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H&r block 1040ez free Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. H&r block 1040ez free irs. H&r block 1040ez free gov/pub15a. H&r block 1040ez free What's New Social security and Medicare tax for 2014. H&r block 1040ez free  The social security tax rate is 6. H&r block 1040ez free 2% each for the employee and employer, unchanged from 2013. H&r block 1040ez free The social security wage base limit is $117,000. H&r block 1040ez free The Medicare tax rate is 1. H&r block 1040ez free 45% each for the employee and employer, unchanged from 2013. H&r block 1040ez free There is no wage base limit for Medicare tax. H&r block 1040ez free Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. H&r block 1040ez free Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. H&r block 1040ez free Withholding allowance. H&r block 1040ez free  The 2014 amount for one withholding allowance on an annual basis is $3,950. H&r block 1040ez free Same-sex marriage. H&r block 1040ez free  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. H&r block 1040ez free For more information, see Revenue Ruling 2013-17, 2013-38 I. H&r block 1040ez free R. H&r block 1040ez free B. H&r block 1040ez free 201, available at www. H&r block 1040ez free irs. H&r block 1040ez free gov/irb/2013-38_IRB/ar07. H&r block 1040ez free html. H&r block 1040ez free Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. H&r block 1040ez free Notice 2013-61, 2013-44 I. H&r block 1040ez free R. H&r block 1040ez free B. H&r block 1040ez free 432, is available at www. H&r block 1040ez free irs. H&r block 1040ez free gov/irb/2013-44_IRB/ar10. H&r block 1040ez free html. H&r block 1040ez free Reminders Additional Medicare Tax withholding. H&r block 1040ez free . H&r block 1040ez free  In addition to withholding Medicare tax at 1. H&r block 1040ez free 45%, you must withhold a 0. H&r block 1040ez free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H&r block 1040ez free You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. H&r block 1040ez free Additional Medicare Tax is only imposed on the employee. H&r block 1040ez free There is no employer share of Additional Medicare Tax. H&r block 1040ez free All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. H&r block 1040ez free For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. H&r block 1040ez free For more information on Additional Medicare Tax, visit IRS. H&r block 1040ez free gov and enter “Additional Medicare Tax” in the search box. H&r block 1040ez free Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. H&r block 1040ez free  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. H&r block 1040ez free Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. H&r block 1040ez free For more information, visit IRS. H&r block 1040ez free gov and enter “work opportunity tax credit” in the search box. H&r block 1040ez free COBRA premium assistance credit. H&r block 1040ez free  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. H&r block 1040ez free For more information, see COBRA premium assistance credit in Publication 15 (Circular E). H&r block 1040ez free Federal tax deposits must be made by electronic funds transfer. H&r block 1040ez free  You must use electronic funds transfer to make all federal tax deposits. H&r block 1040ez free Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). H&r block 1040ez free If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. H&r block 1040ez free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. H&r block 1040ez free EFTPS is a free service provided by the Department of Treasury. H&r block 1040ez free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. H&r block 1040ez free For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). H&r block 1040ez free To get more information about EFTPS or to enroll in EFTPS, visit www. H&r block 1040ez free eftps. H&r block 1040ez free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). H&r block 1040ez free Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. H&r block 1040ez free You must receive written notice from the IRS to file Form 944. H&r block 1040ez free  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. H&r block 1040ez free S. H&r block 1040ez free Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. H&r block 1040ez free You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. H&r block 1040ez free For more information on requesting to file Form 944, visit IRS. H&r block 1040ez free gov and enter “file employment taxes annually” in the search box. H&r block 1040ez free Employers can request to file Forms 941 instead of Form 944. H&r block 1040ez free  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. H&r block 1040ez free You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. H&r block 1040ez free For more information on requesting to file Form 944, visit IRS. H&r block 1040ez free gov and enter “file employment taxes annually” in the search box. H&r block 1040ez free Aggregate Form 941 filers. H&r block 1040ez free  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. H&r block 1040ez free Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. H&r block 1040ez free To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. H&r block 1040ez free Aggregate Form 940 filers. H&r block 1040ez free  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. H&r block 1040ez free Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. H&r block 1040ez free To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. H&r block 1040ez free Electronic filing and payment. H&r block 1040ez free  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. H&r block 1040ez free Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. H&r block 1040ez free Spend less time and worry about taxes and more time running your business. H&r block 1040ez free Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. H&r block 1040ez free For e-file, visit www. H&r block 1040ez free irs. H&r block 1040ez free gov/efile for additional information. H&r block 1040ez free For EFTPS, visit www. H&r block 1040ez free eftps. H&r block 1040ez free gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). H&r block 1040ez free Electronic submission of Forms W-4, W-4P, W-4S and W-4V. H&r block 1040ez free  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. H&r block 1040ez free Form W-4, Employee's Withholding Allowance Certificate. H&r block 1040ez free Form W-4P, Withholding Certificate for Pension or Annuity Payments. H&r block 1040ez free Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. H&r block 1040ez free Form W-4V, Voluntary Withholding Request. H&r block 1040ez free For each form that you establish an electronic submission system for, you must meet each of the following five requirements. H&r block 1040ez free The electronic system must ensure that the information received by the payer is the information sent by the payee. H&r block 1040ez free The system must document all occasions of user access that result in a submission. H&r block 1040ez free In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. H&r block 1040ez free The electronic system must provide exactly the same information as the paper form. H&r block 1040ez free The electronic submission must be signed with an electronic signature by the payee whose name is on the form. H&r block 1040ez free The electronic signature must be the final entry in the submission. H&r block 1040ez free Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. H&r block 1040ez free The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. H&r block 1040ez free For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. H&r block 1040ez free The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. H&r block 1040ez free You must also meet all recordkeeping requirements that apply to the paper forms. H&r block 1040ez free For more information, see: Regulations sections 31. H&r block 1040ez free 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). H&r block 1040ez free You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. H&r block 1040ez free irs. H&r block 1040ez free gov/pub/irs-irbs/irb99-04. H&r block 1040ez free pdf. H&r block 1040ez free Additional employment