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Free State Tax Return Only

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Free State Tax Return Only

Free state tax return only 20. Free state tax return only   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. Free state tax return only Married persons who filed separate returns. Free state tax return only What's New Standard deduction increased. Free state tax return only  The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2013 than it was for 2012. Free state tax return only The amount depends on your filing status. Free state tax return only You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. Free state tax return only Introduction This chapter discusses the following topics. Free state tax return only How to figure the amount of your standard deduction. Free state tax return only The standard deduction for dependents. Free state tax return only Who should itemize deductions. Free state tax return only Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. Free state tax return only If you have a choice, you can use the method that gives you the lower tax. Free state tax return only The standard deduction is a dollar amount that reduces your taxable income. Free state tax return only It is a benefit that eliminates the need for many taxpayers to itemize actual deductions, such as medical expenses, charitable contributions, and taxes, on Schedule A (Form 1040). Free state tax return only The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. Free state tax return only You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Free state tax return only Persons not eligible for the standard deduction. Free state tax return only   Your standard deduction is zero and you should itemize any deductions you have if: Your filing status is married filing separately, and your spouse itemizes deductions on his or her return, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Free state tax return only You are considered a dual-status alien if you were both a nonresident and resident alien during the year. Free state tax return only Note. Free state tax return only If you are a nonresident alien who is married to a U. Free state tax return only S. Free state tax return only citizen or resident alien at the end of the year, you can choose to be treated as a U. Free state tax return only S. Free state tax return only resident. Free state tax return only (See Publication 519, U. Free state tax return only S. Free state tax return only Tax Guide for Aliens. Free state tax return only ) If you make this choice, you can take the standard deduction. Free state tax return only If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. Free state tax return only See Standard Deduction for Dependents, later. Free state tax return only Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Free state tax return only Generally, the standard deduction amounts are adjusted each year for inflation. Free state tax return only The standard deduction amounts for most people are shown in Table 20-1. Free state tax return only Decedent's final return. Free state tax return only   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Free state tax return only However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Free state tax return only Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and do not itemize deductions, you are entitled to a higher standard deduction. Free state tax return only You are considered 65 on the day before your 65th birthday. Free state tax return only Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Free state tax return only Use Table 20-2 to figure the standard deduction amount. Free state tax return only Higher Standard Deduction for Blindness If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Free state tax return only Not totally blind. Free state tax return only   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. Free state tax return only   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. Free state tax return only You must keep the statement in your records. Free state tax return only   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Free state tax return only Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. Free state tax return only You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Free state tax return only Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. Free state tax return only Example 1. Free state tax return only Larry, 46, and Donna, 33, are filing a joint return for 2013. Free state tax return only Neither is blind, and neither can be claimed as a dependent. Free state tax return only They decide not to itemize their deductions. Free state tax return only They use Table 20-1. Free state tax return only Their standard deduction is $12,200. Free state tax return only Example 2. Free state tax return only The facts are the same as in Example 1 except that Larry is blind at the end of 2013. Free state tax return only Larry and Donna use Table 20-2. Free state tax return only Their standard deduction is $13,400. Free state tax return only Example 3. Free state tax return only Bill and Lisa are filing a joint return for 2013. Free state tax return only Both are over age 65. Free state tax return only Neither is blind, and neither can be claimed as a dependent. Free state tax return only If they do not itemize deductions, they use Table 20-2. Free state tax return only Their standard deduction is $14,600. Free state tax return only Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Free state tax return only However, if the individual is 65 or older or blind, the standard deduction may be higher. Free state tax return only If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction. Free state tax return only Earned income defined. Free state tax return only   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. Free state tax return only    For purposes of the