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Form 1040 Ez 2012

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Form 1040 Ez 2012

Form 1040 ez 2012 36. Form 1040 ez 2012   Earned Income Credit (EIC) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Form 1040 ez 2012 Rules for EveryoneRule 1. Form 1040 ez 2012 Your AGI Must Be Less Than: Rule 2. Form 1040 ez 2012 You Must Have a Valid Social Security Number (SSN) Rule 3. Form 1040 ez 2012 Your Filing Status Cannot Be Married Filing Separately Rule 4. Form 1040 ez 2012 You Must Be a U. Form 1040 ez 2012 S. Form 1040 ez 2012 Citizen or Resident Alien All Year Rule 5. Form 1040 ez 2012 You Cannot File Form 2555 or Form 2555-EZ Rule 6. Form 1040 ez 2012 Your Investment Income Must Be $3,300 or Less Rule 7. Form 1040 ez 2012 You Must Have Earned Income Part B. Form 1040 ez 2012 Rules If You Have a Qualifying ChildRule 8. Form 1040 ez 2012 Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Form 1040 ez 2012 Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Form 1040 ez 2012 You Cannot Be a Qualifying Child of Another Taxpayer Part C. Form 1040 ez 2012 Rules If You Do Not Have a Qualifying ChildRule 11. Form 1040 ez 2012 You Must Be at Least Age 25 but Under Age 65 Rule 12. Form 1040 ez 2012 You Cannot Be the Dependent of Another Person Rule 13. Form 1040 ez 2012 You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Form 1040 ez 2012 You Must Have Lived in the United States More Than Half of the Year Part D. Form 1040 ez 2012 Figuring and Claiming the EICRule 15. Form 1040 ez 2012 Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Form 1040 ez 2012 John and Janet Smith (Form 1040A) Example 2. Form 1040 ez 2012 Kelly Green (Form 1040EZ) What's New Earned income amount is more. Form 1040 ez 2012  The maximum amount of income you can earn and still get the credit has increased. Form 1040 ez 2012 You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). Form 1040 ez 2012 Your adjusted gross income also must be less than the amount in the above list that applies to you. Form 1040 ez 2012 For details, see Rules 1 and 15. Form 1040 ez 2012 Investment income amount is more. Form 1040 ez 2012  The maximum amount of investment income you can have and still get the credit has increased to $3,300. Form 1040 ez 2012 See Rule 6. Form 1040 ez 2012 Reminders Increased EIC on certain joint returns. Form 1040 ez 2012  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Form 1040 ez 2012 As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Form 1040 ez 2012 When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Form 1040 ez 2012 Online help. Form 1040 ez 2012  You can use the EITC Assistant at www. Form 1040 ez 2012 irs. Form 1040 ez 2012 gov/eitc to find out if you are eligible for the credit. Form 1040 ez 2012 The EITC Assistant is available in English and Spanish. Form 1040 ez 2012 EIC questioned by IRS. Form 1040 ez 2012  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Form 1040 ez 2012 We will tell you what documents to send us. Form 1040 ez 2012 These may include: birth certificates, school records, medical records, etc. Form 1040 ez 2012 The process of establishing your eligibility will delay your refund. Form 1040 ez 2012 Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. Form 1040 ez 2012 A tax credit usually means more money in your pocket. Form 1040 ez 2012 It reduces the amount of tax you owe. Form 1040 ez 2012 The EIC may also give you a refund. Form 1040 ez 2012 How do you get the earned income credit?   To claim the EIC, you must: Qualify by meeting certain rules, and File a tax return, even if you: Do not owe any tax, Did not earn enough money to file a return, or Did not have income taxes withheld from your pay. Form 1040 ez 2012 When you complete your return, you can figure your EIC by using a worksheet in the instructions for Form 1040, Form 1040A, or Form 1040EZ. Form 1040 ez 2012 Or, if you prefer, you can let the IRS figure the credit for you. Form 1040 ez 2012 How will this chapter help you?   This chapter will explain the following. Form 1040 ez 2012 The rules you must meet to qualify for the EIC. Form 1040 ez 2012 How to figure the EIC. Form 1040 ez 2012 Useful Items - You may want to see: Publication 596 Earned Income Credit (EIC) Form (and Instructions) Schedule EIC Earned Income Credit (Qualifying Child Information) 8862 Information To Claim Earned Income Credit After Disallowance Do You Qualify for the Credit? To qualify to claim the EIC, you must first meet all of the rules explained in Part A, Rules for Everyone . Form 1040 ez 2012 Then you must meet the rules in Part B, Rules If You Have a Qualifying Child , or Part C, Rules If You Do Not Have a Qualifying Child . Form 1040 ez 2012 There is one final rule you must meet in Part D, Figuring and Claiming the EIC . Form 1040 ez 2012 You qualify for the credit if you meet all the rules in each part that applies to you. Form 1040 ez 2012 If you have a qualifying child, the rules in Parts A, B, and D apply to you. Form 1040 ez 2012 If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Form 1040 ez 2012 Table 36-1, Earned Income Credit in a Nutshell. Form 1040 ez 2012   Use Table 36–1 as a guide to Parts A, B, C, and D. Form 1040 ez 2012 The table is a summary of all the rules in each part. Form 1040 ez 2012 Do you have a qualifying child?   You have a qualifying child only if you have a child who meets the four tests described in Rule 8 and illustrated in Figure 36–1. Form 1040 ez 2012 If Improper Claim Made in Prior Year If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. Form 1040 ez 2012 You must also qualify to claim the EIC by meeting all the rules described in this chapter. Form 1040 ez 2012 However, if your EIC was denied or reduced as a result of a math or clerical error, do not attach Form 8862 to your next tax return. Form 1040 ez 2012 For example, if your arithmetic is incorrect, the IRS can correct it. Form 1040 ez 2012 If you do not provide a correct social security number, the IRS can deny the EIC. Form 1040 ez 2012 These kinds of errors are called math or clerical errors. Form 1040 ez 2012 If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. Form 1040 ez 2012 If your error was due to fraud, then you cannot claim the EIC for the next 10 years. Form 1040 ez 2012 More information. Form 1040 ez 2012   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. Form 1040 ez 2012 Part A. Form 1040 ez 2012 Rules for Everyone This part of the chapter discusses Rules 1 through 7. Form 1040 ez 2012 You must meet all seven rules to qualify for the earned income credit. Form 1040 ez 2012 If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the chapter. Form 1040 ez 2012 If you meet all seven rules in this part, then read either Part B or Part C (whichever applies) for more rules you must meet. Form 1040 ez 2012 Rule 1. Form 1040 ez 2012 Your 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. Form 1040 ez 2012 Adjusted gross income (AGI). Form 1040 ez 2012   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). Form 1040 ez 2012 If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Form 1040 ez 2012 Example. Form 1040 ez 2012 Your AGI is $38,550, you are single, and you have one qualifying child. Form 1040 ez 2012 You cannot claim the EIC because your AGI is not less than $37,870. Form 1040 ez 2012 However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,210. Form 1040 ez 2012 Community property. Form 1040 ez 2012   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3 ), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. Form 1040 ez 2012 This is different from the community property rules that apply under Rule 7 . Form 1040 ez 2012 Rule 2. Form 1040 ez 2012 You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). Form 1040 ez 2012 Any qualifying child listed on Schedule EIC also must have a valid SSN. Form 1040 ez 2012 (See Rule 8 if you have a qualifying child. Form 1040 ez 2012 ) If your social security card (or your spouse's, if filing a joint return) 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. Form 1040 ez 2012 An example of a federally funded benefit is Medicaid. Form 1040 ez 2012 If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U. Form 1040 ez 2012 S. Form 1040 ez 2012 citizen or permanent resident, ask the SSA for a new social security card without the legend. Form 1040 ez 2012 U. Form 1040 ez 2012 S. Form 1040 ez 2012 citizen. Form 1040 ez 2012   If you were a U. Form 1040 ez 2012 S. Form 1040 ez 2012 citizen when you received your SSN, you have a valid SSN. Form 1040 ez 2012 Valid for work only with INS or DHS authorization. Form 1040 ez 2012   If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. Form 1040 ez 2012 SSN missing or incorrect. Form 1040 ez 2012   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Form 1040 ez 2012 Other taxpayer identification number. Form 1040 ez 2012   You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). Form 1040 ez 2012 ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Form 1040 ez 2012 No SSN. Form 1040 ez 2012   If you do not have a valid SSN, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Form 1040 ez 2012 You cannot claim the EIC. Form 1040 ez 2012 Getting an SSN. Form 1040 ez 2012   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5, Application for a Social Security Card, with the SSA. Form 1040 ez 2012 You can get Form SS-5 online at www. Form 1040 ez 2012 socialsecurity. Form 1040 ez 2012 gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Form 1040 ez 2012 Filing deadline approaching and still no SSN. Form 1040 ez 2012   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Form 1040 ez 2012 Request an automatic 