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File A Tax Extension Online

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File A Tax Extension Online

File a tax extension online 9. File a tax extension online   Worksheets Table of Contents When Should I Figure MAC?Checking the Previous Year's Contributions Available Worksheets Chapter 2 introduced you to the term maximum amount contributable (MAC). File a tax extension online Generally, your MAC is the lesser of your: Limit on annual additions (chapter 3), or Limit on elective deferrals (chapter 4). File a tax extension online The worksheets in this chapter can help you figure the cost of incidental life insurance, your includible compensation, your limit on annual additions, your limit on elective deferrals, your limit on catch-up contributions, and your MAC. File a tax extension online After completing the worksheets, you should maintain them with your 403(b) records for that year. File a tax extension online Do not attach them to your tax return. File a tax extension online At the end of the year or the beginning of the next year, you should compare your estimated compensation figures with your actual figures. File a tax extension online If your compensation is the same as, or more than, the projected amounts and the calculations are correct, then you should simply file these worksheets with your other tax records for the year. File a tax extension online If your compensation was lower than your estimated figures, you will need to check the amount contributed during the year to determine if contributions are more than your MAC. File a tax extension online When Should I Figure MAC? At the beginning of each year, you should figure your MAC using a conservative estimate of your compensation. File a tax extension online Should your income change during the year, you should refigure your MAC based on a revised conservative estimate. File a tax extension online By doing this, you will be able to determine if contributions to your 403(b) account should be increased or decreased for the year. File a tax extension online Checking the Previous Year's Contributions At the beginning of the following year, you should refigure your MAC based on your actual earned income. File a tax extension online At the end of the current year or the beginning of the next year, you should check your contributions to be sure you did not exceed your MAC. File a tax extension online This means refiguring your limit based on your actual compensation figures for the year. File a tax extension online This will allow you to determine if the amount contributed is more than the allowable amounts, and possibly avoid additional taxes. File a tax extension online Available Worksheets The following worksheets have been provided to help you figure your MAC. File a tax extension online Worksheet A. File a tax extension online Cost of Incidental Life Insurance. File a tax extension online Worksheet B. File a tax extension online Includible Compensation for Your Most Recent Year of Service Worksheet C. File a tax extension online Limit on Catch-Up Contributions. File a tax extension online ??? Worksheet 1. File a tax extension online Maximum Amount Contributable (MAC). File a tax extension online Worksheet A. File a tax extension online Cost of Incidental Life Insurance Note. File a tax extension online Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. File a tax extension online This amount will be used to figure includible compensation for your most recent year of service. File a tax extension online 1. File a tax extension online Enter the value of the contract (amount payable upon your death) 1. File a tax extension online   2. File a tax extension online Enter the cash value in the contract at the end of the year 2. File a tax extension online   3. File a tax extension online Subtract line 2 from line 1. File a tax extension online This is the value of your current life insurance protection 3. File a tax extension online   4. File a tax extension online Enter your age on your birthday nearest the beginning of the policy year 4. File a tax extension online   5. File a tax extension online Enter the 1-year term premium for $1,000 of life insurance based on your age. File a tax extension online (From Figure 3-1) 5. File a tax extension online   6. File a tax extension online Divide line 3 by $1,000 6. File a tax extension online   7. File a tax extension online Multiply line 6 by line 5. File a tax extension online This is the cost of your incidental life insurance 7. File a tax extension online   Worksheet B. File a tax extension online Includible Compensation for Your Most Recent Year of Service1 Note. File a tax extension online Use this worksheet to figure includible compensation for your most recent year of service. File a tax extension online 1. File a tax extension online Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. File a tax extension online   2. File a tax extension online Enter elective deferrals excluded from your gross income for your most recent year of service2 2. File a tax extension online   3. File a tax extension online Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. File a tax extension online   4. File a tax extension online Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government or of a tax-exempt organization) for your most recent year of service 4. File a tax extension online   5. File a tax extension online Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. File a tax extension online   6. File a tax extension online Enter your foreign earned income exclusion for your most recent year of service 6. File a tax extension online   7. File a tax extension online Add lines 1, 2, 3, 4, 5, and 6 7. File a tax extension online   8. File a tax extension online Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. File a tax extension online   9. File a tax extension online Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. File a tax extension online   10. File a tax extension online Add lines 8 and 9 10. File a tax extension online   11. File a tax extension online Subtract line 10 from line 7. File a tax extension online This is your includible compensation for your most recent year of service 11. File a tax extension online   1Use estimated amounts if figuring includible compensation before the end of the year. File a tax extension online  2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. File a tax extension online Worksheet C. File a tax extension online Limit on Catch-Up Contributions Note. File a tax extension online If you will be age 50 or older by the end of the year, use this worksheet to figure your limit on catch-up contributions. File a tax extension online 1. File a tax extension online Maximum catch-up contributions 1. File a tax extension online $5,500 2. File a tax extension online Enter your includible compensation for your most recent year of service 2. File a tax extension online   3. File a tax extension online Enter your elective deferrals 3. File a tax extension online   4. File a tax extension online Subtract line 3 from line 2 4. File a tax extension online   5. File a tax extension online Enter the lesser of line 1 or line 4. File a tax extension online This is your limit on catch-up contributions 5. File a tax extension online   Worksheet 1. File a tax extension online Maximum Amount Contributable (MAC) Note. File a tax extension online Use this worksheet to figure your MAC. File a tax extension online Part I. File a tax extension online Limit on Annual Additions     1. File a tax extension online Enter your includible compensation for your most recent year of service 1. File a tax extension online   2. File a tax extension online Maximum1: For 2013, enter $51,000 For 2014, enter $52,000 2. File a tax extension online   3. File a tax extension online Enter the lesser of line 1 or line 2. File a tax extension online This is your limit on annual additions 3. File a tax extension online     Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. File a tax extension online     Part II. File a tax extension online Limit on Elective Deferrals     4. File a tax extension online Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. File a tax extension online     Note. File a tax extension online If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. File a tax extension online If not, enter zero (-0-) on line 16 and go to line 17. File a tax extension online     5. File a tax extension online Amount per year of service 5. File a tax extension online $ 5,000 6. File a tax extension online Enter your years of service 6. File a tax extension online   7. File a tax extension online Multiply line 5 by line 6 7. File a tax extension online   8. File a tax extension online Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. File a tax extension online   9. File a tax extension online Subtract line 8 from line 7. File a tax extension online If zero or less, enter zero (-0-) 9. File a tax extension online   10. File a tax extension online Maximum increase in limit for long service 10. File a tax extension online $15,000 11. File a tax extension online Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. File a tax extension online   12. File a tax extension online Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. File a tax extension online   13. File a tax extension online Add line 11 and line 12 13. File a tax extension online   14. File a tax extension online Subtract line 13 from line 10 14. File a tax extension online   15. File a tax extension online Maximum additional contributions 15. File a tax extension online $ 3,000 16. File a tax extension online Enter the least of lines 9, 14, or 15. File a tax extension online This is your increase in the limit for long service 16. File a tax extension online   17. File a tax extension online Add lines 4 and 16. File a tax extension online This is your limit on elective deferrals 17. File a tax extension online     Part III. File a tax extension online Maximum Amount Contributable     18. File a tax extension online If you had only nonelective contributions, enter the amount from line 3. File a tax extension online This is your MAC. File a tax extension online    If you had only elective deferrals, enter the lesser of lines 3 or 17. File a tax extension online This is your MAC. File a tax extension online    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. File a tax extension online This is your MAC. File a tax extension online (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. File a tax extension online ) 18. File a tax extension online   1If you participate in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pension plans of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. File a tax extension online You must also combine the contributions made to all 403(b) accounts on your behalf by your employer. File a tax extension online Prev  Up  Next   Home   More Online Publications
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Changes to the 403(b) Pre-Approved Plan Program

Revenue Procedure 2014-28 extends the deadline for submitting 403(b) pre-approved plans under Revenue Procedure 2013-22 from April 30, 2014, to April 30, 2015.

In response to comments from plan sponsors and practitioners, Revenue Procedure 2014-28 also modifies the eligibility criteria under Revenue Procedure 2013-22 to allow more plan sponsors and employers to participate in the 403(b) pre-approved plan program.

The IRS established the 403(b) pre-approved plan program in Revenue Procedure 2013-22. Under the program, pre-approved sponsors of 403(b) plans may apply to the IRS for approval of a 403(b) prototype plan or a 403(b) volume submitter plan. Once approved, plan sponsors make the plan available to employers for adoption.

Revenue Procedure 2014-28 makes the following changes to Revenue Procedure 2013-22:

  • Reduces the required number of employers expected to adopt a plan sponsor’s pre-approved plan from 30 to 15.
  • Reduces the required number of plan sponsors required to use a mass submitter’s plan as their pre-approved plan on a word-for-word identical basis from 30 to 15.
  • Changes the definition of a “minor modifier” by allowing a plan sponsor to make minor modifications to a mass submitter’s volume submitter plan as well as its prototype plan.

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Page Last Reviewed or Updated: 25-Mar-2014

The File A Tax Extension Online

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