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State Taxes Phone Number

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State Taxes Phone Number

State taxes phone number Publication 3 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. State taxes phone number Tax questions. State taxes phone number Useful Items - You may want to see: What's New Earned income credit. State taxes phone number  The maximum income you can earn and still claim the earned income credit has increased. State taxes phone number You may be able to take the earned income credit if you earned 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; and $14,340 ($19,680 for married filing jointly) if you do not have any qualifying children. State taxes phone number See Earned Income Credit , later, under Credits. State taxes phone number Standard mileage rate. State taxes phone number  The standard mileage rate for the cost of operating your car for business use in 2013 is 56. State taxes phone number 5 cents a mile. State taxes phone number The standard mileage rate for operating your car during 2013 to get medical care or to move is 24 cents a mile. State taxes phone number The standard mileage rate for charitable use of your vehicle is 14 cents a mile. State taxes phone number Filing status for same-sex married couples. State taxes phone number  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. State taxes phone number See Filing Returns , later. State taxes phone number Reminders Change of address. State taxes phone number  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. State taxes phone number Mail it to the Internal Revenue Service Center for your old address. State taxes phone number (Addresses for the Service Centers are on the back of the form. State taxes phone number ) Use Form 8822-B, Change of Address or Responsible Party—Business, if you are changing a business address. State taxes phone number Third party designee. State taxes phone number  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, a family member, or any other person you choose. State taxes phone number This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your tax return. State taxes phone number It also allows your designee to perform certain actions. State taxes phone number See your income tax instructions for details. State taxes phone number Future developments. State taxes phone number  For the latest information about developments related to Publication 3, such as legislation enacted after it was published, go to www. State taxes phone number irs. State taxes phone number gov/pub3. State taxes phone number Photographs of missing children. State taxes phone number  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State taxes phone number Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State taxes phone number 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. State taxes phone number Introduction This publication covers the special tax situations of active members of the U. State taxes phone number S. State taxes phone number Armed Forces. State taxes phone number It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers. State taxes phone number For information on military pensions or veterans' benefits, see Publication 525, Taxable and Nontaxable Income. State taxes phone number If you need the basic tax rules or information on another subject not covered here, you can check our other free publications. State taxes phone number See Publication 910, IRS Guide to Free Tax Services, for a list and descriptions of the different tax publications. State taxes phone number For federal tax purposes, the U. State taxes phone number S. State taxes phone number Armed Forces includes commissioned officers, warrant officers, and enlisted personnel in all regular and reserve units under control of the Secretaries of the Defense, Army, Navy, and Air Force. State taxes phone number The U. State taxes phone number S. State taxes phone number Armed Forces also includes the Coast Guard. State taxes phone number It does not include the U. State taxes phone number S. State taxes phone number Merchant Marine or the American Red Cross. State taxes phone number Members serving in an area designated or treated as a combat zone are granted special tax benefits. State taxes phone number In the event an area ceases to be a combat zone, the IRS will do its best to notify you. State taxes phone number Many of the relief provisions will end at that time. State taxes phone number Comments and suggestions. State taxes phone number   We welcome your comments about this publication and your suggestions for future editions. State taxes phone number   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State taxes phone number NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State taxes phone number Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State taxes phone number   You can send your comments from www. State taxes phone number irs. State taxes phone number gov/formspubs. State taxes phone number Click on “More Information” and then on “Comment on Tax Forms and Publications. State taxes phone number ”   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. State taxes phone number Ordering forms and publications. State taxes phone number   Visit www. State taxes phone number irs. State taxes phone number 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. State taxes phone number Internal Revenue Service 1201 N. State taxes phone number Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State taxes phone number   If you have a tax question, check the information available on IRS. State taxes phone number gov or call 1-800-829-1040. State taxes phone number We cannot answer tax questions sent to either of the above addresses. State taxes phone number Useful Items - You may want to see: Publication 54 Tax Guide for U. State taxes phone number S. State taxes phone number Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 505 Tax Withholding and Estimated Tax 516 U. State taxes phone number S. State taxes phone number Government Civilian Employees Stationed Abroad 519 U. State taxes phone number S. State taxes phone number Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 525 Taxable and Nontaxable Income 527 Residential Rental Property 529 Miscellaneous Deductions 559 Survivors, Executors, and Administrators 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) 970 Tax Benefits for Education 3920 Tax Relief for Victims of Terrorist Attacks Form (and Instructions) 1040X Amended U. State taxes phone number S. State taxes phone number Individual Income Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 2848 Power of Attorney and Declaration of Representative 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. State taxes phone number S. State taxes phone number Individual Income Tax Return 8822 Change of Address 8822-B Change of Address or Responsible Party—Business 9465 Installment Agreement Request See How To Get Tax Help near the end of this publication, for information about getting IRS publications and forms. State taxes phone number Prev  Up  Next   Home   More Online Publications
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If you encounter a problem with your purchase, you can write a complaint letter to the seller to explain your problem and how you would like them to resolve it. If the seller will not help you or respond to your complaint, you should then contact the manufacturer. Continue this process of reporting the problem in writing to industry trade organizations, local consumer protection agencies, and if necessary the Better Business Bureau, until your problem is resolved.

The State Taxes Phone Number

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