6-month extension of time to file your return. Form 1040 ez 2012 You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Form 1040 ez 2012 S. Form 1040 ez 2012 Individual Income Tax Return. Form 1040 ez 2012 For more information, see chapter 1 . Form 1040 ez 2012 File the return on time without claiming the EIC. Form 1040 ez 2012 After receiving the SSN, file an amended return (Form 1040X, Amended U. Form 1040 ez 2012 S. Form 1040 ez 2012 Individual Income Tax Return) claiming the EIC. Form 1040 ez 2012 Attach a filled-in Schedule EIC if you have a qualifying child. Form 1040 ez 2012 Table 36-1. Form 1040 ez 2012 Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Form 1040 ez 2012 Second, you must meet all the rules in one of these columns, whichever applies. Form 1040 ez 2012 Third, you must meet the rule in this column. Form 1040 ez 2012 Part A. Form 1040 ez 2012  Rules for Everyone Part B. Form 1040 ez 2012  Rules If You Have a Qualifying Child Part C. Form 1040 ez 2012  Rules If You Do Not Have a Qualifying Child Part D. Form 1040 ez 2012  Figuring and Claiming the EIC 1. Form 1040 ez 2012 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. Form 1040 ez 2012 2. Form 1040 ez 2012 You must have a valid social security number. Form 1040 ez 2012  3. Form 1040 ez 2012 Your filing status cannot be “Married filing separately. Form 1040 ez 2012 ” 4. Form 1040 ez 2012 You must be a U. Form 1040 ez 2012 S. Form 1040 ez 2012 citizen or resident alien all year. Form 1040 ez 2012  5. Form 1040 ez 2012 You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Form 1040 ez 2012  6. Form 1040 ez 2012 Your investment income must be $3,300 or less. Form 1040 ez 2012  7. Form 1040 ez 2012 You must have earned income. Form 1040 ez 2012 8. Form 1040 ez 2012 Your child must meet the relationship, age, residency, and joint return tests. Form 1040 ez 2012  9. Form 1040 ez 2012 Your qualifying child cannot be used by more than one person to claim the EIC. Form 1040 ez 2012  10. Form 1040 ez 2012 You cannot be a qualifying child of another person. Form 1040 ez 2012 11. Form 1040 ez 2012 You must be at least age 25 but under age 65. Form 1040 ez 2012  12. Form 1040 ez 2012 You cannot be the dependent of another person. Form 1040 ez 2012  13. Form 1040 ez 2012 You cannot be a qualifying child of another person. Form 1040 ez 2012  14. Form 1040 ez 2012 You must have lived in the United States more than half of the year. Form 1040 ez 2012 15. Form 1040 ez 2012 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. Form 1040 ez 2012 Rule 3. Form 1040 ez 2012 Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. Form 1040 ez 2012 Your filing status cannot be “Married filing separately. Form 1040 ez 2012 ” Spouse did not live with you. Form 1040 ez 2012   If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. Form 1040 ez 2012 In that case, you may be able to claim the EIC. Form 1040 ez 2012 For detailed information about filing as head of household, see chapter 2 . Form 1040 ez 2012 Rule 4. Form 1040 ez 2012 You Must Be a U. Form 1040 ez 2012 S. Form 1040 ez 2012 Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. Form 1040 ez 2012 You can use that filing status only if one spouse is a U. Form 1040 ez 2012 S. Form 1040 ez 2012 citizen or resident alien and you choose to treat the nonresident spouse as a U. Form 1040 ez 2012 S. Form 1040 ez 2012 resident. Form 1040 ez 2012 If you make this choice, you and your spouse are taxed on your worldwide income. Form 1040 ez 2012 If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status is not married filing jointly, enter “No” on the dotted line next to line 64a (Form 1040) or in the space to the left of line 38a (Form 1040A). Form 1040 ez 2012 If you need more information on making this choice, get Publication 519, U. Form 1040 ez 2012 S. Form 1040 ez 2012 Tax Guide for Aliens. Form 1040 ez 2012 Rule 5. Form 1040 ez 2012 You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Form 1040 ez 2012 You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. Form 1040 ez 2012 U. Form 1040 ez 2012 S. Form 1040 ez 2012 possessions are not foreign countries. Form 1040 ez 2012 See Publication 54, Tax Guide for U. Form 1040 ez 2012 S. Form 1040 ez 2012 Citizens and Resident Aliens Abroad, for more detailed information. Form 1040 ez 2012 Rule 6. Form 1040 ez 2012 Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. Form 1040 ez 2012 If your investment income is more than $3,300, you cannot claim the credit. Form 1040 ez 2012 For most people, investment income is the total of the following amounts. Form 1040 ez 2012 Taxable interest (line 8a of Form 1040 or 1040A). Form 1040 ez 2012 Tax-exempt interest (line 8b of Form 1040 or 1040A). Form 1040 ez 2012 Dividend income (line 9a of Form 1040 or 1040A). Form 1040 ez 2012 Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Form 1040 ez 2012 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. Form 1040 ez 2012 However, see Rule 6 in chapter 1 of Publication 596 if: You are filing Schedule E (Form 1040), Form 4797, or Form 8814, or You are reporting income from the rental of personal property on Form 1040, line 21. Form 1040 ez 2012 Rule 7. Form 1040 ez 2012 You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. Form 1040 ez 2012 If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Form 1040 ez 2012 If you are an employee, earned income includes all the taxable income you get from your employer. Form 1040 ez 2012 If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040. Form 1040 ez 2012 Earned Income Earned income includes all of the following types of income. Form 1040 ez 2012 Wages, salaries, tips, and other taxable employee pay. Form 1040 ez 2012 Employee pay is earned income only if it is taxable. Form 1040 ez 2012 Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Form 1040 ez 2012 But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. Form 1040 ez 2012 Net earnings from self-employment. Form 1040 ez 2012 Gross income received as a statutory employee. Form 1040 ez 2012 Wages, salaries, and tips. Form 1040 ez 2012   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Form 1040 ez 2012 You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Form 1040 ez 2012 Nontaxable combat pay election. Form 1040 ez 2012   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Form 1040 ez 2012 Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Form 1040 ez 2012 Figure the credit with and without your nontaxable combat pay before making the election. Form 1040 ez 2012   If you make the election, you must include in earned income all nontaxable combat pay you received. Form 1040 ez 2012 If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Form 1040 ez 2012 In other words, if one of you makes the election, the other one can also make it but does not have to. Form 1040 ez 2012   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. Form 1040 ez 2012 ” Self-employed persons and statutory employees. Form 1040 ez 2012   If you are self-employed or received income as a statutory employee, you must use the Form 1040 instructions to see if you qualify to get the EIC. Form 1040 ez 2012 Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. Form 1040 ez 2012 Each approved form exempts certain income from social security taxes. Form 1040 ez 2012 Each form is discussed here in terms of what is or is not earned income for the EIC. Form 1040 ez 2012 Form 4361. Form 1040 ez 2012   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Form 1040 ez 2012 This includes wages, salaries, tips, and other taxable employee compensation. Form 1040 ez 2012 A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Form 1040 ez 2012 Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Form 1040 ez 2012 Examples include fees for performing marriages and honoraria for delivering speeches. Form 1040 ez 2012 Form 4029. Form 1040 ez 2012   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Form 1040 ez 2012 However, amounts you received as a self-employed individual do not count as earned income. Form 1040 ez 2012 Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Form 1040 ez 2012 Disability Benefits 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. Form 1040 ez 2012 Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Form 1040 ez 2012 You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Form 1040 ez 2012 Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Form 1040 ez 2012 Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). Form 1040 ez 2012 Disability insurance payments. Form 1040 ez 2012   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Form 1040 ez 2012 It does not matter whether you have reached minimum retirement age. Form 1040 ez 2012 If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Form 1040 ez 2012 ” Income That Is Not Earned Income Examples of items that are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Form 1040 ez 2012 Do not include any of these items in your earned income. Form 1040 ez 2012 Earnings while an inmate. Form 1040 ez 2012   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Form 1040 ez 2012 This includes amounts for work performed while in a work release program or while in a halfway house. Form 1040 ez 2012 Workfare payments. Form 1040 ez 2012   Nontaxable workfare payments are not earned income for the EIC. Form 1040 ez 2012 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 private sector employment is not available, or (2) community service program activities. Form 1040 ez 2012 Community property. Form 1040 ez 2012   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3 ), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under those laws. Form 1040 ez 2012 