standard deduction, earned income also includes any part of a scholarship or fellowship grant that you must include in your gross income. Free state tax return only See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. Free state tax return only Example 1. Free state tax return only Michael is single. Free state tax return only His parents can claim an exemption for him on their 2013 tax return. Free state tax return only He has interest income of $780 and wages of $150. Free state tax return only He has no itemized deductions. Free state tax return only Michael uses Table 20-3 to find his standard deduction. Free state tax return only He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,100 on line 6. Free state tax return only His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). Free state tax return only Example 2. Free state tax return only Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. Free state tax return only Joe is married and files a separate return. Free state tax return only His wife does not itemize deductions on her separate return. Free state tax return only Joe has $1,500 in interest income and wages of $3,800. Free state tax return only He has no itemized deductions. Free state tax return only Joe finds his standard deduction by using Table 20-3. Free state tax return only He enters his earned income, $3,800 on line 1. Free state tax return only He adds lines 1 and 2 and enters $4,150 on line 3. Free state tax return only On line 5, he enters $4,150, the larger of lines 3 and 4. Free state tax return only Because Joe is married filing a separate return, he enters $6,100 on line 6. Free state tax return only On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. Free state tax return only Example 3. Free state tax return only Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. Free state tax return only She is 18 years old and blind. Free state tax return only She has interest income of $1,300 and wages of $2,900. Free state tax return only She has no itemized deductions. Free state tax return only Amy uses Table 20-3 to find her standard deduction. Free state tax return only She enters her wages of $2,900 on line 1. Free state tax return only She adds lines 1 and 2 and enters $3,250 on line 3. Free state tax return only On line 5, she enters $3,250, the larger of lines 3 and 4. Free state tax return only Because she is single, Amy enters $6,100 on line 6. Free state tax return only She enters $3,250 on line 7a. Free state tax return only This is the smaller of the amounts on lines 5 and 6. Free state tax return only Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. Free state tax return only She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. Free state tax return only Example 4. Free state tax return only Ed is single. Free state tax return only His parents can claim an exemption for him on their 2013 tax return. Free state tax return only He has wages of $7,000, interest income of $500, and a business loss of $3,000. Free state tax return only He has no itemized deductions. Free state tax return only Ed uses Table 20-3 to figure his standard deduction. Free state tax return only He enters $4,000 ($7,000 - $3,000) on line 1. Free state tax return only He adds lines 1 and 2 and enters $4,350 on line 3. Free state tax return only On line 5 he enters $4,350, the larger of lines 3 and 4. Free state tax return only Because he is single, Ed enters $6,100 on line 6. Free state tax return only On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. Free state tax return only Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. Free state tax return only Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . Free state tax return only You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit. Free state tax return only You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than: $250,000 if single ($275,000 if head of household, $300,000 if married filing jointly or qualifying widow(er); or $150,000 if married filing separately). Free state tax return only See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. Free state tax return only When to itemize. Free state tax return only   You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Do not qualify for the standard deduction, or the amount you can claim is limited, Had large uninsured medical and dental expenses during the year, Paid interest and taxes on your home, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities, or Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled. Free state tax return only These deductions are explained in chapters 21–28. Free state tax return only    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. Free state tax return only Enter the amount from Schedule A, line 29, on Form 1040, line 40. Free state tax return only Electing to itemize for state tax or other purposes. Free state tax return only   Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. Free state tax return only You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. Free state tax return only To make this election, you must check the box on line 30 of Schedule A. Free state tax return only Changing your mind. Free state tax return only   If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you should not have — you can change your return by filing Form 1040X, Amended U. Free state tax return only S. Free state tax return only Individual Income Tax Return. Free state tax return only See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. Free state tax return only Married persons who filed separate returns. Free state tax return only   You can change methods of taking deductions only if you and your spouse both make the same changes. Free state tax return only Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. Free state tax return only    You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. Free state tax return only You both must use the same method of claiming