File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Free Tax Usa 2010

Can I Efile My 2011 Taxes In 2013Tax Forms 1040 EzAarp Tax Aide LocationsCan A Full Time Student File Taxes2013 Tax Forms 1040ezTax Amendment Form 2013Irsefile Com1040ez Form And InstructionsAmended TaxesTaxact Online 2011Free 1040ez FilingIrs 1040ez Online File1040 A1040nr Ez InstructionsHow To Fill Out The 1040ez1040 Ez 2011 FormWww Myfreetaxes Com Unitedwayhoco OrgWhere Can I Get 2011 Tax FormsHow To Complete A 1040xFederal 1040ez 2013Amending 2010 Tax ReturnHow To Do Amended Tax Return On Turbotax1040ez BookletState Income Tax E FileFreestatetaxfilingHow To File Tax AmendmentHow Do I File An Amended Tax Return For 2010H And R Block 1040ezMy Free Tax.comTax Filing 2010Federal Tax Form 1040ezTax Forms 2012Irs Gov Free FileUnemployment Tax ReturnTax Act Free 2012File 1040x OnlineFiling Back Taxes Online FreeFederal Tax Forms 1040ezAmend 2011 Federal Tax ReturnTax Amendment Form

Free Tax Usa 2010

Free tax usa 2010 12. Free tax usa 2010   How To Get Tax Help Table of Contents 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 tax usa 2010 Free help with your tax return. Free tax usa 2010   You can get free help preparing your return nationwide from IRS-certified volunteers. Free tax usa 2010 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free tax usa 2010 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax usa 2010 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 tax usa 2010 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free tax usa 2010 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free tax usa 2010 gov, download the IRS2Go app, or call 1-800-906-9887. Free tax usa 2010   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free tax usa 2010 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free tax usa 2010 aarp. Free tax usa 2010 org/money/taxaide or call 1-888-227-7669. Free tax usa 2010 For more information on these programs, go to IRS. Free tax usa 2010 gov and enter “VITA” in the search box. Free tax usa 2010 Internet. Free tax usa 2010    IRS. Free tax usa 2010 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free tax usa 2010 Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax usa 2010 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 tax usa 2010 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free tax usa 2010 gov or download the IRS2Go app and select the Refund Status option. Free tax usa 2010 The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax usa 2010 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 tax usa 2010 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax usa 2010 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax usa 2010 Use the Interactive Tax Assistant (ITA) to research your tax questions. Free tax usa 2010 No need to wait on the phone or stand in line. Free tax usa 2010 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 tax usa 2010 When you reach the response screen, you can print the entire interview and the final response for your records. Free tax usa 2010 New subject areas are added on a regular basis. Free tax usa 2010  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free tax usa 2010 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free tax usa 2010 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free tax usa 2010 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free tax usa 2010 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 tax usa 2010 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 tax usa 2010 You can also ask the IRS to mail a return or an account transcript to you. Free tax usa 2010 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free tax usa 2010 gov or by calling 1-800-908-9946. Free tax usa 2010 Tax return and tax account transcripts are generally available for the current year and the past three years. Free tax usa 2010 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free tax usa 2010 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free tax usa 2010 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 tax usa 2010 Check the status of your amended return using Where's My Amended Return? Go to IRS. Free tax usa 2010 gov and enter Where's My Amended Return? in the search box. Free tax usa 2010 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax usa 2010 It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax usa 2010 Make a payment using one of several safe and convenient electronic payment options available on IRS. Free tax usa 2010 gov. Free tax usa 2010 Select the Payment tab on the front page of IRS. Free tax usa 2010 gov for more information. Free tax usa 2010 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free tax usa 2010 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free tax usa 2010 gov. Free tax usa 2010 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 tax usa 2010 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free tax usa 2010 gov. Free tax usa 2010 Request an Electronic Filing PIN by going to IRS. Free tax usa 2010 gov and entering Electronic Filing PIN in the search box. Free tax usa 2010 Download forms, instructions and publications, including accessible versions for people with disabilities. Free tax usa 2010 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free tax usa 2010 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free tax usa 2010 An employee can answer questions about your tax account or help you set up a payment plan. Free tax usa 2010 Before you visit, check the Office Locator on IRS. Free tax usa 2010 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 tax usa 2010 If you have a special need, such as a disability, you can request an appointment. Free tax usa 2010 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free tax usa 2010 Apply for an Employer Identification Number (EIN). Free tax usa 2010 Go to IRS. Free tax usa 2010 gov and enter Apply for an EIN in the search box. Free tax usa 2010 Read the Internal Revenue Code, regulations, or other official guidance. Free tax usa 2010 Read Internal Revenue Bulletins. Free tax usa 2010 Sign up to receive local and national tax news and more by email. Free tax usa 2010 Just click on “subscriptions” above the search box on IRS. Free tax usa 2010 gov and choose from a variety of options. Free tax usa 2010 Phone. Free tax usa 2010    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free tax usa 2010 Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax usa 2010 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free tax usa 2010 gov, or download the IRS2Go app. Free tax usa 2010 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 tax usa 2010 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax usa 2010 Most VITA and TCE sites offer free electronic filing. Free tax usa 2010 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free tax usa 2010 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free tax usa 2010 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 tax usa 2010 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 tax usa 2010 The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax usa 2010 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 tax usa 2010 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 tax usa 2010 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax usa 2010 Note, the above information is for our automated hotline. Free tax usa 2010 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 tax usa 2010 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free tax usa 2010 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax usa 2010 It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax usa 2010 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 tax usa 2010 You should receive your order within 10 business days. Free tax usa 2010 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free tax usa 2010 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 tax usa 2010 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free tax usa 2010 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free tax usa 2010 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free tax usa 2010 Walk-in. Free tax usa 2010   You can find a selection of forms, publications and services — in-person. Free tax usa 2010 Products. Free tax usa 2010 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free tax usa 2010 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free tax usa 2010 Services. Free tax usa 2010 You can walk in to your local TAC for face-to-face tax help. Free tax usa 2010 An employee can answer questions about your tax account or help you set up a payment plan. Free tax usa 2010 Before visiting, use the Office Locator tool on IRS. Free tax usa 2010 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 tax usa 2010 Mail. Free tax usa 2010   You can send your order for forms, instructions, and publications to the address below. Free tax usa 2010 You should receive a response within 10 business days after your request is received. Free tax usa 2010 Internal Revenue Service 1201 N. Free tax usa 2010 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free tax usa 2010 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free tax usa 2010 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free tax usa 2010   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free tax usa 2010 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 tax usa 2010 You face (or your business is facing) an immediate threat of adverse action. Free tax usa 2010 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free tax usa 2010   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 tax usa 2010 Here's why we can help: TAS is an independent organization within the IRS. Free tax usa 2010 Our advocates know how to work with the IRS. Free tax usa 2010 Our services are free and tailored to meet your needs. Free tax usa 2010 We have offices in every state, the District of Columbia, and Puerto Rico. Free tax usa 2010   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 www. Free tax usa 2010 irs. Free tax usa 2010 gov/Advocate, or call us toll-free at 1-877-777-4778. Free tax usa 2010   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free tax usa 2010 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free tax usa 2010 Low Income Taxpayer Clinics. Free tax usa 2010   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 tax usa 2010 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free tax usa 2010 Visit www. Free tax usa 2010 irs. Free tax usa 2010 gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free tax usa 2010 Prev  Up  Next   Home   More Online Publications
Español

Oops! We can't find the file

Official information and services from the U.S. government

We're sorry, but the page you're looking for might have been removed, had its name changed, or is temporarily unavailable.

What should you do?

  • If you typed the page url, check the spelling.
  • Go to our home page and browse through our topics for the information you want.
  • Go to our site index, and look through the alphabetical listing for links to the page you want.
  • If you need help finding government information, please contact us.
  • Use our search engine to find the information you want.

The Free Tax Usa 2010

Free tax usa 2010 5. Free tax usa 2010   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. Free tax usa 2010 You may be able to reduce your federal income tax by claiming one or more of these credits. Free tax usa 2010 Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. Free tax usa 2010 For more information, see Publication 524, Credit for the Elderly or the Disabled. Free tax usa 2010 You can take the credit only if you file Form 1040 or Form 1040A. Free tax usa 2010 You cannot take the credit if you file Form 1040EZ or Form 1040NR. Free tax usa 2010 Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Free tax usa 2010 You are a qualified individual. Free tax usa 2010 Your income is not more than certain limits. Free tax usa 2010  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Free tax usa 2010   Qualified Individual You are a qualified individual for this credit if you are a U. Free tax usa 2010 S. Free tax usa 2010 citizen or resident alien, and either of the following applies. Free tax usa 2010 You were age 65 or older at the end of 2013. Free tax usa 2010 You were under age 65 at the end of 2013 and all three of the following statements are true. Free tax usa 2010 You retired on permanent and total disability (explained later). Free tax usa 2010 You received taxable disability income for 2013. Free tax usa 2010 On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Free tax usa 2010 Age 65. Free tax usa 2010 You are considered to be age 65 on the day before your 65th birthday. Free tax usa 2010 Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Free tax usa 2010 Figure 5-A. Free tax usa 2010 Are You a Qualified Individual? This image is too large to be displayed in the current screen. Free tax usa 2010 Please click the link to view the image. Free tax usa 2010 Figure 5-A, Are you a qualified individual? U. Free tax usa 2010 S. Free tax usa 2010 citizen or resident alien. Free tax usa 2010   You must be a U. Free tax usa 2010 S. Free tax usa 2010 citizen or resident alien (or be treated as a resident alien) to take the credit. Free tax usa 2010 Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Free tax usa 2010 Exceptions. Free tax usa 2010   You may be able to take the credit if you are a nonresident alien who is married to a U. Free tax usa 2010 S. Free tax usa 2010 citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Free tax usa 2010 S. Free tax usa 2010 resident alien. Free tax usa 2010 If you make that choice, both you and your spouse are taxed on your worldwide income. Free tax usa 2010   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Free tax usa 2010 S. Free tax usa 2010 citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Free tax usa 2010 S. Free tax usa 2010 resident alien for the entire year. Free tax usa 2010 In that case, you may be allowed to take the credit. Free tax usa 2010   For information on these choices, see chapter 1 of Publication 519, U. Free tax usa 2010 S. Free tax usa 2010 Tax Guide for Aliens. Free tax usa 2010 Married persons. Free tax usa 2010   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Free tax usa 2010 However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Free tax usa 2010 Head of household. Free tax usa 2010   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. Free tax usa 2010 See Publication 524 and Publication 501. Free tax usa 2010 Under age 65. Free tax usa 2010   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). Free tax usa 2010 You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Free tax usa 2010 You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. Free tax usa 2010   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Free tax usa 2010 If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Free tax usa 2010 Permanent and total disability. Free tax usa 2010   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Free tax usa 2010 A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Free tax usa 2010 See Physician's statement , later. Free tax usa 2010 Substantial gainful activity. Free tax usa 2010   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Free tax usa 2010   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Free tax usa 2010   Substantial gainful activity is not work you do to take care of yourself or your home. Free tax usa 2010 It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Free tax usa 2010 However, doing this kind of work may show that you are able to engage in substantial gainful activity. Free tax usa 2010    Figure 5-B. Free tax usa 2010 Income Limits IF your filing status is. Free tax usa 2010 . Free tax usa 2010 . Free tax usa 2010 THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. Free tax usa 2010 . Free tax usa 2010 . Free tax usa 2010 OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Free tax usa 2010 . Free tax usa 2010 . Free tax usa 2010 single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Free tax usa 2010 Physician's statement. Free tax usa 2010   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Free tax usa 2010   You do not have to file this statement with your tax return, but you must keep it for your records. Free tax usa 2010 The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Free tax usa 2010 Veterans. Free tax usa 2010   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Free tax usa 2010 VA Form 21-0172 must be signed by a person authorized by the VA to do so. Free tax usa 2010 You can get this form from your local VA regional office. Free tax usa 2010 Physician's statement obtained in earlier year. Free tax usa 2010   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Free tax usa 2010 For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Free tax usa 2010 If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Free tax usa 2010   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. Free tax usa 2010 Disability income. Free tax usa 2010   If you are under age 65, you must also have taxable disability income to qualify for the credit. Free tax usa 2010   Disability income must meet the following two requirements. Free tax usa 2010 It must be paid under your employer's accident or health plan or pension plan. Free tax usa 2010 It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. Free tax usa 2010 Payments that are not disability income. Free tax usa 2010   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Free tax usa 2010 Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Free tax usa 2010   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Free tax usa 2010 Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Free tax usa 2010 Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Free tax usa 2010 Figuring the credit yourself. Free tax usa 2010   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Free tax usa 2010 Next, fill out Schedule R (Form 1040A or 1040), Part III. Free tax usa 2010 Credit figured for you. Free tax usa 2010   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). Free tax usa 2010 If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Free tax usa 2010 Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Free tax usa 2010 The credit can be up to 35% of your expenses. Free tax usa 2010 To qualify, you must pay these expenses so you can work or look for work. Free tax usa 2010 If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. Free tax usa 2010 If the correct information is not shown, the credit may be reduced or disallowed. Free tax usa 2010 You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. Free tax usa 2010 For more information, see Publication 503, Child and Dependent Care Expenses. Free tax usa 2010 Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. Free tax usa 2010 The EIC is available to persons with or without a qualifying child. Free tax usa 2010 Credit has no effect on certain welfare benefits. Free tax usa 2010   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 tax usa 2010 These programs include the following. Free tax usa 2010 Medicaid and supplemental security income (SSI). Free tax usa 2010 Supplemental Nutrition Assistance Program (food stamps). Free tax usa 2010 Low-income housing. Free tax usa 2010 Temporary Assistance for Needy Families (TANF). Free tax usa 2010  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Free tax usa 2010 Check with your local benefit coordinator to find out if your refund will affect your benefits. Free tax usa 2010 Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. Free tax usa 2010 The specific rules you must meet depend on whether you have a qualifying child. Free tax usa 2010 If you have a qualifying child, the rules in Parts A, B, and D apply to you. Free tax usa 2010 If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Free tax usa 2010  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. Free tax usa 2010 You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). Free tax usa 2010 The sections that follow provide additional information for some of the rules. Free tax usa 2010 Adjusted gross income (AGI). Free tax usa 2010   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. Free tax usa 2010 Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Free tax usa 2010 Table 5-1. Free tax usa 2010 Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Free tax usa 2010 Second, you must meet all the rules in one of these columns, whichever applies. Free tax usa 2010 Third, you must meet the rule in this column. Free tax usa 2010 Part A. Free tax usa 2010  Rules for Everyone Part B. Free tax usa 2010  Rules If You Have a Qualifying Child Part C. Free tax usa 2010  Rules If You Do Not Have a Qualifying Child Part D. Free tax usa 2010  Figuring and Claiming the EIC 1. Free tax usa 2010 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 tax usa 2010 2. Free tax usa 2010 You must have a valid social security number. Free tax usa 2010  3. Free tax usa 2010 Your filing status cannot be “Married filing separately. Free tax usa 2010 ” 4. Free tax usa 2010 You must be a U. Free tax usa 2010 S. Free tax usa 2010 citizen or resident alien all year. Free tax usa 2010  5. Free tax usa 2010 You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Free tax usa 2010  6. Free tax usa 2010 Your investment income must be $3,300 or less. Free tax usa 2010  7. Free tax usa 2010 You must have earned income. Free tax usa 2010 8. Free tax usa 2010 Your child must meet the relationship, age, residency, and joint return tests. Free tax usa 2010  9. Free tax usa 2010 Your qualifying child