6,000 limit would still be used to compute your credit unless you have already excluded or deducted, in Part III, certain dependent care benefits paid to you (or on your behalf) by your employer. Lines 4 and 5 If filing jointly, figure your and your spouse's earned income separately. Enter your earned income on line 4 and your spouse's earned income on line 5. Earned income for figuring the credit includes the following amounts. 1. The amount shown on Form 1040, line 7; Form 1040A, line 7; or Form 1040NR, line 8; minus any amount: a. Included for a scholarship or fellowship grant that was not reported to you on a Form W-2, b. Also reported on Schedule SE (Form 1040) because you were a member of the clergy or you received $108.28 or more of church employee income, c. Received for work performed while an inmate in a penal institution, or d. Received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457(b) plan. This amount may be reported in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. 2. The amount shown on Schedule SE, line 3, minus any deduction you claim on Form 1040 or Form 1040NR, line 27. If you use either optional method to figure self-employment tax, subtract any deduction you claim on Form 1040 or Form 1040NR, line 27, from the total of the amounts shown on Schedule SE, Section B, lines 3 and 4b. If you received church employee income of $108.28 or more, subtract any deduction you claim on Form 1040 or TIP Instructions for Form 2441 (2013) 3

(i2441)(page-4)Page 4#

Form 1040NR, line 27, from the total of the amounts shown on Schedule SE, Section B, lines 3, 4b, and 5a. 3. If you are filing Schedule C (Form 1040) or C-EZ (Form 1040) as a statutory employee, the amount shown on line 1 of the schedule. 4. Nontaxable combat pay, if you elect to include it in earned income. However, including this income will only give you a larger credit if your (or your spouse's) other earned income is less than the amount entered on line 3. To make the election, include all of your nontaxable combat pay in the amount you enter on line 4 (line 5 for your spouse if filing jointly). If you are filing jointly and both you and your spouse received nontaxable combat pay, you can each make your own election. (In other words, if one of you makes the election, the other one can also make it but does not have to.) The amount of your nontaxable combat pay should be shown in box 12 of your Form(s) W-2 with code Q. You can choose to include your nontaxable combat pay in earned income when figuring your credit, even if you choose not to include it in earned income for the earned income credit (EIC) or the exclusion or deduction for child and dependent care benefits. You must reduce your earned income by any loss from self-employment. Child support payments received by you are not included in your gross income and are not considered as earned income for figuring this credit. If You or Your Spouse Was a Student or Disabled Your spouse's earned income. Your spouse was a full-time student if he or she was enrolled as a full-time student at a school for some part of each of 5 calendar months during 2013. The months need not be consecutive. A school does not include an on-the-job training course, correspondence school, or a school offering courses only through the Internet. Your spouse was disabled if he or she was not physically or mentally capable of self-care. Figure your spouse's earned income on a monthly basis. For each month or part of a month your spouse was a student or was disabled, he or she is considered to have worked and earned income. His or her earned income for each month is considered to be at least $250 ($500 if more than one qualifying person was cared for in 2013). Enter that amount on line 5. If your spouse also worked during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. For any month that your spouse was not a student or disabled, use your spouse's actual earned income if he or she worked during the month. Your earned income. These rules for a spouse who was a student or disabled also apply to you if you were a student or disabled. For each month or part of a month you were a student or disabled, your earned income is considered to be at least $250 ($500 if more than one qualifying person was cared for in 2013). Enter that TIP CAUTION ! amount on line 4. If you also worked during that month, enter the higher of $250 (or $500) or your actual earned income for that month. Both spouses were students or disabled. If, in the same month, both you and your spouse were either students or disabled, only one of you can be treated as having earned income in that month under these rules. Special Situations If you are filing jointly, disregard community property laws. If your spouse died in 2013, see Pub. 503. Line 9 Credit for Prior Year's Expenses If you had qualified expenses for 2012 that you did not pay until 2013, you may be able to increase the amount of credit you can take in 2013. To figure the credit, see Worksheet A in Pub. 503. If you can take a credit for your 2012 expenses, enter the amount of the additional credit and “CPYE” (Credit for Prior Year Expenses) on the dotted line next to line 9. Add the credit to the amount on line 9 and replace the amount on line 9 with that total. Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit. Line 10 Credit Limit Worksheet Complete this worksheet to figure the amount to enter on line 10. 1. Enter the amount from Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44 . . . . . . . . . . . . 1. 2. Enter the amount from Form 1040, line 47; or Form 1040NR, line 45; Form 1040A filers enter -0- . . . . . 2. 3. Subtract line 2 from line 1. Also enter this amount on Form 2441, line 10. But if zero or less, stop; you cannot take the credit . . . . . . . . . . . . . . . . . . . . . . . 3. Line 13 If you had an employer-provided dependent care plan, your employer may have permitted you to carry forward any unused amount from 2012 to use during a grace period in 2013. Enter on line 13 the amount you carried forward and used in 2013 during the grace period. Line 14 If you had an employer-provided dependent care plan, enter on line 14 the total of the following amounts included on line 12. Any amount you forfeited. You forfeited an amount if you did not receive it because you did not incur the expense. Do not include amounts you expect to receive at a future date. Any amount you did not receive but are permitted by your employer to carry forward and use in the following year during a grace period. Example. Under your employer's dependent care plan, you chose to have your employer set aside $5,000 4 Instructions for Form 2441 (2013)