That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Form 1040 ez 2012 Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Form 1040 ez 2012 Nevada, Washington, and California domestic partners. Form 1040 ez 2012   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Form 1040 ez 2012 Your earned income for the EIC does not include any amount earned by your partner. Form 1040 ez 2012 Your earned income includes the entire amount you earned. Form 1040 ez 2012 For details, see Publication 555. Form 1040 ez 2012 Conservation Reserve Program (CRP) payments. Form 1040 ez 2012   If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments are not earned income for the EIC. Form 1040 ez 2012 Nontaxable military pay. Form 1040 ez 2012   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Form 1040 ez 2012 Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Form 1040 ez 2012 See Publication 3, Armed Forces' Tax Guide, for more information. Form 1040 ez 2012    Combat pay. Form 1040 ez 2012 You can elect to include your nontaxable combat pay in earned income for the EIC. Form 1040 ez 2012 See Nontaxable combat pay election, earlier. Form 1040 ez 2012 Part B. Form 1040 ez 2012 Rules If You Have a Qualifying Child If you have met all of the rules in Part A , read Part B to see if you have a qualifying child. Form 1040 ez 2012 Part B discusses Rules 8 through 10. Form 1040 ez 2012 You must meet all three of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit with a qualifying child. Form 1040 ez 2012 You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Form 1040 ez 2012 (You cannot file Form 1040EZ. Form 1040 ez 2012 ) You also must complete Schedule EIC and attach it to your return. Form 1040 ez 2012 If you meet all the rules in Part A and this part, read Part D to find out what to do next. Form 1040 ez 2012 If you do not meet Rule 8, you do not have a qualifying child. Form 1040 ez 2012 Read Part C to find out if you can get the earned income credit without a qualifying child. Form 1040 ez 2012 Rule 8. Form 1040 ez 2012 Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. Form 1040 ez 2012 The four tests are: Relationship, Age, Residency, and Joint return. Form 1040 ez 2012 The four tests are illustrated in Figure 36–1. Form 1040 ez 2012 The paragraphs that follow contain more information about each test. Form 1040 ez 2012 Relationship Test To be your qualifying child, a child must be your: 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). Form 1040 ez 2012 The following definitions clarify the relationship test. Form 1040 ez 2012 Adopted child. Form 1040 ez 2012   An adopted child is always treated as your own child. Form 1040 ez 2012 The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Form 1040 ez 2012 Foster child. Form 1040 ez 2012   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. Form 1040 ez 2012 An authorized placement agency includes a state or local government agency. Form 1040 ez 2012 It also includes a tax-exempt organization licensed by a state. Form 1040 ez 2012 In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Form 1040 ez 2012 Example. Form 1040 ez 2012 Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. Form 1040 ez 2012 Debbie is your foster child. Form 1040 ez 2012 Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), 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 2013, regardless of age. Form 1040 ez 2012    The following examples and definitions clarify the age test. Form 1040 ez 2012 Example 1—child not under age 19. Form 1040 ez 2012 Your son turned 19 on December 10. Form 1040 ez 2012 Unless he was permanently and totally disabled or a student, he is not a qualifying child because, at the end of the year, he was not under age 19. Form 1040 ez 2012 Example 2—child not younger than you or your spouse. Form 1040 ez 2012 Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Form 1040 ez 2012 He is not disabled. Form 1040 ez 2012 Both you and your spouse are 21 years old and you file a joint return. Form 1040 ez 2012 Your brother is not your qualifying child because he is not younger than you or your spouse. Form 1040 ez 2012 Example 3—child younger than your spouse but not younger than you. Form 1040 ez 2012 The facts are the same as in Example 2 except that your spouse is 25 years old. Form 1040 ez 2012 Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. Form 1040 ez 2012 Student defined. Form 1040 ez 2012   To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. Form 1040 ez 2012 The 5 calendar months need not be consecutive. Form 1040 ez 2012   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. Form 1040 ez 2012 School defined. Form 1040 ez 2012   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Form 1040 ez 2012 However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. Form 1040 ez 2012 Vocational high school students. Form 1040 ez 2012   Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Form 1040 ez 2012 Permanently and totally disabled. Form 1040 ez 2012   Your child is permanently and totally disabled if both of the following apply. Form 1040 ez 2012 He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Form 1040 ez 2012 A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Form 1040 ez 2012 Residency Test Your child must have lived with you in the United States for more than half of 2013. Form 1040 ez 2012 The following definitions clarify the residency test. Form 1040 ez 2012 United States. Form 1040 ez 2012   This means the 50 states and the District of Columbia. Form 1040 ez 2012 It does not include Puerto Rico or U. Form 1040 ez 2012 S. Form 1040 ez 2012 possessions such as Guam. Form 1040 ez 2012 Homeless shelter. Form 1040 ez 2012   Your home can be any location where you regularly live. Form 1040 ez 2012 You do not need a traditional home. Form 1040 ez 2012 For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. Form 1040 ez 2012 Military personnel stationed outside the United States. Form 1040 ez 2012    U. Form 1040 ez 2012 S. Form 1040 ez 2012 military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Form 1040 ez 2012 Figure 36-1. Form 1040 ez 2012 Tests for Qualifying Child Please click here for the text description of the image. Form 1040 ez 2012 Qualifying child Extended active duty. Form 1040 ez 2012   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Form 1040 ez 2012 Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Form 1040 ez 2012 Birth or death of a child. Form 1040 ez 2012   A child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. Form 1040 ez 2012 Temporary absences. Form 1040 ez 2012   Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. Form 1040 ez 2012 Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Form 1040 ez 2012 Kidnapped child. Form 1040 ez 2012    A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. Form 1040 ez 2012 The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or your child's family. Form 1040 ez 2012 This treatment applies for all years until the child is returned. Form 1040 ez 2012 However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. Form 1040 ez 2012   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Form 1040 ez 2012 Joint Return Test To meet this test, the child cannot file a joint return for the year. Form 1040 ez 2012 Exception. Form 1040 ez 2012   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Form 1040 ez 2012 Example 1—child files joint return. Form 1040 ez 2012 You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Form 1040 ez 2012 He earned $25,000 for the year. Form 1040 ez 2012 The couple files a joint return. Form 1040 ez 2012 Because your daughter and her husband filed a joint return, she is not your qualifying child. Form 1040 ez 2012 Example 2—child files joint return only to claim a refund of withheld tax. Form 1040 ez 2012 Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Form 1040 ez 2012 They do not have a child. Form 1040 ez 2012 Neither is required to file a tax return. Form 1040 ez 2012 Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. Form 1040 ez 2012 The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Form 1040 ez 2012 Example 3—child files joint return to claim American opportunity credit. Form 1040 ez 2012 The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Form 1040 ez 2012 He and his wife are not required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Form 1040 ez 2012 Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Form 1040 ez 2012 The exception to the joint return test does not apply, so your son is not your qualifying child. Form 1040 ez 2012 Married child. Form 1040 ez 2012   Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) , described later. Form 1040 ez 2012 Social security number. Form 1040 ez 2012   The qualifying child must have a valid social security number (SSN) unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. Form 1040 ez 2012 You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), which is issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. Form 1040 ez 2012   If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. Form 1040 ez 2012 For more information about SSNs, see Rule 2 . Form 1040 ez 2012 Rule 9. Form 1040 ez 2012 Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. Form 1040 ez 2012 However, only one of these persons can actually treat the child as a qualifying child. Form 1040 ez 2012 Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Form 1040 ez 2012 The exemption for the child. Form 1040 ez 2012 The child tax credit. Form 1040 ez 2012 Head of household filing status. Form 1040 ez 2012 The credit for child and dependent care expenses. Form 1040 ez 2012 The exclusion for dependent care