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Irs Gov Forms

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Irs Gov Forms

Irs gov forms 13. Irs gov forms   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. Irs gov forms A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). Irs gov forms However, no deposit is required for the situations listed below; the taxes are payable with Form 720. Irs gov forms The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. Irs gov forms The gas guzzler tax is being paid on a one-time filing. Irs gov forms The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. Irs gov forms How To Make Deposits Electronic deposit requirement. Irs gov forms   You must use electronic funds transfer to make excise tax deposits. Irs gov forms Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs gov forms 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 deposits on your behalf. Irs gov forms Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs gov forms   EFTPS is a free service provided by the Department of Treasury. Irs gov forms Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs gov forms To get more information about EFTPS or to enroll in EFTPS, visit www. Irs gov forms eftps. Irs gov forms gov or call 1-800-555-4477. Irs gov forms Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Irs gov forms    Depositing on time. Irs gov forms For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. Irs gov forms m. Irs gov forms Eastern time). Irs gov forms You will automatically be enrolled in EFTPS when you apply for an EIN. Irs gov forms You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. Irs gov forms When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. Irs gov forms The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. Irs gov forms See Alternative method below. Irs gov forms If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. Irs gov forms Regular method. Irs gov forms   The deposit of tax for a semimonthly period is due by the 14th day following that period. Irs gov forms Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. Irs gov forms If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Irs gov forms Alternative method (IRS Nos. Irs gov forms 22, 26, 27, and 28). Irs gov forms   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. Irs gov forms Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. Irs gov forms The deposit of tax is due by the 3rd banking day after the 7th day of that period. Irs gov forms   For an example of the alternative method, see the Instructions for Form 720. Irs gov forms To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. Irs gov forms For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. Irs gov forms The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). Irs gov forms The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. Irs gov forms See Uncollected Tax Report in chapter 4. Irs gov forms The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. Irs gov forms Special rule for deposits of taxes in September. Irs gov forms   See the Instructions for Form 720 for a special rule on deposits made in September. Irs gov forms Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. Irs gov forms Generally, you do not have to make a deposit for a period in which you incurred no tax liability. Irs gov forms Net tax liability. Irs gov forms   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. Irs gov forms You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. Irs gov forms If you use this method, you must use it for all semimonthly periods in the calendar quarter. Irs gov forms Do not reduce your liability by any amounts from Form 720X. Irs gov forms Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. Irs gov forms Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. Irs gov forms 67%) of the net tax liability reported for the look-back quarter. Irs gov forms For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. Irs gov forms 23%), 10/90 (11. Irs gov forms 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. Irs gov forms Also, the total deposit for that semimonthly period must be at least 1/6 (16. Irs gov forms 67%) of the net tax liability reported for the look-back quarter. Irs gov forms Exceptions. Irs gov forms   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. Irs gov forms 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. Irs gov forms Requirements to be met. Irs gov forms   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. Irs gov forms    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. Irs gov forms Tax rate increases. Irs gov forms   You must modify the safe harbor rule if there has been an increase in the rate of tax. Irs gov forms You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. Irs gov forms To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. Irs gov forms Prev  Up  Next   Home   More Online Publications
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The Irs Gov Forms

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