(i2441)(page-5)Page 5#

to cover your 2013 dependent care expenses. The $5,000 is shown on your Form W-2, in box 10. In 2013, you incurred and were reimbursed for $4,950 of qualified expenses. You would enter $5,000 on line 12 and $50, the amount forfeited, on line 14. You would also enter $50 on line 14 if, instead of forfeiting the amount, your employer permitted you to carry the $50 forward to use during the grace period in 2014. Line 15 Add the amounts on lines 12 and 13 and subtract from that total, the amount on line 14. Enter the result on line 15. Line 16 Enter the total of all qualified expenses incurred in 2013 for the care of your qualifying person(s). It does not matter when the expenses were paid. Example. You received $2,000 in cash under your employer's dependent care plan for 2013. The $2,000 is shown on your Form W-2, in box 10. Only $900 of qualified expenses were incurred in 2013 for the care of your 5-year-old dependent child. You would enter $2,000 on line 12 and $900 on line 16. Line 18 If filing jointly, figure your and your spouse's earned income separately. Enter your earned income on line 18 and your spouse's earned income on line 19. If your filing status is married filing separately or you or your spouse was a student or disabled, see the instructions for line 19. Earned income for figuring the amount of dependent care benefits you are able to exclude or deduct from your income includes the following amounts. 1. The amount shown on Form 1040, line 7; Form 1040A, line 7; or Form 1040NR, line 8; minus any amount: a. Included for a scholarship or fellowship grant that was not reported to you on a Form W-2, b. Also reported on Schedule SE (Form 1040) because you were a member of the clergy or you received $108.28 or more of church employee income, c. Received for work performed while an inmate in a penal institution, and d. Received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457(b) plan. This amount may be reported in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. 2. The amount shown on Schedule SE, line 3, minus any deduction you claim on Form 1040 or Form 1040NR, line 27. If you use either optional method to figure self-employment tax, subtract any deduction you claim on Form 1040 or Form 1040NR, line 27, from the total of the amounts shown on Schedule SE, Section B, lines 3 and 4b. If you received church employee income of $108.28 or more, subtract any deduction you claim on Form 1040 or Form 1040NR, line 27, from the total of the amounts shown on Schedule SE, Section B, lines 3, 4b, and 5a. 3. If you are filing Schedule C (Form 1040) or C-EZ (Form 1040) as a statutory employee, the amount shown on line 1 of the schedule. 4. Nontaxable combat pay, if you elect to include it in earned income. However, including this income will only give you a larger exclusion or deduction if your (or your spouse's) other earned income is less than the amount entered on line 17. To make the election, include all of your nontaxable combat pay in the amount you enter on line 18 (line 19 for your spouse if filing jointly). If you are filing jointly and both you and your spouse received nontaxable combat pay, you can each make your own election. (In other words, if one of you makes the election, the other one can also make it but does not have to.) The amount of your nontaxable combat pay should be shown in box 12 of your Form(s) W-2 with code Q. You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit (EIC) or the credit for child and dependent care expenses. For purposes of line 18, earned income does not include any dependent care benefits shown on line 12. You must reduce your earned income by any loss from self-employment. Special Situations If you are filing jointly, disregard community property laws. If your spouse was a full-time student or disabled in 2013, see the instructions for lines 4 and 5, earlier. Line 19 If your filing status is married filing separately, see Married Persons Filing Separately, earlier. Are you considered unmarried under that rule? Yes. Enter your earned income (from line 18) on line 19. On line 21, enter $5,000. No. Enter your spouse's earned income on line 19. If you or your spouse was a full-time student or disabled in 2013, see the instructions for lines 4 and 5. On line 21, enter $2,500. Line 24 Include your deductible benefits in the total entered on Schedule C, line 14; Schedule E, line 19 or line 28; or Schedule F, line 15; whichever applies. Lines 27 through 31 If you are reporting dependent care benefits in Part III of the form, you will need to complete lines 27 through 31 if you are also claiming the credit for child and dependent care expenses in Part II of the form. TIP CAUTION ! CAUTION ! Instructions for Form 2441 (2013) 5

(i8863)Instructions for Form 8863, Education Credits (2013)#

(i8863)(page-1)Page 1#

2013 Instructions for Form 8863 Education Credits (American Opportunity and Lifetime Learning Credits) Department of the Treasury Internal Revenue Service Section references are to the Internal Revenue Code unless otherwise noted. General Instructions Future Developments For the latest information about developments related to Form 8863 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8863. Purpose of Form Use Form 8863 to figure and claim your education credits, which are based on qualified education expenses paid to an eligible postsecondary educational institution. For 2013, there are two education credits. The American opportunity credit, part of which may be refundable. The lifetime learning credit, which is nonrefundable. A refundable credit can give you a refund for any part of the credit that is more than your total tax. A nonrefundable credit can reduce your tax, but any excess is not refunded to you. Both of these credits have different rules that can affect your eligibility to claim a specific credit. These differences are shown in Table 1 below. You may be able to take the tuition and fees deduction for you, your spouse, or a dependent, instead of an education credit. Figure your tax both ways and choose the one that gives you the lower tax. See Form 8917, Tuition and Fees Deduction, and chapter 6 of Pub. 970, Tax Benefits for Education, for more information about the tuition and fees deduction. Who Can Claim an Education Credit You may be able to claim an education credit if you, your spouse, or a dependent you claim on your tax return was a student enrolled at or attending an eligible educational institution. The credits are based on the amount of adjusted qualified education expenses paid for the student in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014. Academic period. An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. If an eligible educational institution uses credit hours or clock hours and does not have academic terms, each payment period may be treated as an academic period. For details, see Academic period in chapters 2 and 3 of Pub. 970. TIP Comparison of Education Credits Caution. You can claim both the American opportunity credit and the lifetime learning credit on the same return-but not for the same student. American Opportunity Credit Lifetime Learning Credit Maximum credit Up to $2,500 credit per eligible student Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $180,000 if married filing jointly; $90,000 if single, head of household, or qualifying widow(er) $127,000 if married filing jointly; $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable; the rest is nonrefundable Nonrefundable—credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available ONLY if the student had not completed the first 4 years of postsecondary education before 2013 Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available ONLY for 4 tax years per eligible student (including any year(s) Hope credit was claimed) Available for an unlimited number of years Type of program required Student must be pursuing a program leading to a degree or other recognized education credential Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Student must be enrolled at least half time for at least one academic period beginning during the year Available for one or more courses Felony drug conviction As of the end of 2013, the student had not been convicted of a felony for possessing or distributing a controlled substance Felony drug convictions do not make the student ineligible Qualified expenses Tuition, required enrollment fees, and course materials that the student needs for a course of study whether or not the materials are bought at the educational institution as a condition of enrollment or attendance Tuition and required enrollment fees (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Table 1. Nov 27, 2013 Cat. No. 53002G

