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Fill state taxes free Publication 535 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Fill state taxes free Tax questions. Fill state taxes free Future Developments What's New for 2013 What's New for 2014 Reminders Introduction This publication discusses common business expenses and explains what is and is not deductible. Fill state taxes free The general rules for deducting business expenses are discussed in the opening chapter. Fill state taxes free The chapters that follow cover specific expenses and list other publications and forms you may need. Fill state taxes free Comments and suggestions. Fill state taxes free   We welcome your comments about this publication and your suggestions for future editions. Fill state taxes free   You can send your comments to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Fill state taxes free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Fill state taxes free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Fill state taxes free   You can send us comments from www. Fill state taxes free irs. Fill state taxes free gov/formspubs/. Fill state taxes free Click on “More Information” and then on “Give us feedback. Fill state taxes free ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax publications. Fill state taxes free Ordering forms and publications. Fill state taxes free   Visit www. Fill state taxes free irs. Fill state taxes free gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Fill state taxes free Internal Revenue Service 1201 N. Fill state taxes free Mitsubishi Motorway Bloomington, IL 61705-6613 We cannot answer tax questions sent to either the “Comments and suggestions” or “Ordering forms and publications” address. Fill state taxes free Tax questions. Fill state taxes free   If you have a tax-related question, please go to Help With Tax Questions on IRS. Fill state taxes free gov. Fill state taxes free If you've looked around our site and still didn't find the answer to your general tax question, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. Fill state taxes free Future Developments For the latest information about developments related to Publication 535, such as legislation enacted after it was published, go to www. Fill state taxes free irs. Fill state taxes free gov/pub535. Fill state taxes free What's New for 2013 The following items highlight some changes in the tax law for 2013. Fill state taxes free Optional safe harbor method to determine the business use of a home deduction. Fill state taxes free  Beginning in 2013, you can use the optional safe harbor method to determine the deduction for the business use of your home. Fill state taxes free For more information, see chapter 1. Fill state taxes free Standard mileage rate. Fill state taxes free  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Fill state taxes free 5 cents per mile. Fill state taxes free For more information, see chapter 11. Fill state taxes free Additional Medicare Tax. Fill state taxes free  Beginning in 2013, a 0. Fill state taxes free 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er) with dependent child. Fill state taxes free Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Fill state taxes free RRTA compensation should be separately compared to the threshold. Fill state taxes free For more information, see chapter 5 or visit www. Fill state taxes free irs. Fill state taxes free gov and enter the following words in the search box: Additional Medicare Tax. Fill state taxes free Retiree drug subsidy. Fill state taxes free  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). Fill state taxes free For more information, visit www. Fill state taxes free irs. Fill state taxes free gov and enter the following words in the search box: Retiree drug subsidy. Fill state taxes free What's New for 2014 The following item highlights a change in the tax law for 2014. Fill state taxes free Standard mileage rate. Fill state taxes free  Beginning in 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. Fill state taxes free Film and television productions costs. Fill state taxes free  The election to expense film and television production costs does not apply to productions that begin in 2014. Fill state taxes free For more information, see chapter 7. Fill state taxes free Reminders The following reminders and other items may help you file your tax return. Fill state taxes free IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Fill state taxes free The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Fill state taxes free You can use one of the following IRS e-file options. Fill state taxes free Use an authorized IRS e-file provider. Fill state taxes free Use a personal computer. Fill state taxes free Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Fill state taxes free For details on these fast filing methods, see your income tax package. Fill state taxes free Form 1099 MISC. Fill state taxes free  File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year in the course of your trade or business at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, and crop insurance proceeds. Fill state taxes free See the Instructions for Form 1099-MISC for more information and additional reporting requirements. Fill state taxes free Photographs of missing children. Fill state taxes free  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Fill state taxes free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Fill state taxes free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) (24-hours a day, 7 days a week) if you recognize a child. 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Fill state taxes free 5. Fill state taxes free   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. Fill state taxes free You may be able to reduce your federal income tax by claiming one or more of these credits. Fill state taxes free 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. Fill state taxes free For more information, see Publication 524, Credit for the Elderly or the Disabled. Fill state taxes free You can take the credit only if you file Form 1040 or Form 1040A. Fill state taxes free You cannot take the credit if you file Form 1040EZ or Form 1040NR. Fill state taxes free Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Fill state taxes free You are a qualified individual. Fill state taxes free Your income is not more than certain limits. Fill state taxes free  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Fill state taxes free   Qualified Individual You are a qualified individual for this credit if you are a U. Fill state taxes free S. Fill state taxes free citizen or resident alien, and either of the following applies. Fill state taxes free You were age 65 or older at the end of 2013. Fill state taxes free You were under age 65 at the end of 2013 and all three of the following statements are true. Fill state taxes free You retired on permanent and total disability (explained later). Fill state taxes free You received taxable disability income for 2013. Fill state taxes free On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Fill state taxes free Age 65. Fill state taxes free You are considered to be age 65 on the day before your 65th birthday. Fill state taxes free Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Fill state taxes free Figure 5-A. Fill state taxes free Are You a Qualified Individual? This image is too large to be displayed in the current