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Free state tax forms online Publication 596 - Introductory Material Table of Contents Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have A Child To Qualify For The EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific information? Is There Help Online? What's New for 2013 Reminders Future Developments For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www. Free state tax forms online irs. Free state tax forms online gov/pub596. Free state tax forms online What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $51,567. Free state tax forms online A tax credit usually means more money in your pocket. Free state tax forms online It reduces the amount of tax you owe. Free state tax forms online The EIC may also give you a refund. Free state tax forms online Can I Claim the EIC? To claim the EIC, you must meet certain rules. Free state tax forms online These rules are summarized in Table 1. Free state tax forms online Table 1. Free state tax forms online Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Free state tax forms online Second, you must meet all the rules in one of these columns, whichever applies. Free state tax forms online Third, you must meet the rule in this column. Free state tax forms online Chapter 1. Free state tax forms online  Rules for Everyone Chapter 2. Free state tax forms online  Rules If You Have a Qualifying Child Chapter 3. Free state tax forms online  Rules If You Do Not Have a Qualifying Child Chapter 4. Free state tax forms online  Figuring and Claiming the EIC 1. Free state tax forms online 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 state tax forms online 2. Free state tax forms online You must have a valid social security number. Free state tax forms online   3. Free state tax forms online Your filing status cannot be Married filing separately. Free state tax forms online   4. Free state tax forms online You must be a U. Free state tax forms online S. Free state tax forms online citizen or resident alien all year. Free state tax forms online   5. Free state tax forms online You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Free state tax forms online   6. Free state tax forms online Your investment income must be $3,300 or less. Free state tax forms online    7. Free state tax forms online You must have earned income. Free state tax forms online 8. Free state tax forms online Your child must meet the relationship, age, residency, and joint return tests. Free state tax forms online   9. Free state tax forms online Your qualifying child cannot be used by more than one person to claim the EIC. Free state tax forms online   10. Free state tax forms online You cannot be a qualifying child of another person. Free state tax forms online 11. Free state tax forms online You must be at least age 25 but under age 65. Free state tax forms online    12. Free state tax forms online You cannot be the dependent of another person. Free state tax forms online   13. Free state tax forms online You cannot be a qualifying child of another person. Free state tax forms online   14. Free state tax forms online You must have lived in the United States more than half of the year. Free state tax forms online 15. Free state tax forms online 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 state tax forms online Do I Need This Publication? Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. Free state tax forms online You are one of those people if any of the following statements are true for 2013. Free state tax forms online You are filing Schedule E (Form 1040). Free state tax forms online You are reporting income from the rental of personal property not used in a trade or business. Free state tax forms online You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). Free state tax forms online You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. Free state tax forms online If none of the statements above apply to you, your tax form instructions have all the information you need to find out if you can claim the EIC and to figure the amount of your EIC. Free state tax forms online You do not need this publication. Free state tax forms online But you can read it to find out whether you can take the EIC and to learn more about the EIC. Free state tax forms online Do I Have To Have A Child To Qualify For The EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $14,340 ($19,680 if married filing jointly). Free state tax forms online See chapter 3. Free state tax forms online How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure the amount of your credit, or you can figure it yourself. Free state tax forms online To figure it yourself, you can complete a worksheet in the instructions for the form you file. Free state tax forms online To find out how to have the IRS figure it for you, see chapter 4. Free state tax forms online How Can I Quickly Locate Specific information? You can use the index to look up specific information. Free state tax forms online In most cases, index entries will point you to headings, tables, or a worksheet. Free state tax forms online Is There Help Online? Yes. Free state tax forms online You can use the EITC Assistant at www. Free state tax forms online irs. Free state tax forms online gov/eitc to find out if you may be eligible for the credit. Free state tax forms online The EITC Assistant is available in English and Spanish. Free state tax forms online What's New for 2013 Earned income amount is more. Free state tax forms online The maximum amount of income you can earn and still get the credit has increased. Free state tax forms online You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). Free state tax forms online Your adjusted gross income also must be less than the amount in the above list that applies to you. Free state tax forms online For details, see Rules 1 and 15. Free state tax forms online Investment income amount is more. Free state tax forms online The maximum amount of investment income you can have and still get the credit has increased to $3,300. Free state tax forms online See Rule 6—Your Investment Income Must Be $3,300 or Less . Free state tax forms online Reminders Increased EIC on certain joint returns. Free state tax forms online . Free state tax forms online  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Free state tax forms online As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Free state tax forms online When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Free state tax forms online Earned income credit has no effect on certain welfare benefits. Free state tax forms online  Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Free state tax forms online These programs include the following. Free state tax forms online Temporary Assistance for Needy Families (TANF). Free state tax forms online Medicaid. Free state tax forms online Supplemental security income (SSI). Free state tax forms online Supplemental Nutrition Assistance Program (food stamps). Free state tax forms online Low-income housing. Free state tax forms online In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Free state tax forms online Check with your local benefit coordinator to find out if your refund will affect your benefits. Free state tax forms online Do not overlook your state credit. Free state tax forms online  If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. Free state tax forms online For a list of states that offer a state EIC, go to www. Free state tax forms online irs. Free state tax forms online gov/eitc. Free state tax forms online EIC questioned by IRS. Free state tax forms online  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Free state tax forms online We will tell you what documents to send us. Free state tax forms online These may include: birth certificates, school records, etc. Free state tax forms online The process of establishing your eligibility will delay your refund. Free state tax forms online Spanish version of Publication 596. Free state tax forms online  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. Free state tax forms online It is a Spanish translation of Publication 596. Free state tax forms online See How To Get Tax Help to find out how to order this and other IRS forms and publications. Free state tax forms online Photographs of missing children. Free state tax forms online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free state tax forms online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free state tax forms online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free state tax forms online Comments and suggestions. Free state tax forms online  We welcome your comments about this publication and your suggestions for future editions. Free state tax forms online You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. Free state tax forms online NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Free state tax forms online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state tax forms online You can send your comments from www. Free state tax forms online irs. Free state tax forms online gov/formspubs/. Free state tax forms online Click on “More Information” and then on “Comment on Tax Forms and Publications. Free state tax forms online ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free state tax forms online Ordering forms and publications. Free state tax forms online  Visit www. Free state tax forms online irs. Free state tax forms online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free state tax forms online  Internal Revenue Service 1201 N. Free state tax forms online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free state tax forms online  If you have a tax question, check the information available on IRS. Free state tax forms online gov or call 1-800-829-1040. Free state tax forms online We cannot answer tax questions sent to either of the above addresses. Free state tax forms online Prev  Up  Next   Home   More Online Publications
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Free state tax forms online 3. Free state tax forms online   Environmental Taxes Table of Contents Oil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax Environmental taxes are imposed on crude oil and petroleum products (oil spill liability), the sale or use of ozone-depleting chemicals (ODCs), and imported products containing or manufactured with ODCs. Free state tax forms online In addition, a floor stocks tax is imposed on ODCs held on January 1 by any person (other than the manufacturer or importer of the ODCs) for sale or for use in further manufacture. Free state tax forms online Figure the environmental tax on Form 6627. Free state tax forms online Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. Free state tax forms online For environmental tax purposes, United States includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, the continental shelf areas (applying the principles of section 638), and foreign trade zones. Free state tax forms online No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. Free state tax forms online Oil Spill Liability Tax The oil spill liability tax is reported on Form 6627, Environmental Taxes, and Form 720, Quarterly Federal Excise Tax Return (IRS Nos. Free state tax forms online 18 and 21). Free state tax forms online The oil spill liability tax rate is $. Free state tax forms online 08 per barrel and generally applies to crude oil received at a U. Free state tax forms online S. Free state tax forms online refinery and to petroleum products entered into the United States for consumption, use, or warehousing. Free state tax forms online The tax also applies to certain uses and the exportation of domestic crude oil. Free state tax forms online Crude oil includes crude oil condensates and natural gasoline. Free state tax forms online Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. Free state tax forms online Crude oil. Free state tax forms online   Tax is imposed on crude oil when it is received at a United Sates refinery. Free state tax forms online The operator of the refinery is liable for the tax. Free state tax forms online   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. Free state tax forms online However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. Free state tax forms online The user or exporter is liable for the tax. Free state tax forms online Imported petroleum products. Free state tax forms online   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. Free state tax forms online The person entering the petroleum product into the country is liable for the tax, including the tax on imported crude oil, even if it is subsequently received at a U. Free state tax forms online S. Free state tax forms online refinery. Free state tax forms online   Tax is imposed only once on any imported petroleum product. Free state tax forms online Thus, the operator of a U. Free state tax forms online S. Free state tax forms online refinery that receives imported crude oil must establish that the petroleum tax has already been imposed on such crude oil in order not to be liable for the tax. Free state tax forms online ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. Free state tax forms online Taxable event. Free state tax forms online   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. Free state tax forms online The manufacturer or importer is liable for the tax. Free state tax forms online Use of ODCs. Free state tax forms online   You use an ODC if you put it into service in a trade or business or for the production of income. Free state tax forms online Also, an ODC is used if you use it in the making of an article, including incorporation into the article, chemical transformation, or release into the air. Free state tax forms online The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. Free state tax forms online   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. Free state tax forms online An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. Free state tax forms online Generally, tax is imposed when the mixture is created and not on its sale or use. Free state tax forms online However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. Free state tax forms online You can revoke this choice only with IRS consent. Free state tax forms online   The creation of a mixture for export or for use as a feedstock is not a taxable use of the ODCs contained in the mixture. Free state tax forms online Exceptions. Free state tax forms online   The following may be exempt from the tax on ODCs. Free state tax forms online Metered-dose inhalers. Free state tax forms online Recycled ODCs. Free state tax forms online Exported ODCs. Free state tax forms online ODCs used as feedstock. Free state tax forms online Metered-dose inhalers. Free state tax forms online   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. Free state tax forms online For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Free state tax forms online The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Free state tax forms online 4682-2(d)(5). Free state tax forms online The certificate may be included as part of the sales documentation. Free state tax forms online Keep the certificate with your records. Free state tax forms online Recycled ODCs. Free state tax forms online   There is no tax on any ODC diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process). Free state tax forms online There is no tax on recycled Halon-1301 or recycled Halon-2402 imported from a country that has signed the Montreal Protocol on Substances that Deplete the Ozone Layer (Montreal Protocol). Free state tax forms online   The Montreal Protocol is administered by the United Nations (U. Free state tax forms online N. Free state tax forms online ). Free state tax forms online To determine if a country has signed the Montreal Protocol, contact the U. Free state tax forms online N. Free state tax forms online The website is untreaty. Free state tax forms online un. Free state tax forms online org. Free state tax forms online Exported ODCs. Free state tax forms online   Generally, there is no tax on ODCs sold for export if certain requirements are met. Free state tax forms online For a sale to be nontaxable, you and the purchaser must be registered. Free state tax forms online See Form 637, Application for Registration (for Certain Excise Tax Activities). Free state tax forms online Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Free state tax forms online Keep the certificate with your records. Free state tax forms online The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Free state tax forms online 4682-5(d)(3). Free state tax forms online The tax benefit of this exemption is limited. Free state tax forms online For more information, see Regulations section 52. Free state tax forms online 4682-5. Free state tax forms online ODCs used as feedstock. Free state tax forms online   There is no tax on ODCs sold for use or used as a feedstock. Free state tax forms online An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. Free state tax forms online The transformation of an ODC into one or more new compounds qualifies as use as a feedstock, but use of an ODC in a mixture does not qualify. Free state tax forms online   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Free state tax forms online The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Free state tax forms online 4682-2(d)(2). Free state tax forms online Keep the certificate with your records. Free state tax forms online Credits or refunds. Free state tax forms online   A credit or refund (without interest) of tax paid on ODCs may be claimed if a taxed ODC is: Used as a propellant in a metered-dose inhaler (the person who used the ODC as a propellant may file a claim), Exported (the manufacturer may file a claim), or Used as a feedstock (the person who used the ODC may file a claim). Free state tax forms online For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). Free state tax forms online Conditions to allowance for ODCs exported. Free state tax forms online   To claim a credit or refund for ODCs that are exported, you must have repaid or agreed to repay the tax to the exporter, or obtained the exporter's written consent to allowance of the credit or refund. Free state tax forms online You must also have the evidence required by the EPA as proof that the ODCs were exported. Free state tax forms online Imported Taxable Products An imported product containing or manufactured with ODCs is subject to tax if it is entered into the United States for consumption, use, or warehousing and is listed in the Imported Products Table. Free state tax forms online The Imported Products Table is listed in Regulations section 52. Free state tax forms online 4682-3(f)(6). Free state tax forms online The tax is based on the weight of the ODCs used in the manufacture of the product. Free state tax forms online Use the following methods to figure the ODC weight. Free state tax forms online The actual (exact) weight of each ODC used as a material in manufacturing the product. Free state tax forms online If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. Free state tax forms online However, if you cannot determine the actual weight and the table does not list an ODC weight for the product, the rate of tax is 1% of the entry value of the product. Free state tax forms online Taxable event. Free state tax forms online   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. Free state tax forms online The importer is liable for the tax. Free state tax forms online Use of imported products. Free state tax forms online   You use an imported product if you put it into service in a trade or business or for the production of income or use it in the making of an article, including incorporation into the article. Free state tax forms online The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. Free state tax forms online Entry as use. Free state tax forms online   The importer may choose to treat the entry of a product into the United States as the use of the product. Free state tax forms online Tax is imposed on the date of entry instead of when the product is sold or used. Free state tax forms online The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. Free state tax forms online Make the choice by checking the box in Part II of Form 6627. Free state tax forms online The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. Free state tax forms online You can revoke this choice only with IRS consent. Free state tax forms online Sale of article incorporating imported product. Free state tax forms online   The importer may treat the sale of an article manufactured or assembled in the United States as the first sale or use of an imported taxable product incorporated in that article if both the following apply. Free state tax forms online The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. Free state tax forms online The importer has not chosen to treat entry into the United States as use of the product. Free state tax forms online Imported products table. Free state tax forms online   The table lists all the products that are subject to the tax on imported taxable products and specifies the ODC weight (discussed later) of each product. Free state tax forms online   Each listing in the table identifies a product by name and includes only products that are described by that name. Free state tax forms online Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. Free state tax forms online In those cases, a product is included in that listing only if the product is described by that name and the rate of duty on the product is determined by reference to that HTS heading. Free state tax forms online A product is included in the listing even if it is manufactured with or contains a different ODC than the one specified in the table. Free state tax forms online   Part II of the table lists electronic items that are not included within any other list in the table. Free state tax forms online An imported product is included in this list only if the product meets one of the following tests. Free state tax forms online It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. Free state tax forms online It contains components described in (1), which account for more than 15% of the cost of the product. Free state tax forms online   These components do not include passive electrical devices, such as resistors and capacitors. Free state tax forms online Items such as screws, nuts, bolts, plastic parts, and similar specially fabricated parts that may be used to construct an electronic item are not themselves included in the listing for electronic items. Free state tax forms online Rules for listing products. Free state tax forms online   Products are listed in the table according to the following rules. Free state tax forms online A product is listed in Part I of the table if it is a mixture containing ODCs. Free state tax forms online A product is listed in Part II of the table if the Commissioner has determined that the ODCs used as materials in the manufacture of the product under the predominant method are used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components. Free state tax forms online A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. Free state tax forms online It is not an imported taxable product. Free state tax forms online It would otherwise be included within a list in Part II of the table. Free state tax forms online   For example, floppy disk drive units are listed in Part III because they are not imported taxable products and would have been included in the Part II list for electronic items not specifically identified, but for their listing in Part III. Free state tax forms online ODC weight. Free state tax forms online   The Table ODC weight of a product is the weight, determined by the Commissioner, of the ODCs used as materials in the manufacture of the product under the predominant method of manufacturing. Free state tax forms online The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. Free state tax forms online Modifying the table. Free state tax forms online   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. Free state tax forms online They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. Free state tax forms online To request a modification, see Regulations section 52. Free state tax forms online 4682-3(g) for the mailing address and information that must be included in the request. Free state tax forms online Floor Stocks Tax Tax is imposed on any ODC held (other than by the manufacturer or importer of the ODC) on January 1 for sale or use in further manufacturing. Free state tax forms online The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. Free state tax forms online These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. Free state tax forms online The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. Free state tax forms online You are liable for the floor stocks tax if you hold any of the following on January 1. Free state tax forms online At least 400 pounds of ODCs other than halons or methyl chloroform, At least 50 pounds of halons, or At least 1,000 pounds of methyl chloroform. Free state tax forms online If you are liable for the tax, prepare an inventory on January 1 of the taxable ODCs held on that date for sale or for use in further manufacturing. Free state tax forms online You must pay this floor stocks tax by June 30 of each year. Free state tax forms online Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. Free state tax forms online For the tax rates, see the Form 6627 instructions. Free state tax forms online ODCs not subject to floor stocks tax. Free state tax forms online   The floor stocks tax is not imposed on any of the following ODCs. Free state tax forms online ODCs mixed with other ingredients that contribute to achieving the purpose for which the mixture will be used, unless the mixture contains only ODCs and one or more stabilizers. Free state tax forms online ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. Free state tax forms online ODCs that have been reclaimed or recycled. Free state tax forms online ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. Free state tax forms online Prev  Up  Next   Home   More Online Publications