benefits. Form 1040 ez 2012 The EIC. Form 1040 ez 2012 The other person cannot take any of these benefits based on this qualifying child. Form 1040 ez 2012 In other words, you and the other person cannot agree to divide these tax benefits between you. Form 1040 ez 2012 The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Form 1040 ez 2012 The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Form 1040 ez 2012 However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Form 1040 ez 2012 Tiebreaker rules. Form 1040 ez 2012   To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. Form 1040 ez 2012 If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Form 1040 ez 2012 If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. Form 1040 ez 2012 If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Form 1040 ez 2012 If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Form 1040 ez 2012 If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Form 1040 ez 2012 If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Form 1040 ez 2012 If the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. Form 1040 ez 2012 See Example 8 . Form 1040 ez 2012   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Form 1040 ez 2012 See Examples 1 through 13 . Form 1040 ez 2012   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in Part C for people who do not have a qualifying child. Form 1040 ez 2012 If the other person cannot claim the EIC. Form 1040 ez 2012   If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. Form 1040 ez 2012 See Examples 6 and 7 . Form 1040 ez 2012 But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier. Form 1040 ez 2012 Examples. Form 1040 ez 2012 The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Form 1040 ez 2012 Example 1. Form 1040 ez 2012 You and your 2-year-old son Jimmy lived with your mother all year. Form 1040 ez 2012 You are 25 years old, unmarried, and your AGI is $9,000. Form 1040 ez 2012 Your only income was $9,000 from a part-time job. Form 1040 ez 2012 Your mother's only income was $20,000 from her job, and her AGI is $20,000. Form 1040 ez 2012 Jimmy's father did not live with you or Jimmy. Form 1040 ez 2012 The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Form 1040 ez 2012 Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. Form 1040 ez 2012 However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier for which that person qualifies). Form 1040 ez 2012 He is not a qualifying child of anyone else, including his father. Form 1040 ez 2012 If you do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). Form 1040 ez 2012 Example 2. Form 1040 ez 2012 The facts are the same as in Example 1 except your AGI is $25,000. Form 1040 ez 2012 Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Form 1040 ez 2012 Only you can claim him. Form 1040 ez 2012 Example 3. Form 1040 ez 2012 The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Form 1040 ez 2012 In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. Form 1040 ez 2012 The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child. Form 1040 ez 2012 Example 4. Form 1040 ez 2012 The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. Form 1040 ez 2012 Only one of you can claim each child. Form 1040 ez 2012 However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Form 1040 ez 2012 For example, if you claim one child, your mother can claim the other two. Form 1040 ez 2012 Example 5. Form 1040 ez 2012 The facts are the same as in Example 1 except that you are only 18 years old. Form 1040 ez 2012 This means you are a qualifying child of your mother. Form 1040 ez 2012 Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. Form 1040 ez 2012 Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Form 1040 ez 2012 If your mother meets all the other requirements for claiming the EIC and you do not claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. Form 1040 ez 2012 Example 6. Form 1040 ez 2012 The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Form 1040 ez 2012 Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Form 1040 ez 2012 Example 7. Form 1040 ez 2012 The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Form 1040 ez 2012 Your earned income is too high for you to claim the EIC. Form 1040 ez 2012 But your mother cannot claim the EIC either, because her AGI is not higher than yours. Form 1040 ez 2012 Example 8. Form 1040 ez 2012 The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have an AGI of $30,000 on a joint return. Form 1040 ez 2012 If you and your husband do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. Form 1040 ez 2012 Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. Form 1040 ez 2012 In other words, each parent's AGI can be treated as $15,000. Form 1040 ez 2012 Example 9. Form 1040 ez 2012 You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. Form 1040 ez 2012 In August and September, Joey lived with you. Form 1040 ez 2012 For the rest of the year, Joey lived with your husband, who is Joey's father. Form 1040 ez 2012 Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. Form 1040 ez 2012 At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. Form 1040 ez 2012 You and your husband will file separate returns. Form 1040 ez 2012 Your husband agrees to let you treat Joey as a qualifying child. Form 1040 ez 2012 This means, if your husband does not claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. Form 1040 ez 2012 However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Form 1040 ez 2012 See Rule 3 . Form 1040 ez 2012 Example 10. Form 1040 ez 2012 The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Form 1040 ez 2012 In this case, only your husband will be allowed to treat Joey as a qualifying child. Form 1040 ez 2012 This is because, during 2013, the boy lived with him longer than with you. Form 1040 ez 2012 You cannot claim the EIC (either with or without a qualifying child). Form 1040 ez 2012 However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. Form 1040 ez 2012 See Rule 3 . Form 1040 ez 2012 Example 11. Form 1040 ez 2012 You, your 5-year-old son and your son's father lived together all year. Form 1040 ez 2012 You and your son's father are not married. Form 1040 ez 2012 Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. Form 1040 ez 2012 Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Form 1040 ez 2012 Neither of you had any other income. Form 1040 ez 2012 Your son's father agrees to let you treat the child as a qualifying child. Form 1040 ez 2012 This means, if your son's father does not claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. Form 1040 ez 2012 Example 12. Form 1040 ez 2012 The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. Form 1040 ez 2012 In this case, only your son's father will be allowed to treat your son as a qualifying child. Form 1040 ez 2012 This is because his AGI, $14,000, is more than your AGI, $12,000. Form 1040 ez 2012 You cannot claim the EIC (either with or without a qualifying child). Form 1040 ez 2012 Example 13. Form 1040 ez 2012 You and your 7-year-old niece, your sister's child, lived with your mother all year. Form 1040 ez 2012 You are 25 years old, and your AGI is $9,300. Form 1040 ez 2012 Your only income was from a part-time job. Form 1040 ez 2012 Your mother's AGI is $15,000. Form 1040 ez 2012 Her only income was from her job. Form 1040 ez 2012 Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Form 1040 ez 2012 Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. Form 1040 ez 2012 However, only your mother can treat her as a qualifying child. Form 1040 ez 2012 This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Form 1040 ez 2012 Special rule for divorced or separated parents (or parents who live apart). Form 1040 ez 2012   A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true. Form 1040 ez 2012 The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of 2013, whether or not they are or were married. Form 1040 ez 2012 The child received over half of his or her support for the year from the parents. Form 1040 ez 2012 The child is in the custody of one or both parents for more than half of 2013. Form 1040 ez 2012 Either of the following statements is true. Form 1040 ez 2012 The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. Form 1040 ez 2012 If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Form 1040 ez 2012 A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2013. Form 1040 ez 2012  For details, see chapter 3. Form 1040 ez 2012 Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. Form 1040 ez 2012 Applying Rule 9 to divorced or separated parents (or parents who live apart). Form 1040 ez 2012   If a child is treated as the qualifying child of the noncustodial parent under the special rule just described for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. Form 1040 ez 2012 However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC and other tax benefits listed earlier in this chapter. Form 1040 ez 2012 If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child. Form 1040 ez 2012 Example 1. Form 1040 ez 2012 You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Form 1040 ez 2012 Your AGI is $10,000. Form 1040 ez 2012 Your mother’s AGI is $25,000. Form 1040 ez 2012 Your son's father did not live with you or your son. Form 1040 ez 2012 Under the special rule for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. Form 1040 ez 2012 However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. Form 1040 ez 2012 You and your mother did not have any child care expenses or dependent care benefits. Form 1040 ez 2012 If you do not claim your son as a qualifying child, your mother can claim him as a qualifying