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How Do I File My 2012 Taxes

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How Do I File My 2012 Taxes

How do i file my 2012 taxes Publication 929 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. How do i file my 2012 taxes Tax questions. How do i file my 2012 taxes Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 929, such as legislation enacted after this publication was published, go to www. How do i file my 2012 taxes irs. How do i file my 2012 taxes gov/pub929. How do i file my 2012 taxes Reminders Social security number (SSN). How do i file my 2012 taxes  Dependents who are required to file a tax return must have an SSN. How do i file my 2012 taxes To apply for an SSN, file Form SS-5 with the Social Security Administration. How do i file my 2012 taxes You can go to the website www. How do i file my 2012 taxes socialsecurity. How do i file my 2012 taxes gov for more information. How do i file my 2012 taxes Individual taxpayer identification number (ITIN). How do i file my 2012 taxes  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get an SSN. How do i file my 2012 taxes To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. How do i file my 2012 taxes It takes 6-10 weeks to get an ITIN. How do i file my 2012 taxes The ITIN is entered wherever an SSN is requested on a tax return. How do i file my 2012 taxes If you are a nonresident alien applying for an ITIN to file a tax return, you generally must attach your original, completed return to Form W-7 to get an ITIN. How do i file my 2012 taxes See the Form W-7 instructions for more information. How do i file my 2012 taxes An ITIN is for tax use only. How do i file my 2012 taxes It does not entitle you to social security benefits or change your employment or immigration status under U. How do i file my 2012 taxes S. How do i file my 2012 taxes law. How do i file my 2012 taxes Effective January 1, 2013, ITINs will expire after 5 years. How do i file my 2012 taxes Taxpayers who still need an ITIN after the end of the expiration period must reapply for a number. How do i file my 2012 taxes Photographs of missing children. How do i file my 2012 taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How do i file my 2012 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How do i file my 2012 taxes 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. How do i file my 2012 taxes Introduction Part 1 of this publication explains the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's tax return. How do i file my 2012 taxes  Part 2 explains how to report and figure the tax on unearned income of certain children (whether or not they can be claimed as dependents). How do i file my 2012 taxes Definitions. How do i file my 2012 taxes   Many of the terms used in this publication, such as “dependent,” “earned income,” and “unearned income,” are defined in the Glossary at the back of this publication. How do i file my 2012 taxes Comments and suggestions. How do i file my 2012 taxes   We welcome your comments about this publication and your suggestions for future editions. How do i file my 2012 taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How do i file my 2012 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How do i file my 2012 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How do i file my 2012 taxes   You can send your comments from www. How do i file my 2012 taxes irs. How do i file my 2012 taxes gov/formspubs/. How do i file my 2012 taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. How do i file my 2012 taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How do i file my 2012 taxes Ordering forms and publications. How do i file my 2012 taxes   Visit www. How do i file my 2012 taxes irs. How do i file my 2012 taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How do i file my 2012 taxes Internal Revenue Service 1201 N. How do i file my 2012 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How do i file my 2012 taxes   If you have a tax question, check the information available on IRS. How do i file my 2012 taxes gov or call 1-800-829-1040. How do i file my 2012 taxes We cannot answer tax questions sent to either of the above addresses. How do i file my 2012 taxes Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 550 Investment Income and Expenses Form (and Instructions) W-4 Employee's Withholding Allowance Certificate 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends See How To Get Tax Help near the end of this publication for information about getting these publications and forms. How do i file my 2012 taxes Prev  Up  Next   Home   More Online Publications
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The How Do I File My 2012 Taxes

How do i file my 2012 taxes 5. How do i file my 2012 taxes   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. How do i file my 2012 taxes You may be able to reduce your federal income tax by claiming one or more of these credits. How do i file my 2012 taxes 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. How do i file my 2012 taxes For more information, see Publication 524, Credit for the Elderly or the Disabled. How do i file my 2012 taxes You can take the credit only if you file Form 1040 or Form 1040A. How do i file my 2012 taxes You cannot take the credit if you file Form 1040EZ or Form 1040NR. How do i file my 2012 taxes Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. How do i file my 2012 taxes You are a qualified individual. How do i file my 2012 taxes Your income is not more than certain limits. How do i file my 2012 taxes  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. How do i file my 2012 taxes   Qualified Individual You are a qualified individual for this credit if you are a U. How do i file my 2012 taxes