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10 40 Ez Form

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10 40 Ez Form

10 40 ez form 5. 10 40 ez form   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. 10 40 ez form Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 10 40 ez form Free help with your tax return. 10 40 ez form    Free help in preparing your return is available nationwide from IRS-certified volunteers. 10 40 ez form The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 10 40 ez form The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 10 40 ez form 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. 10 40 ez form Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 10 40 ez form To find the nearest VITA or TCE site, visit IRS. 10 40 ez form gov or call 1-800-906-9887. 10 40 ez form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 10 40 ez form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 10 40 ez form aarp. 10 40 ez form org/money/taxaide or call 1-888-227-7669. 10 40 ez form   For more information on these programs, go to IRS. 10 40 ez form gov and enter “VITA” in the search box. 10 40 ez form Internet. 10 40 ez form IRS. 10 40 ez form gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 10 40 ez form Apply for an Employer Identification Number (EIN). 10 40 ez form Go to IRS. 10 40 ez form gov and enter Apply for an EIN in the search box. 10 40 ez form Request an Electronic Filing PIN by going to IRS. 10 40 ez form gov and entering Electronic Filing PIN in the search box. 10 40 ez form Check the status of your 2013 refund with Where's My Refund? Go to IRS. 10 40 ez form gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 10 40 ez form If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 10 40 ez form Check the status of your amended return. 10 40 ez form Go to IRS. 10 40 ez form gov and enter Where's My Amended Return in the search box. 10 40 ez form Download forms, instructions, and publications, including some accessible versions. 10 40 ez form Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 10 40 ez form gov or IRS2Go. 10 40 ez form Tax return and tax account transcripts are generally available for the current year and past three years. 10 40 ez form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 10 40 ez form gov. 10 40 ez form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 10 40 ez form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 10 40 ez form gov. 10 40 ez form Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 10 40 ez form gov or IRS2Go. 10 40 ez form Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 10 40 ez form An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 10 40 ez form Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 10 40 ez form If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 10 40 ez form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 10 40 ez form Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 10 40 ez form gov. 10 40 ez form Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 10 40 ez form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 10 40 ez form Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 10 40 ez form AARP offers the Tax-Aide counseling program as part of the TCE program. 10 40 ez form Visit AARP's website to find the nearest Tax-Aide location. 10 40 ez form Research your tax questions. 10 40 ez form Search publications and instructions by topic or keyword. 10 40 ez form Read the Internal Revenue Code, regulations, or other official guidance. 10 40 ez form Read Internal Revenue Bulletins. 10 40 ez form Sign up to receive local and national tax news by email. 10 40 ez form Phone. 10 40 ez form You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 10 40 ez form Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 10 40 ez form Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing 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. 10 40 ez form Call to locate the nearest volunteer help site, 1-800-906-9887. 10 40 ez form Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 10 40 ez form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 10 40 ez form Most VITA and TCE sites offer free electronic filing. 10 40 ez form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 10 40 ez form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 10 40 ez form Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 10 40 ez form The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 10 40 ez form If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 10 40 ez form Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 10 40 ez form Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 10 40 ez form Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 10 40 ez form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 10 40 ez form Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 10 40 ez form You should receive your order within 10 business days. 10 40 ez form Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 10 40 ez form Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 10 40 ez form Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 10 40 ez form Call to ask tax questions, 1-800-829-1040. 10 40 ez form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 10 40 ez form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 10 40 ez form These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 10 40 ez form gsa. 10 40 ez form gov/fedrelay. 10 40 ez form Walk-in. 10 40 ez form You can find a selection of forms, publications and services — in-person, face-to-face. 10 40 ez form Products. 10 40 ez form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 10 40 ez form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 10 40 ez form Services. 10 40 ez form You can walk in to your local TAC most business days for personal, face-to-face tax help. 10 40 ez form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 10 40 ez form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 10 40 ez form No appointment is necessary—just walk in. 10 40 ez form Before visiting, check www. 10 40 ez form irs. 10 40 ez form gov/localcontacts for hours of operation and services provided. 10 40 ez form Mail. 10 40 ez form You can send your order for forms, instructions, and publications to the address below. 10 40 ez form You should receive a response within 10 business days after your request is received. 10 40 ez form  Internal Revenue Service 1201 N. 10 40 ez form Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 10 40 ez form    The Taxpayer Advocate Service (TAS) is your voice at the IRS. 10 40 ez form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 10 40 ez form What can TAS do for you?    We can offer you free help with IRS problems that you can't resolve on your own. 10 40 ez form 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 resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 10 40 ez form You face (or your business is facing) an immediate threat of adverse action. 10 40 ez form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 10 40 ez form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 10 40 ez form Here's why we can help: TAS is an independent organization within the IRS. 10 40 ez form Our advocates know how to work with the IRS. 10 40 ez form Our services are free and tailored to meet your needs. 10 40 ez form We have offices in every state, the District of Columbia, and Puerto Rico. 10 40 ez form How can you reach us?    If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 10 40 ez form irs. 10 40 ez form gov/advocate, or call us toll-free at 1-877-777-4778. 10 40 ez form How else does TAS help taxpayers?    TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 10 40 ez form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 10 40 ez form irs. 10 40 ez form gov/sams. 10 40 ez form Low Income Taxpayer Clinics. 10 40 ez form    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. 10 40 ez form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 10 40 ez form Visit www. 10 40 ez form TaxpayerAdvocate. 10 40 ez form irs. 10 40 ez form gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 10 40 ez form Prev  Up  Next   Home   More Online Publications