deductions. Free state tax return only If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. Free state tax return only See Persons not eligible for the standard deduction , earlier. Free state tax return only 2013 Standard Deduction Tables If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Free state tax return only Table 20-1. Free state tax return only Standard Deduction Chart for Most People* If your filing status is. Free state tax return only . Free state tax return only . Free state tax return only Your standard deduction is: Single or Married filing separately $6,100 Married filing jointly or Qualifying widow(er) with dependent child 12,200 Head of household 8,950 *Do not use this chart if you were born before January 2, 1949, are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Free state tax return only Use Table 20-2 or 20-3 instead. Free state tax return only Table 20-2. Free state tax return only Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. Free state tax return only Then go to the chart. Free state tax return only You: Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked   IF  your filing status is. Free state tax return only . Free state tax return only . Free state tax return only AND the number in the box above is. Free state tax return only . Free state tax return only . Free state tax return only THEN your standard deduction is. Free state tax return only . Free state tax return only . Free state tax return only Single 1 $7,600   2 9,100 Married filing jointly 1 $13,400 or Qualifying 2 14,600 widow(er) with 3 15,800 dependent child 4 17,000 Married filing 1 $7,300 separately 2 8,500   3 9,700   4 10,900 Head of household 1 $10,450   2 11,950 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 20-3 instead. Free state tax return only Table 20-3. Free state tax return only Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. Free state tax return only Check the correct number of boxes below. Free state tax return only Then go to the worksheet. Free state tax return only You:   Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked 1. Free state tax return only Enter your earned income (defined below). Free state tax return only If none, enter -0-. Free state tax return only 1. Free state tax return only   2. Free state tax return only Additional amount. Free state tax return only 2. Free state tax return only $350 3. Free state tax return only Add lines 1 and 2. Free state tax return only 3. Free state tax return only   4. Free state tax return only Minimum standard deduction. Free state tax return only 4. Free state tax return only $1,000 5. Free state tax return only Enter the larger of line 3 or line 4. Free state tax return only 5. Free state tax return only   6. Free state tax return only Enter the amount shown below for your filing status. Free state tax return only Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. Free state tax return only   7. Free state tax return only Standard deduction. Free state tax return only         a. Free state tax return only Enter the smaller of line 5 or line 6. Free state tax return only If born after January 1, 1949, and not blind, stop here. Free state tax return only This is your standard deduction. Free state tax return only Otherwise, go on to line 7b. Free state tax return only 7a. Free state tax return only     b. Free state tax return only If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. Free state tax return only 7b. Free state tax return only     c. Free state tax return only Add lines 7a and 7b. Free state tax return only This is your standard deduction for 2013. Free state tax return only 7c. Free state tax return only   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Free state tax return only It also includes any amount received as a scholarship that you must include in your income. Free state tax return only Prev  Up  Next   Home   More Online Publications
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The Free State Tax Return Only

Free state tax return only Index A Adopted child, Adopted child. Free state tax return only Adoption taxpayer identification number (ATIN), Married child. Free state tax return only Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. Free state tax return only , Military personnel stationed outside the United States. Free state tax return only , Temporary absences. Free state tax return only , Joint Return Test, Military personnel stationed outside the United States. Free state tax return only , Nontaxable combat pay. Free state tax return only Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. Free state tax return only Basic Allowance for Subsistence (BAS), Nontaxable military pay. Free state tax return only C Child Adopted child, Adopted child. Free state tax return only Birth or death of, Birth or death of child. Free state tax return only Foster child, Relationship Test, Foster child. Free state tax return only , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. Free state tax return only Married child, Married child. Free state tax return only Child support, Income That Is Not Earned Income Clergy, Clergy. Free state tax return only Combat zone pay, Nontaxable combat pay. Free state tax return only Community property, Community property. Free state tax return only , Community property. Free state tax return only D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). Free state tax return only Domestic partner, Nevada, Washington, and California domestic partners. Free state tax return only E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. Free state tax return only , Military personnel stationed outside the United States. Free state tax return only F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). Free state tax return only , No SSN. Free state tax return only , Form 1040. Free state tax return only 1040A, Adjusted gross income (AGI). Free state tax return only , No SSN. Free state tax return only , Form 1040A. Free state