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Form 1040 Federal Tax Form

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Form 1040 Federal Tax Form

Form 1040 federal tax form 5. Form 1040 federal tax form   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. Form 1040 federal tax form Line 2. Form 1040 federal tax form Lines 3a and 3b. Form 1040 federal tax form Lines 4a and 4b. Form 1040 federal tax form Line 5. Form 1040 federal tax form Line 6. Form 1040 federal tax form Line 7. Form 1040 federal tax form Line 9. Form 1040 federal tax form Line 15. Form 1040 federal tax form Illustrated Example of Form 5074Part I. Form 1040 federal tax form Part II. Form 1040 federal tax form Part III. Form 1040 federal tax form Illustrated Example of Form 8689Part I. Form 1040 federal tax form Part II. Form 1040 federal tax form Part III. Form 1040 federal tax form Part IV. Form 1040 federal tax form Use the following examples to help you complete the correct attachment to your Form 1040. Form 1040 federal tax form The completed form for each example is shown on the pages that follow. Form 1040 federal tax form Illustrated Example of Form 4563 John Black is a U. Form 1040 federal tax form S. Form 1040 federal tax form citizen, single, and under 65. Form 1040 federal tax form He was a bona fide resident of American Samoa during all of 2013. Form 1040 federal tax form John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. Form 1040 federal tax form S. Form 1040 federal tax form corporations) is more than his adjusted filing requirement for single filers under 65. Form 1040 federal tax form (See Filing Requirement if Possession Income Is Excluded in chapter 4. Form 1040 federal tax form ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. Form 1040 federal tax form See Bona Fide Resident of American Samoa in chapter 3. Form 1040 federal tax form Completing Form 4563. Form 1040 federal tax form   John enters his name and social security number at the top of the form. Form 1040 federal tax form Line 1. Form 1040 federal tax form   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. Form 1040 federal tax form Because he is still a bona fide resident, he enters “not ended” in the second blank space. Form 1040 federal tax form Line 2. Form 1040 federal tax form   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. Form 1040 federal tax form Lines 3a and 3b. Form 1040 federal tax form   He checks “No” on line 3a because no family members lived with him. Form 1040 federal tax form He leaves line 3b blank. Form 1040 federal tax form Lines 4a and 4b. Form 1040 federal tax form   He checks “No” on line 4a because he did not maintain a home outside American Samoa. Form 1040 federal tax form He leaves line 4b blank. Form 1040 federal tax form Line 5. Form 1040 federal tax form   He enters the name and address of his employer, Samoa Products Co. Form 1040 federal tax form It is a private American Samoa corporation. Form 1040 federal tax form Line 6. Form 1040 federal tax form   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. Form 1040 federal tax form That was his only trip outside American Samoa during the year. Form 1040 federal tax form Line 7. Form 1040 federal tax form   He enters the $24,000 in wages he received from Samoa Products Co. Form 1040 federal tax form Line 9. Form 1040 federal tax form   He received $220 in dividends from an American Samoa corporation, which he enters here. Form 1040 federal tax form He also received $10,000 of dividends from a U. Form 1040 federal tax form S. Form 1040 federal tax form corporation, but he will enter that amount only on his Form 1040 because the U. Form 1040 federal tax form S. Form 1040 federal tax form dividends do not qualify for the possession exclusion. Form 1040 federal tax form Line 15. Form 1040 federal tax form   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. Form 1040 federal tax form He will not enter his excluded income on Form 1040. Form 1040 federal tax form However, he will attach his completed Form 4563 to his Form 1040. Form 1040 federal tax form Illustrated Example of Form 5074 Tracy Grey is a U. Form 1040 federal tax form S. Form 1040 federal tax form citizen who is a self-employed fisheries consultant with a tax home in New York. Form 1040 federal tax form Her only income for 2013 was net self-employment income of $80,000. Form 1040 federal tax form Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. Form 1040 federal tax form Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. Form 1040 federal tax form She was not a bona fide resident of Guam during 2013. Form 1040 federal tax form Tracy completes Form 1040 (not illustrated), reporting her worldwide income. Form 1040 federal tax form Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. Form 1040 federal tax form All amounts reported on Form 5074 are also reported on her Form 1040. Form 1040 federal tax form See U. Form 1040 federal tax form S. Form 1040 federal tax form Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. Form 1040 federal tax form Completing Form 5074. Form 1040 federal tax form   Tracy enters her name and social security number at the top of the form. Form 1040 federal tax form Part I. Form 1040 federal tax form   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. Form 1040 federal tax form She has no other income from Guam, so the total on line 16 is $20,000. Form 1040 federal tax form Part II. Form 1040 federal tax form   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. Form 1040 federal tax form She enters $1,413 on line 21 and line 28. Form 1040 federal tax form Her adjusted gross income on line 29 is $18,587. Form 