S. How do i file my 2012 taxes citizen or resident alien, and either of the following applies. How do i file my 2012 taxes You were age 65 or older at the end of 2013. How do i file my 2012 taxes You were under age 65 at the end of 2013 and all three of the following statements are true. How do i file my 2012 taxes You retired on permanent and total disability (explained later). How do i file my 2012 taxes You received taxable disability income for 2013. How do i file my 2012 taxes On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). How do i file my 2012 taxes Age 65. How do i file my 2012 taxes You are considered to be age 65 on the day before your 65th birthday. How do i file my 2012 taxes Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. How do i file my 2012 taxes Figure 5-A. How do i file my 2012 taxes Are You a Qualified Individual? This image is too large to be displayed in the current screen. How do i file my 2012 taxes Please click the link to view the image. How do i file my 2012 taxes Figure 5-A, Are you a qualified individual? U. How do i file my 2012 taxes S. How do i file my 2012 taxes citizen or resident alien. How do i file my 2012 taxes   You must be a U. How do i file my 2012 taxes S. How do i file my 2012 taxes citizen or resident alien (or be treated as a resident alien) to take the credit. How do i file my 2012 taxes Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. How do i file my 2012 taxes Exceptions. How do i file my 2012 taxes   You may be able to take the credit if you are a nonresident alien who is married to a U. How do i file my 2012 taxes S. How do i file my 2012 taxes citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. How do i file my 2012 taxes S. How do i file my 2012 taxes resident alien. How do i file my 2012 taxes If you make that choice, both you and your spouse are taxed on your worldwide income. How do i file my 2012 taxes   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. How do i file my 2012 taxes S. How do i file my 2012 taxes citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. How do i file my 2012 taxes S. How do i file my 2012 taxes resident alien for the entire year. How do i file my 2012 taxes In that case, you may be allowed to take the credit. How do i file my 2012 taxes   For information on these choices, see chapter 1 of Publication 519, U. How do i file my 2012 taxes S. How do i file my 2012 taxes Tax Guide for Aliens. How do i file my 2012 taxes Married persons. How do i file my 2012 taxes   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. How do i file my 2012 taxes 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. How do i file my 2012 taxes Head of household. How do i file my 2012 taxes   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. How do i file my 2012 taxes See Publication 524 and Publication 501. How do i file my 2012 taxes Under age 65. How do i file my 2012 taxes   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 ). How do i file my 2012 taxes You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. How do i file my 2012 taxes 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. How do i file my 2012 taxes   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. How do i file my 2012 taxes 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. How do i file my 2012 taxes Permanent and total disability. How do i file my 2012 taxes   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. How do i file my 2012 taxes 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. How do i file my 2012 taxes See Physician's statement , later. How do i file my 2012 taxes Substantial gainful activity. How do i file my 2012 taxes   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. How do i file my 2012 taxes   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. How do i file my 2012 taxes   Substantial gainful activity is not work you do to take care of yourself or your home. How do i file my 2012 taxes It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. How do i file my 2012 taxes However, doing this kind of work may show that you are able to engage in substantial gainful activity. How do i file my 2012 taxes    Figure 5-B. How do i file my 2012 taxes Income Limits IF your filing status is. How do i file my 2012 taxes . How do i file my 2012 taxes . How do i file my 2012 taxes 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. How do i file my 2012 taxes . How do i file my 2012 taxes . How do i file my 2012 taxes OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. How do i file my 2012 taxes . How do i file my 2012 taxes . How do i file my 2012 taxes 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. How do i file my 2012 taxes Physician's statement. How do i file my 2012 taxes   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. How do i file my 2012 taxes   You do not have to file this statement with your tax return, but you must keep it for your records. How do i file my 2012 taxes The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. How do i file my 2012 taxes Veterans. How do i file my 2012 taxes   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. How do i file my 2012 taxes VA Form 21-0172 must be signed by a person authorized by the VA to do so. How do i file my 2012 taxes You can get this form from your local VA regional office. How do i file my 2012 taxes Physician's statement obtained in earlier year. How do i file my 2012 taxes   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. How do i file my 2012 taxes For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. How do i file my 2012 taxes If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. How do i file my 2012 taxes   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. How do i file my 2012 taxes Disability income. How do i file