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Tax Act Online Free

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Tax Act Online Free

Tax act online free 10. Tax act online free   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. Tax act online free Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. Tax act online free Use Schedule SE to figure net earnings from self-employment. Tax act online free Sole proprietor or independent contractor. Tax act online free   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. Tax act online free SE tax rate. Tax act online free    For 2013, the SE tax rate on net earnings is 15. Tax act online free 3% (12. Tax act online free 4% social security tax plus 2. Tax act online free 9% Medicare tax). Tax act online free Maximum earnings subject to self-employment tax. Tax act online free    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Tax act online free 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Tax act online free   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Tax act online free 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Tax act online free   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Tax act online free 4% social security part of the SE tax on any of your net earnings. Tax act online free However, you must pay the 2. Tax act online free 9% Medicare part of the SE tax on all your net earnings. Tax act online free Special Rules and Exceptions Aliens. Tax act online free   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. Tax act online free S. Tax act online free citizens. Tax act online free Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. Tax act online free S. Tax act online free social security system. Tax act online free However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. Tax act online free S. Tax act online free residents for self-employment tax purposes. Tax act online free For more information on aliens, see Publication 519, U. Tax act online free S. Tax act online free Tax Guide for Aliens. Tax act online free Child employed by parent. Tax act online free   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. Tax act online free Church employee. Tax act online free    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. Tax act online free 28 or more in wages from the church or organization. Tax act online free For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Tax act online free Fishing crew member. Tax act online free   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. Tax act online free You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. Tax act online free The pay is not more than $100 per trip. Tax act online free The pay is received only if there is a minimum catch. Tax act online free The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. Tax act online free You get a share of the catch or a share of the proceeds from the sale of the catch. Tax act online free Your share depends on the amount of the catch. Tax act online free The boat's operating crew normally numbers fewer than 10 individuals. Tax act online free (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. Tax act online free ) Notary public. Tax act online free   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). Tax act online free State or local government employee. Tax act online free   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. Tax act online free Foreign government or international organization employee. Tax act online free   You are subject to SE tax if both the following conditions are true. Tax act online free You are a U. Tax act online free S. Tax act online free citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. Tax act online free Your employer is not required to withhold social security and Medicare taxes from your wages. Tax act online free U. Tax act online free S. Tax act online free citizen or resident alien residing abroad. Tax act online free    If you are a self-employed U. Tax act online free S. Tax act online free citizen or resident alien living outside the United States, in most cases you must pay SE tax. Tax act online free Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. Tax act online free Exception. Tax act online free    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. Tax act online free Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. Tax act online free The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. Tax act online free   For more information, see the Instructions for Schedule SE (Form 1040). Tax act online free More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. Tax act online free A loss from one business reduces your profit from another business. Tax act online free Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. Tax act online free Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. Tax act online free It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. Tax act online free Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. Tax act online free If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. Tax act online free Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. Tax act online free The regular method. Tax act online free The nonfarm optional method. Tax act online free The farm optional method. Tax act online free You must use the regular method unless you are eligible to use one or both of the optional methods. Tax act online free Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. Tax act online free You want to receive credit for social security benefit coverage. Tax act online free You incurred child or dependent care expenses for which you could claim a credit. Tax act online free (An optional method may increase your earned income, which could increase your credit. Tax act online free ) You are entitled to the earned income credit. Tax act online free (An optional method may increase your earned income, which could increase your credit. Tax act online free ) You are entitled to the additional child tax credit. Tax act online free (An optional method may increase your earned income, which could increase your credit. Tax act online free ) Effects of using an optional method. Tax act online free   Using an optional method could increase your SE tax. Tax act online free Paying more SE tax could result in your getting higher benefits when you retire. Tax act online free   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. Tax act online free   The optional methods may be used only to figure your SE tax. Tax act online free To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. Tax act online free Regular Method Multiply your total earnings subject to SE tax by 92. Tax act online free 35% (. Tax act online free 9235) to get your net earnings under the regular method. Tax act online free See Short Schedule SE, line 4, or Long Schedule SE, line 4a. Tax act online free Net earnings figured using the regular method are also called actual net earnings. Tax act online free Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. Tax act online free You may use this method if you meet all the following tests. Tax act online free You are self-employed on a regular basis. Tax act online free This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. Tax act online free The net earnings can be from either farm or nonfarm earnings or both. Tax act online free You have used this method less than 5 years. Tax act online free (There is a 5-year lifetime limit. Tax act online free ) The years do not have to be one after another. Tax act online free Your net nonfarm profits were: Less than $5,024, and Less than 72. Tax act online free 189% of your gross nonfarm income. Tax act online free Net nonfarm profits. Tax act online free   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). Tax act online free   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. Tax act online free Gross nonfarm income. Tax act online free   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). Tax act online free Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. Tax act online free Table 10-1. Tax act online free Figuring Nonfarm Net Earnings IF your gross nonfarm income is. Tax act online free . Tax act online free . Tax act online free THEN your net earnings are equal to. Tax act online free . Tax act online free . Tax act online free $6,960 or less Two-thirds of your gross nonfarm income. Tax act online free More than $6,960 $4,640 Actual net earnings. Tax act online free   Your actual net earnings are 92. Tax act online free 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. Tax act online free 35% (. Tax act online free 9235) to get actual net earnings). Tax act online free Actual net earnings are equivalent to net earnings figured using the regular method. Tax act online free Optional net earnings less than actual net earnings. Tax act online free   You cannot use this method to report an amount less than your actual net earnings from self-employment. Tax act online free Gross nonfarm income of $6,960 or less. Tax act online free   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. Tax act online free Example 1. Tax act online free Net nonfarm profit less than $5,024 and less than 72. Tax act online free 189% of gross nonfarm income. Tax act online free Ann Green runs a craft business. Tax act online free Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. Tax act online free She meets the test for being self-employed on a regular basis. Tax act online free She has used the nonfarm optional method less than 5 years. Tax act online free Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . Tax act online free 9235). Tax act online free Because her net profit is less than $5,024 and less than 72. Tax act online free 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). Tax act online free Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. Tax act online free Example 2. Tax act online free Net nonfarm profit less than $5,024 but not less than 72. Tax act online free 189% of gross nonfarm income. Tax act online free Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. Tax act online free She must use the regular method to figure her net earnings. Tax act online free She cannot use the nonfarm optional method because her net profit is not less than 72. Tax act online free 189% of her gross income. Tax act online free Example 3. Tax act online free Net loss from a nonfarm business. Tax act online free Assume that in Example 1 Ann has a net loss of $700. Tax act online free She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. Tax act online free Example 4. Tax act online free Nonfarm net earnings less than $400. Tax act online free Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. Tax act online free In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. Tax act online free Gross nonfarm income of more than $6,960. Tax act online free   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. Tax act online free Example 1. Tax act online free Net nonfarm profit less than $5,024 and less than 72. Tax act online free 189% of gross nonfarm income. Tax act online free John White runs an appliance repair shop. Tax act online free His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. Tax act online free He meets the test for being self-employed on a regular basis. Tax act online free He has used the nonfarm optional method less than 5 years. Tax act online free His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . Tax act online free 9235). Tax act online free Because his net profit is less than $5,024 and less than 72. Tax act online free 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. Tax act online free Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. Tax act online free Example 2. Tax act online free Net nonfarm profit not less than $5,024. Tax act online free Assume that in Example 1 John's net profit is $5,400. Tax act online free He must use the regular method. Tax act online free He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. Tax act online free Example 3. Tax act online free Net loss from a nonfarm business. Tax act online free Assume that in Example 1 John has a net loss of $700. Tax act online free He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. Tax act online free Farm Optional Method Use the farm optional method only for earnings from a farming business. Tax act online free See Publication 225 for information about this method. Tax act online free Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. Tax act online free To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. Tax act online free Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. Tax act online free Add the net earnings figured under each method to arrive at your total net earnings from self-employment. Tax act online free You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. Tax act online free If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. Tax act online free Example. Tax act online free You are a self-employed farmer. Tax act online free You also operate a retail grocery store. Tax act online free Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. Tax act online free Table 10-2. Tax act online free Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. Tax act online free Method 1. Tax act online free Using the regular method for both farm and nonfarm income. Tax act online free Method 2. Tax act online free Using the optional method for farm income and the regular method for nonfarm income. Tax act online free Method 3. Tax act online free Using the regular method for farm income and the optional method for nonfarm income. Tax act online free Method 4. Tax act online free Using the optional method for both farm and nonfarm income. Tax act online free Note. Tax act online free Actual net earnings is the same as net earnings figured using the regular method. Tax act online free Table 10-3. Tax act online free Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. Tax act online free Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. Tax act online free Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. Tax act online free Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. Tax act online free Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. Tax act online free Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. Tax act online free However, certain taxpayers must use Section B—Long Schedule SE. Tax act online free If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. Tax act online free Joint return. Tax act online free   Even if you file a joint return, you cannot file a joint Schedule SE. Tax act online free This is true whether one spouse or both spouses have earnings subject to SE tax. Tax act online free If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. Tax act online free However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. Tax act online free Attach both schedules to the joint return. Tax act online free More than one business. Tax act online free   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. Tax act online free A loss from one business will reduce your profit from another business. Tax act online free File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. Tax act online free Example. Tax act online free You are the sole proprietor of two separate businesses. Tax act online free You operate a restaurant that made a net profit of $25,000. Tax act online free You also have a cabinetmaking business that had a net loss of $500. Tax act online free You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. Tax act online free You file Schedule SE showing total earnings subject to SE tax of $24,500. Tax act online free Prev  Up  Next   Home   More Online Publications
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Understanding your CP259H Notice

We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 990 or Form 990-EZ immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

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Answers to Common Questions

Which political organizations must file a Form 990 or Form 990-EZ?
A tax-exempt political organization must file Form 990 or 990-EZ if it has gross receipts of $25,000 or more, unless excepted. A political organization that is a qualified state or local political organization must file Form 990 or 990-EZ only if it has gross receipts of $100,000 or more. Political organizations may not submit Form 990-N.

When is Form 990 or Form 990-EZ due?
Form 990 or 990-EZ is due by the 15th day of the 5th month after the end of the tax year. Thus, for a calendar year taxpayer, Form 990 or Form 990-EZ is due on May 15 of the following year. If any due date falls on a Saturday, Sunday or legal holiday, the organization can file the return on the next business day.

Can I get help over the phone?
If you have questions and/or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the political organization resources at Tax Information for Political Organizations.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP259H, Page 1

Notice CP259H, Page 2

Notice CP259H, Page 3

Notice CP259H, Page 4

Page Last Reviewed or Updated: 29-Mar-2014

The Tax Act Online Free

Tax act online free Part Six -   Figuring Your Taxes and Credits The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. Tax act online free They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. Tax act online free Chapter 36 discusses the earned income credit. Tax act online free Chapter 37 discusses a wide variety of other credits, such as the adoption credit. Tax act online free Table of Contents 30. Tax act online free   How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31. Tax act online free   Tax on Unearned Income of Certain ChildrenWhat's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. Tax act online free Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Tax act online free Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Tax act online free Figuring the Child's Tax (Form 8615, Part III) 32. Tax act online free   Child and Dependent Care CreditReminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Tax act online free Employment Taxes for Household Employers 33. Tax act online free   Credit for the Elderly or the DisabledIntroduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You 34. Tax act online free   Child Tax CreditIntroduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV 35. Tax act online free   Education CreditsIntroduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses 36. Tax act online free   Earned Income Credit (EIC)What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Tax act online free Rules for EveryoneRule 1. Tax act online free Your AGI Must Be Less Than: Rule 2. Tax act online free You Must Have a Valid Social Security Number (SSN) Rule 3. Tax act online free Your Filing Status Cannot Be Married Filing Separately Rule 4. Tax act online free You Must Be a U. Tax act online free S. Tax act online free Citizen or Resident Alien All Year Rule 5. Tax act online free You Cannot File Form 2555 or Form 2555-EZ Rule 6. Tax act online free Your Investment Income Must Be $3,300 or Less Rule 7. Tax act online free You Must Have Earned Income Part B. Tax act online free Rules If You Have a Qualifying ChildRule 8. Tax act online free Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Tax act online free Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Tax act online free You Cannot Be a Qualifying Child of Another Taxpayer Part C. Tax act online free Rules If You Do Not Have a Qualifying ChildRule 11. Tax act online free You Must Be at Least Age 25 but Under Age 65 Rule 12. Tax act online free You Cannot Be the Dependent of Another Person Rule 13. Tax act online free You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Tax act online free You Must Have Lived in the United States More Than Half of the Year Part D. Tax act online free Figuring and Claiming the EICRule 15. Tax act online free Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Tax act online free John and Janet Smith (Form 1040A) Example 2. Tax act online free Kelly Green (Form 1040EZ) 37. Tax act online free   Other CreditsWhat's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Prev  Up  Next   Home   More Online Publications