1040 federal tax form Part III. Form 1040 federal tax form   Tracy made estimated tax payments of $1,409. Form 1040 federal tax form She enters this amount on line 30, and again on line 34 as the total payments. Form 1040 federal tax form Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. Form 1040 federal tax form In 2013, they received $14,400 in income from the rental of a condominium they own in the U. Form 1040 federal tax form S. Form 1040 federal tax form Virgin Islands (USVI). Form 1040 federal tax form The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. Form 1040 federal tax form They were not bona fide residents of the USVI during the entire tax year. Form 1040 federal tax form The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). Form 1040 federal tax form The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. Form 1040 federal tax form The Morenos also complete Form 8689 to determine how much of their U. Form 1040 federal tax form S. Form 1040 federal tax form tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. Form 1040 federal tax form S. Form 1040 federal tax form Virgin Islands. Form 1040 federal tax form See U. Form 1040 federal tax form S. Form 1040 federal tax form Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. Form 1040 federal tax form The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. Form 1040 federal tax form At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. Form 1040 federal tax form The Virgin Islands Bureau of Internal Revenue will process this copy. Form 1040 federal tax form Completing Form 8689. Form 1040 federal tax form   Juan and Carla enter their names and Juan's social security number at the top of the form. Form 1040 federal tax form Part I. Form 1040 federal tax form   The Morenos enter their income from the USVI in Part I (see later). Form 1040 federal tax form The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. Form 1040 federal tax form The Morenos' total USVI income of $6,700 is entered on line 16. Form 1040 federal tax form Part II. Form 1040 federal tax form   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. Form 1040 federal tax form Their USVI adjusted gross income (AGI) is $6,700. Form 1040 federal tax form Part III. Form 1040 federal tax form   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). Form 1040 federal tax form Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. Form 1040 federal tax form   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. Form 1040 federal tax form Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. Form 1040 federal tax form 122) and enter that as a decimal on line 34. Form 1040 federal tax form They then apply that percentage to the U. Form 1040 federal tax form S. Form 1040 federal tax form tax entered on line 32 to find the amount of U. Form 1040 federal tax form S. Form 1040 federal tax form tax allocated to USVI income ($4,539 x 0. Form 1040 federal tax form 122 = $554), and enter that amount on line 35. Form 1040 federal tax form Part IV. Form 1040 federal tax form   Part IV is used to show payments of income tax to the USVI only. Form 1040 federal tax form The Morenos had no tax withheld by the U. Form 1040 federal tax form S. Form 1040 federal tax form Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. Form 1040 federal tax form They include this amount ($400) in the total payments on Form 1040, line 72. Form 1040 federal tax form On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. Form 1040 federal tax form The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. Form 1040 federal tax form   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. Form 1040 federal tax form They enter this amount on line 45. Form 1040 federal tax form They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. Form 1040 federal tax form The Morenos will pay their USVI tax at the same time they file the copy of their U. Form 1040 federal tax form S. Form 1040 federal tax form income tax return with the U. Form 1040 federal tax form S. Form 1040 federal tax form Virgin Islands. Form 1040 federal tax form This image is too large to be displayed in the current screen. Form 1040 federal tax form Please click the link to view the image. Form 1040 federal tax form Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. Form 1040 federal tax form Please click the link to view the image. Form 1040 federal tax form Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. Form 1040 federal tax form Please click the link to view the image. Form 1040 federal tax form Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications
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The Form 1040 Federal Tax Form

Form 1040 federal tax form 5. Form 1040 federal tax form   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. Form 1040 federal tax form You may be able to reduce your federal income tax by claiming one or more of these credits. Form 1040 federal tax form Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. Form 1040 federal tax form For more information, see Publication 524, Credit for the Elderly or the Disabled. Form 1040 federal tax form You can take the credit only if you file Form 1040 or Form 1040A. Form 1040 federal tax form You cannot take the credit if you file Form 1040EZ or Form 1040NR. Form 1040 federal tax form Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Form 1040 federal tax form You are a qualified individual. Form 1040 federal tax form Your income is not more than certain limits. Form 1040 federal tax form  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Form 1040 federal tax form   Qualified Individual You are a qualified individual for this credit if you are a U. Form 1040 federal tax form S. Form 1040 federal tax form citizen or resident alien, and either of the following applies. Form 1040 federal tax form You were age 65 or older at the end of 2013. Form 1040 federal tax form You were under age 65 at the end of 2013 and all three of the following statements are true. Form 1040 federal tax form You retired on permanent and total disability (explained later). Form 1040 federal tax form You received taxable disability income for 2013. Form 1040 federal tax form On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Form 1040 federal tax form Age 65. Form 1040 federal tax form You are considered to be age 65 on the day before your 65th birthday. Form 1040 federal tax form Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Form 1040 federal tax form Figure 5-A. Form 1040 federal tax form Are You a Qualified Individual? This image is too large to be displayed in the current screen. Form 1040 federal tax form Please click the link to view the image. Form 1040 federal tax form Figure 5-A, Are you a qualified individual? U. Form 1040 federal tax form S. Form 1040 federal tax form citizen or resident alien. Form 1040 federal tax form   You must be a U. Form 1040 federal tax form S. Form 1040 federal tax form citizen or resident alien (or be treated as a resident alien) to take the credit. Form 1040 federal tax form Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Form 1040 federal tax form Exceptions. Form 1040 federal tax form   You may be able to take the credit if you are a nonresident alien who is married to a U. Form 1040 federal tax form S. Form 1040 federal tax form citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Form 1040 federal tax form S. Form 1040 federal tax form resident alien. Form 1040 federal tax form If you make that choice, both you and your spouse are taxed on your worldwide income. Form 1040 federal tax form   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Form 1040 federal tax form S. Form 1040 federal tax form citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Form 1040 federal tax form S. Form 1040 federal tax form resident alien for the entire year. Form 1040 federal tax form In that case, you may be allowed to take the credit. Form 1040 federal tax form   For information on these choices, see chapter 1 of Publication 519, U. Form 1040 federal tax form S. Form 1040 federal tax form Tax Guide for Aliens. Form 1040 federal tax form Married persons. Form 1040 federal tax form   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Form 1040 federal tax form However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Form 1040 federal tax form Head of household. Form 1040 federal tax form   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. Form 1040 federal tax form See Publication 524 and Publication 501. Form 1040 federal tax form Under age 65. Form 1040 federal tax form   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). Form 1040 federal tax form You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Form 1040 federal tax form You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. Form 1040 federal tax form   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Form 1040 federal tax form If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Form 1040 federal tax form Permanent and total disability. Form 1040 federal tax form   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Form 1040 federal tax form A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Form 1040 federal tax form See Physician's statement , later. Form 1040 federal tax form Substantial gainful activity. Form 1040 federal tax form   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Form 1040 federal tax form   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Form 1040 federal tax form   Substantial gainful activity is not work you do to take care of yourself or your home. Form 1040 federal tax form It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Form 1040 federal tax form However, doing this kind of work may show that you are able to engage in substantial gainful activity. Form 1040 federal tax form    Figure 5-B. Form 1040 federal tax form Income Limits IF your filing status is. Form 1040 federal tax form . Form 1040 federal tax form . Form 1040 federal tax form THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. Form 1040 federal tax form . Form 1040 federal tax form . Form 1040 federal tax form OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Form 1040 federal tax form . Form 1040 federal tax form . Form 1040 federal tax form single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Form 1040 federal tax form Physician's statement. Form 1040 federal tax form   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Form 1040 federal tax form   You do not have to file this statement with your tax return, but you must keep it for your records. Form 1040 federal tax form The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Form 1040 federal tax form Veterans. Form 1040 federal tax form   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Form 1040 federal tax form VA Form 21-0172 must be signed by a person authorized by the VA to do so. Form 1040 federal tax form You can get this form from your local VA regional office. Form 1040 federal tax form Physician's statement obtained in earlier year. Form 1040 federal tax form   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Form 1040 federal tax form For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Form 1040 federal tax form If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Form 1040 federal tax form   