File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

How To File An Amendment For Taxes

Irs Gov Efile1040ez Online1040eztaxformEzformForm 1040ez 2013How To Make An Amendment To Taxes2010 Tax Return FormsTax 2011 FormH&r Block Free FilingE File State Tax Only For Free2012 Ez Tax Forms1040ez Tax Tables2010 Taxes Cheap 1099g Form W2013 1040xHow To File 2012 TaxesFree Filing State Taxes OnlineIrs Gov E FileI Need Prior Year 1040ez Form 2010 I Caot Access Anywhere AnyoneHow To File A Tax ExtensionAmending Tax ReturnsFree Tax Filing 2012 State And FederalIrs Ez FormHow To Fill Out A 1040x Tax Amendment FormLong Amended Tax ReturnAmend Tax Return 2011Military Discount1040ez Fillable Form 2012How To File 2012 Taxes LateFilling Out 1040xFree State Income Tax ReturnFiling 1040xFree Online 1040ez FilingFree File1040x Fillable Form2010 Online Tax FilingFree Tax Preparation 20122012 Tax Forms 1040ezWhere To File 1040x 2010E File State Taxes Only FreeLate Tax Penalty

How To File An Amendment For Taxes

How to file an amendment for taxes 3. How to file an amendment for taxes   Dispositions of Business Property Table of Contents Introduction Useful Items - You may want to see: What Is a Disposition of Property?Like-kind exchanges. How to file an amendment for taxes How Do I Figure a Gain or Loss?Is My Gain or Loss Ordinary or Capital? Is My Capital Gain or Loss Short Term or Long Term? Where Do I Report Gains and Losses? Introduction If you dispose of business property, you may have a gain or loss that you report on Form 1040. How to file an amendment for taxes However, in some cases you may have a gain that is not taxable or a loss that is not deductible. How to file an amendment for taxes This chapter discusses whether you have a disposition, how to figure the gain or loss, and where to report the gain or loss. How to file an amendment for taxes Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property Sch D (Form 1040) Capital Gains and Losses See chapter 12 for information about getting publications and forms. How to file an amendment for taxes What Is a Disposition of Property? A disposition of property includes the following transactions. How to file an amendment for taxes You sell property for cash or other property. How to file an amendment for taxes You exchange property for other property. How to file an amendment for taxes You receive money as a tenant for the cancellation of a lease. How to file an amendment for taxes You receive money for granting the exclusive use of a copyright throughout its life in a particular medium. How to file an amendment for taxes You transfer property to satisfy a debt. How to file an amendment for taxes You abandon property. How to file an amendment for taxes Your bank or other financial institution forecloses on your mortgage or repossesses your property. How to file an amendment for taxes Your property is damaged, destroyed, or stolen, and you receive property or money in payment. How to file an amendment for taxes Your property is condemned, or disposed of under the threat of condemnation, and you receive property or money in payment. How to file an amendment for taxes For details about damaged, destroyed, or stolen property, see Publication 547, Casualties, Disasters, and Thefts. How to file an amendment for taxes For details about other dispositions, see chapter 1 in Publication 544. How to file an amendment for taxes Nontaxable exchanges. How to file an amendment for taxes   Certain exchanges of property are not taxable. How to file an amendment for taxes This means any gain from the exchange is not recognized and you cannot deduct any loss. How to file an amendment for taxes Your gain or loss will not be recognized until you sell or otherwise dispose of the property you receive. How to file an amendment for taxes Like-kind exchanges. How to file an amendment for taxes   A like-kind exchange is the exchange of property for the same kind of property. How to file an amendment for taxes It is the most common type of nontaxable exchange. How to file an amendment for taxes To be a like-kind exchange, the property traded and the property received must be both of the following. How to file an amendment for taxes Business or investment property. How to file an amendment for taxes Like property. How to file an amendment for taxes   Report the exchange of like-kind property on Form 8824, Like-Kind Exchanges. How to file an amendment for taxes For more information about like-kind exchanges, see chapter 1 in Publication 544. How to file an amendment for taxes Installment sales. How to file an amendment for taxes   An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. How to file an amendment for taxes If you finance the buyer's purchase of your property, instead of having the buyer get a loan or mortgage from a third party, you probably have an installment sale. How to file an amendment for taxes   For more information about installment sales, see Publication 537, Installment Sales. How to file an amendment for taxes Sale of a business. How to file an amendment for taxes   The sale of a business usually is not a sale of one asset. How to file an amendment for taxes Instead, all the assets of the business are sold. How to file an amendment for taxes Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss. How to file an amendment for taxes   Both the buyer and seller involved in the sale of a business must report to the IRS the allocation of the sales price among the business assets. How to file an amendment for taxes Use Form 8594, Asset Acquisition Statement Under Section 1060, to provide this information. How to file an amendment for taxes The buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. How to file an amendment for taxes   For more information about the sale of a business, see chapter 2 of Publication 544. How to file an amendment for taxes How Do I Figure a Gain or Loss? Table 3-1. How to file an amendment for taxes How To Figure a Gain or Loss IF your. How to file an amendment for taxes . How to file an amendment for taxes . How to file an amendment for taxes THEN you have a. How to file an amendment for taxes . How to file an amendment for taxes . How to file an amendment for taxes Adjusted basis is more than the amount realized Loss. How to file an amendment for taxes Amount realized is more than the adjusted basis Gain. How to file an amendment for taxes Basis, adjusted basis, amount realized, fair market value, and amount recognized are defined next. How to file an amendment for taxes You need to know these definitions to figure your gain or loss. How to file an amendment for taxes Basis. How to file an amendment for