(i8863)(page-2)Page 2#

Qualified education expenses for any academic period must be reduced by any tax-free educational assistance allocable to that academic period. See Adjusted Qualified Education Expenses, later. Who can claim a dependent's expenses. If a student is claimed as a dependent on another person's tax return, all qualified education expenses of the student are treated as having been paid by that person. Therefore, only that person can claim an education credit for the student. If a student is not claimed as a dependent on another person's tax return, only the student can claim a credit. Expenses paid by a third party. Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. However, qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. Therefore, you are treated as having paid expenses that were paid by the third party. For more information and an example, see Who Can Claim a Dependent's Expenses in Pub. 970, chapter 2 or 3. Who cannot claim a credit. You cannot take an education credit if any of the following apply. 1. You are claimed as a dependent on another person's tax return, such as your parent's return. 2. Your filing status is married filing separately. 3. You (or your spouse) were a nonresident alien for any part of 2013 and did not elect to be treated as a resident alien for tax purposes. 4. Your modified adjusted gross income (MAGI) is: a. For the American opportunity credit: $180,000 or more if married filing jointly, or $90,000 or more if single, head of household, or qualifying widow(er) with dependent child. b. For the lifetime learning credit: $127,000 or more if married filing jointly, or $63,000 or more if single, head of household, or qualifying widow(er) with dependent child. Generally, your MAGI is the amount on your Form 1040, line 38, or Form 1040A, line 22. However, if you are filing Form 2555, Form 2555-EZ, or Form 4563, or are excluding income from Puerto Rico, add to the amount on your Form 1040, line 38, or Form 1040A, line 22, the amount of income you excluded. For details, see Pub. 970. American Opportunity Credit You may be able to take a credit of up to $2,500 for adjusted qualified education expenses (defined later) paid for each student who qualifies for the American opportunity credit. This credit equals 100% of the first $2,000 and 25% of the next $2,000 of adjusted qualified expenses paid for each eligible student. The amount of your credit for 2013 is gradually reduced (phased out) if your MAGI is between $80,000 and $90,000 ($160,000 and $180,000 if you file a joint return). You cannot claim a credit if your MAGI is $90,000 or more ($180,000 or more if you file a joint return). If you can claim the American opportunity credit for any student, you can choose between using that student's adjusted qualified education expenses for the American opportunity credit or for the lifetime learning credit. If you have this choice, the American opportunity credit will always be greater than the lifetime learning credit. CAUTION ! TIP Student qualifications. Generally, you can take the American opportunity credit for a student only if all of the following four requirements are met. 1. As of the beginning of 2013, the student had not completed the first four years of postsecondary education (generally, the freshman through senior years of college), as determined by the eligible educational institution. For this purpose, do not include academic credit awarded solely because of the student's performance on proficiency examinations. 2. Neither the American opportunity credit nor the Hope Scholarship credit has been claimed (by you or anyone else) for this student for any four tax years before 2013. If the American opportunity credit (and Hope scholarship credit) has been claimed for this student for any three or fewer tax years before 2013, this requirement is met. Example 1. Sharon was eligible for the Hope scholarship credit for 2007 and 2008 and for the American opportunity credit for 2010 and 2012. Her parents claimed the Hope scholarship credit for Sharon on their tax returns for 2007 and 2008 and claimed the American opportunity credit for Sharon on their 2010 tax return. Sharon claimed the American opportunity credit on her 2012 tax return. The American opportunity credit and Hope scholarship credit have been claimed for Sharon for four tax years before 2013. Therefore, the American opportunity credit cannot be claimed for Sharon for 2013. If Sharon were to file Form 8863 for 2013, she would check “Yes” for Part III, line 23, and would be eligible to claim only the lifetime learning credit. Example 2. Wilbert was eligible for the American opportunity credit for 2009, 2010, 2011, and 2013. His parents claimed the American opportunity credit for Wilbert on their tax returns for 2009, 2010, and 2011. No one claimed an American opportunity credit or Hope scholarship credit for Wilbert for any other tax year. The American opportunity credit and Hope scholarship credit have been claimed for Wilbert for only three tax years before 2013. Therefore, Wilbert meets the second requirement to be eligible for the American opportunity credit. If Wilbert were to file Form 8863 for 2013, he would check “No” for Part III, line 23. If Wilbert meets all of the other requirements, he is eligible for the American opportunity credit. 3. For at least one academic period beginning (or treated as beginning) in 2013, the student both: a. Was enrolled in a program that leads to a degree, certificate, or other recognized educational credential; and b. Carried at least one-half the normal full-time workload for his or her course of study. The standard for what is half of the normal full-time work load is determined by each eligible educational institution. However, the standard may not be lower than any of those established by the U.S. Department of Education under the Higher Education Act of 1965. For purposes of whether the student satisfies this third requirement for 2013, treat an academic period beginning in the first three months of 2014 as if it began in 2013 if qualified education expenses for the student were paid in 2013 for that academic period. See Prepaid Expenses, later. Example. Glenda enrolls on a full-time basis in a degree program for the 2014 Spring semester, which begins in January 2014. Glenda pays her tuition for the 2014 Spring semester in December 2013. Because the tuition Glenda paid in 2013 relates to an academic period that begins in the first 3 months of 2014, her eligibility to claim an American opportunity credit in 2013 is determined as if the 2014 Spring semester began in 2013. Therefore, Glenda satisfies this third requirement. -2- Instructions for Form 8863 (2013)

(i8863)(page-3)Page 3#

4. As of the end of 2013, the student had not been convicted of a federal or state felony for possessing or distributing a controlled substance. If the requirements above are not met for any student, you cannot take the American opportunity credit for that student. You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. Lifetime Learning Credit The lifetime learning credit equals 20% of adjusted qualified education expenses (defined later), up to a maximum of $10,000 of adjusted qualified education expenses per return. Therefore, the maximum lifetime learning credit you can claim on your return for the year is $2,000, regardless of the number of students for whom you paid qualified education expenses. The amount of your credit for 2013 is gradually reduced (phased out) if your MAGI is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). You cannot claim the lifetime learning credit for any student if you claim the American opportunity credit for that student for the same tax year. Qualified Education Expenses Generally, qualified education expenses are amounts paid in 2013 for tuition and fees required for the student's enrollment or attendance at an eligible educational institution. It does not matter whether the expenses were paid in cash, by check, by credit or debit card, or with borrowed funds. For course-related books, supplies, and equipment only certain expenses qualify. American opportunity credit: Qualified education expenses include amounts spent on books, supplies, and equipment needed for a course of study, whether or not the materials are purchased from the educational institution as a condition of enrollment or attendance. Lifetime learning credit: Qualified education expenses include amounts for books, supplies, and equipment only if required to be paid to the institution as a condition of enrollment or attendance. Qualified education expenses include nonacademic fees, such as student activity fees, athletic fees, or other expenses unrelated to the academic course of instruction, only if the fee must be paid to the institution as a condition of enrollment or attendance. However, fees for personal expenses (described below) are never qualified education expenses. Qualified education expenses do not include amounts paid for: Personal expenses. This means room and board, insurance, medical expenses (including student health fees), transportation, and other similar personal, living, or family expenses. Any course or other education involving sports, games, or hobbies, or any noncredit course, unless such course or other education is part of the student's degree program or (for the lifetime learning credit only) helps the student acquire or improve job skills. You should receive Form 1098-T, Tuition Statement, from the institution reporting either payments received in 2013 (box 1) or amounts billed in 2013 (box 2). However, the amount in box 1 or 2 of Form 1098-T may be different from the amount you paid (or are treated as having paid). In completing Form 8863, use only the amounts you actually paid (plus any amounts you are treated as having paid) in 2013 (reduced, as necessary, as described in TIP Adjusted Qualified Education Expenses, later). See chapters 2 and 3 of Pub. 970 for more information on Form 1098-T. Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. Qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. If you or the student takes a deduction for higher education expenses, such as on Schedule A or Schedule C (Form 1040), you cannot use those same expenses in your qualified education expenses when figuring your education credits. Any qualified expenses used to figure the education credits cannot be taken into account in determining the amount of a distribution from a Coverdell ESA or a qualified tuition program (section 529 plan) that is excluded from gross income. See Pub. 970, chapters 6 and 7, for more information. Prepaid Expenses Qualified education expenses paid in 2013 for an academic period that begins in the first 3 months of 2014 can be used in figuring an education credit for 2013 only. See Academic period, earlier. For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). Adjusted Qualified Education Expenses For each student, reduce the qualified education expenses paid in 2013 by or on behalf of that student under the following rules. The result is the amount of adjusted qualified education expenses for each student. Tax-free educational assistance. For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. See Academic period, earlier. Tax-free educational assistance includes: 1. The tax-free part of any scholarship or fellowship (including Pell grants), 2. The tax-free part of any employer-provided educational assistance, 3. Veterans' educational assistance, and 4. Any other educational assistance that is excludable from gross income (tax free), other than as a gift, bequest, devise, or inheritance. Generally, any scholarship or fellowship is treated as tax-free educational assistance. However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent the student includes it in gross income (if the student is required to file a tax return) for the year the scholarship or fellowship is received and either: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. 970, chapter 1; or The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. 970, chapter 1. CAUTION ! CAUTION ! Instructions for Form 8863 (2013) -3-