Topic 602 - Child and Dependent Care Credit

You may be able to claim the child and dependent care credit if you paid work-related expenses for the care of a qualifying individual. The credit is generally a percentage of the amount of work-related expenses you paid to a care provider for the care of a qualifying individual. The percentage depends on your adjusted gross income. Work-related expenses qualifying for the credit are those paid for the care of a qualifying individual to enable you to work or actively look for work.

Expenses are paid for the care of a qualifying individual if the primary function is to assure the individual's well-being and protection. In general, amounts paid for services outside your household qualify for the credit if the care is provided for (i) a qualifying individual who is your qualifying child under age 13 or (ii) a qualifying individual who regularly spends at least 8 hours each day in your household.

The total expenses that may be used to calculate the credit are capped at $3,000 (for one qualifying individual) or at $6,000 (for two or more qualifying individuals). The dollar limits may differ depending on the tax year in question. The expenses qualifying for the computation of the credit must be reduced by the amount of any dependent care benefits provided by your employer that you exclude from gross income. In general, you can exclude up to $5,000 for dependent care benefits received from your employer. Also, generally, the expenses claimed may not exceed the lesser of your earned income or your spouse’s earned income. A special rule applies if your spouse is a full-time student or incapable of self-care. For additional information, refer to Publication 503, Child and Dependent Care Expenses.

For purposes of the child and dependent care credit, a qualifying individual is:

  1. Your dependent qualifying child who is under age 13 when the care is provided,
  2. Your spouse who is physically or mentally incapable of self-care and who has the same principal place of abode as you for more than half of the year, or
  3. Your dependent who is physically or mentally incapable of self-care, and who has the same principal place of abode as you for more than half of the year. For this purpose, whether an individual is your dependent is determined without regard to the individual's gross income, whether the individual files a joint return, or whether you are a dependent of another taxpayer.

An individual is physically or mentally incapable of self-care if, as a result of a physical or mental defect, the individual is incapable of caring for his or her hygiene or nutritional needs, or requires the full-time attention of another person for the individual's own safety or the safety of others.

For more information on who is a dependent or a qualifying child, refer to Publication 501, Exemptions, Standard Deduction, and Filing Information.

A noncustodial parent may not treat a child as a qualifying individual for purposes of the credit, even if the noncustodial parent may claim an exemption for the child. For more information on divorced or separated parents or parents who live apart at all times during the last six months of the year, refer to the topic Child of Divorced or Separated Parents or Parents Living Apart in Publication 503, Child and Dependent Care Expenses.

If a person is a qualifying individual for only a part of the tax year, only those expenses paid during that part of the year are included in calculating the credit.