taxes   The cost or purchase price of property is usually its basis for figuring the gain or loss from its sale or other disposition. How to file an amendment for taxes However, if you acquired the property by gift, inheritance, or in some way other than buying it, you must use a basis other than its cost. How to file an amendment for taxes For more information about basis, see Publication 551, Basis of Assets. How to file an amendment for taxes Adjusted basis. How to file an amendment for taxes   The adjusted basis of property is your original cost or other basis plus certain additions, and minus certain deductions such as depreciation and casualty losses. How to file an amendment for taxes In determining gain or loss, the costs of transferring property to a new owner, such as selling expenses, are added to the adjusted basis of the property. How to file an amendment for taxes Amount realized. How to file an amendment for taxes   The amount you realize from a disposition is the total of all money you receive plus the fair market value of all property or services you receive. How to file an amendment for taxes The amount you realize also includes any of your liabilities that were assumed by the buyer and any liabilities to which the property you transferred is subject, such as real estate taxes or a mortgage. How to file an amendment for taxes Fair market value. How to file an amendment for taxes   Fair market value is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. How to file an amendment for taxes Amount recognized. How to file an amendment for taxes   Your gain or loss realized from a disposition of property is usually a recognized gain or loss for tax purposes. How to file an amendment for taxes Recognized gains must be included in gross income. How to file an amendment for taxes Recognized losses are deductible from gross income. How to file an amendment for taxes However, a gain or loss realized from certain exchanges of property is not recognized. How to file an amendment for taxes See  Nontaxable exchanges, earlier. How to file an amendment for taxes Also, you cannot deduct a loss from the disposition of property held for personal use. How to file an amendment for taxes Is My Gain or Loss Ordinary or Capital? You must classify your gains and losses as either ordinary or capital gains or losses. How to file an amendment for taxes You must do this to figure your net capital gain or loss. How to file an amendment for taxes Generally, you will have a capital gain or loss if you dispose of a capital asset. How to file an amendment for taxes For the most part, everything you own and use for personal purposes or investment is a capital asset. How to file an amendment for taxes Certain property you use in your business is not a capital asset. How to file an amendment for taxes A gain or loss from a disposition of this property is an ordinary gain or loss. How to file an amendment for taxes However, if you held the property longer than 1 year, you may be able to treat the gain or loss as a capital gain or loss. How to file an amendment for taxes These gains and losses are called section 1231 gains and losses. How to file an amendment for taxes For more information about ordinary and capital gains and losses, see chapters 2 and 3 in Publication 544. How to file an amendment for taxes Is My Capital Gain or Loss Short Term or Long Term? If you have a capital gain or loss, you must determine whether it is long term or short term. How to file an amendment for taxes Whether a gain or loss is long or short term depends on how long you own the property before you dispose of it. How to file an amendment for taxes The time you own property before disposing of it is called the holding period. How to file an amendment for taxes Table 3-2. How to file an amendment for taxes Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. How to file an amendment for taxes . How to file an amendment for taxes . How to file an amendment for taxes THEN you have a. How to file an amendment for taxes . How to file an amendment for taxes . How to file an amendment for taxes 1 year or less Short-term capital gain or loss. How to file an amendment for taxes More than 1 year Long-term capital gain or loss. How to file an amendment for taxes For more information about short-term and long-term capital gains and losses, see chapter 4 of Publication 544. How to file an amendment for taxes Where Do I Report Gains and Losses? Report gains and losses from the following dispositions on the forms indicated. How to file an amendment for taxes The instructions for the forms explain how to fill them out. How to file an amendment for taxes Dispositions of business property and depreciable property. How to file an amendment for taxes   Use Form 4797. How to file an amendment for taxes If you have taxable gain, you may also have to use Schedule D (Form 1040). How to file an amendment for taxes Like-kind exchanges. How to file an amendment for taxes   Use Form 8824, Like-Kind Exchanges. How to file an amendment for taxes You may also have to use Form 4797 and Schedule D (Form 1040). How to file an amendment for taxes Installment sales. How to file an amendment for taxes   Use Form 6252, Installment Sale Income. How to file an amendment for taxes You may also have to use Form 4797 and Schedule D (Form 1040). How to file an amendment for taxes Casualties and thefts. How to file an amendment for taxes   Use Form 4684, Casualties and Thefts. How to file an amendment for taxes You may also have to use Form 4797. How to file an amendment for taxes Condemned property. How to file an amendment for taxes   Use Form 4797. How to file an amendment for taxes You may also have to use Schedule D (Form 1040). How to file an amendment for taxes Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Contact My Local Office in South Dakota

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Aberdeen  115 Fourth Ave. S.E.
Aberdeen, SD 57401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

Services Provided

(605) 226-7273 
Rapid City  515 Ninth St.
Rapid City, SD 57701 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(605) 348-2006 
Sioux Falls  1720 S. Southeastern Ave.
Sioux Falls, SD 57103 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(605) 330-4539 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If  face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (605) 377-1600 in Aberdeen or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
115 4th Ave. SE
Aberdeen, SD 57401

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The How To File An Amendment For Taxes

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