(i8863)(page-4)Page 4#

You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. For details, see Adjustments to Qualified Education Expenses, in chapters 2 and 3 of Pub. 970. Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. Refunds. A refund of qualified education expenses may reduce qualified education expenses for the tax year or may require you to repay (recapture) the credit that you claimed in an earlier year. Some tax-free educational assistance received after 2013 may be treated as a refund. See Tax-free educational assistance, earlier. Refunds received in 2013. For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Refunds received after 2013 but before your income tax return is filed. If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. Refunds received after 2013 and after your income tax return is filed. If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received after you file your 2013 income tax return, you may need to repay some or all of the credit that you claimed. See Credit recapture, next. Credit recapture. If any tax-free educational assistance for the qualified education expenses paid in 2013, or any refund of your qualified education expenses paid in 2013, is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). Include that amount as an additional tax for the year the refund or tax-free assistance was received. Example. You paid $8,000 tuition and fees in December 2013 for your child's Spring semester beginning in January 2014. You filed your 2013 tax return on February 2, 2014, and claimed a lifetime learning credit of $1,600 ($8,000 qualified education expense paid x .20). You claimed no other tax credits. After you filed your return, your child withdrew from two courses and you received a refund of $1,400. You must refigure your 2013 lifetime learning credit using $6,600 ($8,000 qualified education expenses − $1,400 refund). The refigured credit is $1,320 and your tax liability increased by $280. You must include the difference of $280 ($1,600 credit originally claimed − $1,320 refigured credit) as additional tax on your 2014 income TIP tax return. See the instructions for your 2014 income tax return to determine where to include this tax. If you also pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. Eligible Educational Institution An eligible educational institution is generally any accredited public, nonprofit, or proprietary (private) college, university, vocational school, or other postsecondary institution. Also, the institution must be eligible to participate in a student aid program administered by the Department of Education. Virtually all accredited postsecondary institutions meet this definition. Additional Information See Pub. 970, chapters 2 and 3, for more information about these credits. Specific Instructions You must complete a separate Part III on page 2 for each individual for whom you are claiming either credit before you complete Parts I and II. Part I — Refundable American Opportunity Credit Line 1 Enter the amount from Part III, line 30. If you are claiming the American opportunity credit for more than one student, add the amounts from each student's Part III, line 30, and enter the total for those students on line 1. Line 3 Enter your modified adjusted gross income. Generally, your modified adjusted gross income is the amount on your Form 1040, line 38, or Form 1040A, line 22. However, if you are filing Form 2555, Form 2555-EZ, or Form 4563, or are excluding income from Puerto Rico, you must include on line 3 the amount of income you excluded. For details, see Pub. 970. Line 7 If you were under age 24 at the end of 2013 and the conditions listed below apply to you, you cannot claim any part of the American opportunity credit as a refundable credit on your tax return. Instead, you can claim your allowed credit, figured in Part II, only as a nonrefundable credit to reduce your tax. You do not qualify for a refundable American opportunity credit if 1 (a, b, or c), 2, and 3 below apply to you. TIP CAUTION ! -4- Instructions for Form 8863 (2013)

(i8863)(page-5)Page 5#

1. You were: a. Under age 18 at the end of 2013, or b. Age 18 at the end of 2013 and your earned income (defined later) was less than one-half of your support (defined later), or c. Over age 18 and under age 24 at the end of 2013 and a full-time student (defined later) and your earned income (defined later) was less than one-half of your support (defined later). 2. At least one of your parents was alive at the end of 2013. 3. You are not filing a joint return for 2013. If you meet these conditions, check the box next to line 7, skip line 8, and enter the amount from line 7 on line 9. If these conditions do not apply to you, complete line 8. You can answer the following questions to determine whether you qualify for a refundable American opportunity credit. 1. Were you under 24 at the end of 2013?

If no, stop here; you do qualify to claim part of the allowable American opportunity credit as a refundable credit.

If yes, go to question 2. 2. Were you over 18 at the end of 2013?

If yes, go to question 3.

If no, go to question 4. 3. Were you a full-time student (defined later) for 2013?

If no, stop here; you do qualify to claim part of your allowable American opportunity credit as a refundable credit.

If yes, go to question 5. 4. Were you 18 at the end of 2013?

If yes, go to question 5.

If no, go to question 6. 5. Was your earned income (defined later) less

than one-half of your support (defined later) for 2013?

If no, stop here; you do qualify to claim part of your allowable American opportunity credit as a refundable credit.

If yes, go to question 6. 6. Were either of your parents alive at the end of 2013?

If no, stop here; you do qualify to claim part of your allowable American opportunity credit as a refundable credit.

If yes, go to question 7. 7. Are you filing a joint return for 2013?

If no, you do not qualify to claim part of your allowable American opportunity credit as a refundable credit.

If yes, you do qualify to claim part of your allowable American opportunity credit as a refundable credit. Earned income. Earned income includes wages, salaries, professional fees, and other payments received for personal services actually performed. Earned income includes the part of any scholarship or fellowship that represents payment for teaching, research, or other services performed by the student that are required as a condition for receiving the scholarship or fellowship. Earned income does not include that part of the compensation for personal services rendered to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered. If you are a sole proprietor or a partner in a trade or business in which both personal services and capital are material income-producing factors, earned income also includes a reasonable allowance for compensation for personal services, but not more than 30% of your share of the net profits from that trade or business (after subtracting the deduction for one-half of self-employment tax). However, if capital is not an income-producing factor and your personal services produced the business income, the 30% limit does not apply. Support. Your support includes food, shelter, clothing, medical and dental care, education and the like. Generally, the amount of an item of support will be the amount of expenses incurred by the one furnishing such item. If the item of support is in the form of property or lodging, measure the amount of such item of support by its fair market value. To figure your support, count support provided by you, your parents, and others. However, a scholarship received by you is not considered support if you were a full-time student (defined below) for 2012. Full-time student. Solely for purposes of determining whether a scholarship is considered support, you were a full-time student for 2013 if during any part of any 5 calendar months during the year you were enrolled as a full-time student at an eligible educational institution (defined earlier), or took a full-time, on-farm training course given by such an institution or by a state, county, or local government agency. Part II — Nonrefundable Education Credits Line 9 Enter the amount from line 9 on line 2 of the Credit Limit Worksheet, later. Line 10 Enter the amount from Part III, line 31. If you are claiming the lifetime learning credit for more than one student, add the amounts from each student's Part III, line 31, and enter the total for all those students on line 10. Line 14 Generally, your modified adjusted gross income is the amount on your Form 1040, line 38, or Form 1040A, line 22. However, if you are filing Form 2555, Form 2555-EZ, or Form 4563, or are excluding income from Puerto Rico, you must include on line 3 the amount of income you excluded. For details, see Pub. 970. Line 18 Enter the amount from line 18 on line 1 of the Credit Limit Worksheet, later. Line 19 Enter the amount from line 7of the Credit Limit Worksheet here and on Form 1040, line 49, or Form 1040A, line 31. Instructions for Form 8863 (2013) -5-

