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Free 1040

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Free 1040

Free 1040 5. Free 1040   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. Free 1040 This chapter discusses the records you need to keep to prove these expenses. Free 1040 If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. Free 1040 You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. Free 1040 These plans are discussed in chapter 6 under Reimbursements . Free 1040 How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. Free 1040 You must be able to prove the elements listed across the top portion of the chart. Free 1040 You prove them by having the information and receipts (where needed) for the expenses listed in the first column. Free 1040 You cannot deduct amounts that you approximate or estimate. Free 1040 You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. Free 1040 You must generally prepare a written record for it to be considered adequate. Free 1040 This is because written evidence is more reliable than oral evidence alone. Free 1040 However, if you prepare a record on a computer, it is considered an adequate record. Free 1040 What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. Free 1040 You should also keep documentary evidence that, together with your record, will support each element of an expense. Free 1040 Documentary evidence. Free 1040   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Free 1040 Exception. Free 1040   Documentary evidence is not needed if any of the following conditions apply. Free 1040 You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. Free 1040 ( Accountable plans and per diem allowances are discussed in chapter 6. Free 1040 ) Your expense, other than lodging, is less than $75. Free 1040 You have a transportation expense for which a receipt is not readily available. Free 1040 Adequate evidence. Free 1040   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. Free 1040   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. Free 1040 The name and location of the hotel. Free 1040 The dates you stayed there. Free 1040 Separate amounts for charges such as lodging, meals, and telephone calls. Free 1040   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. Free 1040 The name and location of the restaurant. Free 1040 The number of people served. Free 1040 The date and amount of the expense. Free 1040 If a charge is made for items other than food and beverages, the receipt must show that this is the case. Free 1040 Canceled check. Free 1040   A canceled check, together with a bill from the payee, ordinarily establishes the cost. Free 1040 However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. Free 1040 Duplicate information. Free 1040   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. Free 1040   You do not have to record amounts your employer pays directly for any ticket or other travel item. Free 1040 However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. Free 1040 Timely-kept records. Free 1040   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. Free 1040 A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. Free 1040   You do not need to write down the elements of every expense on the day of the expense. Free 1040 If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. Free 1040   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. Free 1040 This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. Free 1040 Proving business purpose. Free 1040   You must generally provide a written statement of the business purpose of an expense. Free 1040 However, the degree of proof varies according to the circumstances in each case. Free 1040 If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. Free 1040 Example. Free 1040 If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. Free 1040 You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. Free 1040 You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. Free 1040 Confidential information. Free 1040   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Free 1040 However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Free 1040 What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. Free 1040 If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. Free 1040 Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Free 1040 Documentary evidence can be receipts, paid bills, or similar evidence. Free 1040 If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. Free 1040 For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Free 1040 Invoices of deliveries establish when you used the car for business. Free 1040 Table 5-1. Free 1040 How To Prove Certain Business Expenses IF you have expenses for . Free 1040 . Free 1040 THEN you must keep records that show details of the following elements . Free 1040 . Free 1040 . Free 1040   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. Free 1040 Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. Free 1040 Dates you left and returned for each trip and number of days spent on business. Free 1040 Destination or area of your travel (name of city, town, or other designation). Free 1040 Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Free 1040    Relationship: N/A Entertainment Cost of each separate expense. Free 1040 Incidental expenses such as taxis, telephones, etc. Free 1040 , may be totaled on a daily basis. Free 1040 Date of entertainment. Free 1040 (Also see Business Purpose. Free 1040 ) Name and address or location of place of entertainment. Free 1040 Type of entertainment if not otherwise apparent. Free 1040 (Also see Business Purpose. Free 1040 ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Free 1040  For entertainment, the nature of the business discussion or activity. Free 1040 If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. Free 1040    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. Free 1040  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. Free 1040 Gifts Cost of the gift. Free 1040 Date of the gift. Free 1040 Description of the gift. Free 1040   Transportation Cost of each separate expense. Free 1040 For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. Free 1040 Date of the expense. Free 1040 For car expenses, the date of the use of the car. Free 1040 Your business destination. Free 1040 Purpose: Business purpose for the expense. Free 1040    Relationship: N/A Sampling. Free 1040   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. Free 1040 You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. Free 1040 Example. Free 1040 You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. Free 1040 There is no other business use of the car, but you and your family use the car for personal purposes. Free 1040 You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Free 1040 Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Free 1040 Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. Free 1040 Exceptional circumstances. Free 1040   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. Free 1040 This applies if all the following are true. Free 1040 You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . Free 1040 You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . Free 1040 You have presented other evidence for the element that is the best proof possible under the circumstances. Free 1040 Destroyed records. Free 1040   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Free 1040 Reasons beyond your control include fire, flood, and other casualties. Free 1040    Table 5-2. Free 1040 Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. Free 1040 ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. Free 1040 Separating expenses. Free 1040   Each separate payment is generally considered a separate expense. Free 1040 For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. Free 1040 You must record them separately in your records. Free 1040 Season or series tickets. Free 1040   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. Free 1040 To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. Free 1040 You must keep records to show whether you use each ticket as a gift or entertainment. Free 1040 Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. Free 1040 See Entertainment tickets in chapter 2. Free 1040 Combining items. Free 1040   You can make one daily entry in your record for reasonable categories of expenses. Free 1040 Examples are taxi fares, telephone calls, or other incidental travel costs. Free 1040 Meals should be in a separate category. Free 1040 You can include tips for meal-related services with the costs of the meals. Free 1040   Expenses of a similar nature occurring during the course of a single event are considered a single expense. Free 1040 For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. Free 1040 Car expenses. Free 1040   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. Free 1040 Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. Free 1040 Example. Free 1040 You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. Free 1040 You can account for these using a single record of miles driven. Free 1040 Gift expenses. Free 1040   You do not always have to record the name of each recipient of a gift. Free 1040 A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. Free 1040 For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. Free 1040 Allocating total cost. Free 1040   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. Free 1040 To do so, you must establish the number of persons who participated in the event. Free 1040   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. Free 1040 See Allocating between business and nonbusiness in chapter 2. Free 1040 If your return is examined. Free 1040    If your return is examined, you may have to provide additional information to the IRS. Free 1040 This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. Free 1040    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. Free 1040 Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. Free 1040 Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. Free 1040 Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. Free 1040 Entertainment  (Detail in Schedule C)                                 4. Free 1040 Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. Free 1040 Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. Free 1040 ) (Detail mileage in Schedule A. Free 1040 ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. Free 1040 Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. Free 1040 00 or more. Free 1040 Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Free 1040 Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. Free 1040 A return filed early is considered filed on the due date. Free 1040 For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. Free 1040 You must keep records of the business use of your car for each year of the recovery period. Free 1040 See More-than-50%-use test in chapter 4 under Depreciation Deduction. Free 1040 Reimbursed for expenses. Free 1040   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. Free 1040 However, you may have to prove your expenses if any of the following conditions apply. Free 1040 You claim deductions for expenses that are more than reimbursements. Free 1040 Your expenses are reimbursed under a nonaccountable plan. Free 1040 Your employer does not use adequate accounting procedures to verify expense accounts. Free 1040 You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. Free 1040 Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. Free 1040 Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. Free 1040 Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in North Carolina

