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File An Amended Tax Return For 2011

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File An Amended Tax Return For 2011

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File an amended tax return for 2011 Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. File an amended tax return for 2011 Separate returns, Separate Returns Sick pay, Estimated tax. File an amended tax return for 2011 Standard deduction, Standard deduction—line 2. File an amended tax return for 2011 , Line 7. File an amended tax return for 2011 Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. 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File an amended tax return for 2011 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. File an amended tax return for 2011 Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. File an amended tax return for 2011 Good for only one year, An exemption is good for only 1 year. File an amended tax return for 2011 Itemized deductions, Itemizing deductions or claiming exemptions or credits. File an amended tax return for 2011 Students, Students. File an amended tax return for 2011 Exemptions, Line 10. File an amended tax return for 2011 Dependents, Dependents. 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File an amended tax return for 2011 Underpayment penalty, Farmers and fishermen. File an amended tax return for 2011 , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. File an amended tax return for 2011 Withholding for farmworkers, Farmworkers. File an amended tax return for 2011 Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. File an amended tax return for 2011 Farmers and fishermen, Fiscal year farmers and fishermen. File an amended tax return for 2011 Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. File an amended tax return for 2011 , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. File an amended tax return for 2011 Gross income, Gross income from fishing. File an amended tax return for 2011 Joint returns, Joint returns. File an amended tax return for 2011 Required annual payment, Farmers and fishermen. File an amended tax return for 2011 Underpayment penalty, Farmers and fishermen. File an amended tax return for 2011 , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. File an amended tax return for 2011 Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. File an amended tax return for 2011 , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. File an amended tax return for 2011 Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. File an amended tax return for 2011 , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. File an amended tax return for 2011 Number of allowances claimed, Only one job (worksheet line B). File an amended tax return for 2011 Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. File an amended tax return for 2011 Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. File an amended tax return for 2011 Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. File an amended tax return for 2011 Form W-9, Withholding rules. File an amended tax return for 2011 Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. File an amended tax return for 2011 Fringe benefits, Taxable Fringe Benefits, More information. File an amended tax return for 2011 G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). 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File an amended tax return for 2011 , Actual withholding method. File an amended tax return for 2011 Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. File an amended tax return for 2011 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. File an amended tax return for 2011 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. File an amended tax return for 2011 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. 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File an amended tax return for 2011 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. File an amended tax return for 2011 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. File an amended tax return for 2011 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. File an amended tax return for 2011 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. File an amended tax return for 2011 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. File an amended tax return for 2011 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. File an amended tax return for 2011 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. File an amended tax return for 2011 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. File an amended tax return for 2011 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications
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Federal Voting Assistance Program

The Federal Voting Assistance Program helps uniformed services and overseas voters exercise their right to vote.

Contact the Agency or Department

Website: Federal Voting Assistance Program

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Address: 4800 Mark Center Drive
Mailbox 10

Arlington, VA 22350-5000

Phone Number: 800-438-VOTE (8683)