(i8863)(page-6)Page 6#

Credit Limit Worksheet Complete the credit limit worksheet to figure your nonrefundable education credit. 1. Enter the amount from Form 8863, line 18 . . 1. 2. Enter the amount from Form 8863, line 9 . . 2. 3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . 3. 4. Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 . . . . . . . . . . . . . . . . 4. 5. Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 . . . . . . . . . . 5. 6. Subtract line 5 from line 4 . . . . . . . . . . . . . 6. 7. Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 . . . . . . . . . . . . . . . . . 7. You must complete Part III for each student for whom you are claiming either the American opportunity credit or lifetime learning credit before you complete either Part I or Part II. Use additional copies of Page 2 as needed for each student. Part III — Student and Educational Institution Information Line 20 Enter the student's name as shown on page 1 of your tax return. Line 21 Enter the student's taxpayer identification number as shown on page 1 of your tax return. Line 22 If the student attended only one educational institution, enter the information about the institution and answer the questions about Form 1098-T in column (a). If the student attended a second educational institution, enter the information and answers for the second educational institution in column (b). If the student attended more than 2 educational institutions, attach an additional page 2 completed only through line 22. If the educational institution has a foreign address, enter the foreign address here and do not abbreviate the country name. Follow the country's practice for entering the postal code and name of the province, country or state. Line 23 If the American opportunity credit has been claimed for this student for any 4 tax years before 2013 (including any year for which the Hope scholarship credit was claimed for the student), the American opportunity credit cannot be claimed for this student for 2013. Check “Yes” and go to line 31. If the American opportunity and Hope scholarship credits have been claimed for this student for 3 or fewer prior tax years, check “No.” See Student qualifications, earlier. Line 24 Check “Yes” if the student enrolled at least half-time for at least one academic period that began (or is treated as having begun) in 2013 at an eligible educational institution in a program leading towards a postsecondary degree, certificate, or other recognized postsecondary educational credential. Otherwise, check “No.” CAUTION ! If any qualified education expenses for the student were paid in 2013 for an academic period beginning in the first 3 months of 2014, treat that academic period as if it began in 2013. See Student qualifications and Prepaid Expenses, earlier. If you checked “Yes” go to line 25. If you checked “No” the student is not eligible for the American opportunity credit, skip lines 25 through 30 and go to line 31. Line 25 Check “Yes” if the student completed the first 4 years of postsecondary education before 2013. Otherwise, check “No.” If you checked “No,” go to line 26. If you checked “Yes,” the student is not eligible for the American opportunity credit; skip lines 26 through 30 and go to line 31. Line 26 Check “Yes” if the student was convicted, before the end of 2013, of a federal or state felony for possession or distribution of a controlled substance. If you checked “No,” complete either lines 27 through 30 or line 31 for this student. If you checked “Yes,” the student is not eligible for the American opportunity credit; skip lines 26 through 30 and go to line 31. You cannot take the American opportunity credit and the lifetime learning credit for the same student in the same year. If you complete lines 27 through 30 for this student, do not complete line 31. American Opportunity Credit Line 27 Enter the student's adjusted qualified education expenses for line 27. See Qualified Education Expenses, earlier. Use the Adjusted Qualified Education Expenses Worksheet, later, to figure each student's adjusted qualified education expenses. Do not enter more than $4,000. Enter the total of all amounts from all Parts III, line 30, on Part I, line 1. Lifetime Learning Credit Line 31 Enter the student's adjusted qualified education expenses for line 31. See Qualified Education Expenses, earlier. Use the Adjusted Qualified Education Expenses Worksheet, next, to figure each student's adjusted qualified education expenses. Enter the total of all amounts from Part III, line 31, on Part II, line 10. TIP -6- Instructions for Form 8863 (2013)

(i8863)(page-7)Page 7#

Adjusted Qualified Education Expenses Worksheet See Qualified Education Expenses, earlier, before completing. Complete a separate worksheet for each student for each academic period beginning (or treated as beginning) in 2013 for which you paid (or are treated as having paid) qualified education expenses in 2013. 1. Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period . . . . . . . . . . . . . . . . . .

2. Less adjustments: a. Tax-free educational assistance received in 2013 allocable to the academic period . . . . . . . . . . . .

b. Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period . . .

c. Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return . . . . . . . . . .

3. Total adjustments (add lines 2a, 2b, and 2c) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Adjusted qualified education expenses. Subtract line 3 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . .

If you are claiming an education credit for more than one student, complete a separate Part III for each student before returning to page 1 to complete Parts I and II. CAUTION ! Instructions for Form 8863 (2013) -7-

(p972)Publication 972 (2013), Child Tax Credit#

(p972)(page-1)Page 1#

Department of the Treasury Internal Revenue Service Publication 972 Cat. No. 26584R — OMB No. 1545-0074 Child Tax Credit For use in preparing 2013 Returns Get forms and other Information faster and easier by Internet at IRS.gov Future Developments For the latest information about developments related to Publication 972, such as legislation enacted after it was published, go to www.irs.gov/pub972. Reminder Photographs of missing children. The Internal Reve- nue 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 publi- cation on pages that would otherwise be blank. You can help bring these children home by looking at the photo- graphs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Introduction The purpose of this publication is: 1. To figure the child tax credit you claim on Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48; and 2. To figure the amount of earned income you enter on line 4a of Schedule 8812 (Form 1040A or 1040), Child Tax Credit. This publication is intended primarily for individuals sent here by the instructions to Forms 1040, 1040A, or 1040NR, or Schedule 8812. Even if you were not sent here by the instructions to one of the forms or the sched- ule, you can still choose to use this publication to figure your credit. However, most individuals can use a simpler worksheet in their tax form instructions. If you were sent here from your Form 1040, Form 1040A, or Form 1040NR instructions. Complete the Child Tax Credit Worksheet, later in this publication. If you were sent here from your Schedule 8812 in structions. Complete the 1040 and 1040NR Filers — Earned Income Worksheet, later in this publication. If you have not read your Form 1040, Form 1040A, or Form 1040NR instructions. Read the explanation of who must use this publication next. If you find that you are not required to use this publication to figure your child tax credit, you can use the simpler worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions to figure your credit. Who must use this publication. If you answer “Yes” to either of the following questions, you must use this publi- cation to figure your child tax credit. 1. Are you excluding income from Puerto Rico or filing any of the following forms? Dec 17, 2013