my 2012 taxes   If you are under age 65, you must also have taxable disability income to qualify for the credit. How do i file my 2012 taxes   Disability income must meet the following two requirements. How do i file my 2012 taxes It must be paid under your employer's accident or health plan or pension plan. How do i file my 2012 taxes 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. How do i file my 2012 taxes Payments that are not disability income. How do i file my 2012 taxes   Any payment you receive from a plan that does not provide for disability retirement is not disability income. How do i file my 2012 taxes 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. How do i file my 2012 taxes   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. How do i file my 2012 taxes Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. How do i file my 2012 taxes Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. How do i file my 2012 taxes Figuring the credit yourself. How do i file my 2012 taxes   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). How do i file my 2012 taxes Next, fill out Schedule R (Form 1040A or 1040), Part III. How do i file my 2012 taxes Credit figured for you. How do i file my 2012 taxes   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). How do i file my 2012 taxes If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. How do i file my 2012 taxes 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. How do i file my 2012 taxes The credit can be up to 35% of your expenses. How do i file my 2012 taxes To qualify, you must pay these expenses so you can work or look for work. How do i file my 2012 taxes 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. How do i file my 2012 taxes If the correct information is not shown, the credit may be reduced or disallowed. How do i file my 2012 taxes 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. How do i file my 2012 taxes For more information, see Publication 503, Child and Dependent Care Expenses. How do i file my 2012 taxes 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. How do i file my 2012 taxes The EIC is available to persons with or without a qualifying child. How do i file my 2012 taxes Credit has no effect on certain welfare benefits. How do i file my 2012 taxes   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. How do i file my 2012 taxes These programs include the following. How do i file my 2012 taxes Medicaid and supplemental security income (SSI). How do i file my 2012 taxes Supplemental Nutrition Assistance Program (food stamps). How do i file my 2012 taxes Low-income housing. How do i file my 2012 taxes Temporary Assistance for Needy Families (TANF). How do i file my 2012 taxes  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. How do i file my 2012 taxes Check with your local benefit coordinator to find out if your refund will affect your benefits. How do i file my 2012 taxes 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. How do i file my 2012 taxes The specific rules you must meet depend on whether you have a qualifying child. How do i file my 2012 taxes If you have a qualifying child, the rules in Parts A, B, and D apply to you. How do i file my 2012 taxes If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. How do i file my 2012 taxes  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. How do i file my 2012 taxes 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). How do i file my 2012 taxes The sections that follow provide additional information for some of the rules. How do i file my 2012 taxes Adjusted gross income (AGI). How do i file my 2012 taxes   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. How do i file my 2012 taxes Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). How do i file my 2012 taxes Table 5-1. How do i file my 2012 taxes Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. How do i file my 2012 taxes Second, you must meet all the rules in one of these columns, whichever applies. How do i file my 2012 taxes Third, you must meet the rule in this column. How do i file my 2012 taxes Part A. How do i file my 2012 taxes  Rules for Everyone Part B. How do i file my 2012 taxes  Rules If You Have a Qualifying Child Part C. How do i file my 2012 taxes  Rules If You Do Not Have a Qualifying Child Part D. How do i file my 2012 taxes  Figuring and Claiming the EIC 1. How do i file my 2012 taxes 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. How do i file my 2012 taxes 2. How do i file my 2012 taxes You must have a valid social security number. How do i file my 2012 taxes  3. How do i file my 2012 taxes Your filing status cannot be “Married filing separately. How do i file my 2012 taxes ” 4. How do i file my 2012 taxes You must be a U. How do i file my 2012 taxes S. How do i file my 2012 taxes citizen or resident alien all year. How do i file my 2012 taxes  5. How do i file my 2012 taxes You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). How do i file my 2012 taxes  6. How do i file my 2012 taxes Your investment income must be $3,300 or less. How do i file my 2012 taxes  7. How do i file my 2012 taxes You must have earned income. How do i file my 2012 taxes 8. How do i file my 2012 taxes Your child must meet the relationship, age, residency, and joint return tests. How do i file my 2012 taxes  9. How do i file my 2012 taxes Your qualifying child cannot be used by more than one person to claim the EIC. How do i file my 2012 taxes  10. How do i file my 2012 taxes You generally cannot be a qualifying child of another person. How do i file my 2012 taxes 11. How do i file my 2012 taxes You must be at least age 25 but under age 65. How do i file my 2012 taxes  12. How do i file my 2012 taxes You cannot be the dependent of another person. How do i file my 2012 taxes  