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File tax extension electronically Publication 544 - Introductory Material Table of Contents Future Developments What's New Important Reminders IntroductionOrdering forms and publications. File tax extension electronically Tax questions. File tax extension electronically Future Developments For the latest information about developments related to Publication 544, such as legislation enacted after it was published, go to www. File tax extension electronically irs. File tax extension electronically gov/pub544. File tax extension electronically What's New Direct reporting on Schedule D. File tax extension electronically   For 2013, certain transactions may be combined and the totals reported directly on Schedule D. File tax extension electronically If you choose to do that, you do not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. File tax extension electronically For additional information, see Schedule D and Form 8949 in chapter 4. File tax extension electronically Tax rate on net capital gain and qualified dividends. File tax extension electronically   The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. File tax extension electronically See Capital Gains Tax Rates in chapter 4. File tax extension electronically Important Reminders Dispositions of U. File tax extension electronically S. File tax extension electronically real property interests by foreign persons. File tax extension electronically  If you are a foreign person or firm and you sell or otherwise dispose of a U. File tax extension electronically S. File tax extension electronically real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair market value of other property, and any assumed liability). File tax extension electronically Corporations, partnerships, trusts, and estates also may have to withhold on certain U. File tax extension electronically S. File tax extension electronically real property interests they distribute to you. File tax extension electronically You must report these dispositions and distributions and any income tax withheld on your U. File tax extension electronically S. File tax extension electronically income tax return. File tax extension electronically For more information on dispositions of U. File tax extension electronically S. File tax extension electronically real property interests, see Publication 519, U. File tax extension electronically S. File tax extension electronically Tax Guide for Aliens. File tax extension electronically Also see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. File tax extension electronically Foreign source income. File tax extension electronically  If you are a U. File tax extension electronically S. File tax extension electronically citizen with income from dispositions of property outside the United States (foreign income), you must report all such income on your tax return unless it is exempt from U. File tax extension electronically S. File tax extension electronically law. File tax extension electronically This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. File tax extension electronically Photographs of missing children. File tax extension electronically  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File tax extension electronically Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File tax extension electronically 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. File tax extension electronically Introduction You dispose of property when any of the following occurs. File tax extension electronically You sell property. File tax extension electronically You exchange property for other property. File tax extension electronically Your property is condemned or disposed of under threat of condemnation. File tax extension electronically Your property is repossessed. File tax extension electronically You abandon property. File tax extension electronically You give property away. File tax extension electronically This publication explains the tax rules that apply when you dispose of property. File tax extension electronically It discusses the following topics. File tax extension electronically How to figure a gain or loss. File tax extension electronically Whether your gain or loss is ordinary or capital. File tax extension electronically How to treat your gain or loss when you dispose of business property. File tax extension electronically How to report a gain or loss. File tax extension electronically This publication also explains whether your gain is taxable or your loss is deductible. File tax extension electronically This publication does not discuss certain transactions covered in other IRS publications. File tax extension electronically These include the following. File tax extension electronically Most transactions involving stocks, bonds, options, forward and futures contracts, and similar investments. File tax extension electronically See chapter 4 of Publication 550, Investment Income and Expenses. File tax extension electronically Sale of your main home. File tax extension electronically See Publication 523, Selling Your Home. File tax extension electronically Installment sales. File tax extension electronically See Publication 537, Installment Sales. File tax extension electronically Transfers of property at death. File tax extension electronically See Publication 559, Survivors, Executors, and Administrators. File tax extension electronically Forms to file. File tax extension electronically   When you dispose of property, you usually will have to file one or more of the following forms. File tax extension electronically Schedule D, Capital Gains and Losses. File tax extension electronically Form 4797, Sales of Business Property. File tax extension electronically Form 8824, Like-Kind Exchanges. File tax extension electronically Form 8949, Sales and Other Dispositions of Capital Assets. File tax extension electronically    Although the discussions in this publication may at times refer mainly to individuals, many of the rules discussed also apply to taxpayers other than individuals. File tax extension electronically However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. File tax extension electronically Comments and suggestions. File tax extension electronically   We welcome your comments about this publication and your suggestions for future editions. File tax extension electronically   You can send your comments to the following address. File tax extension electronically Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File tax extension electronically NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File tax extension electronically Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File tax extension electronically You can also send us comments from www. File tax extension electronically irs. File tax extension electronically gov/formspubs/. File tax extension electronically Click on “More Information ” and then on “Give us feedback. File tax extension electronically ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. File tax extension electronically Ordering forms and publications. File tax extension electronically   Visit www. File tax extension electronically irs. File tax extension electronically 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. File tax extension electronically Internal Revenue Service 1201 N. File tax extension electronically Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File tax extension electronically   If you have a tax question, check the information available on IRS. File tax extension electronically gov or call 1-800-829-1040. File tax extension electronically We cannot answer tax questions sent to either of the above addresses. File tax extension electronically Prev  Up  Next   Home   More Online Publications
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File tax extension electronically 5. File tax extension electronically   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 tax extension electronically You may be able to reduce your federal income tax by claiming one or more of these credits. File tax extension electronically 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 tax extension electronically For more information, see Publication 524, Credit for the Elderly or the Disabled. File tax extension electronically You can take the credit only if you file Form 1040 or Form 1040A. File tax extension electronically You cannot take the credit if you file Form 1040EZ or Form 1040NR. File tax extension electronically 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 tax extension electronically You are a qualified individual. File tax extension electronically Your income is not more than certain limits. File tax extension electronically  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. File tax extension electronically   Qualified Individual You are a qualified individual for this credit if you are a U. File tax extension electronically S. File tax extension electronically citizen or resident alien, and either of the following applies. File tax extension electronically You were age 65 or older at the end of 2013. File tax extension electronically You were under age 65 at the end of 2013 and all three of the following statements are true. File tax extension electronically You retired on permanent and total disability (explained later). File tax extension electronically You received taxable disability income for 2013. File tax extension electronically On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). File tax extension electronically Age 65. File tax extension electronically You are considered to be age 65 on the day before your 65th birthday. File tax extension electronically Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. File tax extension electronically Figure 5-A. File tax extension electronically Are You a Qualified Individual? This image is too large to be displayed in the current screen. File tax extension electronically Please click the link to view the image. File tax extension electronically Figure 5-A, Are you a qualified individual? U. File tax extension electronically S. File tax extension electronically citizen or resident alien. File tax extension electronically   You must be a U. File tax extension electronically S. File tax extension electronically citizen or resident alien (or be treated as a resident alien) to take the credit. File tax extension electronically Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. File tax extension electronically Exceptions. File tax extension electronically   You may be able to take the credit if you are a nonresident alien who is married to a U. File tax extension electronically S. File tax extension electronically citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. File tax extension electronically S. File tax extension electronically resident alien. File tax extension electronically If you make that choice, both you and your spouse are taxed on your worldwide income. File tax extension electronically   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 tax extension electronically S. File tax extension electronically citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. File tax extension electronically S. File tax extension electronically resident alien for the entire year. File tax extension electronically In that case, you may be allowed to take the credit. File tax extension electronically   For information on these choices, see chapter 1 of Publication 519, U. File tax extension electronically S. File tax extension electronically Tax Guide for Aliens. File tax extension electronically Married persons. File tax extension electronically   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 tax extension electronically 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 tax extension electronically Head of household. File tax extension electronically   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 tax extension electronically See Publication 524 and Publication 501. File tax extension electronically Under age 65. File tax extension electronically   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 tax extension electronically You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. File tax extension electronically 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 tax extension electronically   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. File tax extension electronically 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 tax extension electronically Permanent and total disability. File tax extension electronically   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. File tax extension electronically 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 tax extension electronically See Physician's statement , later. File tax extension electronically Substantial gainful activity. File tax extension electronically   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 tax extension electronically   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 tax extension electronically   Substantial gainful activity is not work you do to take care of yourself or your home. File tax extension electronically It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. File tax extension electronically However, doing this kind of work may show that you are able to engage in substantial gainful activity. File tax extension electronically    Figure 5-B. File tax extension electronically Income Limits IF your filing status is. File tax extension electronically . File tax extension electronically . File tax extension electronically 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 tax extension electronically . File tax extension electronically . File tax extension electronically OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. File tax extension electronically . File tax extension electronically . File tax extension electronically 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 tax extension electronically Physician's statement. File tax extension electronically   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 tax extension electronically   You do not have to file this statement with your tax return, but you must keep it for your records. File tax extension electronically 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 tax extension electronically Veterans. File tax extension electronically   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 tax extension electronically VA Form 21-0172 must be signed by a person authorized by the VA to do so. File tax extension electronically You can get this form from your local VA regional office. File tax extension electronically Physician's statement obtained in earlier year. File tax extension electronically   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 tax extension electronically For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. File tax extension electronically If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. File tax extension electronically   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 tax extension electronically Disability income. File tax extension electronically   If you are under age 65, you must also have taxable disability income to qualify for the credit. File tax extension electronically   Disability income must meet the following two requirements. File tax extension electronically It must be paid under your employer's accident or health plan or pension plan. File tax extension electronically 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 tax extension electronically Payments that are not disability income. File tax extension electronically   Any payment you receive from a plan that does not provide for disability retirement is not disability income. File tax extension electronically 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 tax extension electronically   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 tax extension electronically Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. File tax extension electronically Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. File tax extension electronically Figuring the credit yourself. File tax extension electronically   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). File tax extension electronically Next, fill out Schedule R (Form 1040A or 1040), Part III. File tax extension electronically Credit figured for you. File tax extension electronically   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 tax extension electronically If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. File tax extension electronically 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 tax extension electronically The credit can be up to 35% of your expenses. File tax extension electronically To qualify, you must pay these expenses so you can work or look for work. File tax extension electronically 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 tax extension electronically If the correct information is not shown, the credit may be reduced or disallowed. File tax extension electronically 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 tax extension electronically For more information, see Publication 503, Child and Dependent Care Expenses. File tax extension electronically 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 tax extension electronically The EIC is available to persons with or without a qualifying child. File tax extension electronically Credit has no effect on certain welfare benefits. File tax extension electronically   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 tax extension electronically These programs include the following. File tax extension electronically Medicaid and supplemental security income (SSI). File tax extension electronically Supplemental Nutrition Assistance Program (food stamps). File tax extension electronically Low-income housing. File tax extension electronically Temporary Assistance for Needy Families (TANF). File tax extension electronically  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. File tax extension electronically Check with your local benefit coordinator to find out if your refund will affect your benefits. File tax extension electronically 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 tax extension electronically The specific rules you must meet depend on whether you have a qualifying child. File tax extension electronically If you have a qualifying child, the rules in Parts A, B, and D apply to you. File tax extension electronically If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. File tax extension electronically  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 tax extension electronically 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 tax extension electronically The sections that follow provide additional information for some of the rules. File tax extension electronically Adjusted gross income (AGI). File tax extension electronically   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 tax extension electronically Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). File tax extension electronically Table 5-1. File tax extension electronically Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. File tax extension electronically Second, you must meet all the rules in one of these columns, whichever applies. File tax extension electronically Third, you must meet the rule in this column. File tax extension electronically Part A. File tax extension electronically  Rules for Everyone Part B. File tax extension electronically  Rules If You Have a Qualifying Child Part C. File tax extension electronically  Rules If You Do Not Have a Qualifying Child Part D. File tax extension electronically  Figuring and Claiming the EIC 1. File tax extension electronically 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 tax extension electronically 2. File tax extension electronically You must have a valid social security number. File tax extension electronically  3. File tax extension electronically Your filing status cannot be “Married filing separately. File tax extension electronically ” 4. File tax extension electronically You must be a U. File tax extension electronically S. File tax extension electronically citizen or resident alien all year. File tax extension electronically  5. File tax extension electronically You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). File tax extension electronically  6. File tax extension electronically Your investment income must be $3,300 or less. File tax extension electronically  7. File tax extension electronically You must have earned income. File tax extension electronically 8. File tax extension electronically Your child must meet the relationship, age, residency, and joint return tests. File tax extension electronically  9. File tax extension electronically Your qualifying child cannot be used by more than one person to claim the EIC. File tax extension electronically  10. File tax extension electronically You generally cannot be a qualifying child of another person. File tax extension electronically 11. File tax extension electronically You must be at least age 25 but under age 65. File tax extension electronically  12. File tax extension electronically You cannot be the dependent of another person. File tax extension electronically  13. File tax extension electronically You generally cannot be a qualifying child of another person. File tax extension electronically  14. File tax extension electronically You must have lived in the United States more than half of the year. File tax extension electronically 15. File tax extension electronically 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 tax extension electronically Social security number. File tax extension electronically   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 tax extension electronically Any qualifying child listed on Schedule EIC also must have a valid SSN. File tax extension electronically (See Qualifying child , later, if you have a qualifying child. File tax extension electronically )   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 tax extension electronically An example of a federally funded benefit is Medicaid. File tax extension electronically Investment income. File tax extension electronically   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. File tax extension electronically If your investment income is more than $3,300, you cannot claim the credit. File tax extension electronically For most people, investment income is the total of the following amounts. File tax extension electronically Taxable interest (line 8a of Form 1040 or 1040A). File tax extension electronically Tax-exempt interest (line 8b of Form 1040 or 1040A). File tax extension electronically Dividend income (line 9a of Form 1040 or 1040A). File tax extension electronically Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). File tax extension electronically  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 tax extension electronically   For more information about investment income, see Publication 596, Earned Income Credit. File tax extension electronically Earned income. File tax extension electronically   Under Rule 7, you must have earned income to claim the EIC. File tax extension electronically 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 tax extension electronically Earned income includes all of the following types of income. File tax extension electronically Wages, salaries, tips, and other taxable employee pay. File tax extension electronically Employee pay is earned income only if it is taxable. File tax extension electronically Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. File tax extension electronically But there is an exception for nontaxable combat pay, which you can choose to include in earned income. File tax extension electronically Net earnings from self-employment. File tax extension electronically Gross income received as a statutory employee. File tax extension electronically Gross income defined. File tax extension electronically   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 tax extension electronically 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 tax extension electronically 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 tax extension electronically Self-employed persons. File tax extension electronically   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 tax extension electronically If you do not, you may not get all the credit to which you are entitled. File tax extension electronically Disability benefits. File tax extension electronically   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 tax extension electronically Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. File tax extension electronically 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 tax extension electronically   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. File tax extension electronically It does not matter whether you have reached minimum retirement age. File tax extension electronically If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. File tax extension electronically Income that is not earned income. File tax extension electronically   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 tax extension electronically Do not include any of these items in your earned income. File tax extension electronically Workfare payments. File tax extension electronically   Nontaxable workfare payments are not earned income for the EIC. File tax extension electronically 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 tax extension electronically Qualifying child. File tax extension electronically   Under Rule 8, your child is a qualifying child if your child meets four tests. File tax extension electronically The four tests are: Relationship, Age, Residency, and Joint return. File tax extension electronically   The four tests are illustrated in Figure 5-C. File tax extension electronically See Publication 596 for more information about each test. File tax extension electronically Figure 5-C. File tax extension electronically Tests for Qualifying Child A qualifying child for the EIC is a child who is your. File tax extension electronically . File tax extension electronically . File tax extension electronically 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 tax extension electronically . File tax extension electronically . File tax extension electronically 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 tax extension electronically . File tax extension electronically . File tax extension electronically 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 tax extension electronically . File tax extension electronically . File tax extension electronically Lived with you in the United States for more than half of 2013. File tax extension electronically  If the child did not live with you for the required time, see Publication 596 for more information. File tax extension electronically Figuring the EIC To figure the amount of your credit, you have two choices. File tax extension electronically Have the IRS figure the EIC for you. File tax extension electronically If you want to do this, see IRS Will Figure the EIC for You in Publication 596. File tax extension electronically Figure the EIC yourself. File tax extension electronically If you want to do this, see How To Figure the EIC Yourself in Publication 596. File tax extension electronically Prev  Up  Next   Home   More Online Publications