E-file to Remain Available for Irene Victims through Oct. 31

Updated 10/11/11 to include Bladen, Columbus and Sampson counties.

Updated 9/12/11 to include Pender and Wayne counties.

Updated 9/7/11 to include Bertie, Brunswick, Camden, Chowan, Duplin, Edgecombe, Gates, Greene, Hertford, Johnston, Jones, Martin, Nash, New Hanover, Northampton, Pasquotank, Perquimans, Vance, Warren and Wilson counties.

Updated 9/2/11 to include Halifax and Lenoir counties. Also added Currituck, Onslow, Pitt and Washington counties.

NC-2011-58, Sept. 1, 2011

GREENSBORO — Victims of Hurricane Irene that began on Aug. 25, 2011 in parts of North Carolina may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Beaufort, Bertie, Bladen, Brunswick, Camden, Carteret, Chowan, Columbus, Craven, Currituck, Dare, Duplin, Edgecombe, Gates, Greene, Halifax, Hertford, Hyde, Johnston, Jones, Lenoir, Martin, Nash, New Hanover, Northampton, Onslow, Pamlico, Pasquotank, Pender, Perquimans, Pitt, Sampson, Tyrrell, Vance, Warren, Washington, Wayne and Wilson. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 25, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 25, and on or before Sept. 9, as long as the deposits are made by Sept. 9, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 25 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 25 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 25 and on or before Sept. 9 provided the taxpayer makes these deposits by Sept. 9.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “North Carolina/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The Free 1040

Free 1040 Index A Adopted child, Adopted child. Free 1040 Adoption taxpayer identification number (ATIN), Married child. Free 1040 Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. Free 1040 , Military personnel stationed outside the United States. Free 1040 , Temporary absences. Free 1040 , Joint Return Test, Military personnel stationed outside the United States. Free 1040 , Nontaxable combat pay. Free 1040 Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. Free 1040 Basic Allowance for Subsistence (BAS), Nontaxable military pay. Free 1040 C Child Adopted child, Adopted child. Free 1040 Birth or death of, Birth or death of child. Free 1040 Foster child, Relationship Test, Foster child. Free 1040 , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. Free 1040 Married child, Married child. Free 1040 Child support, Income That Is Not Earned Income Clergy, Clergy. Free 1040 Combat zone pay, Nontaxable combat pay. Free 1040 Community property, Community property. Free 1040 , Community property. Free 1040 D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). Free 1040 Domestic partner, Nevada, Washington, and California domestic partners. Free 1040 E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. Free 1040 , Military personnel stationed outside the United States. Free 1040 F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). Free 1040 , No SSN. Free 1040 , Form 1040. Free 1040 1040A, Adjusted gross income (AGI). Free 1040 , No SSN. Free 1040 , Form 1040A. Free 1040 1040EZ, Adjusted gross income (AGI). Free 1040 , No SSN. Free 1040 , Form 1040EZ. Free 1040 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. Free 1040 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. Free 1040 , Approved Form 4361 or Form 4029, Form 4029. Free 1040 4361, Minister's housing. Free 1040 , Approved Form 4361 or Form 4029, Form 4361. Free 1040 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. Free 1040 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. Free 1040 , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. Free 1040 , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. Free 1040 H Head of household, Community property. Free 1040 , Spouse did not live with you. Free 1040 , Community property. Free 1040 , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). Free 1040 Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. Free 1040 , Homeless shelter. Free 1040 I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. Free 1040 , Married child. Free 1040 Inmate, Earnings while an inmate. Free 1040 , Figuring earned income. Free 1040 Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. Free 1040 M Married child, Married child. Free 1040 Married filing a joint return, Rule 4—You Must Be a U. Free 1040 S. Free 1040 Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. Free 1040 Military Combat pay, Nontaxable military pay. Free 1040 Nontaxable pay, Nontaxable military pay. Free 1040 Outside U. Free 1040 S. Free 1040 , Military personnel stationed outside the United States. Free 1040 Minister, Net earnings from self-employment. Free 1040 , Minister's housing. Free 1040 , Church employees. Free 1040 N Net earnings, self-employment, Net earnings from self-employment. Free 1040 Nonresident alien, Rule 4—You Must Be a U. Free 1040 S. Free 1040 Citizen or Resident Alien All Year, Step 1. Free 1040 O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. Free 1040 , Examples. Free 1040 , Special rule for divorced or separated parents (or parents who live apart). Free 1040 Passive activity, Worksheet 1. Free 1040 Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. Free 1040 Prisoner, Figuring earned income. Free 1040 Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. Free 1040 Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. Free 1040 Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. Free 1040 , Earned Income Schedules: C, EIC Worksheet A. Free 1040 , EIC Worksheet B. Free 1040 C-EZ, EIC Worksheet A. Free 1040 , EIC Worksheet B. Free 1040 EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. Free 1040 , Figuring earned income. Free 1040 , Nontaxable combat pay. Free 1040 , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. Free 1040 , Schedule EIC SE, Figuring earned income. Free 1040 , Clergy. Free 1040 , Church employees. Free 1040 , EIC Worksheet A. Free 1040 , EIC Worksheet B. Free 1040 , Net earnings from self-employment $400 or more. Free 1040 , When to use the optional methods of figuring net earnings. Free 1040 , When both spouses have self-employment income. Free 1040 School, School defined. Free 1040 Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. Free 1040 , EIC Worksheet B. Free 1040 Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. Free 1040 Separated parents, special rule, Married child. Free 1040 Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. Free 1040 , No SSN. Free 1040 , Getting an SSN. Free 1040 , Married child. Free 1040 , Exception for math or clerical errors. Free 1040 Statutory employee, Statutory employee. Free 1040 , Figuring earned income. Free 1040 , EIC Worksheet A. Free 1040 , Statutory employees. Free 1040 Strike benefits, Strike benefits. Free 1040 Student, Student defined. Free 1040 T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. Free 1040 Individual taxpayer identification number (ITIN), Other taxpayer identification number. Free 1040 Social security number (SSN), Other taxpayer identification number. Free 1040 Tiebreaker rules, Tiebreaker rules. Free 1040 Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. Free 1040 , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. Free 1040 V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. Free 1040 , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. Free 1040 Worksheet 1, Worksheet 1. Free 1040 Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. Free 1040 Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications