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If Unemployed Do I File Taxes

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If Unemployed Do I File Taxes

If unemployed do i file taxes Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. If unemployed do i file taxes irs. If unemployed do i file taxes gov/pub80. If unemployed do i file taxes What's New Social security and Medicare tax for 2014. If unemployed do i file taxes  The social security tax rate is 6. If unemployed do i file taxes 2% each for the employee and employer, unchanged from 2013. If unemployed do i file taxes The social security wage base limit is $117,000. If unemployed do i file taxes The Medicare tax rate is 1. If unemployed do i file taxes 45% each for the employee and employer, unchanged from 2013. If unemployed do i file taxes There is no wage base limit for Medicare tax. If unemployed do i file taxes Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. If unemployed do i file taxes Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. If unemployed do i file taxes Change of responsible party. If unemployed do i file taxes . If unemployed do i file taxes  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. If unemployed do i file taxes Form 8822-B must be filed within 60 days of the change. If unemployed do i file taxes If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. If unemployed do i file taxes For a definition of “responsible party”, see the Form 8822-B instructions. If unemployed do i file taxes Same-sex marriage. If unemployed do i file taxes  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. If unemployed do i file taxes For more information, see Revenue Ruling 2013-17, 2013-38 I. If unemployed do i file taxes R. If unemployed do i file taxes B. If unemployed do i file taxes 201, available at www. If unemployed do i file taxes irs. If unemployed do i file taxes gov/irb/2013-38_IRB/ar07. If unemployed do i file taxes html. If unemployed do i file taxes Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. If unemployed do i file taxes Notice 2013-61, 2013-44 I. If unemployed do i file taxes R. If unemployed do i file taxes B. If unemployed do i file taxes 432, is available at www. If unemployed do i file taxes irs. If unemployed do i file taxes gov/irb/2013-44_IRB/ar10. If unemployed do i file taxes html. If unemployed do i file taxes Reminders Additional Medicare Tax withholding. If unemployed do i file taxes  In addition to withholding Medicare tax at 1. If unemployed do i file taxes 45%, you must withhold a 0. If unemployed do i file taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. If unemployed do i file taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. If unemployed do i file taxes Additional Medicare Tax is only imposed on the employee. If unemployed do i file taxes There is no employer share of Additional Medicare Tax. If unemployed do i file taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. If unemployed do i file taxes For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. If unemployed do i file taxes For more information on Additional Medicare Tax, visit IRS. If unemployed do i file taxes gov and enter “Additional Medicare Tax” in the search box. If unemployed do i file taxes Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. If unemployed do i file taxes  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. If unemployed do i file taxes Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. If unemployed do i file taxes For more information, visit IRS. If unemployed do i file taxes gov and enter “work opportunity tax credit” in the search box. If unemployed do i file taxes Outsourcing payroll duties. If unemployed do i file taxes  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. If unemployed do i file taxes The employer remains responsible if the third party fails to perform any required action. If unemployed do i file taxes If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. If unemployed do i file taxes gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. If unemployed do i file taxes Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). If unemployed do i file taxes  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). If unemployed do i file taxes For more information, see Announcement 2012-43, 2012-51 I. If unemployed do i file taxes R. If unemployed do i file taxes B. If unemployed do i file taxes 723, available at www. If unemployed do i file taxes irs. If unemployed do i file taxes gov/irb/2012-51_IRB/ar15. If unemployed do i file taxes html. If unemployed do i file taxes CNMI government employees now subject to social security and Medicare taxes. If unemployed do i file taxes  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. If unemployed do i file taxes COBRA premium assistance credit. If unemployed do i file taxes  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. If unemployed do i file taxes See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. If unemployed do i file taxes You can get Publication 15 (Circular E) at IRS. If unemployed do i file taxes gov. If unemployed do i file taxes You must receive written notice from the IRS to file Form 944. If unemployed do i file taxes  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. If unemployed do i file taxes You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. If unemployed do i file taxes For more information on requesting to file Form 944 visit IRS. If unemployed do i file taxes gov and enter “file employment taxes annually” in the search box. If unemployed do i file taxes Federal employers in the CNMI. If unemployed do i file taxes  The U. If unemployed do i file taxes S. If unemployed do i file taxes Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. If unemployed do i file taxes Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. If unemployed do i file taxes Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. If unemployed do i file taxes For questions, contact the CNMI Division of Revenue and Taxation. If unemployed do i file taxes Change of address. If unemployed do i file taxes  Use Form 8822-B to notify the IRS of an address change. If unemployed do i file taxes Do not mail Form 8822-B with your employment tax return. If unemployed do i file taxes Federal tax deposits must be made by electronic funds transfer. If unemployed do i file taxes  You must use electronic funds transfer to make all federal tax deposits. If unemployed do i file taxes Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). If unemployed do i file taxes If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. If unemployed do i file taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. If unemployed do i file taxes EFTPS is a free service provided by the Department of Treasury. If unemployed do i file taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. If unemployed do i file taxes For more information on making federal tax deposits, see How To Deposit in section 8. If unemployed do i file taxes For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. If unemployed do i file taxes eftps. If unemployed do i file taxes gov or call 1-800-555-4477 (U. If unemployed do i file taxes S. If unemployed do i file taxes Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). If unemployed do i file taxes Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. If unemployed do i file taxes Electronic filing and payment. If unemployed do i file taxes  Using electronic options can make filing a return and paying your federal tax easier. If unemployed do i file taxes Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. If unemployed do i file taxes You can use IRS e-file to file certain returns. If unemployed do i file taxes If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. If unemployed do i file taxes Do not use EFW to pay taxes that are required to be deposited. If unemployed do i file taxes Visit the IRS website at www. If unemployed do i file taxes irs. If unemployed do i file taxes gov/efile for more information on filing electronically. If unemployed do i file taxes For more information on paying your taxes using EFW, visit the IRS website at www. If unemployed do i file taxes irs. If unemployed do i file taxes gov/e-pay. If unemployed do i file taxes A fee may be charged to file electronically. If unemployed do i file taxes For EFTPS, visit www. If unemployed do i file taxes eftps. If unemployed do i file taxes gov or call EFTPS Customer Service at 1-800-555-4477 (U. If unemployed do i file taxes S. If unemployed do i file taxes Virgin Islands only) or 303-967-5916 (toll call). If unemployed do i file taxes For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. If unemployed do i file taxes socialsecurity. If unemployed do i file taxes gov/employer. If unemployed do i file taxes If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. If unemployed do i file taxes If a valid EIN is not provided, the return or payment will not be processed. If unemployed do i file taxes This may result in penalties and delays in processing your return or payment. If unemployed do i file taxes Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. If unemployed do i file taxes  Employers in American Samoa, the CNMI, Guam, and the U. If unemployed do i file taxes S. If unemployed do i file taxes Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. If unemployed do i file taxes Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. If unemployed do i file taxes For more information, visit Social Security Administration's SSA website at www. If unemployed do i file taxes ssa. If unemployed do i file taxes gov/bso/bsowelcome. If unemployed do i file taxes htm. If unemployed do i file taxes Credit or debit card payments. If unemployed do i file taxes  For information on paying your taxes with a credit or debit card, visit the IRS website at www. If unemployed do i file taxes irs. If unemployed do i file taxes gov/e-pay. If unemployed do i file taxes However, do not use credit or debit cards to make federal tax deposits. If unemployed do i file taxes Hiring new employees. If unemployed do i file taxes  Record the number and name from each new employee's social security card. If unemployed do i file taxes An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. If unemployed do i file taxes See section 3. If unemployed do i file taxes Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. If unemployed do i file taxes  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. If unemployed do i file taxes For more information, see the Instructions for Schedule D (Form 941). If unemployed do i file taxes Apply for an employer identification number (EIN) online. If unemployed do i file taxes  You can apply for an EIN online by visiting IRS. If unemployed do i file taxes gov and clicking on the Apply for an EIN Online link under Tools. If unemployed do i file taxes Dishonored payments. If unemployed do i file taxes  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. If unemployed do i file taxes The penalty is $25 or 2% of the payment, whichever is more. If unemployed do i file taxes However, the penalty on dishonored payments of $24. If unemployed do i file taxes 99 or less is an amount equal to the payment. If unemployed do i file taxes For example, a dishonored payment of $18 is charged a penalty of $18. If unemployed do i file taxes Private delivery services. If unemployed do i file taxes  You can use certain private delivery services designated by the IRS to send tax returns or payments. If unemployed do i file taxes The list includes only the following: DHL Express (DHL): DHL Same Day Service. If unemployed do i file taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. If unemployed do i file taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. If unemployed do i file taxes M. If unemployed do i file taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. If unemployed do i file taxes For the IRS mailing address to use if you are using a private delivery service, go to IRS. If unemployed do i file taxes gov and enter “private delivery service” in the search box. If unemployed do i file taxes Your private delivery service can tell you how to get written proof of the mailing date. If unemployed do i file taxes Private delivery services cannot deliver items to P. If unemployed do i file taxes O. If unemployed do i file taxes boxes. If unemployed do i file taxes You must use the U. If unemployed do i file taxes S. If unemployed do i file taxes Postal Service to mail any item to an IRS P. If unemployed do i file taxes O. If unemployed do i file taxes box address. If unemployed do i file taxes Recordkeeping. If unemployed do i file taxes  Keep all records of employment taxes for 4 years. If unemployed do i file taxes These should be available for IRS review. If unemployed do i file taxes There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. If unemployed do i file taxes Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. If unemployed do i file taxes See Farm Crew Leaders in section 2. If unemployed do i file taxes Disregarded entities and qualified subchapter S subsidiaries (QSubs). If unemployed do i file taxes  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. If unemployed do i file taxes Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. If unemployed do i file taxes See Regulations sections 1. If unemployed do i file taxes 1361-4(a)(7) and 301. If unemployed do i file taxes 7701-2(c)(2)(iv). If unemployed do i file taxes Photographs of missing children. If unemployed do i file taxes  The IRS is a proud partner with the National Center for Missing and Exploited Children. If unemployed do i file taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. If unemployed do i file 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. If unemployed do i file taxes Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. If unemployed do i file taxes A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. If unemployed do i file taxes However, a statewide legal holiday does not delay the due date of federal tax deposits. If unemployed do i file taxes See Deposits on Business Days Only in section 8. If unemployed do i file taxes For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. If unemployed do i file taxes S. If unemployed do i file taxes Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. If unemployed do i file taxes See Private delivery services under Reminders. If unemployed do i file taxes The following are important dates and responsibilities. If unemployed do i file taxes Also see Publication 509, Tax Calendars. If unemployed do i file taxes By January 31. If unemployed do i file taxes   Furnish wage and tax statements to employees. If unemployed do i file taxes Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. If unemployed do i file taxes See section 10 for more information. If unemployed do i file taxes File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. If unemployed do i file taxes If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. If unemployed do i file taxes U. If unemployed do i file taxes S. If unemployed do i file taxes Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. If unemployed do i file taxes Pay or deposit (if more than $500) any balance of the tax due. If unemployed do i file taxes If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. If unemployed do i file taxes File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. If unemployed do i file taxes If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. If unemployed do i file taxes By February 28. If unemployed do i file taxes  File paper wage and tax statements with the Social Security Administration (SSA). If unemployed do i file taxes File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). If unemployed do i file taxes For electronically filed returns, see By March 31 next. If unemployed do i file taxes By March 31. If unemployed do i file taxes  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. If unemployed do i file taxes Visit the SSA's Reporting Instructions & Information webpage at www. If unemployed do i file taxes socialsecurity. If unemployed do i file taxes gov/employer for more information. If unemployed do i file taxes By April 30, July 31, October 31, and January 31. If unemployed do i file taxes  File Form 941-SS with the IRS. If unemployed do i file taxes If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. If unemployed do i file taxes Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. If unemployed do i file taxes Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. If unemployed do i file taxes If $500 or less, carry it over to the next quarter. If unemployed do i file taxes See section 11 for more information. If unemployed do i file taxes Prev  Up  Next   Home   More Online Publications
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If unemployed do i file taxes 5. If unemployed do i file 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. If unemployed do i file taxes You may be able to reduce your federal income tax by claiming one or more of these credits. If unemployed do i file 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. If unemployed do i file taxes For more information, see Publication 524, Credit for the Elderly or the Disabled. If unemployed do i file taxes You can take the credit only if you file Form 1040 or Form 1040A. If unemployed do i file taxes You cannot take the credit if you file Form 1040EZ or Form 1040NR. If unemployed do i file 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. If unemployed do i file taxes You are a qualified individual. If unemployed do i file taxes Your income is not more than certain limits. If unemployed do i file taxes  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. If unemployed do i file taxes   Qualified Individual You are a qualified individual for this credit if you are a U. If unemployed do i file taxes S. If unemployed do i file taxes citizen or resident alien, and either of the following applies. If unemployed do i file taxes You were age 65 or older at the end of 2013. If unemployed do i file taxes You were under age 65 at the end of 2013 and all three of the following statements are true. If unemployed do i file taxes You retired on permanent and total disability (explained later). If unemployed do i file taxes You received taxable disability income for 2013. If unemployed do i file taxes On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). If unemployed do i file taxes Age 65. If unemployed do i file taxes You are considered to be age 65 on the day before your 65th birthday. If unemployed do i file taxes Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. If unemployed do i file taxes Figure 5-A. If unemployed do i file taxes Are You a Qualified Individual? This image is too large to be displayed in the current screen. If unemployed do i file taxes Please click the link to view the image. If unemployed do i file taxes Figure 5-A, Are you a qualified individual? U. If unemployed do i file taxes S. If unemployed do i file taxes citizen or resident alien. If unemployed do i file taxes   You must be a U. If unemployed do i file taxes S. If unemployed do i file taxes citizen or resident alien (or be treated as a resident alien) to take the credit. If unemployed do i file taxes Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. If unemployed do i file taxes Exceptions. If unemployed do i file taxes   You may be able to take the credit if you are a nonresident alien who is married to a U. If unemployed do i file taxes S. If unemployed do i file taxes citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. If unemployed do i file taxes S. If unemployed do i file taxes resident alien. If unemployed do i file taxes If you make that choice, both you and your spouse are taxed on your worldwide income. If unemployed do i file 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. If unemployed do i file taxes S. If unemployed do i file taxes citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. If unemployed do i file taxes S. If unemployed do i file taxes resident alien for the entire year. If unemployed do i file taxes In that case, you may be allowed to take the credit. If unemployed do i file taxes   For information on these choices, see chapter 1 of Publication 519, U. If unemployed do i file taxes S. If unemployed do i file taxes Tax Guide for Aliens. If unemployed do i file taxes Married persons. If unemployed do i file 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. If unemployed do i file 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. If unemployed do i file taxes Head of household. If unemployed do i file 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. If unemployed do i file taxes See Publication 524 and Publication 501. If unemployed do i file taxes Under age 65. If unemployed do i file 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 ). If unemployed do i file taxes You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. If unemployed do i file 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. If unemployed do i file taxes   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. If unemployed do i file 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. If unemployed do i file taxes Permanent and total disability. If unemployed do i file taxes   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. If unemployed do i file 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. If unemployed do i file taxes See Physician's statement , later. If unemployed do i file taxes Substantial gainful activity. If unemployed do i file 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. If unemployed do i file 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. If unemployed do i file taxes   Substantial gainful activity is not work you do to take care of yourself or your home. If unemployed do i file taxes It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. If unemployed do i file taxes However, doing this kind of work may show that you are able to engage in substantial gainful activity. If unemployed do i file taxes    Figure 5-B. If unemployed do i file taxes Income Limits IF your filing status is. If unemployed do i file taxes . If unemployed do i file taxes . If unemployed do i file 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. If unemployed do i file taxes . If unemployed do i file taxes . If unemployed do i file taxes OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. If unemployed do i file taxes . If unemployed do i file taxes . If unemployed do i file 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. If unemployed do i file taxes Physician's statement. If unemployed do i file 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. If unemployed do i file taxes   You do not have to file this statement with your tax return, but you must keep it for your records. If unemployed do i file 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. If unemployed do i file taxes Veterans. If unemployed do i file 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. If unemployed do i file taxes VA Form 21-0172 must be signed by a person authorized by the VA to do so. If unemployed do i file taxes You can get this form from your local VA regional office. If unemployed do i file taxes Physician's statement obtained in earlier year. If unemployed do i file 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. If unemployed do i file taxes For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. If unemployed do i file taxes If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. If unemployed do i file 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. If unemployed do i file taxes Disability income. If unemployed do i file taxes   If you are under age 65, you must also have taxable disability income to qualify for the credit. If unemployed do i file taxes   Disability income must meet the following two requirements. If unemployed do i file taxes It must be paid under your employer's accident or health plan or pension plan. If unemployed do i file 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. If unemployed do i file taxes Payments that are not disability income. If unemployed do i file taxes   Any payment you receive from a plan that does not provide for disability retirement is not disability income. If unemployed do i file 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. If unemployed do i file 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. If unemployed do i file taxes Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. If unemployed do i file taxes Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. If unemployed do i file taxes Figuring the credit yourself. If unemployed do i file taxes   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). If unemployed do i file taxes Next, fill out Schedule R (Form 1040A or 1040), Part III. If unemployed do i file taxes Credit figured for you. If unemployed do i file 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). If unemployed do i file taxes If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. If unemployed do i file 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. If unemployed do i file taxes The credit can be up to 35% of your expenses. If unemployed do i file taxes To qualify, you must pay these expenses so you can work or look for work. If unemployed do i file 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. If unemployed do i file taxes If the correct information is not shown, the credit may be reduced or disallowed. If unemployed do i file 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. If unemployed do i file taxes For more information, see Publication 503, Child and Dependent Care Expenses. If unemployed do i file 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. If unemployed do i file taxes The EIC is available to persons with or without a qualifying child. If unemployed do i file taxes Credit has no effect on certain welfare benefits. If unemployed do i file 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. If unemployed do i file taxes These programs include the following. If unemployed do i file taxes Medicaid and supplemental security income (SSI). If unemployed do i file taxes Supplemental Nutrition Assistance Program (food stamps). If unemployed do i file taxes Low-income housing. If unemployed do i file taxes Temporary Assistance for Needy Families (TANF). If unemployed do i file taxes  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. If unemployed do i file taxes Check with your local benefit coordinator to find out if your refund will affect your benefits. If unemployed do i file 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. If unemployed do i file taxes The specific rules you must meet depend on whether you have a qualifying child. If unemployed do i file taxes If you have a qualifying child, the rules in Parts A, B, and D apply to you. If unemployed do i file taxes If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. If unemployed do i file 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. If unemployed do i file 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). If unemployed do i file taxes The sections that follow provide additional information for some of the rules. If unemployed do i file taxes Adjusted gross income (AGI). If unemployed do i file 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. If unemployed do i file taxes Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). If unemployed do i file taxes Table 5-1. If unemployed do i file taxes Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. If unemployed do i file taxes Second, you must meet all the rules in one of these columns, whichever applies. If unemployed do i file taxes Third, you must meet the rule in this column. If unemployed do i file taxes Part A. If unemployed do i file taxes  Rules for Everyone Part B. If unemployed do i file taxes  Rules If You Have a Qualifying Child Part C. If unemployed do i file taxes  Rules If You Do Not Have a Qualifying Child Part D. If unemployed do i file taxes  Figuring and Claiming the EIC 1. If unemployed do i file 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. If unemployed do i file taxes 2. If unemployed do i file taxes You must have a valid social security number. If unemployed do i file taxes  3. If unemployed do i file taxes Your filing status cannot be “Married filing separately. If unemployed do i file taxes ” 4. If unemployed do i file taxes You must be a U. If unemployed do i file taxes S. If unemployed do i file taxes citizen or resident alien all year. If unemployed do i file taxes  5. If unemployed do i file taxes You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). If unemployed do i file taxes  6. If unemployed do i file taxes Your investment income must be $3,300 or less. If unemployed do i file taxes  7. If unemployed do i file taxes You must have earned income. If unemployed do i file taxes 8. If unemployed do i file taxes Your child must meet the relationship, age, residency, and joint return tests. If unemployed do i file taxes  9. If unemployed do i file taxes Your qualifying child cannot be used by more than one person to claim the EIC. If unemployed do i file taxes  10. If unemployed do i file taxes You generally cannot be a qualifying child of another person. If unemployed do i file taxes 11. If unemployed do i file taxes You must be at least age 25 but under age 65. If unemployed do i file taxes  12. If unemployed do i file taxes You cannot