tax return only 1040EZ, Adjusted gross income (AGI). Free state tax return only , No SSN. Free state tax return only , Form 1040EZ. Free state tax return only 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. Free state tax return only 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. Free state tax return only , Approved Form 4361 or Form 4029, Form 4029. Free state tax return only 4361, Minister's housing. Free state tax return only , Approved Form 4361 or Form 4029, Form 4361. Free state tax return only 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. Free state tax return only 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. Free state tax return only , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. Free state tax return only , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. Free state tax return only H Head of household, Community property. Free state tax return only , Spouse did not live with you. Free state tax return only , Community property. Free state tax return only , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). Free state tax return only Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. Free state tax return only , Homeless shelter. Free state tax return only I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. Free state tax return only , Married child. Free state tax return only Inmate, Earnings while an inmate. Free state tax return only , Figuring earned income. Free state tax return only Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. Free state tax return only M Married child, Married child. Free state tax return only Married filing a joint return, Rule 4—You Must Be a U. Free state tax return only S. Free state tax return only Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. Free state tax return only Military Combat pay, Nontaxable military pay. Free state tax return only Nontaxable pay, Nontaxable military pay. Free state tax return only Outside U. Free state tax return only S. Free state tax return only , Military personnel stationed outside the United States. Free state tax return only Minister, Net earnings from self-employment. Free state tax return only , Minister's housing. Free state tax return only , Church employees. Free state tax return only N Net earnings, self-employment, Net earnings from self-employment. Free state tax return only Nonresident alien, Rule 4—You Must Be a U. Free state tax return only S. Free state tax return only Citizen or Resident Alien All Year, Step 1. Free state tax return only O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. Free state tax return only , Examples. Free state tax return only , Special rule for divorced or separated parents (or parents who live apart). Free state tax return only Passive activity, Worksheet 1. Free state tax return only Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. Free state tax return only Prisoner, Figuring earned income. Free state tax return only Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. Free state tax return only Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. Free state tax return only Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. Free state tax return only , Earned Income Schedules: C, EIC Worksheet A. Free state tax return only , EIC Worksheet B. Free state tax return only C-EZ, EIC Worksheet A. Free state tax return only , EIC Worksheet B. Free state tax return only EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. Free state tax return only , Figuring earned income. Free state tax return only , Nontaxable combat pay. Free state tax return only , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. Free state tax return only , Schedule EIC SE, Figuring earned income. Free state tax return only , Clergy. Free state tax return only , Church employees. Free state tax return only , EIC Worksheet A. Free state tax return only , EIC Worksheet B. Free state tax return only , Net earnings from self-employment $400 or more. Free state tax return only , When to use the optional methods of figuring net earnings. Free state tax return only , When both spouses have self-employment income. Free state tax return only School, School defined. Free state tax return only Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. Free state tax return only , EIC Worksheet B. Free state tax return only Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. Free state tax return only Separated parents, special rule, Married child. Free state tax return only Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. Free state tax return only , No SSN. Free state tax return only , Getting an SSN. Free state tax return only , Married child. Free state tax return only , Exception for math or clerical errors. Free state tax return only Statutory employee, Statutory employee. Free state tax return only , Figuring earned income. Free state tax return only , EIC Worksheet A. Free state tax return only , Statutory employees. Free state tax return only Strike benefits, Strike benefits. Free state tax return only Student, Student defined. Free state tax return only T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. Free state tax return only Individual taxpayer identification number (ITIN), Other taxpayer identification number. Free state tax return only Social security number (SSN), Other taxpayer identification number. Free state tax return only Tiebreaker rules, Tiebreaker rules. Free state tax return only Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. Free state tax return only , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. Free state tax return only V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. Free state tax return only , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. Free state tax return only Worksheet 1, Worksheet 1. Free state tax return only Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. Free state tax return only Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications