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Federal Income Tax Table

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Federal Income Tax Table

Federal income tax table Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. Federal income tax table Tax questions. Federal income tax table Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. Federal income tax table irs. Federal income tax table gov/pub555. Federal income tax table What's New Same-sex marriages. Federal income tax table  For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Federal income tax table The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Federal income tax table However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Federal income tax table The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Federal income tax table S. Federal income tax table territories and possessions. Federal income tax table It means any domestic jurisdiction that has the legal authority to sanction marriages. Federal income tax table The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Federal income tax table If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Federal income tax table However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. Federal income tax table For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Federal income tax table Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. Federal income tax table gov. Federal income tax table Important Reminder Photographs of missing children. Federal income tax table  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal income tax table Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal income tax table 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. Federal income tax table Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. Federal income tax table This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. Federal income tax table Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. Federal income tax table If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. Federal income tax table However, sometimes it can be to your advantage to file separate returns. Federal income tax table If you and your spouse file separate returns, you have to determine your community income and your separate income. Federal income tax table Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. Federal income tax table See Death of spouse , later. Federal income tax table Registered domestic partners. Federal income tax table    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. Federal income tax table Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Federal income tax table   Registered domestic partners are not married for federal tax purposes. Federal income tax table They can use the single filing status, or if they qualify, the head of household filing status. Federal income tax table    You can find answers to frequently asked questions by going to www. Federal income tax table irs. Federal income tax table gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. Federal income tax table Comments and suggestions. Federal income tax table    We welcome your comments about this publication and your suggestions for future editions. Federal income tax table   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Federal income tax table NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal income tax table Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal income tax table   You can send your comments from www. Federal income tax table irs. Federal income tax table gov/formspubs. Federal income tax table Click on “More Information” and then on “Give us feedback on forms and publications. Federal income tax table ”   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. Federal income tax table Ordering forms and publications. Federal income tax table    Visit www. Federal income tax table irs. Federal income tax table 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. Federal income tax table Internal Revenue Service 1201 N. Federal income tax table Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Federal income tax table    If you have a tax question, check the information available on IRS. Federal income tax table gov or call 1-800-829-1040. Federal income tax table We cannot answer tax questions sent to either of the above addresses. Federal income tax table Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Federal income tax table Prev  Up  Next   Home   More Online Publications
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The Federal Income Tax Table

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