The File An Amended Tax Return For 2011

File an amended tax return for 2011 5. File an amended tax return for 2011   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 an amended tax return for 2011 You may be able to reduce your federal income tax by claiming one or more of these credits. File an amended tax return for 2011 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 an amended tax return for 2011 For more information, see Publication 524, Credit for the Elderly or the Disabled. File an amended tax return for 2011 You can take the credit only if you file Form 1040 or Form 1040A. File an amended tax return for 2011 You cannot take the credit if you file Form 1040EZ or Form 1040NR. File an amended tax return for 2011 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 an amended tax return for 2011 You are a qualified individual. File an amended tax return for 2011 Your income is not more than certain limits. File an amended tax return for 2011  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. File an amended tax return for 2011   Qualified Individual You are a qualified individual for this credit if you are a U. File an amended tax return for 2011 S. File an amended tax return for 2011 citizen or resident alien, and either of the following applies. File an amended tax return for 2011 You were age 65 or older at the end of 2013. File an amended tax return for 2011 You were under age 65 at the end of 2013 and all three of the following statements are true. File an amended tax return for 2011 You retired on permanent and total disability (explained later). File an amended tax return for 2011 You received taxable disability income for 2013. File an amended tax return for 2011 On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). File an amended tax return for 2011 Age 65. File an amended tax return for 2011 You are considered to be age 65 on the day before your 65th birthday. File an amended tax return for 2011 Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. File an amended tax return for 2011 Figure 5-A. File an amended tax return for 2011 Are You a Qualified Individual? This image is too large to be displayed in the current screen. File an amended tax return for 2011 Please click the link to view the image. File an amended tax return for 2011 Figure 5-A, Are you a qualified individual? U. File an amended tax return for 2011 S. File an amended tax return for 2011 citizen or resident alien. File an amended tax return for 2011   You must be a U. File an amended tax return for 2011 S. File an amended tax return for 2011 citizen or resident alien (or be treated as a resident alien) to take the credit. File an amended tax return for 2011 Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. File an amended tax return for 2011 Exceptions. File an amended tax return for 2011   You may be able to take the credit if you are a nonresident alien who is married to a U. File an amended tax return for 2011 S. File an amended tax return for 2011 citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. File an amended tax return for 2011 S. File an amended tax return for 2011 resident alien. File an amended tax return for 2011 If you make that choice, both you and your spouse are taxed on your worldwide income. File an amended tax return for 2011   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 an amended tax return for 2011 S. File an amended tax return for 2011 citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. File an amended tax return for 2011 S. File an amended tax return for 2011 resident alien for the entire year. File an amended tax return for 2011 In that case, you may be allowed to take the credit. File an amended tax return for 2011   For information on these choices, see chapter 1 of Publication 519, U. File an amended tax return for 2011 S. File an amended tax return for 2011 Tax Guide for Aliens. File an amended tax return for 2011 Married persons. File an amended tax return for 2011   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 an amended tax return for 2011 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 an amended tax return for 2011 Head of household. File an amended tax return for 2011   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 an amended tax return for 2011 See Publication 524 and Publication 501. File an amended tax return for 2011 Under age 65. File an amended tax return for 2011   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 an amended tax return for 2011 You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. File an amended tax return for 2011 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 an amended tax return for 2011   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. File an amended tax return for 2011 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 an amended tax return for 2011 Permanent and total disability. File an amended tax return for 2011   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. File an amended tax return for 2011 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 an amended tax return for 2011 See Physician's statement , later. File an amended tax return for 2011 Substantial gainful activity. File an amended tax return for 2011   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 an amended tax return for 2011   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 an amended tax return for 2011   Substantial gainful activity is not work you do to take care of yourself or your home. File an amended tax return for 2011 It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. File an amended tax return for 2011 However, doing this kind of work may show that you are able to engage in substantial gainful activity. File an amended tax return for 2011    Figure 5-B. File an amended tax return for 2011 Income Limits IF your filing status is. File an amended tax return for 2011 . File an amended tax return for 2011 . File an amended tax return for 2011 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 an amended tax return for 2011 . File an amended tax return for 2011 . File an amended tax return for 2011 OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. File an amended tax return for 2011 . File an amended tax return for 2011 . File an amended tax return for 2011 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 an amended tax return for 2011 Physician's statement. File an amended tax return for 2011   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 an amended tax return for 2011   You do not have to file this statement with your tax return, but you must keep it for your records. File an amended tax return for 2011 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 an amended tax return for 2011 