screen. Fill state taxes free Please click the link to view the image. Fill state taxes free Figure 5-A, Are you a qualified individual? U. Fill state taxes free S. Fill state taxes free citizen or resident alien. Fill state taxes free   You must be a U. Fill state taxes free S. Fill state taxes free citizen or resident alien (or be treated as a resident alien) to take the credit. Fill state taxes free Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Fill state taxes free Exceptions. Fill state taxes free   You may be able to take the credit if you are a nonresident alien who is married to a U. Fill state taxes free S. Fill state taxes free citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Fill state taxes free S. Fill state taxes free resident alien. Fill state taxes free If you make that choice, both you and your spouse are taxed on your worldwide income. Fill state taxes free   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. Fill state taxes free S. Fill state taxes free citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Fill state taxes free S. Fill state taxes free resident alien for the entire year. Fill state taxes free In that case, you may be allowed to take the credit. Fill state taxes free   For information on these choices, see chapter 1 of Publication 519, U. Fill state taxes free S. Fill state taxes free Tax Guide for Aliens. Fill state taxes free Married persons. Fill state taxes free   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. Fill state taxes free 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. Fill state taxes free Head of household. Fill state taxes free   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. Fill state taxes free See Publication 524 and Publication 501. Fill state taxes free Under age 65. Fill state taxes free   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 ). Fill state taxes free You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Fill state taxes free 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. Fill state taxes free   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Fill state taxes free 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. Fill state taxes free Permanent and total disability. Fill state taxes free   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Fill state taxes free 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. Fill state taxes free See Physician's statement , later. Fill state taxes free Substantial gainful activity. Fill state taxes free   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. Fill state taxes free   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. Fill state taxes free   Substantial gainful activity is not work you do to take care of yourself or your home. Fill state taxes free It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Fill state taxes free However, doing this kind of work may show that you are able to engage in substantial gainful activity. Fill state taxes free    Figure 5-B. Fill state taxes free Income Limits IF your filing status is. Fill state taxes free . Fill state taxes free . Fill state taxes free 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. Fill state taxes free . Fill state taxes free . Fill state taxes free OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Fill state taxes free . Fill state taxes free . Fill state taxes free 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. Fill state taxes free Physician's statement. Fill state taxes free   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. Fill state taxes free   You do not have to file this statement with your tax return, but you must keep it for your records. Fill state taxes free The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Fill state taxes free Veterans. Fill state taxes free   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. Fill state taxes free VA Form 21-0172 must be signed by a person authorized by the VA to do so. Fill state taxes free You can get this form from your local VA regional office. Fill state taxes free Physician's statement obtained in earlier year. Fill state taxes free   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. Fill state taxes free For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Fill state taxes free If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Fill state taxes free   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. Fill state taxes free Disability income. Fill state taxes free   If you are under age 65, you must also have taxable disability income to qualify for the credit. Fill state taxes free   Disability income must meet the following two requirements. Fill state taxes free It must be paid under your employer's accident or health plan or pension plan. Fill state taxes free 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. Fill state taxes free Payments that are not disability income. Fill state taxes free   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Fill state taxes free 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. Fill state taxes free   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. Fill state taxes free Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Fill state taxes free Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Fill state taxes free Figuring the credit yourself. Fill state taxes free   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Fill state taxes free Next, fill out Schedule R (Form 1040A or 1040), Part III. Fill state taxes free Credit figured for you. Fill state taxes free   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). Fill state taxes free If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Fill state taxes free 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. Fill state taxes free The credit can be up to 35% of your expenses. Fill state taxes free To qualify, you must pay these expenses so you can work or look for work. Fill state taxes free 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. Fill state taxes free If the correct information is not shown, the credit may be reduced or disallowed. Fill state taxes free 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. Fill state taxes free For more information, see Publication 503, Child and Dependent Care Expenses. Fill state taxes free 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. Fill state taxes free The EIC is available to persons with or without a qualifying child. Fill state taxes free Credit has no effect on certain welfare benefits. Fill state taxes free   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. Fill state taxes free These programs include the following. Fill state taxes free Medicaid and supplemental security income (SSI). Fill state taxes free Supplemental Nutrition Assistance Program (food stamps). Fill state taxes free Low-income housing. Fill state taxes free Temporary Assistance for Needy Families (TANF). Fill state taxes free  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Fill state taxes free Check with your local benefit coordinator to find out if your refund will affect your benefits. Fill state taxes free 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. Fill state taxes free The specific rules you must meet depend on whether you have a qualifying child. Fill state taxes free If you have a qualifying child, the rules in Parts A, B, and D apply to you. Fill state taxes free If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Fill state taxes free  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. Fill state taxes free 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). Fill state taxes free The sections that follow provide additional information for some of the rules. Fill state taxes free Adjusted gross income (AGI). Fill state taxes free   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. Fill state taxes free Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Fill state taxes free Table 5-1. Fill state taxes free Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Fill state taxes free Second, you must meet all the rules in one of these columns, whichever applies. Fill state taxes free Third, you must meet the rule in this column. Fill state taxes free Part A. Fill state taxes free  Rules for Everyone Part B. Fill state taxes free  Rules If You Have a Qualifying Child Part C. Fill state taxes free  Rules If You Do Not Have a Qualifying Child Part D. Fill state taxes free  Figuring and Claiming the EIC 1. Fill state taxes free 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. Fill state taxes free 2. Fill state taxes free You must have a valid social security number. Fill state taxes free  3. Fill state taxes free Your filing status cannot be “Married filing separately. Fill state taxes free ” 4. Fill state taxes free You must be a U. Fill state taxes free S. Fill state taxes free citizen or resident alien all year. Fill state taxes free  5. Fill state taxes free You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Fill state taxes free  6. Fill state taxes free Your investment income must be $3,300 or less. Fill state taxes free  7. Fill state taxes free You must have earned income. Fill state taxes free 8. Fill state taxes free Your child must meet the relationship, age, residency, and joint return tests. Fill state taxes free  9. Fill state taxes free Your qualifying child cannot be used by more than one person to claim the EIC. Fill state taxes free  10. Fill state taxes free You generally cannot be a qualifying child of another person. Fill state taxes free 11. Fill state taxes free You must be at least age 25 but under age 65. Fill state taxes free  12. Fill state taxes free You cannot be the dependent of another person. Fill state taxes free  13. Fill state taxes free You generally cannot be a qualifying child of another person. Fill state taxes free  14. Fill state taxes free You must have lived in the United States more than half of the year. Fill state taxes free 15. Fill state taxes free 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. Fill state taxes free Social security number. Fill state taxes free   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). Fill state taxes free Any qualifying child listed on Schedule EIC also must have a valid SSN. Fill state taxes free (See Qualifying child , later, if you have a qualifying child. Fill state taxes free )   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. Fill state taxes free An example of a federally funded benefit is Medicaid. Fill state taxes free Investment income. Fill state taxes free   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Fill state taxes free If your investment income is more than $3,300, you cannot claim the credit. Fill state taxes free For most people, investment income is the total of the following amounts. Fill state taxes free Taxable interest (line 8a of Form 1040 or 1040A). Fill state taxes free Tax-exempt interest (line 8b of Form 1040 or 1040A). Fill state taxes free Dividend income (line 9a of Form 1040 or 1040A). Fill state taxes free Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Fill state taxes free  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. Fill state taxes free   For more information about investment income, see Publication 596, Earned Income Credit. Fill state taxes free Earned income. Fill state taxes free   Under Rule 7, you must have earned income to claim the EIC. Fill state taxes free 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. Fill state taxes free Earned income includes all of the following types of income. Fill state taxes free Wages, salaries, tips, and other taxable employee pay. Fill state taxes free Employee pay is earned income only if it is taxable. Fill state taxes free Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Fill state taxes free But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Fill state taxes free Net earnings from self-employment. Fill state taxes free Gross income received as a statutory employee. Fill state taxes free Gross income defined. Fill state taxes free   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). Fill state taxes free 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). Fill state taxes free 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. Fill state taxes free Self-employed persons. Fill state taxes free   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. Fill state taxes free If you do not, you may not get all the credit to which you are entitled. Fill state taxes free Disability benefits. Fill state taxes free   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. Fill state taxes free Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Fill state taxes free Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Fill state taxes free   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Fill state taxes free It does not matter whether you have reached minimum retirement age. Fill state taxes free If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Fill state taxes free Income that is not earned income. Fill state taxes free   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. Fill state taxes free Do not include any of these items in your earned income. Fill state taxes free Workfare payments. Fill state taxes free   Nontaxable workfare payments are not earned income for the EIC. Fill state taxes free 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. Fill state taxes free Qualifying child. Fill state taxes free   Under Rule 8, your child is a qualifying child if your child meets four tests. Fill state taxes free The four tests are: Relationship, Age, Residency, and Joint return. Fill state taxes free   The four tests are illustrated in Figure 5-C. Fill state taxes free See Publication 596 for more information about each test. Fill state taxes free Figure 5-C. Fill state taxes free Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Fill state taxes free . Fill state taxes free . Fill state taxes free 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 . Fill state taxes free . Fill state taxes free . Fill state taxes free 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. Fill state taxes free . Fill state taxes free . Fill state taxes free 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. Fill state taxes free . Fill state taxes free . Fill state taxes free Lived with you in the United States for more than half of 2013. Fill state taxes free  If the child did not live with you for the required time, see Publication 596 for more information. Fill state taxes free Figuring the EIC To figure the amount of your credit, you have two choices. Fill state taxes free Have the IRS figure the EIC for you. Fill state taxes free If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Fill state taxes free Figure the EIC yourself. Fill state taxes free If you want to do this, see How To Figure the EIC Yourself in Publication 596. Fill state taxes free Prev  Up  Next   Home   More Online Publications