13. How do i file my 2012 taxes You generally cannot be a qualifying child of another person. How do i file my 2012 taxes  14. How do i file my 2012 taxes You must have lived in the United States more than half of the year. How do i file my 2012 taxes 15. How do i file my 2012 taxes 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. How do i file my 2012 taxes Social security number. How do i file my 2012 taxes   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). How do i file my 2012 taxes Any qualifying child listed on Schedule EIC also must have a valid SSN. How do i file my 2012 taxes (See Qualifying child , later, if you have a qualifying child. How do i file my 2012 taxes )   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. How do i file my 2012 taxes An example of a federally funded benefit is Medicaid. How do i file my 2012 taxes Investment income. How do i file my 2012 taxes   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. How do i file my 2012 taxes If your investment income is more than $3,300, you cannot claim the credit. How do i file my 2012 taxes For most people, investment income is the total of the following amounts. How do i file my 2012 taxes Taxable interest (line 8a of Form 1040 or 1040A). How do i file my 2012 taxes Tax-exempt interest (line 8b of Form 1040 or 1040A). How do i file my 2012 taxes Dividend income (line 9a of Form 1040 or 1040A). How do i file my 2012 taxes Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). How do i file my 2012 taxes  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. How do i file my 2012 taxes   For more information about investment income, see Publication 596, Earned Income Credit. How do i file my 2012 taxes Earned income. How do i file my 2012 taxes   Under Rule 7, you must have earned income to claim the EIC. How do i file my 2012 taxes 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. How do i file my 2012 taxes Earned income includes all of the following types of income. How do i file my 2012 taxes Wages, salaries, tips, and other taxable employee pay. How do i file my 2012 taxes Employee pay is earned income only if it is taxable. How do i file my 2012 taxes Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. How do i file my 2012 taxes But there is an exception for nontaxable combat pay, which you can choose to include in earned income. How do i file my 2012 taxes Net earnings from self-employment. How do i file my 2012 taxes Gross income received as a statutory employee. How do i file my 2012 taxes Gross income defined. How do i file my 2012 taxes   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). How do i file my 2012 taxes 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). How do i file my 2012 taxes 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. How do i file my 2012 taxes Self-employed persons. How do i file my 2012 taxes   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. How do i file my 2012 taxes If you do not, you may not get all the credit to which you are entitled. How do i file my 2012 taxes Disability benefits. How do i file my 2012 taxes   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. How do i file my 2012 taxes Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. How do i file my 2012 taxes Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. How do i file my 2012 taxes   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. How do i file my 2012 taxes It does not matter whether you have reached minimum retirement age. How do i file my 2012 taxes If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. How do i file my 2012 taxes Income that is not earned income. How do i file my 2012 taxes   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. How do i file my 2012 taxes Do not include any of these items in your earned income. How do i file my 2012 taxes Workfare payments. How do i file my 2012 taxes   Nontaxable workfare payments are not earned income for the EIC. How do i file my 2012 taxes 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. How do i file my 2012 taxes Qualifying child. How do i file my 2012 taxes   Under Rule 8, your child is a qualifying child if your child meets four tests. How do i file my 2012 taxes The four tests are: Relationship, Age, Residency, and Joint return. How do i file my 2012 taxes   The four tests are illustrated in Figure 5-C. How do i file my 2012 taxes See Publication 596 for more information about each test. How do i file my 2012 taxes Figure 5-C. How do i file my 2012 taxes Tests for Qualifying Child A qualifying child for the EIC is a child who is your. How do i file my 2012 taxes . How do i file my 2012 taxes . How do i file my 2012 taxes 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 . How do i file my 2012 taxes . How do i file my 2012 taxes . How do i file my 2012 taxes 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. How do i file my 2012 taxes . How do i file my 2012 taxes . How do i file my 2012 taxes 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. How do i file my 2012 taxes . How do i file my 2012 taxes . How do i file my 2012 taxes Lived with you in the United States for more than half of 2013. How do i file my 2012 taxes  If the child did not live with you for the required time, see Publication 596 for more information. How do i file my 2012 taxes Figuring the EIC To figure the amount of your credit, you have two choices. How do i file my 2012 taxes Have the IRS figure the EIC for you. How do i file my 2012 taxes If you want to do this, see IRS Will Figure the EIC for You in Publication 596. How do i file my 2012 taxes Figure the EIC yourself. How do i file my 2012 taxes If you want to do this, see How To Figure the EIC Yourself in Publication 596. How do i file my 2012 taxes Prev  Up  Next   Home   More Online Publications