tax information. H&r block 1040ez free  Visit the IRS website at www. H&r block 1040ez free irs. H&r block 1040ez free gov/businesses and click on the Employment Taxes link under Businesses Topics. H&r block 1040ez free Telephone help. H&r block 1040ez free  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. H&r block 1040ez free Help for people with disabilities. H&r block 1040ez free  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. H&r block 1040ez free You may also use this number for assistance with unresolved tax problems. H&r block 1040ez free Furnishing Form W-2 to employees electronically. H&r block 1040ez free  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. H&r block 1040ez free Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. H&r block 1040ez free You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. H&r block 1040ez free To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. H&r block 1040ez free The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. H&r block 1040ez free The employee must be informed of the scope and duration of the consent. H&r block 1040ez free The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. H&r block 1040ez free The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. H&r block 1040ez free The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. H&r block 1040ez free The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). H&r block 1040ez free The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. H&r block 1040ez free The employer must notify the employee of any changes to the employer's contact information. H&r block 1040ez free You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. H&r block 1040ez free For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. H&r block 1040ez free 6051-1(j). H&r block 1040ez free Photographs of missing children. H&r block 1040ez free  The IRS is a proud partner with the National Center for Missing and Exploited Children. H&r block 1040ez free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block 1040ez free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r block 1040ez free Introduction This publication supplements Publication 15 (Circular E). H&r block 1040ez free It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). H&r block 1040ez free This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. H&r block 1040ez free Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. H&r block 1040ez free Ordering publications and forms. H&r block 1040ez free   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. H&r block 1040ez free Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. H&r block 1040ez free   We welcome your comments about this publication and your suggestions for future editions. H&r block 1040ez free    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. H&r block 1040ez free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block 1040ez free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block 1040ez free   You can also send us comments from www. H&r block 1040ez free irs. H&r block 1040ez free gov/formspubs. H&r block 1040ez free Click on More Information and then click on Comment on Tax Forms and Publications. H&r block 1040ez free   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 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The H&r Block 1040ez Free

H&r block 1040ez free 4. H&r block 1040ez free   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. H&r block 1040ez free Adjusted gross income. H&r block 1040ez free Distributions received by spouse. H&r block 1040ez free Testing period. H&r block 1040ez free What's New Modified AGI limit for retirement savings contributions credit increased. H&r block 1040ez free  For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). H&r block 1040ez free Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). H&r block 1040ez free You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). H&r block 1040ez free This credit could reduce the federal income tax you pay dollar for dollar. H&r block 1040ez free    Can you claim the credit?   If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. H&r block 1040ez free You were born before January 2, 1996. H&r block 1040ez free You are not a full-time student (explained next). H&r block 1040ez free No one else, such as your parent(s), claims an exemption for you on their tax return. H&r block 1040ez free Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). H&r block 1040ez free Full-time student. H&r block 1040ez free   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. H&r block 1040ez free You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. H&r block 1040ez free Adjusted gross income. H&r block 1040ez free   This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. H&r block 1040ez free However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. H&r block 1040ez free Eligible contributions. H&r block 1040ez free   These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. H&r block 1040ez free They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. H&r block 1040ez free For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. H&r block 1040ez free Reducing eligible contributions. H&r block 1040ez free   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. H&r block 1040ez free Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. H&r block 1040ez free   Do not reduce your eligible contributions by any of the following. H&r block 1040ez free The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. H&r block 1040ez free Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. H&r block 1040ez free Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. H&r block 1040ez free Loans from a qualified employer plan treated as a distribution. H&r block 1040ez free Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). H&r block 1040ez free Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). H&r block 1040ez free Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. H&r block 1040ez free Distributions from a military retirement plan. H&r block 1040ez free Distributions from an inherited IRA by a nonspousal beneficiary. H&r block 1040ez free Distributions received by spouse. H&r block 1040ez free   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. H&r block 1040ez free Testing period. H&r block 1040ez free   The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. H&r block 1040ez free Example. H&r block 1040ez free You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. H&r block 1040ez free You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. H&r block 1040ez free Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. H&r block 1040ez free You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. H&r block 1040ez free You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. H&r block 1040ez free Maximum eligible contributions. H&r block 1040ez free   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. H&r block 1040ez free Effect on other credits. H&r block 1040ez free   The amount of this credit will not change the amount of your refundable tax credits. H&r block 1040ez free A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. H&r block 1040ez free Maximum credit. H&r block 1040ez free   This is a nonrefundable credit. H&r block 1040ez free The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. H&r block 1040ez free If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. H&r block 1040ez free How to figure and report the credit. H&r block 1040ez free   The amount of the credit you can get is based on the contributions you make and your credit rate. H&r block 1040ez free Your credit rate can be as low as 10% or as high as 50%. H&r block 1040ez free Your credit rate depends on your income and your filing status. H&r block 1040ez free See Form 8880 to determine your credit rate. H&r block 1040ez free   The maximum contribution taken into account is $2,000 per person. H&r block 1040ez free On a joint return, up to $2,000 is taken into account for each spouse. H&r block 1040ez free   Figure the credit on Form 8880. H&r block 1040ez free Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. H&r block 1040ez free Prev  Up  Next   Home   More Online Publications