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. Form 1040 federal tax form Disability income. Form 1040 federal tax form   If you are under age 65, you must also have taxable disability income to qualify for the credit. Form 1040 federal tax form   Disability income must meet the following two requirements. Form 1040 federal tax form It must be paid under your employer's accident or health plan or pension plan. Form 1040 federal tax form It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. Form 1040 federal tax form Payments that are not disability income. Form 1040 federal tax form   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Form 1040 federal tax form Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Form 1040 federal tax form   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Form 1040 federal tax form Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Form 1040 federal tax form Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Form 1040 federal tax form Figuring the credit yourself. Form 1040 federal tax form   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Form 1040 federal tax form Next, fill out Schedule R (Form 1040A or 1040), Part III. Form 1040 federal tax form Credit figured for you. Form 1040 federal tax form   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). Form 1040 federal tax form If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Form 1040 federal tax form Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Form 1040 federal tax form The credit can be up to 35% of your expenses. Form 1040 federal tax form To qualify, you must pay these expenses so you can work or look for work. Form 1040 federal tax form If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. Form 1040 federal tax form If the correct information is not shown, the credit may be reduced or disallowed. Form 1040 federal tax form You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. Form 1040 federal tax form For more information, see Publication 503, Child and Dependent Care Expenses. Form 1040 federal tax form Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. Form 1040 federal tax form The EIC is available to persons with or without a qualifying child. Form 1040 federal tax form Credit has no effect on certain welfare benefits. Form 1040 federal tax form   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Form 1040 federal tax form These programs include the following. Form 1040 federal tax form Medicaid and supplemental security income (SSI). Form 1040 federal tax form Supplemental Nutrition Assistance Program (food stamps). Form 1040 federal tax form Low-income housing. Form 1040 federal tax form Temporary Assistance for Needy Families (TANF). Form 1040 federal tax form  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Form 1040 federal tax form Check with your local benefit coordinator to find out if your refund will affect your benefits. Form 1040 federal tax form Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. Form 1040 federal tax form The specific rules you must meet depend on whether you have a qualifying child. Form 1040 federal tax form If you have a qualifying child, the rules in Parts A, B, and D apply to you. Form 1040 federal tax form If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Form 1040 federal tax form  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. Form 1040 federal tax form You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). Form 1040 federal tax form The sections that follow provide additional information for some of the rules. Form 1040 federal tax form Adjusted gross income (AGI). Form 1040 federal tax form   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. Form 1040 federal tax form Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Form 1040 federal tax form Table 5-1. Form 1040 federal tax form Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Form 1040 federal tax form Second, you must meet all the rules in one of these columns, whichever applies. Form 1040 federal tax form Third, you must meet the rule in this column. Form 1040 federal tax form Part A. Form 1040 federal tax form  Rules for Everyone Part B. Form 1040 federal tax form  Rules If You Have a Qualifying Child Part C. Form 1040 federal tax form  Rules If You Do Not Have a Qualifying Child Part D. Form 1040 federal tax form  Figuring and Claiming the EIC 1. Form 1040 federal tax form 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 federal tax form 2. Form 1040 federal tax form You must have a valid social security number. Form 1040 federal tax form  3. Form 1040 federal tax form Your filing status cannot be “Married filing separately. Form 1040 federal tax form ” 4. Form 1040 federal tax form You must be a U. Form 1040 federal tax form S. Form 1040 federal tax form citizen or resident alien all year. Form 1040 federal tax form  5. Form 1040 federal tax form You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Form 1040 federal tax form  6. Form 1040 federal tax form Your investment income must be $3,300 or less. Form 1040 federal tax form  7. Form 1040 federal tax form You must have earned income. Form 1040 federal tax form 8. Form 1040 federal tax form Your child must meet the relationship, age, residency, and joint return tests. Form 1040 federal tax form  9. Form 1040 federal tax form Your qualifying child cannot be used by more than one person to claim the EIC. Form 1040 federal tax form  10. Form 1040 federal tax form You generally cannot be a qualifying child of another person. Form 1040 federal tax form 11. Form 1040 federal tax form You must be at least age 25 but under age 65. Form 1040 federal tax form  