be the dependent of another person. If unemployed do i file taxes  13. If unemployed do i file taxes You generally cannot be a qualifying child of another person. If unemployed do i file taxes  14. If unemployed do i file taxes You must have lived in the United States more than half of the year. If unemployed do i file taxes 15. If unemployed do i file 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. If unemployed do i file taxes Social security number. If unemployed do i file 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). If unemployed do i file taxes Any qualifying child listed on Schedule EIC also must have a valid SSN. If unemployed do i file taxes (See Qualifying child , later, if you have a qualifying child. If unemployed do i file 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. If unemployed do i file taxes An example of a federally funded benefit is Medicaid. If unemployed do i file taxes Investment income. If unemployed do i file taxes   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. If unemployed do i file taxes If your investment income is more than $3,300, you cannot claim the credit. If unemployed do i file taxes For most people, investment income is the total of the following amounts. If unemployed do i file taxes Taxable interest (line 8a of Form 1040 or 1040A). If unemployed do i file taxes Tax-exempt interest (line 8b of Form 1040 or 1040A). If unemployed do i file taxes Dividend income (line 9a of Form 1040 or 1040A). If unemployed do i file taxes Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). If unemployed do i file 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. If unemployed do i file taxes   For more information about investment income, see Publication 596, Earned Income Credit. If unemployed do i file taxes Earned income. If unemployed do i file taxes   Under Rule 7, you must have earned income to claim the EIC. If unemployed do i file 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. If unemployed do i file taxes Earned income includes all of the following types of income. If unemployed do i file taxes Wages, salaries, tips, and other taxable employee pay. If unemployed do i file taxes Employee pay is earned income only if it is taxable. If unemployed do i file taxes Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. If unemployed do i file taxes But there is an exception for nontaxable combat pay, which you can choose to include in earned income. If unemployed do i file taxes Net earnings from self-employment. If unemployed do i file taxes Gross income received as a statutory employee. If unemployed do i file taxes Gross income defined. If unemployed do i file 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). If unemployed do i file 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). If unemployed do i file 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. If unemployed do i file taxes Self-employed persons. If unemployed do i file 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. If unemployed do i file taxes If you do not, you may not get all the credit to which you are entitled. If unemployed do i file taxes Disability benefits. If unemployed do i file 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. If unemployed do i file taxes Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. If unemployed do i file 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. If unemployed do i file taxes   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. If unemployed do i file taxes It does not matter whether you have reached minimum retirement age. If unemployed do i file taxes If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. If unemployed do i file taxes Income that is not earned income. If unemployed do i file 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. If unemployed do i file taxes Do not include any of these items in your earned income. If unemployed do i file taxes Workfare payments. If unemployed do i file taxes   Nontaxable workfare payments are not earned income for the EIC. If unemployed do i file 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. If unemployed do i file taxes Qualifying child. If unemployed do i file taxes   Under Rule 8, your child is a qualifying child if your child meets four tests. If unemployed do i file taxes The four tests are: Relationship, Age, Residency, and Joint return. If unemployed do i file taxes   The four tests are illustrated in Figure 5-C. If unemployed do i file taxes See Publication 596 for more information about each test. If unemployed do i file taxes Figure 5-C. If unemployed do i file taxes Tests for Qualifying Child A qualifying child for the EIC is a child who is your. If unemployed do i file taxes . If unemployed do i file taxes . If unemployed do i file 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 . If unemployed do i file taxes . If unemployed do i file taxes . If unemployed do i file 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. If unemployed do i file taxes . If unemployed do i file taxes . If unemployed do i file 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. If unemployed do i file taxes . If unemployed do i file taxes . If unemployed do i file taxes Lived with you in the United States for more than half of 2013. If unemployed do i file taxes  If the child did not live with you for the required time, see Publication 596 for more information. If unemployed do i file taxes Figuring the EIC To figure the amount of your credit, you have two choices. If unemployed do i file taxes Have the IRS figure the EIC for you. If unemployed do i file taxes If you want to do this, see IRS Will Figure the EIC for You in Publication 596. If unemployed do i file taxes Figure the EIC yourself. If unemployed do i file taxes If you want to do this, see How To Figure the EIC Yourself in Publication 596. If unemployed do i file taxes Prev  Up  Next   Home   More Online Publications