child for the EIC and head of household filing status, if she qualifies for these tax benefits. Form 1040 ez 2012 Example 2. Form 1040 ez 2012 The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Form 1040 ez 2012 Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Form 1040 ez 2012 Example 3. Form 1040 ez 2012 The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the EIC. Form 1040 ez 2012 Your mother also claims him as a qualifying child for head of household filing status. Form 1040 ez 2012 You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Form 1040 ez 2012 The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Form 1040 ez 2012 Rule 10. Form 1040 ez 2012 You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Form 1040 ez 2012 ) if all of the following statements are true. Form 1040 ez 2012 You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Form 1040 ez 2012 Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). Form 1040 ez 2012 You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Form 1040 ez 2012 You lived with that person in the United States for more than half of the year. Form 1040 ez 2012 You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). Form 1040 ez 2012 For more details about the tests to be a qualifying child, see Rule 8 . Form 1040 ez 2012 If you are a qualifying child of another taxpayer, you cannot claim the EIC. Form 1040 ez 2012 This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Form 1040 ez 2012 Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Form 1040 ez 2012 Example. Form 1040 ez 2012 You and your daughter lived with your mother all year. Form 1040 ez 2012 You are 22 years old, unmarried, and attended a trade school full time. Form 1040 ez 2012 You had a part-time job and earned $5,700. Form 1040 ez 2012 You had no other income. Form 1040 ez 2012 Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Form 1040 ez 2012 She can claim the EIC if she meets all the other requirements. Form 1040 ez 2012 Because you are your mother's qualifying child, you cannot claim the EIC. Form 1040 ez 2012 This is so even if your mother cannot or does not claim the EIC. Form 1040 ez 2012 Child of person not required to file a return. Form 1040 ez 2012   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Form 1040 ez 2012 Example. Form 1040 ez 2012 The facts are the same as in the last example except your mother had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Form 1040 ez 2012 As a result, you are not your mother's qualifying child. Form 1040 ez 2012 You can claim the EIC if you meet all the other requirements to do so. Form 1040 ez 2012   See Rule 10 in Publication 596 for additional examples. Form 1040 ez 2012 Part C. Form 1040 ez 2012 Rules If You Do Not Have a Qualifying Child Read this part if you: Do not have a qualifying child, and Have met all the rules in Part A . Form 1040 ez 2012  Part C discusses Rules 11 through 14. Form 1040 ez 2012 You must meet all four of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit without a qualifying child. Form 1040 ez 2012 If you have a qualifying child, the rules in this part do not apply to you. Form 1040 ez 2012 You can claim the credit only if you meet all the rules in Parts A, B, and D. Form 1040 ez 2012 See Rule 8 to find out if you have a qualifying child. Form 1040 ez 2012 Rule 11. Form 1040 ez 2012 You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. Form 1040 ez 2012 If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2013. Form 1040 ez 2012 It does not matter which spouse meets the age test, as long as one of the spouses does. Form 1040 ez 2012 You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Form 1040 ez 2012 If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1948, and before January 2, 1989. Form 1040 ez 2012 If neither you nor your spouse meets the age test, you cannot claim the EIC. Form 1040 ez 2012 Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Form 1040 ez 2012 Death of spouse. Form 1040 ez 2012   If you are filing a joint return with your spouse who died in 2013, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. Form 1040 ez 2012 Example 1. Form 1040 ez 2012 You are age 28 and unmarried. Form 1040 ez 2012 You meet the age test. Form 1040 ez 2012 Example 2—spouse meets age test. Form 1040 ez 2012 You are married and filing a joint return. Form 1040 ez 2012 You are age 23 and your spouse is age 27. Form 1040 ez 2012 You meet the age test because your spouse is at least age 25 but under age 65. Form 1040 ez 2012 Example 3—spouse dies in 2013. Form 1040 ez 2012 You are married and filing a joint return with your spouse who died in August 2013. Form 1040 ez 2012 You are age 67. Form 1040 ez 2012 Your spouse would have become age 65 in November 2013. Form 1040 ez 2012 Because your spouse was under age 65 when she died, you meet the age test. Form 1040 ez 2012 Rule 12. Form 1040 ez 2012 You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. Form 1040 ez 2012 If you are filing a joint return, you meet this rule if: You checked both box 6a and box 6b on Form 1040 or 1040A, or You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $20,000 on that line. Form 1040 ez 2012 If you are not sure whether someone else can claim you (or your spouse, if filing a joint return) as a dependent, read the rules for claiming a dependent in chapter 3. Form 1040 ez 2012 If someone else can claim you (or your spouse, if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit. Form 1040 ez 2012 Example 1. Form 1040 ez 2012 In 2013, you were age 25, single, and living at home with your parents. Form 1040 ez 2012 You worked and were not a student. Form 1040 ez 2012 You earned $7,500. Form 1040 ez 2012 Your parents cannot claim you as a dependent. Form 1040 ez 2012 When you file your return, you claim an exemption for yourself by not checking the “You” box on line 5 of your Form 1040EZ and by entering $10,000 on that line. Form 1040 ez 2012 You meet this rule. Form 1040 ez 2012 You can claim the EIC if you meet all the other requirements. Form 1040 ez 2012 Example 2. Form 1040 ez 2012 The facts are the same as in Example 1 , except that you earned $2,000. Form 1040 ez 2012 Your parents can claim you as a dependent but decide not to. Form 1040 ez 2012 You do not meet this rule. Form 1040 ez 2012 You cannot claim the credit because your parents could have claimed you as a dependent. Form 1040 ez 2012 Joint returns. Form 1040 ez 2012   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Form 1040 ez 2012   However, another person may be able to claim you as a dependent if you and your spouse file a joint return only to get a refund of income tax withheld or estimated tax paid. Form 1040 ez 2012 But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Form 1040 ez 2012 Example 1. Form 1040 ez 2012 You are 26 years old. Form 1040 ez 2012 You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Form 1040 ez 2012 Neither you nor your wife is required to file a tax return. Form 1040 ez 2012 You do not have a child. Form 1040 ez 2012 Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. Form 1040 ez 2012 Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Form 1040 ez 2012 They can claim exemptions for you and your wife if all the other tests to do so are met. Form 1040 ez 2012 Example 2. Form 1040 ez 2012 The facts are the same as in Example 1 except no taxes were taken out of your pay. Form 1040 ez 2012 Also, you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. Form 1040 ez 2012 Because claiming the EIC is your reason for filing the return, you are not filing it only to get a refund of income tax withheld or estimated tax paid. Form 1040 ez 2012 Your parents cannot claim an exemption for either you or your wife. Form 1040 ez 2012 Rule 13. Form 1040 ez 2012 You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Form 1040 ez 2012 ) if all of the following statements are true. Form 1040 ez 2012 You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Form 1040 ez 2012 Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). Form 1040 ez 2012 You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student (as defined in Rule 8 ), and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Form 1040 ez 2012 You lived with that person in the United States for more than half of the year. Form 1040 ez 2012 You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). Form 1040 ez 2012 For more details about the tests to be a qualifying child, see Rule 8 . Form 1040 ez 2012 If you are a qualifying child of another taxpayer, you cannot claim the EIC. Form 1040 ez 2012 This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Form 1040 ez 2012 Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Form 1040 ez 2012 Example. Form 1040 ez 2012 You lived with your mother all year. Form 1040 ez 2012 You are age 26, unmarried, and permanently and totally disabled. Form 1040 ez 2012 Your only income was from a community center where you went three days a week to answer telephones. Form 1040 ez 2012 You earned $5,000 for the year and provided more than half of your own support. Form 1040 ez 2012 Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Form 1040 ez 2012 She can claim the EIC if she meets all the other requirements. Form 1040 ez 2012 Because you are a qualifying child of your mother, you cannot claim the EIC. Form 1040 ez 2012 This is so even if your mother cannot or does not claim the EIC. Form 1040 ez 2012 Joint returns. Form 1040 ez 2012   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Form 1040 ez 2012   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return for the year only to get a refund of income tax withheld or estimated tax paid. Form 1040 ez 2012 But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Form 1040 ez 2012 Child of person not required to file a return. Form 1040 ez 2012   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Form 1040 ez 2012 Example. Form 1040 ez 2012 You lived all year with your father. Form 1040 ez 2012 You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Form 1040 ez 2012 You have no other income, no children, and provided more than half of your own support. Form 1040 ez 2012 Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Form 1040 ez 2012 As a result, you are not your father's qualifying child. Form 1040 ez 2012 You can claim the EIC if you meet all the other requirements to do so. Form 1040 ez 2012   See Rule 13 in Publication 596 for additional examples. Form 1040 ez 2012 Rule 14. Form 1040 ez 2012 You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. Form 1040 ez 2012 If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Form 1040 ez 2012 United States. Form 1040 ez 2012   This means the 50 states and the District of Columbia. Form 1040 ez 2012 It does not include Puerto Rico or U. Form 1040 ez 2012 S. Form 1040 ez 2012 possessions such as Guam. Form 1040 ez 2012 Homeless shelter. Form 1040 ez 2012   Your home can be any location where you regularly live. Form 1040 ez 2012 You do not need a traditional home. Form 1040 ez 2012 If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Form 1040 ez 2012 Military personnel stationed outside the United States. Form 1040 ez 2012   U. Form 1040 ez 2012 S. Form 1040 ez 2012 military personnel stationed outside the United States on extended active duty (defined in Rule 8 ) are considered to live in the United States during that duty period for purposes of the EIC. Form 1040 ez 2012 Part D. Form 1040 ez 2012 Figuring and Claiming the EIC Read this part if you have met all the rules in Parts A and B, or all the rules in Parts A and C. Form 1040 ez 2012 Part D discusses Rule 15 . Form 1040 ez 2012 You must meet this rule, in addition to the rules in Parts A and B , or Parts A and C , to qualify for the earned income credit. Form 1040 ez 2012 This part of the chapter also explains how to figure the amount of your credit. Form 1040 ez 2012 You have two choices. Form 1040 ez 2012 Have the IRS figure the EIC for you. Form 1040 ez 2012 If you want to do this, see IRS Will Figure the EIC for You . Form 1040 ez 2012 Figure the EIC yourself. Form 1040 ez 2012 If you want to do this, see How To Figure the EIC Yourself . Form 1040 ez 2012 Rule 15. Form 1040 ez 2012 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. Form 1040 ez 2012 Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Form 1040 ez 2012 Employee pay is earned income only if it is taxable. Form 1040 ez 2012 Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Form 1040 ez 2012 But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Form 1040 ez 2012 Earned income is explained in detail in Rule 7 . Form 1040 ez 2012 Figuring earned income. Form 1040 ez 2012   If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions. Form 1040 ez 2012   Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b or the Form 1040A instructions for lines 38a and 38b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b. Form 1040 ez 2012   When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Form 1040 ez 2012 You will then reduce that amount by any amount included on that line and described in the following list: Scholarship or fellowship grants not reported on a Form W-2, Inmate's income, and Pension or annuity from deferred compensation plans. Form 1040 ez 2012 Scholarship or fellowship grants not reported on a Form W-2. Form 1040 ez 2012   A scholarship or fellowship grant that was not reported to you on a Form W-2 is not considered earned income for the earned income credit. Form 1040 ez 2012 Inmate's income. Form 1040 ez 2012   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Form 1040 ez 2012 This includes amounts received for work performed while in a work release program or while in a halfway house. Form 1040 ez 2012 If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “PRI” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). Form 1040 ez 2012 Pension or annuity from deferred compensation plans. Form 1040 ez 2012   A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is not considered earned income for the earned income credit. Form 1040 ez 2012 If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “DFC” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). Form 1040 ez 2012 This amount may be reported in box 11 of your Form W-2. Form 1040 ez 2012 If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Form 1040 ez 2012 Clergy. Form 1040 ez 2012   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result in the first space of the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b. Form 1040 ez 2012 Put “Clergy” on the dotted line next to line 64a (Form 1040). Form 1040 ez 2012 Church employees. Form 1040 ez 2012    A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Form 1040 ez 2012 If you received wages as a
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The Form 1040 Ez 2012

Form 1040 ez 2012 Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. Form 1040 ez 2012 Farm inventory, Farm Inventory Accounting periods, Introduction Accrual method of accounting, Accrual Method Additional Medicare Tax withholding, What's New for 2013, Additional Medicare Tax. Form 1040 ez 2012 Adjusted basis for installment sale, Adjusted basis for installment sale purposes. Form 1040 ez 2012 Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. Form 1040 ez 2012 Alternative Depreciation System (ADS), Required use of ADS. Form 1040 ez 2012 , ADS election. Form 1040 ez 2012 Amortization Going into business, Business Start-Up Costs Reforestation expenses, Reforestation Costs Section 197 intangibles, Section 197 Intangibles Assessments By conservation district, Assessment by Conservation District Depreciable property, Assessment for Depreciable Property Assistance (see Tax help) Automobiles, depreciation, Limits for passenger automobiles. Form 1040 ez 2012 B Bankruptcy, Bankruptcy. Form 1040 ez 2012 Barter income, Barter income. Form 1040 ez 2012 Basis Adjusted, Adjusted basis. Form 1040 ez 2012 Installment sale, Adjusted basis for installment sale purposes. Form 1040 ez 2012 Involuntary conversion, Basis for depreciation. Form 1040 ez 2012 Like-kind exchange, Basis for depreciation. Form 1040 ez 2012 Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. Form 1040 ez 2012 Shareholder's basis, Property Distributed From a Partnership or Corporation Basis of assets Adjusted basis, Adjusted Basis Allocating to several assets, Allocating the Basis Changed to business use, Property changed from personal to business or rental use. Form 1040 ez 2012 Constructing assets, Constructing assets. Form 1040 ez 2012 Cost, Cost Basis Decreases, Decreases to Basis Depreciation, What Is the Basis for Depreciation? Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Gifts, Property Received as a Gift Increases, Increases to Basis Real property, Real Property Received for services, Property received for services. Form 1040 ez 2012 Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. Form 1040 ez 2012 Books and records, Importance of Records Breeding fees, Breeding Fees Business income limit, section 179 expense deduction, Business Income Limit Business use of home, Business Use of Your Home C Canceled debt, Cancellation of Debt Capital assets, Capital Assets Capital expenses, Capital Expenses Car expenses, Truck and Car Expenses Cash method of accounting, Cash Method Casualties and thefts Adjustments to basis, Adjustments to basis. Form 1040 ez 2012 Casualty, defined, Casualty. Form 1040 ez 2012 Disaster area losses, Disaster Area Losses Leased property, Leased property. Form 1040 ez 2012 Livestock, Livestock or produce bought for resale. Form 1040 ez 2012 , Raised draft, breeding, dairy, or sporting animals. Form 1040 ez 2012 Reimbursement, Insurance and other reimbursements. Form 1040 ez 2012 Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. Form 1040 ez 2012 Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. Form 1040 ez 2012 Christmas trees, Christmas tree cultivation. Form 1040 ez 2012 , Christmas trees. Form 1040 ez 2012 Club dues, Club dues and membership fees. Form 1040 ez 2012 Comments on publication, Comments and suggestions. Form 1040 ez 2012 Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. Form 1040 ez 2012 Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. Form 1040 ez 2012 , Community property. Form 1040 ez 2012 Computer, software, Computer software. Form 1040 ez 2012 Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. Form 1040 ez 2012 Conservation Reserve Program, Conservation Reserve Program (CRP) payments. Form 1040 ez 2012 Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. Form 1040 ez 2012 Constructive receipt of income, Constructive receipt. Form 1040 ez 2012 Contamination, Soil or other environmental contamination. Form 1040 ez 2012 Contract price, Contract price. Form 1040 ez 2012 Converted wetland, Converted Wetland and Highly Erodible Cropland Cooperatives, income from, Income From Cooperatives Cost-sharing exclusion, Cost-Sharing Exclusion (Improvements) Counter-cyclical payments, Direct payments and counter-cyclical payments. Form 1040 ez 2012 , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Credits Employment, Employment Credits Fuel tax, Fuel tax credit and refund. Form 1040 ez 2012 , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. Form 1040 ez 2012 Social security coverage, How to become insured under social security. Form 1040 ez 2012 State unemployment tax, Tax rate and credit. Form 1040 ez 2012 Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. Form 1040 ez 2012 Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. Form 1040 ez 2012 Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. Form 1040 ez 2012 , Section 1231 transactions. Form 1040 ez 2012 , Gain or loss. Form 1040 ez 2012 Cropland, highly erodible, Converted Wetland and Highly Erodible Cropland D Damage Casualties and thefts, Casualties and Thefts Crop insurance, Crop Insurance and Crop Disaster Payments Tree seedlings, Tree Seedlings Debt Bad, Nonbusiness bad debt. Form 1040 ez 2012 Canceled, Cancellation of Debt, Canceled debt excluded from income. Form 1040 ez 2012 , Cancellation of debt. Form 1040 ez 2012 , Canceled debt. Form 1040 ez 2012 Nonrecourse, Amount realized on a nonrecourse debt. Form 1040 ez 2012 Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. Form 1040 ez 2012 Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. Form 1040 ez 2012 Conservation assets, Depreciable conservation assets. Form 1040 ez 2012 Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. Form 1040 ez 2012 Listed property, Additional Rules for Listed Property Raised livestock, Livestock. Form 1040 ez 2012 Recapture, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Section 1250 Property When to file, Do You Have To File Form 4562? Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Form 1040 ez 2012 Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Form 1040 ez 2012 Direct payments, Direct payments and counter-cyclical payments. Form 1040 ez 2012 , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Disaster area losses, Disaster Area Losses Disaster payments, Crop Insurance and Crop Disaster Payments Disaster relief grants, Federal disaster relief grants. Form 1040 ez 2012 Disaster relief payments, Qualified disaster relief payments. Form 1040 ez 2012 Dispositions, Sale or other disposal of land during 9-year period. Form 1040 ez 2012 , Gain on sale of farmland. Form 1040 ez 2012 , Introduction Domestic production activities deduction, Domestic Production Activities Deduction Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E e-file, Reminders Easement, Easements and rights-of-way. Form 1040 ez 2012 , Easements. Form 1040 ez 2012 Election ADS depreciation, Electing ADS. Form 1040 ez 2012 , ADS election. Form 1040 ez 2012 Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. Form 1040 ez 2012 Cutting of timber, Election to treat cutting as a sale or exchange. Form 1040 ez 2012 Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. Form 1040 ez 2012 Out of installment method, Electing out of the installment method. Form 1040 ez 2012 Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. Form 1040 ez 2012 Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. Form 1040 ez 2012 Employer identification number, Reminders, Employer identification number (EIN). Form 1040 ez 2012 Endangered species recovery expenses, Endangered species recovery expenses. Form 1040 ez 2012 Environmental contamination, Soil or other environmental contamination. Form 1040 ez 2012 Estimated tax Farm gross income, Gross Income From Farming Gross income, Gross Income Penalties, Estimated Tax Penalty for 2013 Exchanges Basis Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Like-Kind Exchanges Excise taxes Credit, Claiming a Credit Diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Farming purposes, Fuels Used in Farming Home use of fuels, Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines Off-highway uses, Fuels Used in Off-Highway Business Use Refund, Claiming a Refund F Fair market value defined, Fair market value (FMV). Form 1040 ez 2012 , Fair market value (FMV). Form 1040 ez 2012 Family member Business expenses, Special rule for related persons. Form 1040 ez 2012 Installment sale, Sale to a related person. Form 1040 ez 2012 Like-kind exchange, Like-kind exchanges between related persons. Form 1040 ez 2012 Loss on sale or exchange of property, Losses from sales or exchanges between related persons. Form 1040 ez 2012 Personal-use property, Personal-use property. Form 1040 ez 2012 Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. Form 1040 ez 2012 , Farm. Form 1040 ez 2012 Income averaging, Income Averaging for Farmers Rental, Farm rental. Form 1040 ez 2012 Sale of, Sale of a Farm Farmer, Farmer. Form 1040 ez 2012 Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax Fertilizer, Fertilizer and Lime, Fertilizer and Lime Foreclosure, Foreclosure or Repossession Forestation costs, Forestation and reforestation costs. Form 1040 ez 2012 Form 1099-A, Form 1099-A. Form 1040 ez 2012 , Forms 1099-A and 1099-C. Form 1040 ez 2012 1099-C, Cancellation of Debt, Form 1099-C. Form 1040 ez 2012 , Forms 1099-A and 1099-C. Form 1040 ez 2012 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. Form 1040 ez 2012 1099-PATR, Form 1099-PATR. Form 1040 ez 2012 1128, Introduction 2210-F, Estimated Tax Penalty for 2013 3115, Changes in Methods of Accounting 4136, Claiming a Credit 4562, Do You Have To File Form 4562? 4797, Form 4797. Form 1040 ez 2012 , Recapture. Form 1040 ez 2012 , Reporting the exchange. Form 1040 ez 2012 4835, Rents (Including Crop Shares) 5213, Using the presumption later. Form 1040 ez 2012 6252, Form 6252. Form 1040 ez 2012 8822, Reminders 8824, Reporting the exchange. Form 1040 ez 2012 8849, Claiming a Refund 8886, Reminders 940, Form 940. Form 1040 ez 2012 943, Form 943. Form 1040 ez 2012 982, Form 982 I-9, Form I-9. Form 1040 ez 2012 SS-4, Reminders, Employer identification number (EIN). Form 1040 ez 2012 SS-5, Obtaining a social security number. Form 1040 ez 2012 T (Timber), Form T (Timber). Form 1040 ez 2012 W-2, Form W-2. Form 1040 ez 2012 W-4, Reminders, New hire reporting. Form 1040 ez 2012 , Form W-4. Form 1040 ez 2012 W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. Form 1040 ez 2012 Free tax services, How To Get Tax Help, Free help with your tax return. Form 1040 ez 2012 Fuel tax credit or refund, Fuel tax credit and refund. Form 1040 ez 2012 , How To Claim a Credit or Refund G Gains and losses Basis of assets, Cost Basis Capital assets, defined, Capital Assets Casualty, How To Figure a Loss, Figuring a Gain Installment sales, Installment Sales Livestock, Livestock Long- or short-term, Long and Short Term Ordinary or capital, Ordinary or Capital Gain or Loss Sale of farm, Sale of a Farm Section 1231, Section 1231 Gains and Losses Theft, How To Figure a Loss, Figuring a Gain Timber, Timber General asset accounts, How Do You Use General Asset Accounts? Gifts, Crop shares you give to others (gift). Form 1040 ez 2012 , Cost related to gifts. Form 1040 ez 2012 , Property Received as a Gift, Gift. Form 1040 ez 2012 Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. Form 1040 ez 2012 Gross profit percentage, Gross profit percentage. Form 1040 ez 2012 Gross profit, defined, Gross profit. Form 1040 ez 2012 Guarantee, Debt not payable on demand. Form 1040 ez 2012 H Health insurance deduction, Self-employed health insurance deduction. Form 1040 ez 2012 Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. Form 1040 ez 2012 Holding period, Holding period. Form 1040 ez 2012 Horticultural structure, Horticultural structure. Form 1040 ez 2012 I Illegal irrigation subsidy, Illegal federal irrigation subsidy. Form 1040 ez 2012 Important dates, Important Dates for 2014 Improvements, Cost-Sharing Exclusion (Improvements) Income Accounting for, Accounting Methods Accrual method of accounting, Income Canceled debt excluded, Cancellation of Debt From farming, Farm Income, Gross income from farming. Form 1040 ez 2012 , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. Form 1040 ez 2012 Schedule F, Farm Income Withholding of tax, Federal Income Tax Withholding Income averaging (see Farm: Income averaging) Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions? Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number. Form 1040 ez 2012 Inherited property, Inherited Property Insolvency, Insolvency. Form 1040 ez 2012 Installment sales, Form 6252. Form 1040 ez 2012 Electing out, Electing out of the installment method. Form 1040 ez 2012 Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. Form 1040 ez 2012 Unstated interest, Unstated interest. Form 1040 ez 2012 Insurance, Insurance, Self-employed health insurance deduction. Form 1040 ez 2012 Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. Form 1040 ez 2012 Unstated, Unstated interest. Form 1040 ez 2012 Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. Form 1040 ez 2012 Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. Form 1040 ez 2012 , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. Form 1040 ez 2012 Project, Irrigation Project L Labor hired, Labor Hired Landlord participation, Landlord Participation in Farming Lease or purchase, Lease or Purchase Life tenant (see Term interests) Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Lime, Fertilizer and Lime Limits At-risk, At-Risk Limits Business use of home, Deduction limit. Form 1040 ez 2012 Capital losses, Treatment of Capital Losses Conservation expenses, Assessment for Depreciable Property, 25% Limit on Deduction Depreciation Business-use, What Is the Business-Use Requirement? Excluded farm debt, Exclusion limit. Form 1040 ez 2012 Farm losses, Losses From Operating a Farm Loss of personal-use property, Deduction Limits on Losses of Personal-Use Property Not-for-profit farming, Not-for-Profit Farming Passive activity, Passive Activity Limits Percentage depletion, Taxable income limit. Form 1040 ez 2012 Prepaid farm supplies, Deduction limit. Form 1040 ez 2012 Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. Form 