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Irs Gov 1040 Ez

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Irs Gov 1040 Ez

Irs gov 1040 ez Publication 575 - Introductory Material Table of Contents What's New Reminders IntroductionThe General Rule. Irs gov 1040 ez Individual retirement arrangements (IRAs). Irs gov 1040 ez Civil service retirement benefits. Irs gov 1040 ez Social security and equivalent tier 1 railroad retirement benefits. Irs gov 1040 ez Tax-sheltered annuity plans (403(b) plans). Irs gov 1040 ez Ordering forms and publications. Irs gov 1040 ez Tax questions. Irs gov 1040 ez Useful Items - You may want to see: What's New For purposes of the net investment income tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 408, 408A, or 457(b) plans). Irs gov 1040 ez However, these distributions are taken into account when determining the modified adjusted gross income threshold. Irs gov 1040 ez Distributions from a nonqualified retirement plan are included in net investment income. Irs gov 1040 ez See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. Irs gov 1040 ez Reminders Future developments. Irs gov 1040 ez  For the latest information about developments related to Publication 575, such as legislation enacted after it was published, go to www. Irs gov 1040 ez irs. Irs gov 1040 ez gov/pub575. Irs gov 1040 ez In-plan Roth rollovers. Irs gov 1040 ez   Starting in 2013, the American Taxpayer Relief Act of 2012 expanded the rules for in-plan Roth rollovers to include more taxpayers. Irs gov 1040 ez For more information, see In-plan Roth rollovers under Rollovers, discussed later. Irs gov 1040 ez Photographs of missing children. Irs gov 1040 ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs gov 1040 ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs gov 1040 ez 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. Irs gov 1040 ez Introduction This publication discusses the tax treatment of distributions you receive from pension and annuity plans and also shows you how to report the income on your federal income tax return. Irs gov 1040 ez How these distributions are taxed depends on whether they are periodic payments (amounts received as an annuity) that are paid at regular intervals over several years or nonperiodic payments (amounts not received as an annuity). Irs gov 1040 ez What is covered in this publication?   This publication contains information that you need to understand the following topics. Irs gov 1040 ez How to figure the tax-free part of periodic payments under a pension or annuity plan, including using a simple worksheet for payments under a qualified plan. Irs gov 1040 ez How to figure the tax-free part of nonperiodic payments from qualified and nonqualified plans, and how to use the optional methods to figure the tax on lump-sum distributions from pension, stock bonus, and profit-sharing plans. Irs gov 1040 ez How to roll over certain distributions from a retirement plan into another retirement plan or IRA. Irs gov 1040 ez How to report disability payments, and how beneficiaries and survivors of employees and retirees must report benefits paid to them. Irs gov 1040 ez How to report railroad retirement benefits. Irs gov 1040 ez When additional taxes on certain distributions may apply (including the tax on early distributions and the tax on excess accumulation). Irs gov 1040 ez For additional information on how to report pension or annuity payments on your federal income tax return, be sure to review the instructions on the back of Copies B, C, and 2 of the Form 1099-R that you received and the instructions for Form 1040, lines 16a and 16b (Form 1040A, lines 12a and 12b or Form 1040NR, lines 17a and 17b). Irs gov 1040 ez A “corrected” Form 1099-R replaces the corresponding original Form 1099-R if the original Form 1099-R contained an error. Irs gov 1040 ez Make sure you use the amounts shown on the corrected Form 1099-R when reporting information on your tax return. Irs gov 1040 ez What is not covered in this publication?   The following topics are not discussed in this publication. Irs gov 1040 ez The General Rule. Irs gov 1040 ez   This is the method generally used to determine the tax treatment of pension and annuity income from nonqualified plans (including commercial annuities). Irs gov 1040 ez For a qualified plan, you generally cannot use the General Rule unless your annuity starting date is before November 19, 1996. Irs gov 1040 ez Although this publication will help you determine whether you can use the General Rule, it will not help you use it to determine the tax treatment of your pension or annuity income. Irs gov 1040 ez For that and other information on the General Rule, see Publication 939, General Rule for Pensions and Annuities. Irs gov 1040 ez Individual retirement arrangements (IRAs). Irs gov 1040 ez   Information on the tax treatment of amounts you receive from an IRA is in Publication 590, Individual Retirement Arrangements (IRAs). Irs gov 1040 ez Civil service retirement benefits. Irs gov 1040 ez   If you are retired from the federal government (regular, phased, or disability retirement) or are the survivor or beneficiary of a federal employee or retiree who died, get Publication 721, Tax Guide to U. Irs gov 1040 ez S. Irs gov 1040 ez Civil Service Retirement Benefits. Irs gov 1040 ez Publication 721 covers the tax treatment of federal retirement benefits, primarily those paid under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Irs gov 1040 ez It also covers benefits paid from the Thrift Savings Plan (TSP). Irs gov 1040 ez Social security and equivalent tier 1 railroad retirement benefits. Irs gov 1040 ez   For information about the tax treatment of these benefits, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Irs gov 1040 ez However, this publication (575) covers the tax treatment of the non-social security equivalent benefit portion of tier 1 railroad retirement benefits, tier 2 benefits, vested dual benefits, and supplemental annuity benefits paid by the U. Irs gov 1040 ez S. Irs gov 1040 ez Railroad Retirement Board. Irs gov 1040 ez Tax-sheltered annuity plans (403(b) plans). Irs gov 1040 ez   If you work for a public school or certain tax-exempt organizations, you may be eligible to participate in a 403(b) retirement plan offered by your employer. Irs gov 1040 ez Although this publication covers the treatment of benefits under 403(b) plans and discusses in-plan Roth rollovers from 403(b) plans to designated Roth accounts, it does not cover other tax provisions that apply to these plans. Irs gov 1040 ez For that and other information on 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations. Irs gov 1040 ez Comments and suggestions. Irs gov 1040 ez   We welcome your comments about this publication and your suggestions for future editions. Irs gov 1040 ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs gov 1040 ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs gov 1040 ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs gov 1040 ez   You can send your comments from www. Irs gov 1040 ez irs. Irs gov 1040 ez gov/formspubs/. Irs gov 1040 ez Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs gov 1040 ez ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs gov 1040 ez Ordering forms and publications. Irs gov 1040 ez   Visit www. Irs gov 1040 ez irs. Irs gov 1040 ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs gov 1040 ez Internal Revenue Service 1201 N. Irs gov 1040 ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs gov 1040 ez   If you have a tax question, check the information available on IRS. Irs gov 1040 ez gov or call 1-800-829-1040. Irs gov 1040 ez We cannot answer tax questions sent to either of the above addresses. Irs gov 1040 ez Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. Irs gov 1040 ez S. Irs gov 1040 ez Civil Service Retirement Benefits 915 Social Security and Equivalent Railroad Retirement Benefits 939 General Rule for Pensions and Annuities Form (and Instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs gov 1040 ez 4972 Tax on Lump-Sum Distributions 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. Irs gov 1040 ez Prev  Up  Next   Home   More Online Publications
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The Irs Gov 1040 Ez

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