In addition to paying for the care of a qualifying individual, you must meet all of the following conditions to claim the credit:

  1. Your payment must be made to a care provider who is not your spouse, the parent of your child who is your qualifying individual, your child under age 19, or a dependent of you or your spouse.
  2. You must file a joint return if you are married.
  3. You must provide the taxpayer identification number (usually the social security number) of each qualifying individual on the return on which you claim the credit.
  4. You must report the name, address, and taxpayer identification number (either the social security number, or the employer identification number) of the care provider on your return. If the care provider is a tax-exempt organization, you need only report the name and address on your return. You can use Form W-10 (PDF), Dependent Care Provider's Identification and Certification, to request this information from the care provider. If you do not provide information regarding the care provider, you may still be eligible for the credit if you can show that you exercised due diligence in attempting to provide the required information.

If you qualify for the credit, complete Form 2441 (PDF) and Form 1040 (PDF) or Form 1040A (PDF). If you received dependent care benefits from your employer (this amount should be shown on your Form W-2 (PDF), you must complete Part III of Form 2441. You cannot claim the child and dependent care credit if you use Form 1040EZ (PDF).

If you pay a provider to care for your dependent or spouse in your home, you may be a household employer. If you are a household employer, you may have to withhold and pay social security and Medicare taxes and pay federal unemployment tax. For more information, refer to Publication 926, Household Employer's Tax Guide, or Topic 756.

Page Last Reviewed or Updated: December 12, 2013

The 10 40 Ez Form

10 40 ez form 5. 10 40 ez form   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. 10 40 ez form You may be able to reduce your federal income tax by claiming one or more of these credits. 10 40 ez form Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. 10 40 ez form For more information, see Publication 524, Credit for the Elderly or the Disabled. 10 40 ez form You can take the credit only if you file Form 1040 or Form 1040A. 10 40 ez form You cannot take the credit if you file Form 1040EZ or Form 1040NR. 10 40 ez form Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. 10 40 ez form You are a qualified individual. 10 40 ez form Your income is not more than certain limits. 10 40 ez form  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. 10 40 ez form   Qualified Individual You are a qualified individual for this credit if you are a U. 10 40 ez form S. 10 40 ez form citizen or resident alien, and either of the following applies. 10 40 ez form You were age 65 or older at the end of 2013. 10 40 ez form You were under age 65 at the end of 2013 and all three of the following statements are true. 10 40 ez form You retired on permanent and total disability (explained later). 10 40 ez form You received taxable disability income for 2013. 10 40 ez form On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 10 40 ez form Age 65. 10 40 ez form You are considered to be age 65 on the day before your 65th birthday. 10 40 ez form Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. 10 40 ez form Figure 5-A. 10 40 ez form Are You a Qualified Individual? This image is too large to be displayed in the current screen. 10 40 ez form Please click the link to view the image. 10 40 ez form Figure 5-A, Are you a qualified individual? U. 10 40 ez form S. 10 40 ez form citizen or resident alien. 10 40 ez form   You must be a U. 10 40 ez form S. 10 40 ez form citizen or resident alien (or be treated as a resident alien) to take the credit. 10 40 ez form Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 10 40 ez form Exceptions. 10 40 ez form   You may be able to take the credit if you are a nonresident alien who is married to a U. 10 40 ez form S. 10 40 ez form citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 10 40 ez form S. 10 40 ez form resident alien. 10 40 ez form If you make that choice, both you and your spouse are taxed on your worldwide income. 10 40 ez form   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. 10 40 ez form S. 10 40 ez form citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 10 40 ez form S. 10 40 ez form resident alien for the entire year. 10 40 ez form In that case, you may be allowed to take the credit. 10 40 ez form   For information on these choices, see chapter 1 of Publication 519, U. 10 40 ez form S. 10 40 ez form Tax Guide for Aliens. 10 40 ez form Married persons. 10 40 ez form   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. 10 40 ez form However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. 10 40 ez form Head of household. 10 40 ez form   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. 10 40 ez form See Publication 524 and Publication 501. 10 40 ez form Under age 65. 10 40 ez form   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). 10 40 ez form You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. 10 40 ez form You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. 10 40 ez form   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 10 40 ez form If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. 10 40 ez form Permanent and total disability. 10 40 ez form   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 10 40 ez form A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. 10 40 ez form See Physician's statement , later. 10 40 ez form Substantial gainful activity. 10 40 ez form   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. 10 40 ez form   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. 10 40 ez form   Substantial gainful activity is not work you do to take care of yourself or your home. 10 40 ez form It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 10 40 ez form However, doing this kind of work may show that you are able to engage in substantial gainful activity. 10 40 ez form    Figure 5-B. 10 40 ez form Income Limits IF your filing status is. 10 40 ez form . 10 40 ez form . 10 40 ez form THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. 10 40 ez form . 10 40 ez form . 10 40 ez form OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 10 40 ez form . 10 40 ez form . 10 40 ez form single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 10 40 ez form Physician's statement. 10 40 ez form   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. 10 40 ez form   You do not have to file this statement with your tax return, but you must keep it for your records. 10 40 ez form The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. 10 40 ez form Veterans. 10 40 ez form   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. 10 40 ez form VA Form 21-0172 must be signed by a person authorized by the VA to do so. 10 40 ez form You can get this form from your local VA regional office. 10 40 ez form Physician's statement obtained in earlier year. 10 40 ez form   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. 10 40 ez form For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. 10 40 ez form If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. 10 40 ez form   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. 10 40 ez form Disability income. 10 40 ez form   If you are under age 65, you must also have taxable disability income to qualify for the credit. 10 40 ez form   Disability income must meet the following two requirements. 10 40 ez form It must be paid under your employer's accident or health plan or pension plan. 10 40 ez form It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. 10 40 ez form Payments that are not disability income. 10 40 ez form   Any payment you receive from a plan that does not provide for disability retirement is not disability income. 10 40 ez form Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. 10 40 ez form   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. 10 40 ez form Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. 10 40 ez form Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. 10 40 ez form Figuring the credit yourself. 10 40 ez form   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). 10 40 ez form Next, fill out Schedule R (Form 1040A or 1040), Part III. 10 40 ez form Credit figured for you. 10 40 ez form   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). 10 40 ez form If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. 10 40 ez form Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. 10 40 ez form The credit can be up to 35% of your expenses. 10 40 ez form To qualify, you must pay these expenses so you can work or look for work. 10 40 ez form If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. 10 40 ez form If the correct information is not shown, the credit may be reduced or disallowed. 10 40 ez form You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. 10 40 ez form For more information, see Publication 503, Child and Dependent Care Expenses. 10 40 ez form Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. 10 40 ez form The EIC is available to persons with or without a qualifying child. 10 40 ez form Credit has no effect on certain welfare benefits. 10 40 ez form   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. 10 40 ez form These programs include the following. 10 40 ez form Medicaid and supplemental security income (SSI). 10 40 ez form Supplemental Nutrition Assistance Program (food stamps). 10 40 ez form Low-income housing. 10 40 ez form Temporary Assistance for Needy Families (TANF). 10 40 ez form  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. 10 40 ez form Check with your local benefit coordinator to find out if your refund will affect your benefits. 10 40 ez form Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. 10 40 ez form The specific rules you must meet depend on whether you have a qualifying child. 10 40 ez form If you have a qualifying child, the rules in Parts A, B, and D apply to you. 10 40 ez form If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. 10 40 ez form  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. 10 40 ez form You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). 10 40 ez form The sections that follow provide additional information for some of the rules. 10 40 ez form Adjusted gross income (AGI). 10 40 ez form   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. 10 40 ez form Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). 10 40 ez form Table 5-1. 10 40 ez form Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. 10 40 ez form Second, you must meet all the rules in one of these columns, whichever applies. 10 40 ez form Third, you must meet the rule in this column. 10 40 ez form Part A. 10 40 ez form  Rules for Everyone Part B. 10 40 ez form  Rules If You Have a Qualifying Child Part C. 10 40 ez form  Rules If You Do Not Have a Qualifying Child Part D. 10 40 ez form  Figuring and Claiming the EIC 1. 10 40 ez form Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 10 40 ez form 2. 10 40 ez form You must have a valid social security number. 10 40 ez form  3. 10 40 ez form Your filing status cannot be “Married filing separately. 10 40 ez form ” 4. 10 40 ez form You must be a U. 10 40 ez form S. 10 40 ez form citizen or resident alien all year. 10 40 ez form  5. 10 40 ez form You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). 10 40 ez form  6. 10 40 ez form Your investment income must be $3,300 or less. 10 40 ez form  7. 10 40 ez form You must have earned income. 10 40 ez form 8. 10 40 ez form Your child must meet the relationship, age, residency, and joint return tests. 10 40 ez form  9. 10 40 ez form Your qualifying child cannot be used by more than one person to claim the EIC. 10 40 ez form  10. 10 40 ez form You generally cannot be a qualifying child of another person. 10 40 ez form 11. 10 40 ez form You must be at least age 25 but under age 65. 10 40 ez form  12. 10 40 ez form You cannot be the dependent of another person. 10 40 ez form  13. 10 40 ez form You generally cannot be a qualifying child of another person. 10 40 ez form  14. 10 40 ez form You must have lived in the United States more than half of the year. 10 40 ez form 15. 10 40 ez form Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 10 40 ez form Social security number. 10 40 ez form   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). 10 40 ez form Any qualifying child listed on Schedule EIC also must have a valid SSN. 10 40 ez form (See Qualifying child , later, if you have a qualifying child. 10 40 ez form )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. 10 40 ez form An example of a federally funded benefit is Medicaid. 10 40 ez form Investment income. 10 40 ez form   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. 10 40 ez form If your investment income is more than $3,300, you cannot claim the credit. 10 40 ez form For most people, investment income is the total of the following amounts. 10 40 ez form Taxable interest (line 8a of Form 1040 or 1040A). 10 40 ez form Tax-exempt interest (line 8b of Form 1040 or 1040A). 10 40 ez form Dividend income (line 9a of Form 1040 or 1040A). 10 40 ez form Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). 10 40 ez form  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. 10 40 ez form   For more information about investment income, see Publication 596, Earned Income Credit. 10 40 ez form Earned income. 10 40 ez form   Under Rule 7, you must have earned income to claim the EIC. 10 40 ez form Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. 10 40 ez form Earned income includes all of the following types of income. 10 40 ez form Wages, salaries, tips, and other taxable employee pay. 10 40 ez form Employee pay is earned income only if it is taxable. 10 40 ez form Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. 10 40 ez form But there is an exception for nontaxable combat pay, which you can choose to include in earned income. 10 40 ez form Net earnings from self-employment. 10 40 ez form Gross income received as a statutory employee. 10 40 ez form Gross income defined. 10 40 ez form   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). 10 40 ez form Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 10 40 ez form If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. 10 40 ez form Self-employed persons. 10 40 ez form   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. 10 40 ez form If you do not, you may not get all the credit to which you are entitled. 10 40 ez form Disability benefits. 10 40 ez form   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. 10 40 ez form Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. 10 40 ez form Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. 10 40 ez form   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. 10 40 ez form It does not matter whether you have reached minimum retirement age. 10 40 ez form If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. 10 40 ez form Income that is not earned income. 10 40 ez form   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. 10 40 ez form Do not include any of these items in your earned income. 10 40 ez form Workfare payments. 10 40 ez form   Nontaxable workfare payments are not earned income for the EIC. 10 40 ez form These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. 10 40 ez form Qualifying child. 10 40 ez form   Under Rule 8, your child is a qualifying child if your child meets four tests. 10 40 ez form The four tests are: Relationship, Age, Residency, and Joint return. 10 40 ez form   The four tests are illustrated in Figure 5-C. 10 40 ez form See Publication 596 for more information about each test. 10 40 ez form Figure 5-C. 10 40 ez form Tests for Qualifying Child A qualifying child for the EIC is a child who is your. 10 40 ez form . 10 40 ez form . 10 40 ez form Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . 10 40 ez form . 10 40 ez form . 10 40 ez form Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. 10 40 ez form . 10 40 ez form . 10 40 ez form Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. 10 40 ez form . 10 40 ez form . 10 40 ez form Lived with you in the United States for more than half of 2013. 10 40 ez form  If the child did not live with you for the required time, see Publication 596 for more information. 10 40 ez form Figuring the EIC To figure the amount of your credit, you have two choices. 10 40 ez form Have the IRS figure the EIC for you. 10 40 ez form If you want to do this, see IRS Will Figure the EIC for You in Publication 596. 10 40 ez form Figure the EIC yourself. 10 40 ez form If you want to do this, see How To Figure the EIC Yourself in Publication 596. 10 40 ez form Prev  Up  Next   Home   More Online Publications