(p972)(page-2)Page 2#

a. Form 2555 or 2555-EZ (relating to foreign earned income). b. Form 4563 (exclusion of income for residents of American Samoa). 2. Are you claiming any of the following credits? a. Mortgage interest credit, Form 8396. b. Adoption credit, Form 8839. c. Residential energy efficient property credit, Form 5695, Part I. d. District of Columbia first-time homebuyer credit, Form 8859. Comments and suggestions. We welcome your com- ments about this publication and your suggestions for fu- ture 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 com- ment 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 ad- dress 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. Child Tax Credit This credit is for people who have a qualifying child as de- fined later. It is in addition to the credit for child and de- pendent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). The maximum amount you can claim for the credit is $1,000 for each qualifying child. Qualifying Child A qualifying child for purposes of the child tax credit is a child who: 1. 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), 2. Was under age 17 at the end of 2013, 3. Did not provide over half of his or her own support for 2013, 4. Lived with you for more than half of 2013 (see Excep tions to time lived with you, later), 5. Is claimed as a dependent on your return, 6. Does not file a joint return for the year (or files it only as a claim for refund), and 7. Was a U.S. citizen, a U.S. national, or a U.S. resident alien. For more information, see Publication 519, U.S. Tax Guide for Aliens. If the child was adopted, see Adopted child, later. For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). Example. Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Because he is not a U.S. citizen, U.S. national, or U.S. resident alien, he is not a qualifying child for the child tax credit. Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). 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. To be treated as a resident of the United States, a child generally will need to meet the require- ments of the substantial presence test. For more informa- tion about the substantial presence test, see Publication 519, U.S. Tax Guide for Aliens. Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. If you are a U.S. citizen or U.S. national and your adop- ted 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. Exceptions to time lived with you. A child is consid- ered 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. Temporary absences by you or the child for special circumstances, such as school, vacation, business, Page 2 Publication 972 (2013)

(p972)(page-3)Page 3#

medical care, military service, or detention in a juvenile fa- cility, count as time the child lived with you. There are also exceptions for kidnapped children and children of divorced or separated parents. For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Qualifying child of more than one person. A special rule applies if your qualifying child is the qualifying child of more than one person. For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instruc- tions. Limits on the Credit You must reduce your child tax credit if either (1) or (2) ap- plies. 1. The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. If this amount is zero, you cannot take this credit because there is no tax to reduce. But you may be able to take the additional child tax credit. See Ad ditional Child Tax Credit, later. 2. Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. a. Married filing jointly – $110,000. b. Single, head of household, or qualifying widow(er) – $75,000. c. Married filing separately – $55,000. Modified AGI. For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Any amount excluded from income because of the ex- clusion of income from Puerto Rico. On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI.” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Any amount on line 45 or line 50 of Form 2555, For- eign Earned Income. Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Any amount on line 15 of Form 4563, Exclusion of In- come for Bona Fide Residents of American Samoa. If you do not have any of the above, your modified AGI is the same as your AGI. AGI. Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet, later, or Schedule 8812. Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet, later, to figure your earned income. Form 1040A filers, use the 1040A Filers — Earned Income Worksheet, later. For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. The additional child tax credit may give you a refund even if you do not owe any tax. How to claim the additional child tax credit. To claim the additional child tax credit, follow the steps below. 1. Make sure you figured the amount, if any, of your child tax credit. 2. If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. 3. If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Publication 972 (2013) Page 3

(p972)(page-4)Page 4#

Child Tax Credit Worksheet No. STOP 1. 2. 3. 8. 7. 1 2 Number of qualifying children: $1,000. Enter the result. Enter the amount from Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. 1040 Filers. Enter the total of any— • Exclusion of income from Puerto Rico, and • Amounts from Form 2555, lines 45 and 50; Form 2555-EZ, line 18; and Form 4563, line 15. Is the amount on line 1 more than the amount on line 7? You cannot take the child tax credit on Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48. You also cannot take the additional child tax credit on Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Complete the rest of your Form 1040, Form 1040A, or Form 1040NR. Yes. Subtract line 7 from line 1. Enter the result. Go to Part 2 on the next page. Multiply the amount on line 6 by 5% (.05). Enter the result. 3 8 1040A and 1040NR Filers. Enter -0-. 4. Add lines 2 and 3. Enter the total. 4 5. Enter the amount shown below for your ﬁling status. • Married ﬁling jointly - $110,000 • Single, head of household, or qualifying widow(er) - $75,000 • Married ﬁling separately - $55,000 5 6. Is the amount on line 4 more than the amount on line 5? Yes. Subtract line 5 from line 4. No. Leave line 6 blank. Enter -0- on line 7. If the result is not a multiple of $1,000, increase it to the next multiple of $1,000. For example, increase $425 to $1,000, increase $1,025 to $2,000, etc. 6 7 Part 1 CAUTION • To be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2013 and meet the other requirements listed earlier, under Qualifying Child. Figure the amount of any credits you are claiming on Form 5695, Part II; Form 8910; Form 8936; or Schedule R. Before you begin: • If you do not have a qualifying child, you cannot claim the child tax credit. Page 4 Publication 972 (2013)

(p972)(page-5)Page 5#

Child Tax Credit Worksheet—Continued 9. 10. 9 10 Enter the amount from Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44. Add the following amounts from: 11. Are you claiming any of the following credits? • Residential energy efﬁcient property credit, Form 5695, Part I. 11 12. Subtract line 11 from line 9. Enter the result. Part 2 1040 13. Is the amount on line 8 of this worksheet more than the amount on line 12? TIP Yes. Enter the amount from line 12. See the below. No. Enter the amount from line 8. This is your child tax credit. Enter this amount on Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48. You may be able to take the additional child tax credit on Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63, only if you answered “Yes” on line 13. • First, complete your Form 1040 through line 64a (also complete line 69), Form 1040A through line 38a, or Form 1040NR through line 62 (also complete line 65). • Then, use Parts II through IV of Schedule 8812 to ﬁgure any additional child tax credit. 13 Yes. Complete the Line 11 Worksheet, later, to ﬁgure the amount to enter here. No. Enter the amount from line 10. 12 1040A Form 1040 or Form 1040A or Form 1040NR Line 47 Line 48 Line 49 Line 50 Line 29 Line 31 Line 32 Enter the total. + TIP Line 45 Line 46 Line 47 1040NR • Mortgage interest credit, Form 8396. • District of Columbia ﬁrst-time homebuyer credit, Form 8859. Form 8910, line 15 Form 8936, line 23 Schedule R, line 22 + + + + + + • Adoption credit, Form 8839. Form 5695, line 30 + Publication 972 (2013) Page 5

