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Last Day File Taxes 2013

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Last Day File Taxes 2013

Last day file taxes 2013 Index A Adoption Taxpayer identification number, Adoption taxpayer identification number (ATIN). Last day file taxes 2013 Aliens, Individual taxpayer identification number (ITIN) for aliens. Last day file taxes 2013 Alternative minimum tax (AMT), Limit on credit. Last day file taxes 2013 Amount of credit, Amount of Credit, Payments for prior year's expenses. Last day file taxes 2013 Limit on, Limit on credit. Last day file taxes 2013 Assistance (see Tax help) C Calculation of credit, How To Figure the Credit, Payments for prior year's expenses. Last day file taxes 2013 Camp, overnight, Camp. Last day file taxes 2013 Care Dependent care benefits, Dependent care benefits. Last day file taxes 2013 , Dependent care benefits. Last day file taxes 2013 Employer-provided benefits, Dependent Care Benefits Outside home, Care outside your home. Last day file taxes 2013 Provider identification, Provider Identification Test Qualifying person, Care of a Qualifying Person Children Divorced or separated parents, Child of divorced or separated parents or parents living apart. Last day file taxes 2013 Physically or mentally disabled, Qualifying Person Test Under age 13, Qualifying Person Test Work-related expense payments to relatives, Payments to Relatives or Dependents Church employee, Clergy or church employee. Last day file taxes 2013 Claiming of credit, How To Claim the Credit Tests to claim credit, Tests To Claim the Credit Clergy, Clergy or church employee. Last day file taxes 2013 Community property, Community property laws. Last day file taxes 2013 D Death of spouse, Death of spouse. Last day file taxes 2013 Dependent care benefits, Dependent care benefits. Last day file taxes 2013 , Dependent Care Benefits Dependent care centers, Dependent care center. Last day file taxes 2013 Dependent defined, Dependent defined. Last day file taxes 2013 Dependents (see Qualifying person test) Deposits, Fees and deposits. Last day file taxes 2013 Disabilities, persons with Dependents, Qualifying Person Test Physically or mentally not able to care for self, Physically or mentally not able to care for oneself. Last day file taxes 2013 Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Last day file taxes 2013 , Working or Looking for Work, You or your spouse is a student or not able to care for self. Last day file taxes 2013 Divorced parents, Child of divorced or separated parents or parents living apart. Last day file taxes 2013 Dollar limit, Dollar Limit, Yearly limit. Last day file taxes 2013 Reduced dollar limit, Tests To Claim the Credit, Reduced Dollar Limit Domestic help, Housekeeper. Last day file taxes 2013 Due diligence, Due diligence. Last day file taxes 2013 E Earned income Dependent care benefits, Exclusion or deduction. Last day file taxes 2013 For figuring credit, Earned Income Test Limit on, Earned Income Limit Net loss, Net loss. Last day file taxes 2013 Nonworking spouse, Rule for student-spouse or spouse not able to care for self. Last day file taxes 2013 Self-employment earnings, Self-employment earnings. Last day file taxes 2013 Statutory employees, Statutory employee. Last day file taxes 2013 What is not, What is not earned income? Earned income test, Earned Income Test, Full-time student. Last day file taxes 2013 Determination, Tests To Claim the Credit Education expenses, Education. Last day file taxes 2013 Employer-provided dependent care benefits, Dependent care benefits. Last day file taxes 2013 , Dependent Care Benefits Employment taxes, Reminders, Taxes paid on wages. Last day file taxes 2013 , How To Claim the Credit Exclusion from income Employer-provided dependent care benefits, Dependent care benefits. Last day file taxes 2013 , Exclusion or deduction. Last day file taxes 2013 Expenses, How To Figure the Credit (see also Work-related expenses) 2012 expenses paid in 2013 (Worksheet A), Worksheet A. Last day file taxes 2013 Worksheet for 2012 Expenses Paid in 2013 Education, Education. Last day file taxes 2013 Medical, Medical expenses. Last day file taxes 2013 Not for care, Expenses not for care. Last day file taxes 2013 Prepaid, Expenses prepaid in an earlier year. Last day file taxes 2013 Reimbursed, Expenses reimbursed. Last day file taxes 2013 F Fees, Fees and deposits. Last day file taxes 2013 Figures, Tests To Claim the Credit Figuring credit, How To Figure the Credit, Payments for prior year's expenses. Last day file taxes 2013 Earned income, Earned income. Last day file taxes 2013 Filing status Joint return test, Joint Return Test Tests to claim credit, Tests To Claim the Credit Form 1040 Claiming the credit, Tests To Claim the Credit, Form 1040, Form 1040A, or Form 1040NR. Last day file taxes 2013 Form 1040A Claiming the credit, Tests To Claim the Credit Form 2441, Form 1040, Form 1040A, or Form 1040NR. Last day file taxes 2013 Form 4029, Members of certain religious faiths opposed to social security. Last day file taxes 2013 , Form 4029. Last day file taxes 2013 Form 4361, Members of certain religious faiths opposed to social security. Last day file taxes 2013 , Form 4361. Last day file taxes 2013 Form W-10, Getting the information. Last day file taxes 2013 Form W-2 Dependent care benefits, Statement for employee. Last day file taxes 2013 Form W-7, Individual taxpayer identification number (ITIN) for aliens. Last day file taxes 2013 Free tax services, Free help with your tax return. Last day file taxes 2013 H Help (see Tax help) Household services, Care of a Qualifying Person, Household Services, Meals and lodging provided for housekeeper. Last day file taxes 2013 Employment taxes, How To Claim the Credit Housekeepers, Housekeeper. Last day file taxes 2013 I Identification of provider, Provider Identification Test, Provider refusal. Last day file taxes 2013 Individual taxpayer identification numbers (ITINs) For aliens, Individual taxpayer identification number (ITIN) for aliens. Last day file taxes 2013 Inmate, What is not earned income? J Joint return test, Joint Return Test, Costs of keeping up a home. Last day file taxes 2013 Tests to claim credit, Tests To Claim the Credit L Limits Amount of credit, Limit on credit. Last day file taxes 2013 Dollar, Dollar Limit Earned income, Earned Income Limit Reduced dollar, Tests To Claim the Credit, Reduced Dollar Limit Looking for work, Working or Looking for Work Losses, Net loss. Last day file taxes 2013 M Married and living apart, Married and living apart. Last day file taxes 2013 Meals and lodging for housekeeper, Meals and lodging provided for housekeeper. Last day file taxes 2013 Medical expenses, Medical expenses. Last day file taxes 2013 Minister, Clergy or church employee. Last day file taxes 2013 Missing children, photographs of, Reminders N Nonrefundability of credit, Tax credit not refundable. Last day file taxes 2013 Not able to care for self Qualifying person test, Physically or mentally not able to care for oneself. Last day file taxes 2013 Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Last day file taxes 2013 , Working or Looking for Work, You or your spouse is a student or not able to care for self. Last day file taxes 2013 O Outside of home care, Care outside your home. Last day file taxes 2013 P Part of year Persons qualifying for, Person qualifying for part of year. Last day file taxes 2013 Work or looking for work, Work for part of year. Last day file taxes 2013 Part-time work, Part-time work. Last day file taxes 2013 Prepaid expenses, Expenses prepaid in an earlier year. Last day file taxes 2013 Prisoner, What is not earned income? Provider identification test, Tests To Claim the Credit, Provider Identification Test, Provider refusal. Last day file taxes 2013 Publications (see Tax help) Q Qualifying child, Qualifying child. Last day file taxes 2013 Qualifying person Care for, Care of a Qualifying Person Expenses not for care, Expenses not for care. Last day file taxes 2013 Qualifying person test, Qualifying Person Test, Child of divorced or separated parents or parents living apart. Last day file taxes 2013 Tests to claim credit, Tests To Claim the Credit R Recordkeeping requirements, How To Claim the Credit Reduced dollar limit, Reduced Dollar Limit Tests to claim credit, Tests To Claim the Credit Refusal by provider to give information, Provider refusal. Last day file taxes 2013 Reimbursed expenses, Expenses reimbursed. Last day file taxes 2013 Relatives, payments to, Tests To Claim the Credit, Payments to Relatives or Dependents Religious faiths opposed to social security programs, Members of certain religious faiths opposed to social security. Last day file taxes 2013 S School expenses, Education. Last day file taxes 2013 Self-employed persons, Self-employment earnings. Last day file taxes 2013 Separated parents, Child of divorced or separated parents or parents living apart. Last day file taxes 2013 , Legally separated. Last day file taxes 2013 Separated spouse, Separated spouse. Last day file taxes 2013 Sick days, Temporary absence from work. Last day file taxes 2013 Social Security, Employment Taxes for Household Employers (see also Employment taxes) Religious faiths opposed to, Members of certain religious faiths opposed to social security. Last day file taxes 2013 Social security numbers, Information needed. Last day file taxes 2013 Spouse Both spouses qualifying, Both spouses qualify. Last day file taxes 2013 Death of, Death of spouse. Last day file taxes 2013 Nonworking, earned income, Rule for student-spouse or spouse not able to care for self. Last day file taxes 2013 Not able to care for self, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Last day file taxes 2013 , Working or Looking for Work, You or your spouse is a student or not able to care for self. Last day file taxes 2013 Qualifying person, Qualifying Person Test Separated, Separated spouse. Last day file taxes 2013 Student, Rule for student-spouse or spouse not able to care for self. Last day file taxes 2013 , You or your spouse is a student or not able to care for self. Last day file taxes 2013 Surviving, Surviving spouse. Last day file taxes 2013 Working, Spouse works. Last day file taxes 2013 Students Full-time, Full-time student. Last day file taxes 2013 Spouse, Rule for student-spouse or spouse not able to care for self. Last day file taxes 2013 , You or your spouse is a student or not able to care for self. Last day file taxes 2013 T Tax help, How To Get Tax Help Taxes on wages (see Employment taxes) Taxpayer identification number (TINs), Reminders, Taxpayer identification number. Last day file taxes 2013 Adoption, Adoption taxpayer identification number (ATIN). Last day file taxes 2013 Aliens, Individual taxpayer identification number (ITIN) for aliens. Last day file taxes 2013 Providers, Information needed. Last day file taxes 2013 Temporary absence, Temporary absence from work. Last day file taxes 2013 Tests to claim credit, Tests To Claim the Credit, Exclusion or deduction. Last day file taxes 2013 Determination, Tests To Claim the Credit Earned income, Earned Income Test Qualifying persons, Qualifying Person Test Work-related expenses, Work-Related Expense Test Transportation, Transportation. Last day file taxes 2013 TTY/TDD information, How To Get Tax Help U Unearned income, What is not earned income? V Vacation, Temporary absence from work. Last day file taxes 2013 Volunteer work, Volunteer work. Last day file taxes 2013 W Wages, taxes on (see Employment taxes) Withholding Federal income tax, Employment Taxes for Household Employers Work-related expense test, Work-Related Expense Test, Payments to Relatives or Dependents Partly work-related expenses, Expenses partly work-related. Last day file taxes 2013 Tests to claim credit, Tests To Claim the Credit Work-related expenses Earned income limit, Earned Income Limit Figuring of credit, Figuring Total Work-Related Expenses Medical, Medical expenses. Last day file taxes 2013 Paid following year, Expenses not paid until the following year. Last day file taxes 2013 , Payments for prior year's expenses. Last day file taxes 2013 , Worksheet A. Last day file taxes 2013 Worksheet for 2012 Expenses Paid in 2013 Partly work-related expenses, Expenses partly work-related. Last day file taxes 2013 Prepaid, Expenses prepaid in an earlier year. Last day file taxes 2013 Recordkeeping, How To Claim the Credit Reimbursed, Expenses reimbursed. Last day file taxes 2013 Worksheets 2012 expenses paid in 2013 (Worksheet A), Worksheet A. Last day file taxes 2013 Worksheet for 2012 Expenses Paid in 2013 Prev  Up     Home   More Online Publications
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Suspicious e-Mails and Identity Theft

The Internal Revenue Service has issued several recent consumer warnings on the fraudulent use of the IRS name or logo by scamsters trying to gain access to consumers’ financial information in order to steal their identity and assets. When identity theft takes place over the Internet, it is called phishing.

Suspicious e-Mail/Phishing

Phishing (as in “fishing for information” and “hooking” victims) is a scam where Internet fraudsters send e-mail messages to trick unsuspecting victims into revealing personal and financial information that can be used to steal the victims’ identity. Current scams include phony e-mails which claim to come from the IRS and which lure the victims into the scam by telling them that they are due a tax refund.

Phishing and Other Schemes Using the IRS Name

The IRS periodically alerts taxpayers to, and maintains a list of, phishing schemes using the IRS name, logo or Web site clone. If you've received an e-mail, phone call or fax claiming to come from the IRS that seemed a little suspicious, you just may find it on this list.

News Releases

  • IR-2013-84, IRS Warns of Pervasive Telephone Scam
  • IR-2013-17, IRS Intensifies National Crackdown on Identity Theft; Part of Wider Effort to Protect Taxpayers, Prevent Refund Fraud
  • IR-2013-3, National Taxpayer Advocate Delivers Annual Report to Congress; Focuses on Tax Reform, IRS Funding and Identity Theft
  • IR-2012-29, Tax Scam Warning: Beware of Phony Refund Scheme Abusing Popular College Tax Credit; Senior Citizens, Working Families and Church Members Are Targets
  • IR-2012-23, IRS Releases the Dirty Dozen Tax Scams for 2012
  • IR-2011-73, IRS Urges Taxpayers to Avoid Becoming Victims of Tax Scams
  • IR-2009-71, IRS Alerts Public to New Identity Theft Scams
  • IR-2008-11, IRS Warns of New E-Mail and Telephone Scams Using the IRS Name; Advance Payment Scams Starting
  • IR-2007-183, IRS Warns of E-Mail Scam Soliciting Donations to California Wildfire Victims
  • IR-2007-148, IRS Warns of New E-mail Scam Offering Cash for Participation in “Member Satisfaction Survey”
  • IR-2007-109, IRS Warns Taxpayers of New E-mail Scams
  • IR-2007-75, IRS Warns of Phony e-Mails Claiming to Come from the IRS
  • IR-2006-116, Electronic Federal Tax Payment System Cited in New E-mail Scam
  • IR-2006-104, IRS Renews E-mail Alert Following New Scams
  • IR-2006-49, IRS Establishes e-Mail Box for Taxpayers to Report Phony e-Mails

Fact Sheets

  • FS-2014-3, IRS Criminal Investigation Combats Identity Theft Refund Fraud
  • FS-2014-2, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2014-1, IRS Combats Identity Theft and Refund Fraud on Many Fronts
  • FS-2013-4, IRS Criminal Investigation Combats Identity Theft Refund Fraud
  • FS-2013-3, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2013-2, IRS Combats Identity Theft and Refund Fraud on Many Fronts 
  • FS-2012-7, Protect Yourself from Identity Theft
  • FS-2010-9, Online Scams that Impersonate the IRS
  • FS-2009-4, The Official Internal Revenue Service Web Site Is IRS.gov
  • FS-2008-9, Identity Theft E-mail Scams a Growing Problem

Videos

Articles

You Can Help Shut Down Phishing Schemes

The good news is that you can help shut down these schemes and prevent others from being victimized. If you receive a suspicious e-mail that claims to come from the IRS, you can relay that e-mail to a new IRS mailbox, phishing@irs.gov. Follow instructions in the link below for sending the bogus e-mail to ensure that it retains critical elements found in the original e-mail. The IRS can use the information, URLs and links in the suspicious e-mails you send to trace the hosting Web site and alert authorities to help shut down the fraudulent sites. Unfortunately, due to the expected volume, the IRS will not be able to acknowledge receipt or respond to you.

Identity Theft

Identity theft can be committed through e-mail (phishing) or other means, such as regular mail, fax or telephone, or even by going through someone's trash.

Identity theft occurs when someone uses your personal information such as your name, Social Security number or other identifying information without your permission to commit fraud or other crimes. Typically, identity thieves use someone’s personal data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards, apply for new loans, credit cards, services or benefits in the victim’s name, file fraudulent tax returns or even commit crimes. People whose identities have been stolen can spend months or years — and their hard-earned money — cleaning up the mess thieves have made of their good name and credit record. In the meantime, victims may lose job opportunities, be refused loans, education, housing or cars, or even get arrested for crimes they didn't commit.

Employment Verification Contacts

You may receive a call from an IRS employee requesting verification of income and/or withholding information that has been reported to the IRS through other means. This contact may be made through a telephone call or a faxed request.  

If you receive a telephone call or a fax from someone claiming to be with the IRS and you are not comfortable providing the information, you should contact our customer service line at 1-800-829-4933 to verify the validity of the call or fax. You may then contact the IRS employee who requested the information and provide the required information.

Recent Schemes

The IRS periodically alerts taxpayers to schemes that fraudulently use the IRS name, logo or Web site clone to to gain access to consumers’ financial information in order to steal their identity and assets. The scams may take place through e-mail, fax or phone. The IRS also maintains a list of phishing and other schemes.

For more information on various schemes, see the following:

To Report Fraud

For other than phishing schemes, you may report the fraudulent misuse of the IRS name, logo, forms or other IRS property by calling the TIGTA toll-free hotline at 1-800-366-4484 or visiting the TIGTA Web site.

Other Federal Resources

For more information on understanding and preventing identity theft and suspicious e-mails (phishing), or dealing with their aftermath, check out the following federal resources:

Page Last Reviewed or Updated: 14-Mar-2014

The Last Day File Taxes 2013

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