Veterans. File an amended tax return for 2011   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 an amended tax return for 2011 VA Form 21-0172 must be signed by a person authorized by the VA to do so. File an amended tax return for 2011 You can get this form from your local VA regional office. File an amended tax return for 2011 Physician's statement obtained in earlier year. File an amended tax return for 2011   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 an amended tax return for 2011 For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. File an amended tax return for 2011 If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. File an amended tax return for 2011   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 an amended tax return for 2011 Disability income. File an amended tax return for 2011   If you are under age 65, you must also have taxable disability income to qualify for the credit. File an amended tax return for 2011   Disability income must meet the following two requirements. File an amended tax return for 2011 It must be paid under your employer's accident or health plan or pension plan. File an amended tax return for 2011 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 an amended tax return for 2011 Payments that are not disability income. File an amended tax return for 2011   Any payment you receive from a plan that does not provide for disability retirement is not disability income. File an amended tax return for 2011 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 an amended tax return for 2011   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 an amended tax return for 2011 Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. File an amended tax return for 2011 Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. File an amended tax return for 2011 Figuring the credit yourself. File an amended tax return for 2011   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). File an amended tax return for 2011 Next, fill out Schedule R (Form 1040A or 1040), Part III. File an amended tax return for 2011 Credit figured for you. File an amended tax return for 2011   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 an amended tax return for 2011 If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. File an amended tax return for 2011 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 an amended tax return for 2011 The credit can be up to 35% of your expenses. File an amended tax return for 2011 To qualify, you must pay these expenses so you can work or look for work. File an amended tax return for 2011 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 an amended tax return for 2011 If the correct information is not shown, the credit may be reduced or disallowed. File an amended tax return for 2011 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 an amended tax return for 2011 For more information, see Publication 503, Child and Dependent Care Expenses. File an amended tax return for 2011 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 an amended tax return for 2011 The EIC is available to persons with or without a qualifying child. File an amended tax return for 2011 Credit has no effect on certain welfare benefits. File an amended tax return for 2011   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 an amended tax return for 2011 These programs include the following. File an amended tax return for 2011 Medicaid and supplemental security income (SSI). File an amended tax return for 2011 Supplemental Nutrition Assistance Program (food stamps). File an amended tax return for 2011 Low-income housing. File an amended tax return for 2011 Temporary Assistance for Needy Families (TANF). File an amended tax return for 2011  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. File an amended tax return for 2011 Check with your local benefit coordinator to find out if your refund will affect your benefits. File an amended tax return for 2011 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 an amended tax return for 2011 The specific rules you must meet depend on whether you have a qualifying child. File an amended tax return for 2011 If you have a qualifying child, the rules in Parts A, B, and D apply to you. File an amended tax return for 2011 If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. File an amended tax return for 2011  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 an amended tax return for 2011 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 an amended tax return for 2011 The sections that follow provide additional information for some of the rules. File an amended tax return for 2011 Adjusted gross income (AGI). File an amended tax return for 2011   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 an amended tax return for 2011 Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). File an amended tax return for 2011 Table 5-1. File an amended tax return for 2011 Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. File an amended tax return for 2011 Second, you must meet all the rules in one of these columns, whichever applies. File an amended tax return for 2011 Third, you must meet the rule in this column. File an amended tax return for 2011 Part A. File an amended tax return for 2011  Rules for Everyone Part B. File an amended tax return for 2011  Rules If You Have a Qualifying Child Part C. File an amended tax return for 2011  Rules If You Do Not Have a Qualifying Child Part D. File an amended tax return for 2011  Figuring and Claiming the EIC 1. File an amended tax return for 2011 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 an amended tax return for 2011 2. File an amended tax return for 2011 You must have a valid social security number. File an amended tax return for 2011  3. File an amended tax return for 2011 Your filing status cannot be “Married filing separately. File an amended tax return for 2011 ” 4. File an amended tax return for 2011 You must be a U. File an amended tax return for 2011 S. File an amended tax return for 2011 citizen or resident alien all year. File an amended tax return for 2011  5. File an amended tax return for 2011 You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). File an amended tax return for 2011  6. File an amended tax return for 2011 Your investment income must be $3,300 or less. File an amended tax return for 2011  7. File an amended tax return for 2011 You must have earned income. File an amended tax return for 2011 8. File an amended tax return for 2011 Your child must meet the relationship, age, residency, and joint return tests. File an amended tax return for 2011  9. File an amended tax return for 2011 Your qualifying child cannot be used by more than one person to claim the EIC. File an amended tax return for 2011  10. File an amended tax return for 2011 You generally cannot be a qualifying child of another person. File an amended tax return for 2011 11. File an amended tax return for 2011 You must be at least age 25 but under age 65. File an amended tax return for 2011  12. File an amended tax return for 2011 You cannot be the dependent of another person. File an amended tax return for 2011  13. File an amended tax return for 2011 You generally cannot be a qualifying child of another person. File an amended tax return for 2011  14. File an amended tax return for 2011 You must have lived in the United States more than half of the year. File an amended tax return for 2011 15. File an amended tax return for 2011 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 an amended tax return for 2011 Social security number. File an amended tax return for 2011   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 an amended tax return for 2011 Any qualifying child listed on Schedule EIC also must have a valid SSN. File an amended tax return for 2011 (See Qualifying child , later, if you have a qualifying child. File an amended tax return for 2011 )   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 an amended tax return for 2011 An example of a federally funded benefit is Medicaid. File an amended tax return for 2011 Investment income. File an amended tax return for 2011   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. File an amended tax return for 2011 If your investment income is more than $3,300, you cannot claim the credit. File an amended tax return for 2011 For most people, investment income is the total of the following amounts. File an amended tax return for 2011 Taxable interest (line 8a of Form 1040 or 1040A). File an amended tax return for 2011 Tax-exempt interest (line 8b of Form 1040 or 1040A). File an amended tax return for 2011 Dividend income (line 9a of Form 1040 or 1040A). File an amended tax return for 2011 Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). File an amended tax return for 2011  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 an amended tax return for 2011   For more information about investment income, see Publication 596, Earned Income Credit. File an amended tax return for 2011 Earned income. File an amended tax return for 2011   Under Rule 7, you must have earned income to claim the EIC. File an amended tax return for 2011 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 an amended tax return for 2011 Earned income includes all of the following types of income. File an amended tax return for 2011 Wages, salaries, tips, and other taxable employee pay. File an amended tax return for 2011 Employee pay is earned income only if it is taxable. File an amended tax return for 2011 Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. File an amended tax return for 2011 But there is an exception for nontaxable combat pay, which you can choose to include in earned income. File an amended tax return for 2011 Net earnings from self-employment. File an amended tax return for 2011 Gross income received as a statutory employee. File an amended tax return for 2011 Gross income defined. File an amended tax return for 2011   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 an amended tax return for 2011 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 an amended tax return for 2011 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 an amended tax return for 2011 Self-employed persons. File an amended tax return for 2011   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 an amended tax return for 2011 If you do not, you may not get all the credit to which you are entitled. File an amended tax return for 2011 Disability benefits. File an amended tax return for 2011   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 an amended tax return for 2011 Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. File an amended tax return for 2011 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 an amended tax return for 2011   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. File an amended tax return for 2011 It does not matter whether you have reached minimum retirement age. File an amended tax return for 2011 If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. File an amended tax return for 2011 Income that is not earned income. File an amended tax return for 2011   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 an amended tax return for 2011 Do not include any of these items in your earned income. File an amended tax return for 2011 Workfare payments. File an amended tax return for 2011   Nontaxable workfare payments are not earned income for the EIC. File an amended tax return for 2011 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 an amended tax return for 2011 Qualifying child. File an amended tax return for 2011   Under Rule 8, your child is a qualifying child if your child meets four tests. File an amended tax return for 2011 The four tests are: Relationship, Age, Residency, and Joint return. File an amended tax return for 2011   The four tests are illustrated in Figure 5-C. File an amended tax return for 2011 See Publication 596 for more information about each test. File an amended tax return for 2011 Figure 5-C. File an amended tax return for 2011 Tests for Qualifying Child A qualifying child for the EIC is a child who is your. File an amended tax return for 2011 . File an amended tax return for 2011 . File an amended tax return for 2011 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 an amended tax return for 2011 . File an amended tax return for 2011 . File an amended tax return for 2011 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 an amended tax return for 2011 . File an amended tax return for 2011 . File an amended tax return for 2011 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 an amended tax return for 2011 . File an amended tax return for 2011 . File an amended tax return for 2011 Lived with you in the United States for more than half of 2013. File an amended tax return for 2011  If the child did not live with you for the required time, see Publication 596 for more information. File an amended tax return for 2011 Figuring the EIC To figure the amount of your credit, you have two choices. File an amended tax return for 2011 Have the IRS figure the EIC for you. File an amended tax return for 2011 If you want to do this, see IRS Will Figure the EIC for You in Publication 596. File an amended tax return for 2011 Figure the EIC yourself. File an amended tax return for 2011 If you want to do this, see How To Figure the EIC Yourself in Publication 596. 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