(p972)(page-6)Page 6#

Line 11 Worksheet Complete the Earned Income Worksheet, later, that applies to you. 1. 5. 7. 1 6 Enter the amount from line 8 of the Child Tax Credit Worksheet. If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use the Additional Medicare Tax and RRTA Tax Worksheet to ﬁgure the amount to enter; otherwise enter the total of the following amounts from Form(s) W-2: 1040 ﬁlers. Enter the total of any— • Amounts from Form 1040, lines 27 and 57, and • Any taxes that you identiﬁed using code “UT” and entered on line 60. 7 1040A ﬁlers. Enter -0-. 8. Add lines 6 and 7. Enter the total. 8 9. 1040 ﬁlers. Enter the total of the amounts from Form 1040, lines 64a and 69. 1040A ﬁlers. Enter the total of any— 9 • Amount from Form 1040A, line 38a, and • Excess social security and Tier 1 RRTA taxes withheld that you entered to the left of Form 1040A, line 41. • Social security tax withheld from box 4, and • Medicare tax withheld from box 6. If married ﬁling jointly, include your spouse’s amounts with yours when completing lines 6 and 7. Use this worksheet only if you answered “Yes” on line 11 of the Child Tax Credit Worksheet earlier. Before you begin: 2. 2 Enter your earned income from the Earned Income Worksheet that applies to you. No. Leave line 3 blank, enter -0- on line 4, and go to line 5. 3. Is the amount on line 2 more than $3,000? Yes. Subtract $3,000 from the amount on line 2. Enter the result. 4. Multiply the amount on line 3 by 15% (.15) and enter the result. Is the amount on line 1 of the Child Tax Credit Worksheet $3,000 or more? No. If line 4 above is: 3 4 Yes. If line 4 above is equal to or more than line 1 above, leave lines 6 through 9 blank, enter -0- on line 10, and go to line 11. Otherwise, see 1040 ﬁlers, 1040A ﬁlers, and 1040NR ﬁlers at the end of this worksheet and then go to line 6. 6. CAUTION 1040NR ﬁlers. Enter the total of any— • Amounts from Form 1040NR, lines 27 and 55, and • Any taxes that you identiﬁed using code “UT” and entered on line 59. 1040NR ﬁlers. Enter the amount from Form 1040NR, line 65. • Zero, enter the amount from line 1 above on line 12 of this worksheet. Do not complete the rest of this worksheet. Instead, go back to the Child Tax Credit Worksheet and do the following. Enter the amount from line 10 on line 11, and complete lines 12 and 13. • More than zero, leave lines 6 through 9 blank, enter -0- on line 10, and go to line 11. Page 6 Publication 972 (2013)

(p972)(page-7)Page 7#

Line 11 Worksheet—Continued 12. 12 Is the amount on line 11 of this worksheet more than the amount on line 1? 13. Enter the total of the amounts from— • Form 5695, line 15, and 13 14. Enter the amount from line 10 of the Child Tax Credit Worksheet. 15. Add lines 13 and 14. Enter the total. 15 14 Yes. Enter -0-. No. Subtract line 11 from line 1. Enter the result. Next, ﬁgure the amount of any of the following credits that you are claiming. • Residential energy efﬁcient property credit, Form 5695, Part I. Then, go to line 13. Enter this amount on line 11 of the Child Tax Credit Worksheet. 11. Enter the larger of line 4 or line 10. 11 1040 ﬁlers. Complete lines 57, 64a, and 69 of your return if they apply to you. 1040A ﬁlers. Complete line 38a of your return if it applies to you. If you, or your spouse if ﬁling jointly, had more than one employer for 2013 and total wages of over $113,700, ﬁgure any excess social security and Tier 1 railroad retirement (RRTA) taxes withheld. See the instructions for Form 1040A, line 41. • Mortgage interest credit, Form 8396. • Form 8396, line 9, and 1040NR ﬁlers. Complete lines 55 and 65 of your return if they apply to you. 10. Subtract line 9 from line 8. If the result is zero or less, enter -0-. 10 • District of Columbia ﬁrst-time homebuyer credit, Form 8859. • Form 8859, line 3. • Adoption credit, Form 8839. • Form 8839, line 16, and Publication 972 (2013) Page 7

(p972)(page-8)Page 8#

1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Keep for Your Records Before you begin: Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line 4a of Schedule 8812, Child Tax Credit. Disregard community property laws when figuring the amounts to enter on this worksheet. If married filing jointly, include your spouse's amounts with yours when completing this worksheet. 1. a. Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a. b. Enter the amount of any nontaxable combat pay received. Also enter this amount on Schedule 8812, line 4b. This amount should be shown in Form(s) W-2, box 12, with code Q. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b. Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Otherwise, skip lines 2a through 2e and go to line 3. 2. a. Enter any statutory employee income reported on line 1 of Schedule C or C-EZ . . . . . . . . . . . . . . . . . . . . . . . . 2a. b. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1.* Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b. c. Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A.* Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Do not include on this line any amounts exempt from self-employment tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c. d. If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Otherwise, skip this line and enter on line 2e the amount from line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d. e. If line 2c is a profit, enter the smaller of line 2c or line 2d. If line 2c is a (loss), enter the (loss) from line 2c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e. 3. Combine lines 1a, 1b, 2a, 2b, and 2e. If zero or less, stop. Do not complete the rest of this worksheet. Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies . . . . . . . . . . . . . . . . . . . 3.

4. Enter any amount included on line 1a that is: a. A scholarship or fellowship grant not reported on Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . . 4a. b. For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) . . . . . . . . . . . . . . . . . . . . . 4b. c. A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). This amount may be shown in box 11 of your Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. 4c. 5. a. Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Do not include any amount that is also included on line 4a, 4b, or 4c above . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5a. b. Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b. c. Subtract line 5b from line 5a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5c. 6. Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 . . . . . . . . . . . . . . . . . . . . . . 6.

7. Add lines 4a through 4c, 5c, and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

8. Subtract line 7 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.

If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. If you were sent here from Schedule 8812, enter this amount on line 4a of that form. *If you have any Schedule K1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Put your name and social security number on Schedule SE and attach it to your return. Page 8 Publication 972 (2013)

(p972)(page-9)Page 9#

1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Keep for Your Records Before you begin: Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. Disregard community property laws when figuring the amounts to enter on this worksheet. 1. a. Enter the amount from Form 1040A, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a. b. Enter the amount of any nontaxable combat pay received. Also enter this amount on Schedule 8812, line 4b. This amount should be shown in Form(s) W-2, box 12, with code Q. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b. c. Add lines 1a and 1b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c. 2. Enter any amount included on line 1a that is: a. A scholarship or fellowship grant not reported on Form W-2 . . . . . . . . . . . . . . . . . . . . . . 2a. b. For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b. c. A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). This amount may be shown in box 11 of your Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c. 3. Add lines 2a through 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Subtract line 3 from line 1c. Enter the result here and on line 2 of the Line 11 Worksheet . . . . . . . . . . . . . . . . . . . . . 4.

Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) Keep for Your Records If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. Social security tax, Medicare tax, and Additional Medicare Tax on wages. 1. Enter the social security tax withheld (Form(s) W-2, box 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter the Medicare tax withheld (Form(s) W-2, box 6). Box 6 includes any Additional Medicare Tax . . . . . . . . . . . . 2.

3. Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Add lines 1, 2, and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

5. Enter the Additional Medicare Tax withheld (Form 8959, line 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

Additional Medicare Tax on SelfEmployment Income. 7. Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. 8. Enter the Tier 1 tax (Form(s) W-2, box 14) 8.

9. Enter the Medicare tax (Form(s) W-2, box 14) 9.

10. Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Do not use the same amount from Form 8959, line 17, for both this line and line 14 10.

11. Add lines 8, 9, and 10 11.

12. Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12.

13. Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13.

14. Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Do not use the same amount from Form 8959, line 17, for both this line and line 10 14.

15. Add lines 12, 13, and 14 15.

Line 6 amount 16. Add lines 6, 7, 11, and 15. Enter here and on line 6 of the Line 11 Worksheet. 16.

