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Free Online Tax Filing For 2011

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Free Online Tax Filing For 2011

Free online tax filing for 2011 Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Free online tax filing for 2011 Filing options when no return is required. Free online tax filing for 2011 What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Free online tax filing for 2011 Claim for refund process. Free online tax filing for 2011 How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Free online tax filing for 2011 The worker is your employee if you can control not only what work is done, but how it is done. Free online tax filing for 2011 If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Free online tax filing for 2011 It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Free online tax filing for 2011 Example. Free online tax filing for 2011 You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Free online tax filing for 2011 Betty follows your specific instructions about household and child care duties. Free online tax filing for 2011 You provide the household equipment and supplies that Betty needs to do her work. Free online tax filing for 2011 Betty is your household employee. Free online tax filing for 2011 Household work. Free online tax filing for 2011   Household work is work done in or around your home. Free online tax filing for 2011 Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Free online tax filing for 2011 Workers who are not your employees. Free online tax filing for 2011   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Free online tax filing for 2011 A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Free online tax filing for 2011   A worker who performs child care services for you in his or her home generally is not your employee. Free online tax filing for 2011   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Free online tax filing for 2011 Example. Free online tax filing for 2011 You made an agreement with John Peters to care for your lawn. Free online tax filing for 2011 John runs a lawn care business and offers his services to the general public. Free online tax filing for 2011 He provides his own tools and supplies, and he hires and pays any helpers he needs. Free online tax filing for 2011 Neither John nor his helpers are your household employees. Free online tax filing for 2011 More information. Free online tax filing for 2011   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Free online tax filing for 2011 Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Free online tax filing for 2011 When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Free online tax filing for 2011 S. Free online tax filing for 2011 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free online tax filing for 2011 No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Free online tax filing for 2011 You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Free online tax filing for 2011 Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Free online tax filing for 2011 You should keep the completed Form I-9 in your own records. Free online tax filing for 2011 Do not submit it to the IRS, the USCIS, or any other government or other entity. Free online tax filing for 2011 The form must be kept available for review upon notice by an authorized U. Free online tax filing for 2011 S. Free online tax filing for 2011 Government official. Free online tax filing for 2011 Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Free online tax filing for 2011 Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Free online tax filing for 2011 uscis. Free online tax filing for 2011 gov. Free online tax filing for 2011 If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Free online tax filing for 2011 You also can visit the USCIS website at www. Free online tax filing for 2011 uscis. Free online tax filing for 2011 gov to get Form I-9. Free online tax filing for 2011 For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Free online tax filing for 2011 Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Free online tax filing for 2011 To find out, read Table 1. Free online tax filing for 2011 You do not need to withhold federal income tax from your household employee's wages. Free online tax filing for 2011 But if your employee asks you to withhold it, you can. Free online tax filing for 2011 See Do You Need To Withhold Federal Income Tax, later. Free online tax filing for 2011 If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Free online tax filing for 2011 If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Free online tax filing for 2011 The rest of this publication does not apply to you. Free online tax filing for 2011 State employment taxes. Free online tax filing for 2011   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Free online tax filing for 2011 For a list of state unemployment tax agencies, visit the U. Free online tax filing for 2011 S. Free online tax filing for 2011 Department of Labor's website at www. Free online tax filing for 2011 workforcesecurity. Free online tax filing for 2011 doleta. Free online tax filing for 2011 gov/unemploy/agencies. Free online tax filing for 2011 asp. Free online tax filing for 2011 You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Free online tax filing for 2011    Table 1. Free online tax filing for 2011 Do You Need To Pay Employment Taxes? IF you . Free online tax filing for 2011 . Free online tax filing for 2011 . Free online tax filing for 2011 THEN you need to . Free online tax filing for 2011 . Free online tax filing for 2011 . Free online tax filing for 2011 A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Free online tax filing for 2011 Withhold and pay social security and Medicare taxes. Free online tax filing for 2011 The taxes are 15. Free online tax filing for 2011 3%1 of cash wages. Free online tax filing for 2011 Your employee's share is 7. Free online tax filing for 2011 65%1. Free online tax filing for 2011   (You can choose to pay it yourself and not withhold it. Free online tax filing for 2011 ) Your share is 7. Free online tax filing for 2011 65%. Free online tax filing for 2011   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Free online tax filing for 2011 B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Free online tax filing for 2011 Pay federal unemployment tax. Free online tax filing for 2011 The tax is 6% of cash wages. Free online tax filing for 2011 Wages over $7,000 a year per employee are not taxed. Free online tax filing for 2011 You also may owe state unemployment tax. Free online tax filing for 2011   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Free online tax filing for 2011 1In addition to withholding Medicare tax at 1. Free online tax filing for 2011 45%, you must withhold a 0. Free online tax filing for 2011 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free online tax filing for 2011 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free online tax filing for 2011 Additional Medicare Tax is only imposed on the employee. Free online tax filing for 2011 There is no employer share of Additional Medicare Tax. Free online tax filing for 2011 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free online tax filing for 2011 Note. Free online tax filing for 2011 If neither A nor B above applies, you do not need to pay any federal employment taxes. Free online tax filing for 2011 But you may still need to pay state employment taxes. Free online tax filing for 2011 Table 2. Free online tax filing for 2011 Household Employer's Checklist You may need to do the following things when you have a household employee. Free online tax filing for 2011   When you hire a household employee: □ Find out if the person can legally work in the United States. Free online tax filing for 2011  □ Find out if you need to pay state taxes. Free online tax filing for 2011 When you pay your household employee: □ Withhold social security and Medicare taxes. Free online tax filing for 2011  □ Withhold federal income tax. Free online tax filing for 2011  □ Decide how you will make tax payments. Free online tax filing for 2011  □ Keep records. Free online tax filing for 2011 By February 2, 2015: □ Get an employer identification number (EIN). Free online tax filing for 2011  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Free online tax filing for 2011 By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Free online tax filing for 2011 By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Free online tax filing for 2011  If you do not have to file a return, file Schedule H by itself. Free online tax filing for 2011 Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Free online tax filing for 2011 The Medicare tax pays for hospital insurance. Free online tax filing for 2011 Both you and your household employee may owe social security and Medicare taxes. Free online tax filing for 2011 Your share is 7. Free online tax filing for 2011 65% (6. Free online tax filing for 2011 2% for social security tax and 1. Free online tax filing for 2011 45% for Medicare tax) of the employee's social security and Medicare wages. Free online tax filing for 2011 Your employee's share is also 7. Free online tax filing for 2011 65% (6. Free online tax filing for 2011 2% for social security tax and 1. Free online tax filing for 2011 45% for Medicare tax). Free online tax filing for 2011 In addition to withholding Medicare tax at 1. Free online tax filing for 2011 45%, you must withhold a 0. Free online tax filing for 2011 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free online tax filing for 2011 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free online tax filing for 2011 Additional Medicare Tax is only imposed on the employee. Free online tax filing for 2011 There is no employer share of Additional Medicare Tax. Free online tax filing for 2011 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free online tax filing for 2011 For more information on Additional Medicare Tax, visit IRS. Free online tax filing for 2011 gov and enter “Additional Medicare Tax” in the search box. Free online tax filing for 2011 Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Free online tax filing for 2011 You are responsible for payment of your employee's share of the taxes as well as your own. Free online tax filing for 2011 You can either withhold your employee's share from the employee's wages or pay it from your own funds. Free online tax filing for 2011 If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Free online tax filing for 2011 Pay the taxes as discussed under How Do You Make Tax Payments, later. Free online tax filing for 2011 Also, see What Forms Must You File, later. Free online tax filing for 2011 Social security and Medicare wages. Free online tax filing for 2011   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Free online tax filing for 2011   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Free online tax filing for 2011 However, any noncash wages you pay do not count as social security and Medicare wages. Free online tax filing for 2011   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Free online tax filing for 2011 Cash wages. Free online tax filing for 2011   Cash wages include wages you pay by check, money order, etc. Free online tax filing for 2011 Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Free online tax filing for 2011 However, cash you give your employee in place of these items is included in cash wages. Free online tax filing for 2011 State disability payments treated as wages. Free online tax filing for 2011   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Free online tax filing for 2011 For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Free online tax filing for 2011 Wages not counted. Free online tax filing for 2011   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Free online tax filing for 2011 Your spouse. Free online tax filing for 2011 Your child who is under the age of 21. Free online tax filing for 2011 Your parent. Free online tax filing for 2011 Exception: Count these wages if both the following conditions apply. Free online tax filing for 2011 Your parent cares for your child who is either of the following. Free online tax filing for 2011 Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Free online tax filing for 2011 Your marital status is one of the following. Free online tax filing for 2011 You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Free online tax filing for 2011 An employee who is under the age of 18 at any time during the year. Free online tax filing for 2011 Exception: Count these wages if providing household services is the employee's principal occupation. Free online tax filing for 2011 If the employee is a student, providing household services is not considered to be his or her principal occupation. Free online tax filing for 2011 Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Free online tax filing for 2011 Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Free online tax filing for 2011 If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Free online tax filing for 2011 A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Free online tax filing for 2011 If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Free online tax filing for 2011 If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Free online tax filing for 2011 See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Free online tax filing for 2011 Withholding the employee's share. Free online tax filing for 2011   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Free online tax filing for 2011 However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Free online tax filing for 2011   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Free online tax filing for 2011 If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Free online tax filing for 2011   Withhold 7. Free online tax filing for 2011 65% (6. Free online tax filing for 2011 2% for social security tax and 1. Free online tax filing for 2011 45% for Medicare tax) from each payment of social security and Medicare wages. Free online tax filing for 2011 Generally, you can use Table 3 to figure the proper amount to withhold. Free online tax filing for 2011 You will pay the amount withheld to the IRS with your share of the taxes. Free online tax filing for 2011 Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Free online tax filing for 2011 Table 3. Free online tax filing for 2011 Employee Social Security (6. Free online tax filing for 2011 2%) and Medicare (1. Free online tax filing for 2011 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Free online tax filing for 2011 ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Free online tax filing for 2011 For example, on a wage payment of $180, the employee social security tax is $11. Free online tax filing for 2011 16 ($6. Free online tax filing for 2011 20 tax on $100 plus $4. Free online tax filing for 2011 96 on $80 wages). Free online tax filing for 2011 The employee Medicare tax is $2. Free online tax filing for 2011 61 ($1. Free online tax filing for 2011 45 tax on $100 plus $1. Free online tax filing for 2011 16 on $80 wages). Free online tax filing for 2011 If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. 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Free online tax filing for 2011 73 100. Free online tax filing for 2011 00 . Free online tax filing for 2011 6. Free online tax filing for 2011 20 1. Free online tax filing for 2011 45 1In addition to withholding Medicare tax at 1. Free online tax filing for 2011 45%, you must withhold a 0. Free online tax filing for 2011 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free online tax filing for 2011 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free online tax filing for 2011 Additional Medicare Tax is only imposed on the employee. Free online tax filing for 2011 There is no employer share of Additional Medicare Tax. Free online tax filing for 2011 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free online tax filing for 2011   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Free online tax filing for 2011 If you withhold too much, you should repay the employee. Free online tax filing for 2011    In addition to withholding Medicare tax at 1. Free online tax filing for 2011 45%, you must withhold a 0. Free online tax filing for 2011 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free online tax filing for 2011 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free online tax filing for 2011 Additional Medicare Tax is only imposed on the employee. Free online tax filing for 2011 There is no employer share of Additional Medicare Tax. Free online tax filing for 2011 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free online tax filing for 2011 For more information on Additional Medicare Tax, visit IRS. Free online tax filing for 2011 gov and enter “Additional Medicare Tax” in the search box. Free online tax filing for 2011 Example. Free online tax filing for 2011 On February 13, 2014, Mary Brown hired Jane R. Free online tax filing for 2011 Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Free online tax filing for 2011 Jane worked for the remainder of the year (a total of 46 weeks). Free online tax filing for 2011 Mary did not give Jane a Form W-4 to request federal or state tax withholding. Free online tax filing for 2011 The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Free online tax filing for 2011 See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Free online tax filing for 2011 Total cash wages paid to Jane $2,300. Free online tax filing for 2011 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Free online tax filing for 2011 60 ($2,300 x 6. Free online tax filing for 2011 2% (. Free online tax filing for 2011 062))         Medicare tax $33. Free online tax filing for 2011 35       ($2,300 x 1. Free online tax filing for 2011 45% (. Free online tax filing for 2011 0145)) Mary's share of:     Social security tax $142. Free online tax filing for 2011 60  ($2,300 x 6. Free online tax filing for 2011 2% (. Free online tax filing for 2011 062))           Medicare tax $33. Free online tax filing for 2011 35  ($2,300 x 1. Free online tax filing for 2011 45% (. Free online tax filing for 2011 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Free online tax filing for 2011 00   Box 4: Social security tax withheld 142. Free online tax filing for 2011 60   Box 6: Medicare tax withheld 33. Free online tax filing for 2011 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Free online tax filing for 2011 Not withholding the employee's share. Free online tax filing for 2011   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Free online tax filing for 2011 The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Free online tax filing for 2011 However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Free online tax filing for 2011 Example. Free online tax filing for 2011 In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Free online tax filing for 2011 You expect to pay your employee $1,900 or more for the year. Free online tax filing for 2011 You decide to pay your employee's share of social security and Medicare taxes from your own funds. Free online tax filing for 2011 You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Free online tax filing for 2011 For social security and Medicare tax purposes, your employee's wages each payday are $100. Free online tax filing for 2011 For each wage payment, you will pay $15. Free online tax filing for 2011 30 when you pay the taxes. Free online tax filing for 2011 This is $7. Free online tax filing for 2011 65 ($6. Free online tax filing for 2011 20 for social security tax + $1. Free online tax filing for 2011 45 for Medicare tax) to cover your employee's share plus $7. Free online tax filing for 2011 65 ($6. Free online tax filing for 2011 20 for social security tax + $1. Free online tax filing for 2011 45 for Medicare tax) for your share. Free online tax filing for 2011 For income tax purposes, your employee's wages each payday are $107. Free online tax filing for 2011 65 ($100 + the $7. Free online tax filing for 2011 65 you will pay to cover your employee's share of social security and Medicare taxes). Free online tax filing for 2011 Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Free online tax filing for 2011 Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Free online tax filing for 2011 Or, you may owe only the FUTA tax or only the state unemployment tax. Free online tax filing for 2011 To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Free online tax filing for 2011 For a list of state unemployment tax agencies, visit the U. Free online tax filing for 2011 S. Free online tax filing for 2011 Department of Labor's website at www. Free online tax filing for 2011 workforcesecurity. Free online tax filing for 2011 doleta. Free online tax filing for 2011 gov/unemploy/agencies. Free online tax filing for 2011 asp. Free online tax filing for 2011 You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Free online tax filing for 2011 The FUTA tax is 6. Free online tax filing for 2011 0% of your employee's FUTA wages. Free online tax filing for 2011 However, you may be able to take a credit of up to 5. Free online tax filing for 2011 4% against the FUTA tax, resulting in a net tax rate of 0. Free online tax filing for 2011 6%. Free online tax filing for 2011 Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Free online tax filing for 2011 The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Free online tax filing for 2011 (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Free online tax filing for 2011 ) Note. Free online tax filing for 2011   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Free online tax filing for 2011 The term “legal holiday” means any legal holiday in the District of Columbia. Free online tax filing for 2011 Pay the tax as discussed under How Do You Make Tax Payments, later. Free online tax filing for 2011 Also, see What Forms Must You File, later. Free online tax filing for 2011 Note. Free online tax filing for 2011   The 5. Free online tax filing for 2011 4% credit is reduced for wages paid in a credit reduction state. Free online tax filing for 2011 See the Instructions for Schedule H (Form 1040). Free online tax filing for 2011 Do not withhold the FUTA tax from your employee's wages. Free online tax filing for 2011 You must pay it from your own funds. Free online tax filing for 2011 FUTA wages. Free online tax filing for 2011   Figure the FUTA tax on the FUTA wages you pay. Free online tax filing for 2011 If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Free online tax filing for 2011 (A calendar quarter is January through March, April through June, July through September, or October through December. Free online tax filing for 2011 ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Free online tax filing for 2011 For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Free online tax filing for 2011 Wages not counted. Free online tax filing for 2011   Do not count wages you pay to any of the following individuals as FUTA wages. Free online tax filing for 2011 Your spouse. Free online tax filing for 2011 Your child who is under the age of 21. Free online tax filing for 2011 Your parent. Free online tax filing for 2011 Credit for 2013. Free online tax filing for 2011   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Free online tax filing for 2011 Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Free online tax filing for 2011 Worksheet A. Free online tax filing for 2011 Worksheet for Credit for Late Contributions 1. Free online tax filing for 2011 Enter the amount from Schedule H, line 22   2. Free online tax filing for 2011 Enter the amount from Schedule H, line 19   3. Free online tax filing for 2011 Subtract line 2 from line 1. Free online tax filing for 2011 If zero or less, enter -0-   4. Free online tax filing for 2011 Enter total contributions paid to the state(s) after the Form 1040 due date   5. Free online tax filing for 2011 Enter the smaller of line 3 or line 4   6. Free online tax filing for 2011 Multiply line 5 by . Free online tax filing for 2011 90 (90%)   7. Free online tax filing for 2011 Add lines 2 and 6   8. Free online tax filing for 2011 Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Free online tax filing for 2011 You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Free online tax filing for 2011 The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Free online tax filing for 2011 If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Free online tax filing for 2011 If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Free online tax filing for 2011 Pay the tax as discussed under How Do You Make Tax Payments, later. Free online tax filing for 2011 Also, see What Forms Must You File, later. Free online tax filing for 2011 Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Free online tax filing for 2011 Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Free online tax filing for 2011 Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Free online tax filing for 2011 Publication 15 (Circular E) contains detailed instructions. Free online tax filing for 2011 Wages. Free online tax filing for 2011   Figure federal income tax withholding on both cash and noncash wages you pay. Free online tax filing for 2011 Measure wages you pay in any form other than cash by the fair market value of the noncash item. Free online tax filing for 2011   Do not count as wages any of the following items. Free online tax filing for 2011 Meals provided to your employee at your home for your convenience. Free online tax filing for 2011 Lodging provided to your employee at your home for your convenience and as a condition of employment. Free online tax filing for 2011 Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Free online tax filing for 2011 A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Free online tax filing for 2011 See Publication 15-B for special requirements for this exclusion. Free online tax filing for 2011 Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Free online tax filing for 2011   See Publication 15 (Circular E) for more information on cash and noncash wages. Free online tax filing for 2011 Paying tax without withholding. Free online tax filing for 2011   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Free online tax filing for 2011 It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Free online tax filing for 2011 What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Free online tax filing for 2011 This credit reduces their tax or allows them to receive a payment from the IRS. Free online tax filing for 2011 You also may have to give your employee a notice about the EIC. Free online tax filing for 2011 Notice about the EIC. Free online tax filing for 2011   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Free online tax filing for 2011 If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Free online tax filing for 2011   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Free online tax filing for 2011 A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Free online tax filing for 2011 Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Free online tax filing for 2011 Your own written statement with the same wording as in Notice 797. Free online tax filing for 2011 If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Free online tax filing for 2011 If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Free online tax filing for 2011 If Form W-2 is not required, you must notify the employee by February 7, 2015. Free online tax filing for 2011   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Free online tax filing for 2011 Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Free online tax filing for 2011 How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Free online tax filing for 2011 Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Free online tax filing for 2011 Add these household employment taxes to your income tax. Free online tax filing for 2011 Pay the amount due by April 15, 2015. Free online tax filing for 2011 For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Free online tax filing for 2011 You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Free online tax filing for 2011 You can pay the additional tax in any of the following ways. Free online tax filing for 2011 Ask your employer to withhold more federal income tax from your wages in 2014. Free online tax filing for 2011 Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Free online tax filing for 2011 Make estimated tax payments for 2014 to the IRS. Free online tax filing for 2011 Increase your payments if you already make estimated tax payments. Free online tax filing for 2011 You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Free online tax filing for 2011 (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Free online tax filing for 2011 ) However, you will not be subject to the penalty if both of the following situations apply to you. Free online tax filing for 2011 You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Free online tax filing for 2011 Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Free online tax filing for 2011 Asking for more federal income tax withholding. Free online tax filing for 2011   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Free online tax filing for 2011 Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Free online tax filing for 2011   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Free online tax filing for 2011 Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Free online tax filing for 2011   See Publication 505 to make sure you will have the right amount withheld. Free online tax filing for 2011 It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Free online tax filing for 2011 Paying estimated tax. Free online tax filing for 2011   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Free online tax filing for 2011 You can use its payment vouchers to make your payments by check or money order. Free online tax filing for 2011 You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Free online tax filing for 2011 For details, see the form instructions and visit IRS. Free online tax filing for 2011 gov. Free online tax filing for 2011    You can pay all the employment taxes at once or you can pay them in installments. Free online tax filing for 2011 If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Free online tax filing for 2011 Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Free online tax filing for 2011 Payment option for business employers. Free online tax filing for 2011   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Free online tax filing for 2011 You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Free online tax filing for 2011 For information on depositing employment taxes, see Publication 15 (Circular E). Free online tax filing for 2011   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free online tax filing for 2011 See Business employment tax returns, later. Free online tax filing for 2011    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Free online tax filing for 2011 You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Free online tax filing for 2011 More information. Free online tax filing for 2011   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Free online tax filing for 2011 What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Free online tax filing for 2011 Social security and Medicare wages. Free online tax filing for 2011 FUTA wages. Free online tax filing for 2011 Wages from which you withhold federal income tax. Free online tax filing for 2011 For information on ordering employment tax forms, see How To Get Tax Help, later. Free online tax filing for 2011 Employer identification number (EIN). Free online tax filing for 2011   You must include your employer identification number (EIN) on the forms you file for your household employee. Free online tax filing for 2011 An EIN is a nine-digit number issued by the IRS. Free online tax filing for 2011 It is not the same as a social security number. Free online tax filing for 2011    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Free online tax filing for 2011 If you already have an EIN, use that number. Free online tax filing for 2011   If you do not have an EIN, you may apply for one online. Free online tax filing for 2011 Go to IRS. Free online tax filing for 2011 gov and click on the Apply for an EIN Online link under Tools. Free online tax filing for 2011 You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Free online tax filing for 2011 Form W-2. Free online tax filing for 2011   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Free online tax filing for 2011 Social security and Medicare wages of $1,900 or more. Free online tax filing for 2011 Wages from which you withhold federal income tax. Free online tax filing for 2011 You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Free online tax filing for 2011 You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Free online tax filing for 2011 Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Free online tax filing for 2011 Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Free online tax filing for 2011 socialsecurity. Free online tax filing for 2011 gov/employer for guidelines on filing electronically. Free online tax filing for 2011 Employee who leaves during the year. Free online tax filing for 2011   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Free online tax filing for 2011 You do not need to wait until 2015. Free online tax filing for 2011 If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Free online tax filing for 2011 Schedule H. Free online tax filing for 2011   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Free online tax filing for 2011 Social security and Medicare wages of $1,900 or more. Free online tax filing for 2011 FUTA wages. Free online tax filing for 2011 Wages from which you withhold federal income tax. Free online tax filing for 2011 File Schedule H with your 2014 federal income tax return by April 15, 2015. Free online tax filing for 2011 If you get an extension to file your return, the extension also will apply to your Schedule H. Free online tax filing for 2011 Filing options when no return is required. Free online tax filing for 2011   If you are not required to file a 2014 tax return, you have the following two options. Free online tax filing for 2011 You can file Schedule H by itself. Free online tax filing for 2011 See the Schedule H instructions for details. Free online tax filing for 2011 If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Free online tax filing for 2011 See Business employment tax returns, next. Free online tax filing for 2011   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Free online tax filing for 2011 Business employment tax returns. Free online tax filing for 2011   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Free online tax filing for 2011 (See Payment option for business employers, earlier. Free online tax filing for 2011 ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Free online tax filing for 2011 Include the FUTA tax for the employee on your Form 940. Free online tax filing for 2011   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Free online tax filing for 2011   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Free online tax filing for 2011 For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Free online tax filing for 2011 Both of these publications also provide information about filing Form 940. Free online tax filing for 2011 What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Free online tax filing for 2011 You must also keep records to support the information you enter on the forms you file. Free online tax filing for 2011 If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Free online tax filing for 2011 Wage and tax records. Free online tax filing for 2011   On each payday, you should record the date and amounts of all the following items. Free online tax filing for 2011 Your employee's cash and noncash wages. Free online tax filing for 2011 Any employee social security tax you withhold or agree to pay for your employee. Free online tax filing for 2011 Any employee Medicare tax you withhold or agree to pay for your employee. Free online tax filing for 2011 Any federal income tax you withhold. Free online tax filing for 2011 Any state employment taxes you withhold. Free online tax filing for 2011 Employee's social security number. Free online tax filing for 2011   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Free online tax filing for 2011 Social security and Medicare wages of $1,900 or more. Free online tax filing for 2011 Wages from which you withhold federal income tax. Free online tax filing for 2011 You must ask for your employee's social security number no later than the first day on which you pay the wages. Free online tax filing for 2011 You may wish to ask for it when you hire your employee. Free online tax filing for 2011 You should ask your employee to show you his or her social security card. Free online tax filing for 2011 The employee may show the card if it is available. Free online tax filing for 2011 You may, but are not required to, photocopy the card if the employee provides it. Free online tax filing for 2011   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Free online tax filing for 2011 An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Free online tax filing for 2011    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Free online tax filing for 2011    You also can download Form SS-5 from the Social Security Administration website at  www. Free online tax filing for 2011 socialsecurity. Free online tax filing for 2011 gov/online/ss-5. Free online tax filing for 2011 pdf. Free online tax filing for 2011 How long to keep records. Free online tax filing for 2011   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Free online tax filing for 2011 Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Free online tax filing for 2011 To qualify, you must pay these expenses so you can work or look for work. Free online tax filing for 2011 If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Free online tax filing for 2011 For information about the credit, see Publication 503, Child and Dependent Care Expenses. Free online tax filing for 2011 How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Free online tax filing for 2011 Schedule H attached to another form. Free online tax filing for 2011    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Free online tax filing for 2011 S. Free online tax filing for 2011 Individual Income Tax Return, and attach a corrected Schedule H. Free online tax filing for 2011 If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Free online tax filing for 2011 If you discover an error on a Schedule H that you previously filed with Form 1041, U. Free online tax filing for 2011 S. Free online tax filing for 2011 Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Free online tax filing for 2011 You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Free online tax filing for 2011 Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Free online tax filing for 2011 In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Free online tax filing for 2011 Schedule H filed by itself. Free online tax filing for 2011   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Free online tax filing for 2011 You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Free online tax filing for 2011 Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Free online tax filing for 2011 In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Free online tax filing for 2011 If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Free online tax filing for 2011 (See Overpayment of tax, later. Free online tax filing for 2011 ) When to file. Free online tax filing for 2011   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Free online tax filing for 2011 If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Free online tax filing for 2011 If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Free online tax filing for 2011 Underpayment of tax. Free online tax filing for 2011   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Free online tax filing for 2011 Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Free online tax filing for 2011 However, underreported FUTA taxes will be subject to interest. Free online tax filing for 2011 Overpayment of tax. Free online tax filing for 2011    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Free online tax filing for 2011 However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Free online tax filing for 2011 Adjust the overpayment. Free online tax filing for 2011   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Free online tax filing for 2011 If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Free online tax filing for 2011 If you adjust your return, you will not receive interest on your overpayment. Free online tax filing for 2011 If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Free online tax filing for 2011 You may not adjust your return to correct overpayments of FUTA tax. Free online tax filing for 2011 Claim for refund process. Free online tax filing for 2011   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Free online tax filing for 2011 If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Free online tax filing for 2011 You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Free online tax filing for 2011 Required repayment or consent. Free online tax filing for 2011   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Free online tax filing for 2011 You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Free online tax filing for 2011 You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Free online tax filing for 2011 Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Free online tax filing for 2011 Filing required Forms W-2 or Forms W-2c. Free online tax filing for 2011   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Free online tax filing for 2011 Additional Medicare Tax. Free online tax filing for 2011   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Free online tax filing for 2011 An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Free online tax filing for 2011 For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Free online tax filing for 2011   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Free online tax filing for 2011 Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Free online tax filing for 2011 Additional information. Free online tax filing for 2011   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Free online tax filing for 2011 Also, visit IRS. Free online tax filing for 2011 gov. Free online tax filing for 2011 How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free online tax filing for 2011 Free help with your tax return. Free online tax filing for 2011   You can get free help preparing your return nationwide from IRS-certified volunteers. Free online tax filing for 2011 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free online tax filing for 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free online tax filing for 2011 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free online tax filing for 2011 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free online tax filing for 2011 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free online tax filing for 2011 gov, download the IRS2Go app, or call 1-800-906-9887. Free online tax filing for 2011   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free online tax filing for 2011 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free online tax filing for 2011 aarp. Free online tax filing for 2011 org/money/taxaide or call 1-888-227-7669. Free online tax filing for 2011 For more information on these programs, go to IRS. Free online tax filing for 2011 gov and enter “VITA” in the search box. Free online tax filing for 2011 Internet. Free online tax filing for 2011    IRS. Free online tax filing for 2011 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free online tax filing for 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. Free online tax filing for 2011 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free online tax filing for 2011 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free online tax filing for 2011 gov or download the IRS2Go app and select the Refund Status option. Free online tax filing for 2011 The IRS issues more than 9 out of 10 refunds in less than 21 days. Free online tax filing for 2011 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free online tax filing for 2011 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free online tax filing for 2011 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free online tax filing for 2011 Use the Interactive Tax Assistant (ITA) to research your tax questions. Free online tax filing for 2011 No need to wait on the phone or stand in line. Free online tax filing for 2011 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free online tax filing for 2011 When you reach the response screen, you can print the entire interview and the final response for your records. Free online tax filing for 2011 New subject areas are added on a regular basis. Free online tax filing for 2011  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free online tax filing for 2011 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free online tax filing for 2011 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free online tax filing for 2011 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free online tax filing for 2011 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free online tax filing for 2011 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free online tax filing for 2011 You can also ask the IRS to mail a return or an account transcript to you. Free online tax filing for 2011 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free online tax filing for 2011 gov or by calling 1-800-908-9946. Free online tax filing for 2011 Tax return and tax account transcripts are generally available for the current year and the past three years. Free online tax filing for 2011 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free online tax filing for 2011 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free online tax filing for 2011 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free online tax filing for 2011 Check the status of your amended return using Where's My Amended Return? Go to IRS. Free online tax filing for 2011 gov and enter Where's My Amended Return? in the search box. Free online tax filing for 2011 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free online tax filing for 2011 It can take up to 3 weeks from the date you mailed it to show up in our system. Free online tax filing for 2011 Make a payment using one of several safe and convenient electronic payment options available on IRS. Free online tax filing for 2011 gov. Free online tax filing for 2011 Select the Payment tab on the front page of IRS. Free online tax filing for 2011 gov for more information. Free online tax filing for 2011 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free online tax filing for 2011 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free online tax filing for 2011 gov. Free online tax filing for 2011 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free online tax filing for 2011 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free online tax filing for 2011 gov. Free online tax filing for 2011 Request an Electronic Filing PIN by going to IRS. Free online tax filing for 2011 gov and entering Electronic Filing PIN in the search box. Free online tax filing for 2011 Download forms, instructions and publications, including accessible versions for people with disabilities. Free online tax filing for 2011 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free online tax filing for 2011 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free online tax filing for 2011 An employee can answer questions about your tax account or help you set up a payment plan. Free online tax filing for 2011 Before you visit, check the Office Locator on IRS. Free online tax filing for 2011 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free online tax filing for 2011 If you have a special need, such as a disability, you can request an appointment. Free online tax filing for 2011 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free online tax filing for 2011 Apply for an Employer Identification Number (EIN). Free online tax filing for 2011 Go to IRS. Free online tax filing for 2011 gov and enter Apply for an EIN in the search box. Free online tax filing for 2011 Read the Internal Revenue Code, regulations, or other official guidance. Free online tax filing for 2011 Read Internal Revenue Bulletins. Free online tax filing for 2011 Sign up to receive local and national tax news and more by email. Free online tax filing for 2011 Just click on “subscriptions” above the search box on IRS. Free online tax filing for 2011 gov and choose from a variety of options. Free online tax filing for 2011 Phone. Free online tax filing for 2011    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free online tax filing for 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. Free online tax filing for 2011 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free online tax filing for 2011 gov, or download the IRS2Go app. Free online tax filing for 2011 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free online tax filing for 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free online tax filing for 2011 Most VITA and TCE sites offer free electronic filing. Free online tax filing for 2011 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free online tax filing for 2011 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free online tax filing for 2011 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free online tax filing for 2011 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free online tax filing for 2011 The IRS issues more than 9 out of 10 refunds in less than 21 days. Free online tax filing for 2011 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free online tax filing for 2011 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free online tax filing for 2011 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free online tax filing for 2011 Note, the above information is for our automated hotline. Free online tax filing for 2011 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free online tax filing for 2011 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free online tax filing for 2011 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free online tax filing for 2011 It can take up to 3 weeks from the date you mailed it to show up in our system. Free online tax filing for 2011 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free online tax filing for 2011 You should receive your order within 10 business days. Free online tax filing for 2011 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free online tax filing for 2011 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free online tax filing for 2011 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free online tax filing for 2011 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free online tax filing for 2011 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free online tax filing for 2011 Walk-in. Free online tax filing for 2011   You can find a selection of forms, publications and services — in-person. Free online tax filing for 2011 Products. Free online tax filing for 2011 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free online tax filing for 2011 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free online tax filing for 2011 Services. Free online tax filing for 2011 You can walk in to your local TAC for face-to-face tax help. Free online tax filing for 2011 An employee can answer questions about your tax account or help you set up a payment plan. Free online tax filing for 2011 Before visiting, use the Office Locator tool on IRS. Free online tax filing for 2011 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free online tax filing for 2011 Mail. Free online tax filing for 2011   You can send your order for forms, instructions, and publications to the address below. Free online tax filing for 2011 You should receive a response within 10 business days after your request is received. Free online tax filing for 2011 Internal Revenue Service 1201 N. Free online tax filing for 2011 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free online tax filing for 2011 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free online tax filing for 2011 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free online tax filing for 2011   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free online tax filing for 2011 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free online tax filing for 2011 You face (or your business is facing) an immediate threat of adverse action. Free online tax filing for 2011 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free online tax filing for 2011   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free online tax filing for 2011 Here's why we can help: TAS is an independent organization within the IRS. Free online tax filing for 2011 Our advocates know how to work with the IRS. Free online tax filing for 2011 Our services are free and tailored to meet your needs. Free online tax filing for 2011 We have offices in every state, the District of Columbia, and Puerto Rico. Free online tax filing for 2011   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free online tax filing for 2011   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free online tax filing for 2011 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free online tax filing for 2011 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free online tax filing for 2011 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free online tax filing for 2011 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free online tax filing for 2011 Sample W-2 Form This image is too large to be displayed in the current screen. Free online tax filing for 2011 Please click the link to view the image. Free online tax filing for 2011 Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications
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The Free Online Tax Filing For 2011

Free online tax filing for 2011 Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. Free online tax filing for 2011 S. Free online tax filing for 2011 Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. Free online tax filing for 2011 You must meet all seven rules to qualify for the earned income credit. Free online tax filing for 2011 If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. Free online tax filing for 2011 If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. Free online tax filing for 2011 Rule 1—Adjusted Gross Income (AGI) Limits 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. Free online tax filing for 2011 Adjusted gross income (AGI). Free online tax filing for 2011   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. Free online tax filing for 2011   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Free online tax filing for 2011 You do not need to read the rest of this publication. Free online tax filing for 2011 Example—AGI is more than limit. Free online tax filing for 2011 Your AGI is $38,550, you are single, and you have one qualifying child. Free online tax filing for 2011 You cannot claim the EIC because your AGI is not less than $37,870. Free online tax filing for 2011 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. Free online tax filing for 2011 Community property. Free online tax filing for 2011   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. Free online tax filing for 2011 This is different from the community property rules that apply under Rule 7. Free online tax filing for 2011 Rule 2—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). Free online tax filing for 2011 Any qualifying child listed on Schedule EIC also must have a valid SSN. Free online tax filing for 2011 (See Rule 8 if you have a qualifying child. Free online tax filing for 2011 ) 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. Free online tax filing for 2011 An example of a federally funded benefit is Medicaid. Free online tax filing for 2011 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. Free online tax filing for 2011 S. Free online tax filing for 2011 citizen or permanent resident, ask the SSA for a new social security card without the legend. Free online tax filing for 2011 If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. Free online tax filing for 2011 S. Free online tax filing for 2011 Individual Income Tax Return, to claim the EIC. Free online tax filing for 2011 U. Free online tax filing for 2011 S. Free online tax filing for 2011 citizen. Free online tax filing for 2011   If you were a U. Free online tax filing for 2011 S. Free online tax filing for 2011 citizen when you received your SSN, you have a valid SSN. Free online tax filing for 2011 Valid for work only with INS authorization or DHS authorization. Free online tax filing for 2011   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. Free online tax filing for 2011 SSN missing or incorrect. Free online tax filing for 2011   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Free online tax filing for 2011 Other taxpayer identification number. Free online tax filing for 2011   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). Free online tax filing for 2011 ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Free online tax filing for 2011 No SSN. Free online tax filing for 2011   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). Free online tax filing for 2011 You cannot claim the EIC. Free online tax filing for 2011 Getting an SSN. Free online tax filing for 2011   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 with the SSA. Free online tax filing for 2011 You can get Form SS-5 online at www. Free online tax filing for 2011 socialsecurity. Free online tax filing for 2011 gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Free online tax filing for 2011 Filing deadline approaching and still no SSN. Free online tax filing for 2011   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Free online tax filing for 2011 Request an automatic 6-month extension of time to file your return. Free online tax filing for 2011 You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Free online tax filing for 2011 S. Free online tax filing for 2011 Individual Income Tax Return. Free online tax filing for 2011 For more information, see the instructions for Form 4868. Free online tax filing for 2011 File the return on time without claiming the EIC. Free online tax filing for 2011 After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. Free online tax filing for 2011 Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. Free online tax filing for 2011 Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. Free online tax filing for 2011 Your filing status cannot be “Married filing separately. Free online tax filing for 2011 ” Spouse did not live with you. Free online tax filing for 2011   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. Free online tax filing for 2011 In that case, you may be able to claim the EIC. Free online tax filing for 2011 For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Free online tax filing for 2011 Rule 4—You Must Be a U. Free online tax filing for 2011 S. Free online tax filing for 2011 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. Free online tax filing for 2011 You can use that filing status only if one spouse is a U. Free online tax filing for 2011 S. Free online tax filing for 2011 citizen or resident alien and you choose to treat the nonresident spouse as a U. Free online tax filing for 2011 S. Free online tax filing for 2011 resident. Free online tax filing for 2011 If you make this choice, you and your spouse are taxed on your worldwide income. Free online tax filing for 2011 If you need more information on making this choice, get Publication 519, U. Free online tax filing for 2011 S. Free online tax filing for 2011 Tax Guide for Aliens. Free online tax filing for 2011 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). Free online tax filing for 2011 Rule 5—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. Free online tax filing for 2011 You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. Free online tax filing for 2011 U. Free online tax filing for 2011 S. Free online tax filing for 2011 possessions are not foreign countries. Free online tax filing for 2011 See Publication 54, Tax Guide for U. Free online tax filing for 2011 S. Free online tax filing for 2011 Citizens and Resident Aliens Abroad, for more detailed information. Free online tax filing for 2011 Rule 6—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. Free online tax filing for 2011 If your investment income is more than $3,300, you cannot claim the credit. Free online tax filing for 2011 Form 1040EZ. Free online tax filing for 2011   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Free online tax filing for 2011 Form 1040A. Free online tax filing for 2011   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. Free online tax filing for 2011 Form 1040. Free online tax filing for 2011   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. Free online tax filing for 2011    Worksheet 1. Free online tax filing for 2011 Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. Free online tax filing for 2011 Interest and Dividends         1. Free online tax filing for 2011 Enter any amount from Form 1040, line 8a 1. Free online tax filing for 2011   2. Free online tax filing for 2011 Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. Free online tax filing for 2011   3. Free online tax filing for 2011 Enter any amount from Form 1040, line 9a 3. Free online tax filing for 2011   4. Free online tax filing for 2011 Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. Free online tax filing for 2011 (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. Free online tax filing for 2011 ) 4. Free online tax filing for 2011   Capital Gain Net Income         5. Free online tax filing for 2011 Enter the amount from Form 1040, line 13. Free online tax filing for 2011 If the amount on that line is a loss, enter -0- 5. Free online tax filing for 2011       6. Free online tax filing for 2011 Enter any gain from Form 4797, Sales of Business Property, line 7. Free online tax filing for 2011 If the amount on that line is a loss, enter -0-. Free online tax filing for 2011 (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. Free online tax filing for 2011 ) 6. Free online tax filing for 2011       7. Free online tax filing for 2011 Substract line 6 of this worksheet from line 5 of this worksheet. Free online tax filing for 2011 (If the result is less than zero, enter -0-. Free online tax filing for 2011 ) 7. Free online tax filing for 2011   Royalties and Rental Income From Personal Property         8. Free online tax filing for 2011 Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. Free online tax filing for 2011       9. Free online tax filing for 2011 Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. Free online tax filing for 2011       10. Free online tax filing for 2011 Subtract the amount on line 9 of this worksheet from the amount on line 8. Free online tax filing for 2011 (If the result is less than zero, enter -0-. Free online tax filing for 2011 ) 10. Free online tax filing for 2011   Passive Activities         11. Free online tax filing for 2011 Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. Free online tax filing for 2011 (g)), 34a (col. Free online tax filing for 2011 (d)), or 40). Free online tax filing for 2011 (See instructions below for lines 11 and 12. Free online tax filing for 2011 ) 11. Free online tax filing for 2011       12. Free online tax filing for 2011 Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. Free online tax filing for 2011 (f)), 34b (col. Free online tax filing for 2011 (c)), or 40). Free online tax filing for 2011 (See instructions below for lines 11 and 12. Free online tax filing for 2011 ) 12. Free online tax filing for 2011       13. Free online tax filing for 2011 Combine the amounts on lines 11 and 12 of this worksheet. Free online tax filing for 2011 (If the result is less than zero, enter -0-. Free online tax filing for 2011 ) 13. Free online tax filing for 2011   14. Free online tax filing for 2011 Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Free online tax filing for 2011 Enter the total. Free online tax filing for 2011 This is your investment income 14. Free online tax filing for 2011   15. Free online tax filing for 2011 Is the amount on line 14 more than $3,300? ❑ Yes. Free online tax filing for 2011 You cannot take the credit. Free online tax filing for 2011  ❑ No. Free online tax filing for 2011 Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). Free online tax filing for 2011       Instructions for lines 11 and 12. Free online tax filing for 2011 In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. Free online tax filing for 2011 To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. Free online tax filing for 2011 If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. Free online tax filing for 2011 Worksheet 2. Free online tax filing for 2011 Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. Free online tax filing for 2011 Note. Free online tax filing for 2011 Fill out a separate Worksheet 2 for each Form 8814. Free online tax filing for 2011     1. Free online tax filing for 2011 Enter the amount from Form 8814, line 2a 1. Free online tax filing for 2011   2. Free online tax filing for 2011 Enter the amount from Form 8814, line 2b 2. Free online tax filing for 2011   3. Free online tax filing for 2011 Subtract line 2 from line 1 3. Free online tax filing for 2011   4. Free online tax filing for 2011 Enter the amount from Form 8814, line 1a 4. Free online tax filing for 2011   5. Free online tax filing for 2011 Add lines 3 and 4 5. Free online tax filing for 2011   6. Free online tax filing for 2011 Enter the amount of the child's Alaska Permanent Fund dividend 6. Free online tax filing for 2011   7. Free online tax filing for 2011 Divide line 6 by line 5. Free online tax filing for 2011 Enter the result as a decimal (rounded to at least three places) 7. Free online tax filing for 2011   8. Free online tax filing for 2011 Enter the amount from Form 8814, line 12 8. Free online tax filing for 2011   9. Free online tax filing for 2011 Multiply line 7 by line 8 9. Free online tax filing for 2011   10. Free online tax filing for 2011 Subtract line 9 from line 8. Free online tax filing for 2011 Enter the result on line 4 of Worksheet 1 10. Free online tax filing for 2011     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. Free online tax filing for 2011 )     Example—completing Worksheet 2. Free online tax filing for 2011 Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. Free online tax filing for 2011 You choose to report this income on your return. Free online tax filing for 2011 You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. Free online tax filing for 2011 After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. Free online tax filing for 2011 On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. Free online tax filing for 2011 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. Free online tax filing for 2011 You then enter $200 on line 4 of Worksheet 1. Free online tax filing for 2011 Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. Free online tax filing for 2011 If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Free online tax filing for 2011 If you are an employee, earned income includes all the taxable income you get from your employer. Free online tax filing for 2011 Rule 15 has information that will help you figure the amount of your earned income. Free online tax filing for 2011 If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. Free online tax filing for 2011 Earned Income Earned income includes all of the following types of income. Free online tax filing for 2011 Wages, salaries, tips, and other taxable employee pay. Free online tax filing for 2011 Employee pay is earned income only if it is taxable. Free online tax filing for 2011 Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Free online tax filing for 2011 But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. Free online tax filing for 2011 Net earnings from self-employment. Free online tax filing for 2011 Gross income received as a statutory employee. Free online tax filing for 2011 Wages, salaries, and tips. Free online tax filing for 2011    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Free online tax filing for 2011 You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Free online tax filing for 2011 Nontaxable combat pay election. Free online tax filing for 2011   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Free online tax filing for 2011 The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. Free online tax filing for 2011 Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Free online tax filing for 2011 For details, see Nontaxable combat pay in chapter 4. Free online tax filing for 2011 Net earnings from self-employment. Free online tax filing for 2011   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. Free online tax filing for 2011 Minister's housing. Free online tax filing for 2011   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. Free online tax filing for 2011 For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). Free online tax filing for 2011 Statutory employee. Free online tax filing for 2011   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. Free online tax filing for 2011 You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). Free online tax filing for 2011 Strike benefits. Free online tax filing for 2011   Strike benefits paid by a union to its members are earned income. Free online tax filing for 2011 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. Free online tax filing for 2011 Each approved form exempts certain income from social security taxes. Free online tax filing for 2011 Each form is discussed here in terms of what is or is not earned income for the EIC. Free online tax filing for 2011 Form 4361. Free online tax filing for 2011   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Free online tax filing for 2011 This includes wages, salaries, tips, and other taxable employee compensation. Free online tax filing for 2011 A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Free online tax filing for 2011 Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Free online tax filing for 2011 Examples include fees for performing marriages and honoraria for delivering speeches. Free online tax filing for 2011 Form 4029. Free online tax filing for 2011   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Free online tax filing for 2011 However, amounts you received as a self-employed individual do not count as earned income. Free online tax filing for 2011 Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Free online tax filing for 2011 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. Free online tax filing for 2011 Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Free online tax filing for 2011 You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Free online tax filing for 2011 Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Free online tax filing for 2011 Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. Free online tax filing for 2011 Disability insurance payments. Free online tax filing for 2011   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Free online tax filing for 2011 It does not matter whether you have reached minimum retirement age. Free online tax filing for 2011 If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Free online tax filing for 2011 ” 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. Free online tax filing for 2011 Do not include any of these items in your earned income. Free online tax filing for 2011 Earnings while an inmate. Free online tax filing for 2011   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Free online tax filing for 2011 This includes amounts for work performed while in a work release program or while in a halfway house. Free online tax filing for 2011 Workfare payments. Free online tax filing for 2011   Nontaxable workfare payments are not earned income for the EIC. Free online tax filing for 2011 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. Free online tax filing for 2011 Community property. Free online tax filing for 2011   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. Free online tax filing for 2011 That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Free online tax filing for 2011 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. Free online tax filing for 2011 Nevada, Washington, and California domestic partners. Free online tax filing for 2011   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Free online tax filing for 2011 Your earned income for the EIC does not include any amount earned by your partner. Free online tax filing for 2011 Your earned income includes the entire amount you earned. Free online tax filing for 2011 For details, see Publication 555. Free online tax filing for 2011 Conservation Reserve Program (CRP) payments. Free online tax filing for 2011   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. Free online tax filing for 2011 Nontaxable military pay. Free online tax filing for 2011   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Free online tax filing for 2011 Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Free online tax filing for 2011 See Publication 3, Armed Forces' Tax Guide, for more information. Free online tax filing for 2011    Combat pay. Free online tax filing for 2011 You can elect to include your nontaxable combat pay in earned income for the EIC. Free online tax filing for 2011 See Nontaxable combat pay in chapter 4. Free online tax filing for 2011 Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. Free online tax filing for 2011 This chapter discusses Rules 8 through 10. Free online tax filing for 2011 You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. Free online tax filing for 2011 You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Free online tax filing for 2011 (You cannot file Form 1040EZ. Free online tax filing for 2011 ) You also must complete Schedule EIC and attach it to your return. Free online tax filing for 2011 If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Free online tax filing for 2011 No qualifying child. Free online tax filing for 2011   If you do not meet Rule 8, you do not have a qualifying child. Free online tax filing for 2011 Read chapter 3 to find out if you can get the earned income credit without a qualifying child. Free online tax filing for 2011 Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. Free online tax filing for 2011 The fours tests are: Relationship, Age, Residency, and Joint return. Free online tax filing for 2011 The four tests are illustrated in Figure 1. Free online tax filing for 2011 The paragraphs that follow contain more information about each test. Free online tax filing for 2011 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). Free online tax filing for 2011 The following definitions clarify the relationship test. Free online tax filing for 2011 Adopted child. Free online tax filing for 2011   An adopted child is always treated as your own child. Free online tax filing for 2011 The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Free online tax filing for 2011 Foster child. Free online tax filing for 2011   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Free online tax filing for 2011 (An authorized placement agency includes a state or local government agency. Free online tax filing for 2011 It also includes a tax-exempt organization licensed by a state. Free online tax filing for 2011 In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Free online tax filing for 2011 ) Example. Free online tax filing for 2011 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. Free online tax filing for 2011 Debbie is your foster child. Free online tax filing for 2011 Figure 1. Free online tax filing for 2011 Tests for Qualifying Child Please click here for the text description of the image. Free online tax filing for 2011 Conditions for Qualifying Child 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. Free online tax filing for 2011 The following examples and definitions clarify the age test. Free online tax filing for 2011 Example 1—child not under age 19. Free online tax filing for 2011 Your son turned 19 on December 10. Free online tax filing for 2011 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. Free online tax filing for 2011 Example 2—child not younger than you or your spouse. Free online tax filing for 2011 Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Free online tax filing for 2011 He is not disabled. Free online tax filing for 2011 Both you and your spouse are 21 years old, and you file a joint return. Free online tax filing for 2011 Your brother is not your qualifying child because he is not younger than you or your spouse. Free online tax filing for 2011 Example 3—child younger than your spouse but not younger than you. Free online tax filing for 2011 The facts are the same as in Example 2 except that your spouse is 25 years old. Free online tax filing for 2011 Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. Free online tax filing for 2011 Student defined. Free online tax filing for 2011   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. Free online tax filing for 2011   The 5 calendar months need not be consecutive. Free online tax filing for 2011   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. Free online tax filing for 2011 School defined. Free online tax filing for 2011   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Free online tax filing for 2011 However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. Free online tax filing for 2011 Vocational high school students. Free online tax filing for 2011   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. Free online tax filing for 2011 Permanently and totally disabled. Free online tax filing for 2011   Your child is permanently and totally disabled if both of the following apply. Free online tax filing for 2011 He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Free online tax filing for 2011 A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Free online tax filing for 2011 Residency Test Your child must have lived with you in the United States for more than half of 2013. Free online tax filing for 2011 The following definitions clarify the residency test. Free online tax filing for 2011 United States. Free online tax filing for 2011   This means the 50 states and the District of Columbia. Free online tax filing for 2011 It does not include Puerto Rico or U. Free online tax filing for 2011 S. Free online tax filing for 2011 possessions such as Guam. Free online tax filing for 2011 Homeless shelter. Free online tax filing for 2011   Your home can be any location where you regularly live. Free online tax filing for 2011 You do not need a traditional home. Free online tax filing for 2011 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. Free online tax filing for 2011 Military personnel stationed outside the United States. Free online tax filing for 2011   U. Free online tax filing for 2011 S. Free online tax filing for 2011 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. Free online tax filing for 2011 Extended active duty. Free online tax filing for 2011   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Free online tax filing for 2011 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. Free online tax filing for 2011 Birth or death of child. Free online tax filing for 2011    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. Free online tax filing for 2011 Temporary absences. Free online tax filing for 2011   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. Free online tax filing for 2011 Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Free online tax filing for 2011 Kidnapped child. Free online tax filing for 2011   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. Free online tax filing for 2011 The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Free online tax filing for 2011 This treatment applies for all years until the child is returned. Free online tax filing for 2011 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. Free online tax filing for 2011   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Free online tax filing for 2011 Joint Return Test To meet this test, the child cannot file a joint return for the year. Free online tax filing for 2011 Exception. Free online tax filing for 2011   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. Free online tax filing for 2011 Example 1—child files joint return. Free online tax filing for 2011 You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Free online tax filing for 2011 He earned $25,000 for the year. Free online tax filing for 2011 The couple files a joint return. Free online tax filing for 2011 Because your daughter and her husband file a joint return, she is not your qualifying child. Free online tax filing for 2011 Example 2—child files joint return to get refund of tax withheld. Free online tax filing for 2011 Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Free online tax filing for 2011 They do not have a child. Free online tax filing for 2011 Neither is required to file a tax return. Free online tax filing for 2011 Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. Free online tax filing for 2011 The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Free online tax filing for 2011 Example 3—child files joint return to claim American opportunity credit. Free online tax filing for 2011 The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Free online tax filing for 2011 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. Free online tax filing for 2011 Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. Free online tax filing for 2011 The exception to the joint return test does not apply, so your son is not your qualifying child. Free online tax filing for 2011 Married child. Free online tax filing for 2011   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. Free online tax filing for 2011    Social security number. Free online tax filing for 2011 Your 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. Free online tax filing for 2011 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), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. Free online tax filing for 2011   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. Free online tax filing for 2011 For more information about SSNs, see Rule 2. Free online tax filing for 2011 Rule 9—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. Free online tax filing for 2011 However, only one of these persons can actually treat the child as a qualifying child. Free online tax filing for 2011 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). Free online tax filing for 2011 The exemption for the child. Free online tax filing for 2011 The child tax credit. Free online tax filing for 2011 Head of household filing status. Free online tax filing for 2011 The credit for child and dependent care expenses. Free online tax filing for 2011 The exclusion for dependent care benefits. Free online tax filing for 2011 The EIC. Free online tax filing for 2011 The other person cannot take any of these benefits based on this qualifying child. Free online tax filing for 2011 In other words, you and the other person cannot agree to divide these tax benefits between you. Free online tax filing for 2011 The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Free online tax filing for 2011 The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Free online tax filing for 2011 However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Free online tax filing for 2011 Tiebreaker rules. Free online tax filing for 2011   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. Free online tax filing for 2011 If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Free online tax filing for 2011 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. Free online tax filing for 2011 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. Free online tax filing for 2011 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. Free online tax filing for 2011 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. Free online tax filing for 2011 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. Free online tax filing for 2011 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. Free online tax filing for 2011 See Example 8. Free online tax filing for 2011   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. Free online tax filing for 2011 See Examples 1 through 13. Free online tax filing for 2011   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 chapter 3 for people who do not have a qualifying child. Free online tax filing for 2011 If the other person cannot claim the EIC. Free online tax filing for 2011   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. Free online tax filing for 2011 See Examples 6 and 7. Free online tax filing for 2011 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 in this chapter. Free online tax filing for 2011 Examples. Free online tax filing for 2011    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Free online tax filing for 2011 Example 1—child lived with parent and grandparent. Free online tax filing for 2011 You and your 2-year-old son Jimmy lived with your mother all year. Free online tax filing for 2011 You are 25 years old, unmarried, and your AGI is $9,000. Free online tax filing for 2011 Your only income was $9,000 from a part-time job. Free online tax filing for 2011 Your mother's only income was $20,000 from her job, and her AGI is $20,000. Free online tax filing for 2011 Jimmy's father did not live with you or Jimmy. Free online tax filing for 2011 The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Free online tax filing for 2011 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. Free online tax filing for 2011 However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). Free online tax filing for 2011 He is not a qualifying child of anyone else, including his father. Free online tax filing for 2011 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). Free online tax filing for 2011 Example 2—parent has higher AGI than grandparent. Free online tax filing for 2011 The facts are the same as in Example 1 except your AGI is $25,000. Free online tax filing for 2011 Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Free online tax filing for 2011 Only you can claim him. Free online tax filing for 2011 Example 3—two persons claim same child. Free online tax filing for 2011 The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Free online tax filing for 2011 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. Free online tax filing for 2011 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. Free online tax filing for 2011 Example 4—qualifying children split between two persons. Free online tax filing for 2011 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. Free online tax filing for 2011 Only one of you can claim each child. Free online tax filing for 2011 However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Free online tax filing for 2011 For example, if you claim one child, your mother can claim the other two. Free online tax filing for 2011 Example 5—taxpayer who is a qualifying child. Free online tax filing for 2011 The facts are the same as in Example 1 except that you are only 18 years old. Free online tax filing for 2011 This means you are a qualifying child of your mother. Free online tax filing for 2011 Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. Free online tax filing for 2011 Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Free online tax filing for 2011 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. Free online tax filing for 2011 Example 6—grandparent with too much earned income to claim EIC. Free online tax filing for 2011 The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Free online tax filing for 2011 Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Free online tax filing for 2011 Example 7—parent with too much earned income to claim EIC. Free online tax filing for 2011 The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Free online tax filing for 2011 Your earned income is too high for you to claim the EIC. Free online tax filing for 2011 But your mother cannot claim the EIC either, because her AGI is not higher than yours. Free online tax filing for 2011 Example 8—child lived with both parents and grandparent. Free online tax filing for 2011 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 AGI of $30,000 on a joint return. Free online tax filing for 2011 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. Free online tax filing for 2011 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. Free online tax filing for 2011 In other words, each parent's AGI can be treated as $15,000. Free online tax filing for 2011 Example 9—separated parents. Free online tax filing for 2011 You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. Free online tax filing for 2011 In August and September, Joey lived with you. Free online tax filing for 2011 For the rest of the year, Joey lived with your husband, who is Joey's father. Free online tax filing for 2011 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. Free online tax filing for 2011 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. Free online tax filing for 2011 You and your husband will file separate returns. Free online tax filing for 2011 Your husband agrees to let you treat Joey as a qualifying child. Free online tax filing for 2011 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. Free online tax filing for 2011 However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Free online tax filing for 2011 See Rule 3. Free online tax filing for 2011 Example 10—separated parents claim same child. Free online tax filing for 2011 The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Free online tax filing for 2011 In this case, only your husband will be allowed to treat Joey as a qualifying child. Free online tax filing for 2011 This is because, during 2013, the boy lived with him longer than with you. Free online tax filing for 2011 You cannot claim the EIC (either with or without a qualifying child). Free online tax filing for 2011 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. Free online tax filing for 2011 See Rule 3. Free online tax filing for 2011 Example 11—unmarried parents. Free online tax filing for 2011 You, your 5-year-old son, and your son's father lived together all year. Free online tax filing for 2011 You and your son's father are not married. Free online tax filing for 2011 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. Free online tax filing for 2011 Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Free online tax filing for 2011 Neither of you had any other income. Free online tax filing for 2011 Your son's father agrees to let you treat the child as a qualifying child. Free online tax filing for 2011 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. Free online tax filing for 2011 Example 12—unmarried parents claim same child. Free online tax filing for 2011 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. Free online tax filing for 2011 In this case, only your son's father will be allowed to treat your son as a qualifying child. Free online tax filing for 2011 This is because his AGI, $14,000, is more than your AGI, $12,000. Free online tax filing for 2011 You cannot claim the EIC (either with or without a qualifying child). Free online tax filing for 2011 Example 13—child did not live with a parent. Free online tax filing for 2011 You and your 7-year-old niece, your sister's child, lived with your mother all year. Free online tax filing for 2011 You are 25 years old, and your AGI is $9,300. Free online tax filing for 2011 Your only income was from a part-time job. Free online tax filing for 2011 Your mother's AGI is $15,000. Free online tax filing for 2011 Her only income was from her job. Free online tax filing for 2011 Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Free online tax filing for 2011 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. Free online tax filing for 2011 However, only your mother can treat her as a qualifying child. Free online tax filing for 2011 This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Free online tax filing for 2011 Special rule for divorced or separated parents (or parents who live apart). Free online tax filing for 2011   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. Free online tax filing for 2011 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 time during the last 6 months of 2013, whether or not they are or were married. Free online tax filing for 2011 The child received over half of his or her support for the year from the parents. Free online tax filing for 2011 The child is in the custody of one or both parents for more than half of 2013. Free online tax filing for 2011 Either of the following statements is true. Free online tax filing for 2011 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. Free online tax filing for 2011 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. Free online tax filing for 2011 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. Free online tax filing for 2011 For details, see Publication 501. Free online tax filing for 2011 Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. Free online tax filing for 2011 Applying Rule 9 to divorced or separated parents (or parents who live apart). Free online tax filing for 2011   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. Free online tax filing for 2011 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. Free online tax filing for 2011 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. Free online tax filing for 2011 Example 1. Free online tax filing for 2011 You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Free online tax filing for 2011 Your AGI is $10,000. Free online tax filing for 2011 Your mother’s AGI is $25,000. Free online tax filing for 2011 Your son's father did not live with you or your son. Free online tax filing for 2011 Under the Special rule for 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. Free online tax filing for 2011 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. Free online tax filing for 2011 You and your mother did not have any child care expenses or dependent care benefits. Free online tax filing for 2011 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. Free online tax filing for 2011 Example 2. Free online tax filing for 2011 The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Free online tax filing for 2011 Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Free online tax filing for 2011 Example 3. Free online tax filing for 2011 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. Free online tax filing for 2011 Your mother also claims him as a qualifying child for head of household filing status. Free online tax filing for 2011 You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Free online tax filing for 2011 The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Free online tax filing for 2011 Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Free online tax filing for 2011 ) if all of the following statements are true. Free online tax filing for 2011 You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Free online tax filing for 2011 Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Free online tax filing for 2011 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. Free online tax filing for 2011 You lived with that person in the United States for more than half of the year. Free online tax filing for 2011 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). Free online tax filing for 2011 For more details about the tests to be a qualifying child, see Rule 8. Free online tax filing for 2011 If you are a qualifying child of another taxpayer, you cannot claim the EIC. Free online tax filing for 2011 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. Free online tax filing for 2011 Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Free online tax filing for 2011 Example. Free online tax filing for 2011 You and your daughter lived with your mother all year. Free online tax filing for 2011 You are 22 years old, unmarried, and attended a trade school full time. Free online tax filing for 2011 You had a part-time job and earned $5,700. Free online tax filing for 2011 You had no other income. Free online tax filing for 2011 Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Free online tax filing for 2011 She can claim the EIC if she meets all the other requirements. Free online tax filing for 2011 Because you are your mother's qualifying child, you cannot claim the EIC. Free online tax filing for 2011 This is so even if your mother cannot or does not claim the EIC. Free online tax filing for 2011 Child of person not required to file a return. Free online tax filing for 2011   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met 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. Free online tax filing for 2011 Example 1—return not required. Free online tax filing for 2011 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. Free online tax filing for 2011 As a result, you are not your mother's qualifying child. Free online tax filing for 2011 You can claim the EIC if you meet all the other requirements to do so. Free online tax filing for 2011 Example 2—return filed to get refund of tax withheld. Free online tax filing for 2011 The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. Free online tax filing for 2011 She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Free online tax filing for 2011 As a result, you are not your mother's qualifying child. Free online tax filing for 2011 You can claim the EIC if you meet all the other requirements to do so. Free online tax filing for 2011 Example 3—return filed to get EIC. Free online tax filing for 2011 The facts are the same as in Example 2 except your mother claimed the EIC on her return. Free online tax filing for 2011 Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. Free online tax filing for 2011 As a result, you are your mother's qualifying child. Free online tax filing for 2011 You cannot claim the EIC. Free online tax filing for 2011 Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. Free online tax filing for 2011 This chapter discusses Rules 11 through 14. Free online tax filing for 2011 You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. Free online tax filing for 2011 You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. Free online tax filing for 2011 If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Free online tax filing for 2011 If you have a qualifying child. Free online tax filing for 2011   If you meet Rule 8, you have a qualifying child. Free online tax filing for 2011 If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. Free online tax filing for 2011 Rule 11—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. Free online tax filing for 2011 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. Free online tax filing for 2011 It does not matter which spouse meets the age test, as long as one of the spouses does. Free online tax filing for 2011 You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Free online tax filing for 2011 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. Free online tax filing for 2011 If neither you nor your spouse meets the age test, you cannot claim the EIC. Free online tax filing for 2011 Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Free online tax filing for 2011 Death of spouse. Free online tax filing for 2011   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. Free online tax filing for 2011 Example 1. Free online tax filing for 2011 You are age 28 and unmarried. Free online tax filing for 2011 You meet the age test. Free online tax filing for 2011 Example 2—spouse meets age test. Free online tax filing for 2011 You are married and filing a joint return. Free online tax filing for 2011 You are age 23 and your spouse is age 27. Free online tax filing for 2011 You meet the age test because your spouse is at least age 25 but under age 65. Free online tax filing for 2011 Example 3—spouse dies in 2013. Free online tax filing for 2011 You are married and filing a joint return with your spouse who died in August 2013. Free online tax filing for 2011 You are age 67. Free online tax filing for 2011 Your spouse would have become age 65 in November 2013. Free online tax filing for 2011 Because your spouse was under age 65 when she died, you meet the age test. Free online tax filing for 2011 Rule 12—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. Free online tax filing for 2011 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. Free online tax filing for 2011 If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. Free online tax filing for 2011 If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. Free online tax filing for 2011 Example 1. Free online tax filing for 2011 In 2013, you were age 25, single, and living at home with your parents. Free online tax filing for 2011 You worked and were not a student. Free online tax filing for 2011 You earned $7,500. Free online tax filing for 2011 Your parents cannot claim you as a dependent. Free online tax filing for 2011 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. Free online tax filing for 2011 You meet this rule. Free online tax filing for 2011 You can claim the EIC if you meet all the other requirements. Free online tax filing for 2011 Example 2. Free online tax filing for 2011 The facts are the same as in Example 1, except that you earned $2,000. Free online tax filing for 2011 Your parents can claim you as a dependent but decide not to. Free online tax filing for 2011 You do not meet this rule. Free online tax filing for 2011 You cannot claim the credit because your parents could have claimed you as a dependent. Free online tax filing for 2011 Joint returns. Free online tax filing for 2011   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Free online tax filing for 2011   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Free online tax filing for 2011 But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Free online tax filing for 2011 Example 1—return filed to get refund of tax withheld. Free online tax filing for 2011 You are 26 years old. Free online tax filing for 2011 You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Free online tax filing for 2011 Neither you nor your wife is required to file a tax return. Free online tax filing for 2011 You do not have a child. Free online tax filing for 2011 Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. Free online tax filing for 2011 Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Free online tax filing for 2011 They can claim exemptions for you and your wife if all the other tests to do so are met. Free online tax filing for 2011 Example 2—return filed to get EIC. Free online tax filing for 2011 The facts are the same as in Example 1except no taxes were taken out of your pay. Free online tax filing for 2011 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. Free online tax filing for 2011 Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. Free online tax filing for 2011 Your parents cannot claim an exemption for either you or your wife. Free online tax filing for 2011 Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Free online tax filing for 2011 ) if all of the following statements are true. Free online tax filing for 2011 You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Free online tax filing for 2011 Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Free online tax filing for 2011 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. Free online tax filing for 2011 You lived with that person in the United States for more than half of the year. Free online tax filing for 2011 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). Free online tax filing for 2011 For more details about the tests to be a qualifying child, see Rule 8. Free online tax filing for 2011 If you are a qualifying child of another taxpayer, you cannot claim the EIC. Free online tax filing for 2011 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. Free online tax filing for 2011 Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Free online tax filing for 2011 Example. Free online tax filing for 2011 You lived with your mother all year. Free online tax filing for 2011 You are age 26, unmarried, and permanently and totally disabled. Free online tax filing for 2011 Your only income was from a community center where you went three days a week to answer telephones. Free online tax filing for 2011 You earned $5,000 for the year and provided more than half of your own support. Free online tax filing for 2011 Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Free online tax filing for 2011 She can claim the EIC if she meets all the other requirements. Free online tax filing for 2011 Because you are a qualifying child of your mother, you cannot claim the EIC. Free online tax filing for 2011 This is so even if your mother cannot or does not claim the EIC. Free online tax filing for 2011 Joint returns. Free online tax filing for 2011   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Free online tax filing for 2011   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Free online tax filing for 2011 But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Free online tax filing for 2011 Child of person not required to file a return. Free online tax filing for 2011   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. Free online tax filing for 2011 Example 1—return not required. Free online tax filing for 2011 You lived all year with your father. Free online tax filing for 2011 You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Free online tax filing for 2011 You have no other income, no children, and provided more than half of your own support. Free online tax filing for 2011 Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Free online tax filing for 2011 As a result, you are not your father's qualifying child. Free online tax filing for 2011 You can claim the EIC if you meet all the other requirements to do so. Free online tax filing for 2011 Example 2—return filed to get refund of tax withheld. Free online tax filing for 2011 The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. Free online tax filing for 2011 He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Free online tax filing for 2011 As a result, you are not your father's qualifying child. Free online tax filing for 2011 You can claim the EIC if you meet all the other requirements to do so. Free online tax filing for 2011 Example 3—return filed to get EIC. Free online tax filing for 2011 The facts are the same as in Example 2 except your father claimed the EIC on his return. Free online tax filing for 2011 Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. Free online tax filing for 2011 As a result, you are your father's qualifying child. Free online tax filing for 2011 You cannot claim the EIC. Free online tax filing for 2011 Rule 14—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. Free online tax filing for 2011 If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Free online tax filing for 2011 United States. Free online tax filing for 2011   This means the 50 states and the District of Columbia. Free online tax filing for 2011 It does not include Puerto Rico or U. Free online tax filing for 2011 S. Free online tax filing for 2011 possessions such as Guam. Free online tax filing for 2011 Homeless shelter. Free online tax filing for 2011   Your home can be any location where you regularly live. Free online tax filing for 2011 You do not need a traditional home. Free online tax filing for 2011 If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Free online tax filing for 2011 Military personnel stationed outside the United States. Free online tax filing for 2011   U. Free online tax filing for 2011 S. Free online tax filing for 2011 military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. Free online tax filing for 2011 Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. Free online tax filing for 2011 You need to know the amount of your earned income to see if you meet the rule in this chapter. Free online tax filing for 2011 You also need to know that amount to figure your EIC. Free online tax filing for 2011 Rule 15—Earned Income Limits 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. Free online tax filing for 2011 Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Free online tax filing for 2011 Employee pay is earned income only if it is taxable. Free online tax filing for 2011 Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Free online tax filing for 2011 But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Free online tax filing for 2011 Earned income is explained in detail in Rule 7 in chapter 1. Free online tax filing for 2011 Figuring earned income. Free online tax filing for 2011   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. Free online tax filing for 2011   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. Free online tax filing for 2011   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). Free online tax filing for 2011 You will then reduce that amount by any amount included on that line and described in the following list. Free online tax filing for 2011 Scholarship or fellowship grants not reported on a Form W-2. Free online tax filing for 2011 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. Free online tax filing for 2011 Inmate's income. Free online tax filing for 2011 Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Free online tax filing for 2011 This includes amounts received for work performed while in a work release program or while in a halfway house. Free online tax filing for 2011 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). Free online tax filing for 2011 Pension or annuity from deferred compensation plans. Free online tax filing for 2011 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. Free online tax filing for 2011 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). Free online tax filing for 2011 This amount may be reported in box 11 of your Form W-2. Free online tax filing for 2011 If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. Free online tax filing for 2011 Clergy. Free online tax filing for 2011   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 re