12. Form 1040 federal tax form You cannot be the dependent of another person. Form 1040 federal tax form  13. Form 1040 federal tax form You generally cannot be a qualifying child of another person. Form 1040 federal tax form  14. Form 1040 federal tax form You must have lived in the United States more than half of the year. Form 1040 federal tax form 15. Form 1040 federal tax form 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 federal tax form Social security number. Form 1040 federal tax form   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). Form 1040 federal tax form Any qualifying child listed on Schedule EIC also must have a valid SSN. Form 1040 federal tax form (See Qualifying child , later, if you have a qualifying child. Form 1040 federal tax form )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Form 1040 federal tax form An example of a federally funded benefit is Medicaid. Form 1040 federal tax form Investment income. Form 1040 federal tax form   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Form 1040 federal tax form If your investment income is more than $3,300, you cannot claim the credit. Form 1040 federal tax form For most people, investment income is the total of the following amounts. Form 1040 federal tax form Taxable interest (line 8a of Form 1040 or 1040A). Form 1040 federal tax form Tax-exempt interest (line 8b of Form 1040 or 1040A). Form 1040 federal tax form Dividend income (line 9a of Form 1040 or 1040A). Form 1040 federal tax form Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Form 1040 federal tax form  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 federal tax form   For more information about investment income, see Publication 596, Earned Income Credit. Form 1040 federal tax form Earned income. Form 1040 federal tax form   Under Rule 7, you must have earned income to claim the EIC. Form 1040 federal tax form Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. Form 1040 federal tax form Earned income includes all of the following types of income. Form 1040 federal tax form Wages, salaries, tips, and other taxable employee pay. Form 1040 federal tax form Employee pay is earned income only if it is taxable. Form 1040 federal tax form Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Form 1040 federal tax form But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Form 1040 federal tax form Net earnings from self-employment. Form 1040 federal tax form Gross income received as a statutory employee. Form 1040 federal tax form Gross income defined. Form 1040 federal tax form   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Form 1040 federal tax form Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Form 1040 federal tax form If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Form 1040 federal tax form Self-employed persons. Form 1040 federal tax form   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. Form 1040 federal tax form If you do not, you may not get all the credit to which you are entitled. Form 1040 federal tax form Disability benefits. Form 1040 federal tax form   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 federal tax form 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 federal tax form 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 federal tax form   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Form 1040 federal tax form It does not matter whether you have reached minimum retirement age. Form 1040 federal tax form 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 federal tax form Income that is not earned income. Form 1040 federal tax form   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Form 1040 federal tax form Do not include any of these items in your earned income. Form 1040 federal tax form Workfare payments. Form 1040 federal tax form   Nontaxable workfare payments are not earned income for the EIC. Form 1040 federal tax form These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Form 1040 federal tax form Qualifying child. Form 1040 federal tax form   Under Rule 8, your child is a qualifying child if your child meets four tests. Form 1040 federal tax form The four tests are: Relationship, Age, Residency, and Joint return. Form 1040 federal tax form   The four tests are illustrated in Figure 5-C. Form 1040 federal tax form See Publication 596 for more information about each test. Form 1040 federal tax form Figure 5-C. Form 1040 federal tax form Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Form 1040 federal tax form . Form 1040 federal tax form . Form 1040 federal tax form Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . Form 1040 federal tax form . Form 1040 federal tax form . Form 1040 federal tax form Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. Form 1040 federal tax form . Form 1040 federal tax form . Form 1040 federal tax form Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. Form 1040 federal tax form . Form 1040 federal tax form . Form 1040 federal tax form Lived with you in the United States for more than half of 2013. Form 1040 federal tax form  If the child did not live with you for the required time, see Publication 596 for more information. Form 1040 federal tax form Figuring the EIC To figure the amount of your credit, you have two choices. Form 1040 federal tax form Have the IRS figure the EIC for you. Form 1040 federal tax form If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Form 1040 federal tax form Figure the EIC yourself. Form 1040 federal tax form If you want to do this, see How To Figure the EIC Yourself in Publication 596. Form 1040 federal tax form Prev  Up  Next   Home   More Online Publications