Tax Articles

Per Diem Rates from the U.S. General Services Administration

Search by city, state or ZIP code, or by clicking on the map. You can also use the new per diem tool to calculate trip allowances

Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").

Five Reasons Why You Should File A Return


1. Earned Income Tax Credit (EITC)

Did you work and earn less than $51,567 last year? You could be eligible for the EITC and receive a hefty tax refund. Families with qualifying children may be eligible for as much as $6,044.

Even if you had no children, you may qualify for the EITC if your earned income and adjusted gross income are less than $14,340 ($19,680 married filing jointly). You must be at least 25 years old but under 65 at the end of the year, lived in the United States for more than half the year, and not qualify as a dependent of another person. For taxpayers with no qualifying children, the maximum credit is $487.

The EITC is a refundable tax credit. This means, if the credit is more than your tax liability, you get the difference refunded to you. If your tax liability is zero before applying the credt, you get the entire amount of the credit refunded to you!

You must file a tax return to claim this credit and get a refund.

2. Additional Child Tax Credit

Do you have at least one child that qualifies for the Child Tax Credit? If you don’t get the full credit amount, you may qualify for the Additional Child Tax Credit. To claim it, you need to file Schedule 8812, Child Tax Credit, with your tax return.

3. American Opportunity Credit

Are you a student or do you support a student? If so, you may be eligible for this credit. Students in their first four years of higher education may qualify for as much as $2,500. Even those who owe no tax may get up to $1,000 of the credit refunded per eligible student. You must file Form 8863, Education Credits, with your tax return to claim this credit.

4. Health Coverage Tax Credit

Did you receive Trade Adjustment Assistance, Reemployment Trade Adjustment Assistance, Alternative Trade Adjustment Assistance or pension benefit payments from the Pension Benefit Guaranty Corporation?

If so, you may qualify for the Health Coverage Tax Credit. The HCTC helps make health insurance more affordable for you and your family. This credit pays 72.5 percent of qualified health insurance premiums. Visit IRS.gov for more on this credit.

5. Tax Withheld or Paid

Did your employer withhold federal income tax from your pay? Did you make estimated tax payments? Did you overpay last year and have it applied to this year’s tax? If you answered “yes” to any of these questions, you could be due a refund, but you have to file a tax return to get it.

You may qualify for a tax refund even if you're not required to file a tax return and even if youdon't owe any taxes. The IRS won't figure out if you're entitled to the EIC, you must file a tax return to claim your money.

Avoid costly penalties!

Use the IRS Online Tax Calendar
to check filing and deposit deadlines.