cannot be used by more than one person to claim the EIC. Free tax usa 2010  10. Free tax usa 2010 You generally cannot be a qualifying child of another person. Free tax usa 2010 11. Free tax usa 2010 You must be at least age 25 but under age 65. Free tax usa 2010  12. Free tax usa 2010 You cannot be the dependent of another person. Free tax usa 2010  13. Free tax usa 2010 You generally cannot be a qualifying child of another person. Free tax usa 2010  14. Free tax usa 2010 You must have lived in the United States more than half of the year. Free tax usa 2010 15. Free tax usa 2010 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 tax usa 2010 Social security number. Free tax usa 2010   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). Free tax usa 2010 Any qualifying child listed on Schedule EIC also must have a valid SSN. Free tax usa 2010 (See Qualifying child , later, if you have a qualifying child. Free tax usa 2010 )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Free tax usa 2010 An example of a federally funded benefit is Medicaid. Free tax usa 2010 Investment income. Free tax usa 2010   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Free tax usa 2010 If your investment income is more than $3,300, you cannot claim the credit. Free tax usa 2010 For most people, investment income is the total of the following amounts. Free tax usa 2010 Taxable interest (line 8a of Form 1040 or 1040A). Free tax usa 2010 Tax-exempt interest (line 8b of Form 1040 or 1040A). Free tax usa 2010 Dividend income (line 9a of Form 1040 or 1040A). Free tax usa 2010 Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Free tax usa 2010  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Free tax usa 2010   For more information about investment income, see Publication 596, Earned Income Credit. Free tax usa 2010 Earned income. Free tax usa 2010   Under Rule 7, you must have earned income to claim the EIC. Free tax usa 2010 Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. Free tax usa 2010 Earned income includes all of the following types of income. Free tax usa 2010 Wages, salaries, tips, and other taxable employee pay. Free tax usa 2010 Employee pay is earned income only if it is taxable. Free tax usa 2010 Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Free tax usa 2010 But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Free tax usa 2010 Net earnings from self-employment. Free tax usa 2010 Gross income received as a statutory employee. Free tax usa 2010 Gross income defined. Free tax usa 2010   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Free tax usa 2010 Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Free tax usa 2010 If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Free tax usa 2010 Self-employed persons. Free tax usa 2010   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. Free tax usa 2010 If you do not, you may not get all the credit to which you are entitled. Free tax usa 2010 Disability benefits. Free tax usa 2010   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 tax usa 2010 Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Free tax usa 2010 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 tax usa 2010   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Free tax usa 2010 It does not matter whether you have reached minimum retirement age. Free tax usa 2010 If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Free tax usa 2010 Income that is not earned income. Free tax usa 2010   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Free tax usa 2010 Do not include any of these items in your earned income. Free tax usa 2010 Workfare payments. Free tax usa 2010   Nontaxable workfare payments are not earned income for the EIC. Free tax usa 2010 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 tax usa 2010 Qualifying child. Free tax usa 2010   Under Rule 8, your child is a qualifying child if your child meets four tests. Free tax usa 2010 The four tests are: Relationship, Age, Residency, and Joint return. Free tax usa 2010   The four tests are illustrated in Figure 5-C. Free tax usa 2010 See Publication 596 for more information about each test. Free tax usa 2010 Figure 5-C. Free tax usa 2010 Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Free tax usa 2010 . Free tax usa 2010 . Free tax usa 2010 Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . Free tax usa 2010 . Free tax usa 2010 . Free tax usa 2010 Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. Free tax usa 2010 . Free tax usa 2010 . Free tax usa 2010 Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. Free tax usa 2010 . Free tax usa 2010 . Free tax usa 2010 Lived with you in the United States for more than half of 2013. Free tax usa 2010  If the child did not live with you for the required time, see Publication 596 for more information. Free tax usa 2010 Figuring the EIC To figure the amount of your credit, you have two choices. Free tax usa 2010 Have the IRS figure the EIC for you. Free tax usa 2010 If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Free tax usa 2010 Figure the EIC yourself. Free tax usa 2010 If you want to do this, see How To Figure the EIC Yourself in Publication 596. Free tax usa 2010 Prev  Up  Next   Home   More Online Publications