Publication 972 (2013) Page 9

(p972)(page-10)Page 10#

Paperwork Reduction Act Notice. We ask for the infor- mation on the worksheets in this publication to carry out the Internal Revenue laws of the United States. You are required to give us the information if requested. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information reques- ted on a form (or worksheet in this publication) that is sub- ject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Books or records relating to a form, its instructions, or this publi- cation must be retained as long as their contents may be- come material in the administration of any Internal Reve- nue law. Generally, tax returns and return information are confidential, as required by section 6103. The average time and expenses required to complete these worksheets will vary depending on individual cir- cumstances. For the estimated averages, see the instruc- tions for your income tax return. If you have suggestions for making these worksheets simpler, we would be happy to hear from you. See Com ments and suggestions, earlier. How To Get Tax Help Whether it's help with a tax issue, preparing your tax re- turn or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free help with your tax return. You can get free help preparing your return nationwide from IRS-certified volun- teers. The Volunteer Income Tax Assistance (VITA) pro- gram helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. The Tax Counseling for the Elderly (TCE) program helps tax- payers age 60 and older with their tax returns. Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own re- turn with help from an IRS-certified volunteer. To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS.gov, download the IRS2Go app, or call 1-800-906-9887. As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, visit AARP's website at www.aarp.org/money/taxaide or call 1-888-227-7669. For more information on these programs, go to IRS.gov and enter “VITA” in the search box. Internet. IRS.gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Download the free IRS2Go app from the iTunes app store or from Google Play. Use it to check your refund status, order transcripts of your tax returns or tax ac- count, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to fil- ing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Check the status of your 2013 refund with the Where's My Refund? application on IRS.gov or download the IRS2Go app and select the Refund Status option. The IRS issues more than 9 out of 10 refunds in less than 21 days. Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. You will also be given a per- sonalized refund date as soon as the IRS processes your tax return and approves your refund. The IRS up- dates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Use the Interactive Tax Assistant (ITA) to research your tax questions. No need to wait on the phone or stand in line. The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax in- formation related to general filing topics, deductions, credits, and income. When you reach the response screen, you can print the entire interview and the final response for your records. New subject areas are added on a regular basis. Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS.gov which contain general individual and business tax informa- tion or by searching the IRS Tax Map, which includes an international subject index. You can use the IRS Tax Map, to search publications and instructions by topic or keyword. The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of ac- count, wage and income statement, and certification of non-filing) using Get Transcript. You can also ask the IRS to mail a return or an account transcript to you. Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS.gov or by calling 1-800-908-9946. Tax return and tax account tran- scripts are generally available for the current year and the past three years. Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you re- ceived from the IRS. If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Page 10 Publication 972 (2013)

(p972)(page-11)Page 11#

Lookup tool for information on your repayments and account balance. Check the status of your amended return using Where's My Amended Return? Go to IRS.gov and en- ter Where's My Amended Return? in the search box. You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. It can take up to 3 weeks from the date you mailed it to show up in our system. Make a payment using one of several safe and con- venient electronic payment options available on IRS.gov. Select the Payment tab on the front page of IRS.gov for more information. Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Figure your income tax withholding with the IRS Withholding Calculator on IRS.gov. Use it if you've had too much or too little withheld, your personal sit- uation has changed, you're starting a new job or you just want to see if you're having the right amount with- held. Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS.gov. Request an Electronic Filing PIN by going to IRS.gov and entering Electronic Filing PIN in the search box. Download forms, instructions and publications, includ- ing accessible versions for people with disabilities. Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS.gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. An employee can answer ques- tions about your tax account or help you set up a pay- ment plan. Before you visit, check the Office Locator on IRS.gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. If you have a special need, such as a disability, you can request an appointment. Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Apply for an Employer Identification Number (EIN). Go to IRS.gov and enter Apply for an EIN in the search box. Read the Internal Revenue Code, regulations, or other official guidance. Read Internal Revenue Bulletins. Sign up to receive local and national tax news and more by email. Just click on “subscriptions” above the search box on IRS.gov and choose from a variety of options. Phone. You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tab- let. Download the free IRS2Go app from the iTunes app store or from Google Play. Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS.gov, or download the IRS2Go app. Low-to-moderate income, elderly, people with disabili- ties, and limited English proficient taxpayers can get free help with their tax return from the nationwide Vol- unteer Income Tax Assistance (VITA) program. The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Most VITA and TCE sites offer free electronic filing. Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. If you e-file, you can start checking on the status of your re- turn within 24 hours after the IRS receives your tax re- turn or 4 weeks after you've mailed a paper return. The IRS issues more than 9 out of 10 refunds in less than 21 days. Where's My Refund? will give you a per- sonalized refund date as soon as the IRS processes your tax return and approves your refund. Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Note, the above information is for our automated hotline. Our live phone and walk-in as- sistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper re- turn. Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. You can generally expect your amended return to be pro- cessed up to 12 weeks from the date we receive it. It can take up to 3 weeks from the date you mailed it to show up in our system. Call 1-800-TAX-FORM (1-800-829-3676) to order cur- rent-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). You should receive your order within 10 business days. Call TeleTax, 1-800-829-4477, to listen to pre-recor- ded messages covering general and business tax in- formation. If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. The TTY/TDD telephone number is for people who are Publication 972 (2013) Page 11

(p972)(page-12)Page 12#

deaf, hard of hearing, or have a speech disability. These individuals can also contact the IRS through re- lay services such as the Federal Relay Service. Walkin. You can find a selection of forms, publications and services — in-person. Products. You can walk in to some post offices, libra- ries, and IRS offices to pick up certain forms, instruc- tions, and publications. Some IRS offices, libraries, and city and county government offices have a collec- tion of products available to photocopy from reprodu- cible proofs. Services. You can walk in to your local TAC for face-to-face tax help. An employee can answer ques- tions about your tax account or help you set up a pay- ment plan. Before visiting, use the Office Locator tool on IRS.gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Mail. You can send your order for forms, instructions, and publications to the address below. You should re- ceive a response within 10 business days after your re- quest is received. Internal Revenue Service 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613

The Taxpayer Advocate Service Is Here to Help You. The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights.

What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't re- solve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. You face (or your business is facing) an immediate threat of adverse action. You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised.

If you qualify for our help, you'll be assigned to one advo- cate who'll be with you at every turn and will do everything possible to resolve your problem. Here's why we can help: TAS is an independent organization within the IRS. Our advocates know how to work with the IRS. Our services are free and tailored to meet your needs. We have offices in every state, the District of Colum- bia, and Puerto Rico.

How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local direc- tory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778.

How else does TAS help taxpayers?

TAS also works to resolve large-scale, systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Some clinics can provide information about tax- payer rights and responsibilities in different languages for individuals who speak English as a second language. Visit Taxpayer Advocate or see IRS Publication 4134, Low In- come Taxpayer Clinic List. To help us develop a more useful index, please let us know if you have ideas for index entries. See “Comments and Suggestions” in the “Introduction” for the ways you can reach us. Index

A Additional Child Tax Credit: How to claim the additional child tax credit 3 Assistance (See Tax help) C Child Tax Credit: Qualifying child 2 Claiming the Credit 3 E Earned Income 3 F Free tax services 10 H Help (See Tax help) L Limits on the Credit: AGI 3 Modified AGI 3 P Publications (See Tax help) Q Qualifying Child: Adopted child 2 Exceptions to time lived with you 2 Qualifying child of more than one person 2 T Tax help 10 TTY/TDD information 10 Page 12 Publication 972 (2013)