1040 ez 2012 Business income, Business Income Limit Dollar, Dollar Limits Time to keep records, How Long To Keep Records Listed property Defined, What Is Listed Property? Passenger automobile, Passenger automobiles. Form 1040 ez 2012 Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. Form 1040 ez 2012 Casualty and theft losses, Livestock or produce bought for resale. Form 1040 ez 2012 Crop shares, Crop shares you use to feed livestock. Form 1040 ez 2012 Depreciation, Livestock. Form 1040 ez 2012 Diseased, Diseased livestock. Form 1040 ez 2012 Feed assistance, Feed Assistance and Payments Immature, Immature livestock. Form 1040 ez 2012 Losses, Loss of livestock. Form 1040 ez 2012 , Livestock Purchased, Purchased livestock. Form 1040 ez 2012 Raised, Raised livestock. Form 1040 ez 2012 Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. Form 1040 ez 2012 Used in a farm business, Livestock used in farm business. Form 1040 ez 2012 Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Form 1040 ez 2012 Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. Form 1040 ez 2012 Losses At-risk limits, At-Risk Limits Casualty, Casualties, Thefts, and Condemnations Disaster areas, Disaster Area Losses Farming, Farming Losses Growing crops, Loss of growing plants, produce, and crops. Form 1040 ez 2012 Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. Form 1040 ez 2012 Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. Form 1040 ez 2012 Lost property, Mislaid or lost property. Form 1040 ez 2012 M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Form 1040 ez 2012 Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. Form 1040 ez 2012 Nontaxable transfer, Property acquired in a nontaxable transfer. Form 1040 ez 2012 Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. Form 1040 ez 2012 Membership fees, Club dues and membership fees. Form 1040 ez 2012 Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. Form 1040 ez 2012 Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. Form 1040 ez 2012 Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Form 1040 ez 2012 Nontaxable transfer, Property acquired in a nontaxable transfer. Form 1040 ez 2012 Percentage tables, Rules for using the tables. Form 1040 ez 2012 Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. Form 1040 ez 2012 Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. Form 1040 ez 2012 Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. Form 1040 ez 2012 P Partners, limited, Limited partner. Form 1040 ez 2012 Partners, retired, Retired partner. Form 1040 ez 2012 Partners, Spouse, Business Owned and Operated by Spouses. Form 1040 ez 2012 Partnership, Partnership income or loss. Form 1040 ez 2012 Passenger automobile, Passenger automobiles. Form 1040 ez 2012 Pasture income, Pasture income and rental. Form 1040 ez 2012 Patronage dividends, Patronage Dividends Payments considered received, Payments Received or Considered Received Payments received, Payments Received or Considered Received Penalties Estimated tax, Estimated Tax Penalty for 2013 Returns, Estimated Tax Penalty for 2013 Trust fund recovery, Trust fund recovery penalty. Form 1040 ez 2012 Per-unit retain certificates, Per-Unit Retain Certificates Personal expenses, Personal, Living, and Family Expenses Placed in service, Placed in Service, What Is the Placed-in-Service Date? Postponing casualty gain, Postponing Gain Prepaid expense Advance premiums, Advance premiums. Form 1040 ez 2012 Extends useful life, Prepayment. Form 1040 ez 2012 Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. Form 1040 ez 2012 Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. Form 1040 ez 2012 Received for services, Property received for services. Form 1040 ez 2012 Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. Form 1040 ez 2012 Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. Form 1040 ez 2012 Section 1255, Section 1255 property. Form 1040 ez 2012 Tangible personal, Tangible personal property. Form 1040 ez 2012 Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. Form 1040 ez 2012 Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. Form 1040 ez 2012 Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. Form 1040 ez 2012 Basis reductions, Recapture of basis reductions. Form 1040 ez 2012 Certain depreciation, Recapture of certain depreciation. Form 1040 ez 2012 Cost-sharing payments, Recapture. Form 1040 ez 2012 Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. Form 1040 ez 2012 Section 1245 property, Section 1245 Property Section 1250 property, Section 1250 Property Section 179 expense deduction, When Must You Recapture the Deduction? Section 179 GO Zone property, Recapture for qualified section 179 GO Zone property. Form 1040 ez 2012 Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. Form 1040 ez 2012 Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. Form 1040 ez 2012 , Reforestation Costs Refund Deduction taken, Refund or reimbursement. Form 1040 ez 2012 Fuel tax, Fuel tax credit and refund. Form 1040 ez 2012 , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. Form 1040 ez 2012 , Casualties and Thefts, Insurance and other reimbursements. Form 1040 ez 2012 Deduction taken, Refund or reimbursement. Form 1040 ez 2012 Expenses, Reimbursed expenses. Form 1040 ez 2012 Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. Form 1040 ez 2012 Reforestation expenses, Qualifying costs. Form 1040 ez 2012 To employees, Reimbursements to employees. Form 1040 ez 2012 Related persons, Special rule for related persons. Form 1040 ez 2012 , Losses from sales or exchanges between related persons. Form 1040 ez 2012 , Special rules for related persons. Form 1040 ez 2012 , Like-kind exchanges between related persons. Form 1040 ez 2012 , Sale to a related person. Form 1040 ez 2012 , Buying replacement property from a related person. Form 1040 ez 2012 , Related persons. Form 1040 ez 2012 Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. Form 1040 ez 2012 Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. Form 1040 ez 2012 Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. Form 1040 ez 2012 , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. Form 1040 ez 2012 S Sale of home, Sale of your home. Form 1040 ez 2012 Section 179 expense deduction, Section 179 Expense Deduction How to elect, How Do You Elect the Deduction? Listed property, Additional Rules for Listed Property Qualifying property, What Property Qualifies? Recapture, When Must You Recapture the Deduction? Self-employed health insurance, Self-employed health insurance deduction. Form 1040 ez 2012 Self-employed health insurance deduction, Self-employed health insurance deduction. Form 1040 ez 2012 Self-employment tax Community property, Community property. Form 1040 ez 2012 Deduction, Deduction for employer-equivalent portion of self-employment tax. Form 1040 ez 2012 How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. Form 1040 ez 2012 Maximum net earnings, What's New for 2013 Methods for figuring net earnings, Methods for Figuring Net Earnings Optional method, Farm Optional Method Regular method, Regular Method Rental income, Landlord Participation in Farming Reporting, Reporting Self-Employment Tax Self-employment tax rate, Self-employment tax rate. Form 1040 ez 2012 Share farming, Share farmer. Form 1040 ez 2012 Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. Form 1040 ez 2012 Selling price Defined, Selling price. Form 1040 ez 2012 Reduced, Selling price reduced. Form 1040 ez 2012 Settlement costs (fees), Settlement costs. Form 1040 ez 2012 Social security and Medicare Credits of coverage, Earning credits in 2013. Form 1040 ez 2012 Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. Form 1040 ez 2012 Software, computer, Computer software. Form 1040 ez 2012 Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. Form 1040 ez 2012 Special depreciation allowance How to elect not to claim, How Can You Elect Not To Claim the Allowance? Recapture, When Must You Recapture an Allowance Standard mileage rate, Standard mileage rate. Form 1040 ez 2012 Start-up costs for businesses, Business start-up and organizational costs. Form 1040 ez 2012 Suggestions for publication, Comments and suggestions. Form 1040 ez 2012 T Tangible personal property, Tangible personal property. Form 1040 ez 2012 Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. Form 1040 ez 2012 Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. Form 1040 ez 2012 Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. Form 1040 ez 2012 General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. Form 1040 ez 2012 State and local general sales, State and local general sales taxes. Form 1040 ez 2012 Withholding, Federal income tax withholding. Form 1040 ez 2012 , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. Form 1040 ez 2012 Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. Form 1040 ez 2012 Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. Form 1040 ez 2012 , Timber Depletion, Timber Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments Trade-in, Sale and Purchase Travel expenses, Travel Expenses Truck expenses, Truck and Car Expenses Trust fund recovery penalty, Trust fund recovery penalty. Form 1040 ez 2012 TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. Form 1040 ez 2012 Unstated interest, Unstated interest. Form 1040 ez 2012 W Wages and salaries, Wages and salaries. Form 1040 ez 2012 Water conservation, Conservation Expenses Water well, Water well. Form 1040 ez 2012 , Water wells. Form 1040 ez 2012 Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Form 1040 ez 2012 Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications