Service Tree

The Service Tree lists all services in "branched" groups, starting with the very general and moving to the very specific. Click on the name of any group name to see the sub-groups available within it. Click on a service code to see its details and the providers who offer that service.

Federal Income Tax Information

Affordable Care Act Federal Tax Credit Information

Programs that provide information about provisions in the federal tax code that may benefit individuals and employers who purchase health insurance through the ACA health insurance marketplace. Individuals may be eligible for premium tax credits that will help to lower their monthly premiums; and employers who buy insurance through the Small Business Health Options Program (SHOP) may be eligible for a Small Business Health Care Tax Credit to help cover the cost of coverage for their employees.

Federal Adoption Credit Information

Programs that provide information and guidance for eligible individuals who need assistance in determining whether they qualify for the federal Adoption Credit which allows families to deduct qualifying expenses paid to adopt an eligible child (including a child with special needs) from their tax bill for the year following the year of payment. In addition to the credit, certain amounts paid by an individual’s employer for qualifying adoption expenses may be excludable from the person’s gross income. For both the credit or the exclusion, qualifying expenses include reasonable and necessary adoption fees, court costs, attorney fees, traveling expenses (including amounts spent for meals and lodging while away from home), and other expenses directly related to and for which the principal purpose is the legal adoption of an eligible child (i.e., a child younger than age 18 who is physically or mentally incapable of caring for him or herself). The adoption credit is not available for any reimbursed expense.

Federal Child and Dependent Care Tax Credit Information

Programs that provide information and guidance for eligible individuals who need assistance in determining whether they qualify for the Child and Dependent Care Tax Credit program which allows for the deduction of payments for some types of home care, child care and adult day care services when such care is necessary to allow the individual to work. Service recipients must be children younger than age 13 or a spouse or other dependent of any age who is incapacitated. The credit amount cannot exceed a family's tax liability, and no benefit is provided to families whose incomes are so low that they have no income tax liability.

Federal Child Tax Credit Information

Programs that provide information and guidance for eligible individuals who need assistance in determining whether they qualify for the Child Tax Credit or the Additional Child Tax Credit programs. The former allows taxpayers to take a credit on their federal tax returns for each of their eligible children including sons and daughters, stepsons and daughters, adopted children, grandchildren and eligible foster children. The credit amount cannot exceed a family's tax liability, and no benefit is provided to families whose incomes are so low that they have no income tax liability. The additional child tax credit is for certain individuals who get less than the full amount of the child tax credit and may be claimed by people who owe no tax.

Federal Education Tax Credit Information

Programs that provide information and guidance for eligible individuals who need assistance in determining whether they qualify for the federal Hope Scholarship Credit or the Lifetime Learning Credit, both of which allow individuals to take a tax credit for postsecondary education expenses. Education credits are subtracted from the individual's tax, but are non-refundable, i.e., the credit amount cannot exceed a family's tax liability, and no benefit is provided to families whose incomes are so low that they have no income tax liability.

First Time Homebuyer Tax Credit Information

Programs that provide information and guidance for eligible individuals who need assistance in determining whether they qualify for the federal first-time homebuyer tax credit included in the Worker, Homeownership and Business Assistance Act of 2009 which extends deadlines for purchasing and closing on a home originally set to expire on December 1, authorizes the credit for long-time homeowners buying a replacement principal residence and raises the income limitations for homeowners claiming the credit. Eligible taxpayers must buy, or enter into a binding contract to buy, a principal residence on or before April 30, 2010 and close on the home by June 30, 2010. For qualifying purchases in 2010, taxpayers have the option of claiming the credit on either their 2009 or 2010 return. The maximum credit amount is $8,000 for first-time homebuyers and $6,500 for repeat buyers. The programs may also provide information for people who purchased their homes in 2008 or 2009 regarding their eligibility for earlier versions of the first-time homebuyers tax credit included in the Housing and Economic Recovery Act of 2008 and the American Recovery and Reinvestment Act of 2009.

General Federal Income Tax Information

Programs that provide general information about the federal tax obligations of individuals.

Mortgage Interest Tax Credit Information

Programs that provide information and guidance for eligible individuals who need assistance in determining whether they qualify for the mortgage interest tax credit for first-time home buyers whose income is below the median income for the area in which they live. To be eligible for the credit, homeowners must obtain a mortgage credit certificate (MCC) from their local or state government office. Certificates are issued only in connection with new mortgages for the purchase on an individual’s primary residence and must be requested prior to finalizing the mortgage to purchase the home. The MCC shows the certificate credit rate that can be used to figure the tax credit as well as the certified indebtedness amount on which the interest is eligible for the credit. To claim the credit, homeowners complete Form 8396, Mortgage Interest Credit, and attach it to their Form 1040. Mortgage interest deductions must be reduced by the amount of the credit.

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