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Free tax usa com 36. Free tax usa com   Earned Income Credit (EIC) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Free tax usa com Rules for EveryoneRule 1. Free tax usa com Your AGI Must Be Less Than: Rule 2. Free tax usa com You Must Have a Valid Social Security Number (SSN) Rule 3. Free tax usa com Your Filing Status Cannot Be Married Filing Separately Rule 4. Free tax usa com You Must Be a U. Free tax usa com S. Free tax usa com Citizen or Resident Alien All Year Rule 5. Free tax usa com You Cannot File Form 2555 or Form 2555-EZ Rule 6. Free tax usa com Your Investment Income Must Be $3,300 or Less Rule 7. Free tax usa com You Must Have Earned Income Part B. Free tax usa com Rules If You Have a Qualifying ChildRule 8. Free tax usa com Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Free tax usa com Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Free tax usa com You Cannot Be a Qualifying Child of Another Taxpayer Part C. Free tax usa com Rules If You Do Not Have a Qualifying ChildRule 11. Free tax usa com You Must Be at Least Age 25 but Under Age 65 Rule 12. Free tax usa com You Cannot Be the Dependent of Another Person Rule 13. Free tax usa com You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Free tax usa com You Must Have Lived in the United States More Than Half of the Year Part D. Free tax usa com Figuring and Claiming the EICRule 15. Free tax usa com Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Free tax usa com John and Janet Smith (Form 1040A) Example 2. Free tax usa com Kelly Green (Form 1040EZ) What's New Earned income amount is more. Free tax usa com  The maximum amount of income you can earn and still get the credit has increased. Free tax usa com 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 tax usa com Your adjusted gross income also must be less than the amount in the above list that applies to you. Free tax usa com For details, see Rules 1 and 15. Free tax usa com Investment income amount is more. Free tax usa com  The maximum amount of investment income you can have and still get the credit has increased to $3,300. Free tax usa com See Rule 6. Free tax usa com Reminders Increased EIC on certain joint returns. Free tax usa com  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Free tax usa com As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Free tax usa com 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 tax usa com Online help. Free tax usa com  You can use the EITC Assistant at www. Free tax usa com irs. Free tax usa com gov/eitc to find out if you are eligible for the credit. Free tax usa com The EITC Assistant is available in English and Spanish. Free tax usa com EIC questioned by IRS. Free tax usa com  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Free tax usa com We will tell you what documents to send us. Free tax usa com These may include: birth certificates, school records, medical records, etc. Free tax usa com The process of establishing your eligibility will delay your refund. Free tax usa com Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. Free tax usa com A tax credit usually means more money in your pocket. Free tax usa com It reduces the amount of tax you owe. Free tax usa com The EIC may also give you a refund. Free tax usa com How do you get the earned income credit?   To claim the EIC, you must: Qualify by meeting certain rules, and File a tax return, even if you: Do not owe any tax, Did not earn enough money to file a return, or Did not have income taxes withheld from your pay. Free tax usa com When you complete your return, you can figure your EIC by using a worksheet in the instructions for Form 1040, Form 1040A, or Form 1040EZ. Free tax usa com Or, if you prefer, you can let the IRS figure the credit for you. Free tax usa com How will this chapter help you?   This chapter will explain the following. Free tax usa com The rules you must meet to qualify for the EIC. Free tax usa com How to figure the EIC. Free tax usa com Useful Items - You may want to see: Publication 596 Earned Income Credit (EIC) Form (and Instructions) Schedule EIC Earned Income Credit (Qualifying Child Information) 8862 Information To Claim Earned Income Credit After Disallowance Do You Qualify for the Credit? To qualify to claim the EIC, you must first meet all of the rules explained in Part A, Rules for Everyone . Free tax usa com Then you must meet the rules in Part B, Rules If You Have a Qualifying Child , or Part C, Rules If You Do Not Have a Qualifying Child . Free tax usa com There is one final rule you must meet in Part D, Figuring and Claiming the EIC . Free tax usa com You qualify for the credit if you meet all the rules in each part that applies to you. Free tax usa com If you have a qualifying child, the rules in Parts A, B, and D apply to you. Free tax usa com If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Free tax usa com Table 36-1, Earned Income Credit in a Nutshell. Free tax usa com   Use Table 36–1 as a guide to Parts A, B, C, and D. Free tax usa com The table is a summary of all the rules in each part. Free tax usa com Do you have a qualifying child?   You have a qualifying child only if you have a child who meets the four tests described in Rule 8 and illustrated in Figure 36–1. Free tax usa com If Improper Claim Made in Prior Year If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. Free tax usa com You must also qualify to claim the EIC by meeting all the rules described in this chapter. Free tax usa com However, if your EIC was denied or reduced as a result of a math or clerical error, do not attach Form 8862 to your next tax return. Free tax usa com For example, if your arithmetic is incorrect, the IRS can correct it. Free tax usa com If you do not provide a correct social security number, the IRS can deny the EIC. Free tax usa com These kinds of errors are called math or clerical errors. Free tax usa com If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. Free tax usa com If your error was due to fraud, then you cannot claim the EIC for the next 10 years. Free tax usa com More information. Free tax usa com   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. Free tax usa com Part A. Free tax usa com Rules for Everyone This part of the chapter discusses Rules 1 through 7. Free tax usa com You must meet all seven rules to qualify for the earned income credit. Free tax usa com If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the chapter. Free tax usa com If you meet all seven rules in this part, then read either Part B or Part C (whichever applies) for more rules you must meet. Free tax usa com Rule 1. Free tax usa com Your 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 com Adjusted gross income (AGI). Free tax usa com   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). Free tax usa com If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Free tax usa com Example. Free tax usa com Your AGI is $38,550, you are single, and you have one qualifying child. Free tax usa com You cannot claim the EIC because your AGI is not less than $37,870. Free tax usa com 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 tax usa com Community property. Free tax usa com   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 tax usa com This is different from the community property rules that apply under Rule 7 . Free tax usa com Rule 2. Free tax usa com 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 tax usa com Any qualifying child listed on Schedule EIC also must have a valid SSN. Free tax usa com (See Rule 8 if you have a qualifying child. Free tax usa com ) 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 tax usa com An example of a federally funded benefit is Medicaid. Free tax usa com 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 tax usa com S. Free tax usa com citizen or permanent resident, ask the SSA for a new social security card without the legend. Free tax usa com U. Free tax usa com S. Free tax usa com citizen. Free tax usa com   If you were a U. Free tax usa com S. Free tax usa com citizen when you received your SSN, you have a valid SSN. Free tax usa com Valid for work only with INS or DHS authorization. Free tax usa com   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 tax usa com SSN missing or incorrect. Free tax usa com   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Free tax usa com Other taxpayer identification number. Free tax usa com   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 tax usa com ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Free tax usa com No SSN. Free tax usa com   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 tax usa com You cannot claim the EIC. Free tax usa com Getting an SSN. Free tax usa com   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, Application for a Social Security Card, with the SSA. Free tax usa com You can get Form SS-5 online at www. Free tax usa com socialsecurity. Free tax usa com gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Free tax usa com Filing deadline approaching and still no SSN. Free tax usa com   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Free tax usa com Request an automatic 6-month extension of time to file your return. Free tax usa com You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Free tax usa com S. Free tax usa com Individual Income Tax Return. Free tax usa com For more information, see chapter 1 . Free tax usa com File the return on time without claiming the EIC. Free tax usa com After receiving the SSN, file an amended return (Form 1040X, Amended U. Free tax usa com S. Free tax usa com Individual Income Tax Return) claiming the EIC. Free tax usa com Attach a filled-in Schedule EIC if you have a qualifying child. Free tax usa com Table 36-1. Free tax usa com Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Free tax usa com Second, you must meet all the rules in one of these columns, whichever applies. Free tax usa com Third, you must meet the rule in this column. Free tax usa com Part A. Free tax usa com  Rules for Everyone Part B. Free tax usa com  Rules If You Have a Qualifying Child Part C. Free tax usa com  Rules If You Do Not Have a Qualifying Child Part D. Free tax usa com  Figuring and Claiming the EIC 1. Free tax usa com 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 com 2. Free tax usa com You must have a valid social security number. Free tax usa com  3. Free tax usa com Your filing status cannot be “Married filing separately. Free tax usa com ” 4. Free tax usa com You must be a U. Free tax usa com S. Free tax usa com citizen or resident alien all year. Free tax usa com  5. Free tax usa com You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Free tax usa com  6. Free tax usa com Your investment income must be $3,300 or less. Free tax usa com  7. Free tax usa com You must have earned income. Free tax usa com 8. Free tax usa com Your child must meet the relationship, age, residency, and joint return tests. Free tax usa com  9. Free tax usa com Your qualifying child cannot be used by more than one person to claim the EIC. Free tax usa com  10. Free tax usa com You cannot be a qualifying child of another person. Free tax usa com 11. Free tax usa com You must be at least age 25 but under age 65. Free tax usa com  12. Free tax usa com You cannot be the dependent of another person. Free tax usa com  13. Free tax usa com You cannot be a qualifying child of another person. Free tax usa com  14. Free tax usa com You must have lived in the United States more than half of the year. Free tax usa com 15. Free tax usa com 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 com Rule 3. Free tax usa com Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. Free tax usa com Your filing status cannot be “Married filing separately. Free tax usa com ” Spouse did not live with you. Free tax usa com   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 tax usa com In that case, you may be able to claim the EIC. Free tax usa com For detailed information about filing as head of household, see chapter 2 . Free tax usa com Rule 4. Free tax usa com You Must Be a U. Free tax usa com S. Free tax usa com 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 tax usa com You can use that filing status only if one spouse is a U. Free tax usa com S. Free tax usa com citizen or resident alien and you choose to treat the nonresident spouse as a U. Free tax usa com S. Free tax usa com resident. Free tax usa com If you make this choice, you and your spouse are taxed on your worldwide income. Free tax usa com 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 tax usa com If you need more information on making this choice, get Publication 519, U. Free tax usa com S. Free tax usa com Tax Guide for Aliens. Free tax usa com Rule 5. Free tax usa com 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 tax usa com 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 tax usa com U. Free tax usa com S. Free tax usa com possessions are not foreign countries. Free tax usa com See Publication 54, Tax Guide for U. Free tax usa com S. Free tax usa com Citizens and Resident Aliens Abroad, for more detailed information. Free tax usa com Rule 6. Free tax usa com 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 tax usa com If your investment income is more than $3,300, you cannot claim the credit. Free tax usa com For most people, investment income is the total of the following amounts. Free tax usa com Taxable interest (line 8a of Form 1040 or 1040A). Free tax usa com Tax-exempt interest (line 8b of Form 1040 or 1040A). Free tax usa com Dividend income (line 9a of Form 1040 or 1040A). Free tax usa com Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Free tax usa com 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 com However, see Rule 6 in chapter 1 of Publication 596 if: You are filing Schedule E (Form 1040), Form 4797, or Form 8814, or You are reporting income from the rental of personal property on Form 1040, line 21. Free tax usa com Rule 7. Free tax usa com You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. Free tax usa com If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Free tax usa com If you are an employee, earned income includes all the taxable income you get from your employer. Free tax usa com If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040. Free tax usa com Earned Income Earned income includes all of the following types of income. Free tax usa com Wages, salaries, tips, and other taxable employee pay. Free tax usa com Employee pay is earned income only if it is taxable. Free tax usa com Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Free tax usa com But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. Free tax usa com Net earnings from self-employment. Free tax usa com Gross income received as a statutory employee. Free tax usa com Wages, salaries, and tips. Free tax usa com   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Free tax usa com You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Free tax usa com Nontaxable combat pay election. Free tax usa com   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Free tax usa com Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Free tax usa com Figure the credit with and without your nontaxable combat pay before making the election. Free tax usa com   If you make the election, you must include in earned income all nontaxable combat pay you received. Free tax usa com If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Free tax usa com In other words, if one of you makes the election, the other one can also make it but does not have to. Free tax usa com   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. Free tax usa com ” Self-employed persons and statutory employees. Free tax usa com   If you are self-employed or received income as a statutory employee, you must use the Form 1040 instructions to see if you qualify to get the EIC. Free tax usa com 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 tax usa com Each approved form exempts certain income from social security taxes. Free tax usa com Each form is discussed here in terms of what is or is not earned income for the EIC. Free tax usa com Form 4361. Free tax usa com   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Free tax usa com This includes wages, salaries, tips, and other taxable employee compensation. Free tax usa com A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Free tax usa com Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Free tax usa com Examples include fees for performing marriages and honoraria for delivering speeches. Free tax usa com Form 4029. Free tax usa com   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Free tax usa com However, amounts you received as a self-employed individual do not count as earned income. Free tax usa com 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 tax usa com 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 tax usa com 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 com You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Free tax usa com 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 com Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). Free tax usa com Disability insurance payments. Free tax usa com   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Free tax usa com It does not matter whether you have reached minimum retirement age. Free tax usa com 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 com ” 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 tax usa com Do not include any of these items in your earned income. Free tax usa com Earnings while an inmate. Free tax usa com   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Free tax usa com This includes amounts for work performed while in a work release program or while in a halfway house. Free tax usa com Workfare payments. Free tax usa com   Nontaxable workfare payments are not earned income for the EIC. Free tax usa com 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 private sector employment is not available, or (2) community service program activities. Free tax usa com Community property. Free tax usa com   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 tax usa com 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 tax usa com 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 tax usa com Nevada, Washington, and California domestic partners. Free tax usa com   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Free tax usa com Your earned income for the EIC does not include any amount earned by your partner. Free tax usa com Your earned income includes the entire amount you earned. Free tax usa com For details, see Publication 555. Free tax usa com Conservation Reserve Program (CRP) payments. Free tax usa com   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 tax usa com Nontaxable military pay. Free tax usa com   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Free tax usa com Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Free tax usa com See Publication 3, Armed Forces' Tax Guide, for more information. Free tax usa com    Combat pay. Free tax usa com You can elect to include your nontaxable combat pay in earned income for the EIC. Free tax usa com See Nontaxable combat pay election, earlier. Free tax usa com Part B. Free tax usa com Rules If You Have a Qualifying Child If you have met all of the rules in Part A , read Part B to see if you have a qualifying child. Free tax usa com Part B discusses Rules 8 through 10. Free tax usa com You must meet all three of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit with a qualifying child. Free tax usa com You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Free tax usa com (You cannot file Form 1040EZ. Free tax usa com ) You also must complete Schedule EIC and attach it to your return. Free tax usa com If you meet all the rules in Part A and this part, read Part D to find out what to do next. Free tax usa com If you do not meet Rule 8, you do not have a qualifying child. Free tax usa com Read Part C to find out if you can get the earned income credit without a qualifying child. Free tax usa com Rule 8. Free tax usa com 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 tax usa com The four tests are: Relationship, Age, Residency, and Joint return. Free tax usa com The four tests are illustrated in Figure 36–1. Free tax usa com The paragraphs that follow contain more information about each test. Free tax usa com 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 tax usa com The following definitions clarify the relationship test. Free tax usa com Adopted child. Free tax usa com   An adopted child is always treated as your own child. Free tax usa com The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Free tax usa com Foster child. Free tax usa com   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. Free tax usa com An authorized placement agency includes a state or local government agency. Free tax usa com It also includes a tax-exempt organization licensed by a state. Free tax usa com In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Free tax usa com Example. Free tax usa com 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 tax usa com Debbie is your foster child. Free tax usa com 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 tax usa com    The following examples and definitions clarify the age test. Free tax usa com Example 1—child not under age 19. Free tax usa com Your son turned 19 on December 10. Free tax usa com 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 tax usa com Example 2—child not younger than you or your spouse. Free tax usa com Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Free tax usa com He is not disabled. Free tax usa com Both you and your spouse are 21 years old and you file a joint return. Free tax usa com Your brother is not your qualifying child because he is not younger than you or your spouse. Free tax usa com Example 3—child younger than your spouse but not younger than you. Free tax usa com The facts are the same as in Example 2 except that your spouse is 25 years old. Free tax usa com Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. Free tax usa com Student defined. Free tax usa com   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 tax usa com The 5 calendar months need not be consecutive. Free tax usa com   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 tax usa com School defined. Free tax usa com   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Free tax usa com 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 tax usa com Vocational high school students. Free tax usa com   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 tax usa com Permanently and totally disabled. Free tax usa com   Your child is permanently and totally disabled if both of the following apply. Free tax usa com He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Free tax usa com 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 tax usa com Residency Test Your child must have lived with you in the United States for more than half of 2013. Free tax usa com The following definitions clarify the residency test. Free tax usa com United States. Free tax usa com   This means the 50 states and the District of Columbia. Free tax usa com It does not include Puerto Rico or U. Free tax usa com S. Free tax usa com possessions such as Guam. Free tax usa com Homeless shelter. Free tax usa com   Your home can be any location where you regularly live. Free tax usa com You do not need a traditional home. Free tax usa com 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 tax usa com Military personnel stationed outside the United States. Free tax usa com    U. Free tax usa com S. Free tax usa com 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 tax usa com Figure 36-1. Free tax usa com Tests for Qualifying Child Please click here for the text description of the image. Free tax usa com Qualifying child Extended active duty. Free tax usa com   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 tax usa com 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 tax usa com Birth or death of a child. Free tax usa com   A 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 tax usa com Temporary absences. Free tax usa com   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 tax usa com Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Free tax usa com Kidnapped child. Free tax usa com    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 tax usa com The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or your child's family. Free tax usa com This treatment applies for all years until the child is returned. Free tax usa com 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 tax usa com   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Free tax usa com Joint Return Test To meet this test, the child cannot file a joint return for the year. Free tax usa com Exception. Free tax usa com   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 tax usa com Example 1—child files joint return. Free tax usa com You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Free tax usa com He earned $25,000 for the year. Free tax usa com The couple files a joint return. Free tax usa com Because your daughter and her husband filed a joint return, she is not your qualifying child. Free tax usa com Example 2—child files joint return only to claim a refund of withheld tax. Free tax usa com Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Free tax usa com They do not have a child. Free tax usa com Neither is required to file a tax return. Free tax usa com Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. Free tax usa com The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Free tax usa com Example 3—child files joint return to claim American opportunity credit. Free tax usa com The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Free tax usa com 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 tax usa com Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Free tax usa com The exception to the joint return test does not apply, so your son is not your qualifying child. Free tax usa com Married child. Free tax usa com   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 tax usa com Social security number. Free tax usa com   The 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 tax usa com 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), which is issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. Free tax usa com   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 tax usa com For more information about SSNs, see Rule 2 . Free tax usa com Rule 9. Free tax usa com 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 tax usa com However, only one of these persons can actually treat the child as a qualifying child. Free tax usa com 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 tax usa com The exemption for the child. Free tax usa com The child tax credit. Free tax usa com Head of household filing status. Free tax usa com The credit for child and dependent care expenses. Free tax usa com The exclusion for dependent care benefits. Free tax usa com The EIC. Free tax usa com The other person cannot take any of these benefits based on this qualifying child. Free tax usa com In other words, you and the other person cannot agree to divide these tax benefits between you. Free tax usa com The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Free tax usa com The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Free tax usa com However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Free tax usa com Tiebreaker rules. Free tax usa com   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 tax usa com If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Free tax usa com 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 tax usa com 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 tax usa com 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 tax usa com 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 tax usa com 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 tax usa com 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 tax usa com See Example 8 . Free tax usa com   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 tax usa com See Examples 1 through 13 . Free tax usa com   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 Part C for people who do not have a qualifying child. Free tax usa com If the other person cannot claim the EIC. Free tax usa com   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 tax usa com See Examples 6 and 7 . Free tax usa com 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. Free tax usa com Examples. Free tax usa com 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 tax usa com Example 1. Free tax usa com You and your 2-year-old son Jimmy lived with your mother all year. Free tax usa com You are 25 years old, unmarried, and your AGI is $9,000. Free tax usa com Your only income was $9,000 from a part-time job. Free tax usa com Your mother's only income was $20,000 from her job, and her AGI is $20,000. Free tax usa com Jimmy's father did not live with you or Jimmy. Free tax usa com The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Free tax usa com 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 tax usa com However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier for which that person qualifies). Free tax usa com He is not a qualifying child of anyone else, including his father. Free tax usa com 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 tax usa com Example 2. Free tax usa com The facts are the same as in Example 1 except your AGI is $25,000. Free tax usa com Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Free tax usa com Only you can claim him. Free tax usa com Example 3. Free tax usa com The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Free tax usa com 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 tax usa com 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 tax usa com Example 4. Free tax usa com 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 tax usa com Only one of you can claim each child. Free tax usa com However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Free tax usa com For example, if you claim one child, your mother can claim the other two. Free tax usa com Example 5. Free tax usa com The facts are the same as in Example 1 except that you are only 18 years old. Free tax usa com This means you are a qualifying child of your mother. Free tax usa com Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. Free tax usa com Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Free tax usa com 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 tax usa com Example 6. Free tax usa com The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Free tax usa com 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 tax usa com Example 7. Free tax usa com 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 tax usa com Your earned income is too high for you to claim the EIC. Free tax usa com But your mother cannot claim the EIC either, because her AGI is not higher than yours. Free tax usa com Example 8. Free tax usa com 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 an AGI of $30,000 on a joint return. Free tax usa com 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 tax usa com 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 tax usa com In other words, each parent's AGI can be treated as $15,000. Free tax usa com Example 9. Free tax usa com 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 tax usa com In August and September, Joey lived with you. Free tax usa com For the rest of the year, Joey lived with your husband, who is Joey's father. Free tax usa com 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 tax usa com 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 tax usa com You and your husband will file separate returns. Free tax usa com Your husband agrees to let you treat Joey as a qualifying child. Free tax usa com 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 tax usa com However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Free tax usa com See Rule 3 . Free tax usa com Example 10. Free tax usa com The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Free tax usa com In this case, only your husband will be allowed to treat Joey as a qualifying child. Free tax usa com This is because, during 2013, the boy lived with him longer than with you. Free tax usa com You cannot claim the EIC (either with or without a qualifying child). Free tax usa com 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 tax usa com See Rule 3 . Free tax usa com Example 11. Free tax usa com You, your 5-year-old son and your son's father lived together all year. Free tax usa com You and your son's father are not married. Free tax usa com 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 tax usa com Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Free tax usa com Neither of you had any other income. Free tax usa com Your son's father agrees to let you treat the child as a qualifying child. Free tax usa com 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 tax usa com Example 12. Free tax usa com 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 tax usa com In this case, only your son's father will be allowed to treat your son as a qualifying child. Free tax usa com This is because his AGI, $14,000, is more than your AGI, $12,000. Free tax usa com You cannot claim the EIC (either with or without a qualifying child). Free tax usa com Example 13. Free tax usa com You and your 7-year-old niece, your sister's child, lived with your mother all year. Free tax usa com You are 25 years old, and your AGI is $9,300. Free tax usa com Your only income was from a part-time job. Free tax usa com Your mother's AGI is $15,000. Free tax usa com Her only income was from her job. Free tax usa com Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Free tax usa com 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 tax usa com However, only your mother can treat her as a qualifying child. Free tax usa com This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Free tax usa com Special rule for divorced or separated parents (or parents who live apart). Free tax usa com   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 tax usa com 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 times during the last 6 months of 2013, whether or not they are or were married. Free tax usa com The child received over half of his or her support for the year from the parents. Free tax usa com The child is in the custody of one or both parents for more than half of 2013. Free tax usa com Either of the following statements is true. Free tax usa com 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 tax usa com 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 tax usa com 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 tax usa com  For details, see chapter 3. Free tax usa com Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. Free tax usa com Applying Rule 9 to divorced or separated parents (or parents who live apart). Free tax usa com   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 tax usa com 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 tax usa com 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 tax usa com Example 1. Free tax usa com You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Free tax usa com Your AGI is $10,000. Free tax usa com Your mother’s AGI is $25,000. Free tax usa com Your son's father did not live with you or your son. Free tax usa com Under the special rule for children of 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 tax usa com 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 tax usa com You and your mother did not have any child care expenses or dependent care benefits. Free tax usa com 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 tax usa com Example 2. Free tax usa com 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 tax usa com Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Free tax usa com Example 3. Free tax usa com 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 tax usa com Your mother also claims him as a qualifying child for head of household filing status. Free tax usa com You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Free tax usa com The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Free tax usa com Rule 10. Free tax usa com You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Free tax usa com ) if all of the following statements are true. Free tax usa com You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Free tax usa com Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). Free tax usa com 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 tax usa com You lived with that person in the United States for more than half of the year. Free tax usa com 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 tax usa com For more details about the tests to be a qualifying child, see Rule 8 . Free tax usa com If you are a qualifying child of another taxpayer, you cannot claim the EIC. Free tax usa com 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 tax usa com Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Free tax usa com Example. Free tax usa com You and your daughter lived with your mother all year. Free tax usa com You are 22 years old, unmarried, and attended a trade school full time. Free tax usa com You had a part-time job and earned $5,700. Free tax usa com You had no other income. Free tax usa com Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Free tax usa com She can claim the EIC if she meets all the other requirements. Free tax usa com Because you are your mother's qualifying child, you cannot claim the EIC. Free tax usa com This is so even if your mother cannot or does not claim the EIC. Free tax usa com Child of person not required to file a return. Free tax usa com   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 tax usa com Example. Free tax usa com 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 tax usa com As a result, you are not your mother's qualifying child. Free tax usa com You can claim the EIC if you meet all the other requirements to do so. Free tax usa com   See Rule 10 in Publication 596 for additional examples. Free tax usa com Part C. Free tax usa com Rules If You Do Not Have a Qualifying Child Read this part if you: Do not have a qualifying child, and Have met all the rules in Part A . Free tax usa com  Part C discusses Rules 11 through 14. Free tax usa com You must meet all four of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit without a qualifying child. Free tax usa com If you have a qualifying child, the rules in this part do not apply to you. Free tax usa com You can claim the credit only if you meet all the rules in Parts A, B, and D. Free tax usa com See Rule 8 to find out if you have a qualifying child. Free tax usa com Rule 11. Free tax usa com 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 tax usa com 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 tax usa com It does not matter which spouse meets the age test, as long as one of the spouses does. Free tax usa com You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Free tax usa com 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 tax usa com If neither you nor your spouse meets the age test, you cannot claim the EIC. Free tax usa com Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Free tax usa com Death of spouse. Free tax usa com   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 tax usa com Example 1. Free tax usa com You are age 28 and unmarried. Free tax usa com You meet the age test. Free tax usa com Example 2—spouse meets age test. Free tax usa com You are married and filing a joint return. Free tax usa com You are age 23 and your spouse is age 27. Free tax usa com You meet the age test because your spouse is at least age 25 but under age 65. Free tax usa com Example 3—spouse dies in 2013. Free tax usa com You are married and filing a joint return with your spouse who died in August 2013. Free tax usa com You are age 67. Free tax usa com Your spouse would have become age 65 in November 2013. Free tax usa com Because your spouse was under age 65 when she died, you meet the age test. Free tax usa com Rule 12. Free tax usa com 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 tax usa com 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 tax usa com If you are not sure whether someone else can claim you (or your spouse, if filing a joint return) as a dependent, read the rules for claiming a dependent in chapter 3. Free tax usa com If someone else can claim you (or your spouse, if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit. Free tax usa com Example 1. Free tax usa com In 2013, you were age 25, single, and living at home with your parents. Free tax usa com You worked and were not a student. Free tax usa com You earned $7,500. Free tax usa com Your parents cannot claim you as a dependent. Free tax usa com 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 tax usa com You meet this rule. Free tax usa com You can claim the EIC if you meet all the other requirements. Free tax usa com Example 2. Free tax usa com The facts are the same as in Example 1 , except that you earned $2,000. Free tax usa com Your parents can claim you as a dependent but decide not to. Free tax usa com You do not meet this rule. Free tax usa com You cannot claim the credit because your parents could have claimed you as a dependent. Free tax usa com Joint returns. Free tax usa com   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Free tax usa com   However, another person may be able to claim you as a dependent if you and your spouse file a joint return only to get a refund of income tax withheld or estimated tax paid. Free tax usa com 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 tax usa com Example 1. Free tax usa com You are 26 years old. Free tax usa com You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Free tax usa com Neither you nor your wife is required to file a tax return. Free tax usa com You do not have a child. Free tax usa com Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. Free tax usa com Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Free tax usa com They can claim exemptions for you and your wife if all the other tests to do so are met. Free tax usa com Example 2. Free tax usa com The facts are the same as in Example 1 except no taxes were taken out of your pay. Free tax usa com 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 tax usa com Because claiming the EIC is your reason for filing the return, you are not filing it only to get a refund of income tax withheld or estimated tax paid. Free tax usa com Your parents cannot claim an exemption for either you or your wife. Free tax usa com Rule 13. Free tax usa com You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Free tax usa com ) if all of the following statements are true. Free tax usa com You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Free tax usa com Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). Free tax usa com 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 (as defined in Rule 8 ), and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Free tax usa com You lived with that person in the United States for more than half of the year. Free tax usa com 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 tax usa com For more details about the tests to be a qualifying child, see Rule 8 . Free tax usa com If you are a qualifying child of another taxpayer, you cannot claim the EIC. Free tax usa com 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 tax usa com Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Free tax usa com Example. Free tax usa com You lived with your mother all year. Free tax usa com You are age 26, unmarried, and permanently and totally disabled. Free tax usa com Your only income was from a community center where you went three days a week to answer telephones. Free tax usa com You earned $5,000 for the year and provided more than half of your own support. Free tax usa com Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Free tax usa com She can claim the EIC if she meets all the other requirements. Free tax usa com Because you are a qualifying child of your mother, you cannot claim the EIC. Free tax usa com This is so even if your mother cannot or does not claim the EIC. Free tax usa com Joint returns. Free tax usa com   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Free tax usa com   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return for the year only to get a refund of income tax withheld or estimated tax paid. Free tax usa com But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Free tax usa com Child of person not required to file a return. Free tax usa com   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 tax usa com Example. Free tax usa com You lived all year with your father. Free tax usa com You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Free tax usa com You have no other income, no children, and provided more than half of your own support. Free tax usa com Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Free tax usa com As a result, you are not your father's qualifying child. Free tax usa com You can claim the EIC if you meet all the other requirements to do so. Free tax usa com   See Rule 13 in Publication 596 for additional examples. Free tax usa com Rule 14. Free tax usa com 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 tax usa com If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Free tax usa com United States. Free tax usa com   This means the 50 states and the District of Columbia. Free tax usa com It does not include Puerto Rico or U. Free tax usa com S. Free tax usa com possessions such as Guam. Free tax usa com Homeless shelter. Free tax usa com   Your home can be any location where you regularly live. Free tax usa com You do not need a traditional home. Free tax usa com If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Free tax usa com Military personnel stationed outside the United States. Free tax usa com   U. Free tax usa com S. Free tax usa com military personnel stationed outside the United States on extended active duty (defined in Rule 8 ) are considered to live in the United States during that duty period for purposes of the EIC. Free tax usa com Part D. Free tax usa com Figuring and Claiming the EIC Read this part if you have met all the rules in Parts A and B, or all the rules in Parts A and C. Free tax usa com Part D discusses Rule 15 . Free tax usa com You must meet this rule, in addition to the rules in Parts A and B , or Parts A and C , to qualify for the earned income credit. Free tax usa com This part of the chapter also explains how to figure the amount of your credit. Free tax usa com You have two choices. Free tax usa com Have the IRS figure the EIC for you. Free tax usa com If you want to do this, see IRS Will Figure the EIC for You . Free tax usa com Figure the EIC yourself. Free tax usa com If you want to do this, see How To Figure the EIC Yourself . Free tax usa com Rule 15. Free tax usa com 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 com Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Free tax usa com Employee pay is earned income only if it is taxable. Free tax usa com Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Free tax usa com But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Free tax usa com Earned income is explained in detail in Rule 7 . Free tax usa com Figuring earned income. Free tax usa com   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 tax usa com   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 tax usa com   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 tax usa com You will then reduce that amount by any amount included on that line and described in the following list: Scholarship or fellowship grants not reported on a Form W-2, Inmate's income, and Pension or annuity from deferred compensation plans. Free tax usa com Scholarship or fellowship grants not reported on a Form W-2. Free tax usa com   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 tax usa com Inmate's income. Free tax usa com   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Free tax usa com This includes amounts received for work performed while in a work release program or while in a halfway house. Free tax usa com 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 tax usa com Pension or annuity from deferred compensation plans. Free tax usa com   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 tax usa com 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 tax usa com This amount may be reported in box 11 of your Form W-2. Free tax usa com If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Free tax usa com Clergy. Free tax usa com   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 reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result in the first space of the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b. Free tax usa com Put “Clergy” on the dotted line next to line 64a (Form 1040). Free tax usa com Church employees. Free tax usa com    A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Free tax usa com If you received wages as a
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Free tax usa com Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. Free tax usa com The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. Free tax usa com Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Free tax usa com Exclusion or deduction. Free tax usa com   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Free tax usa com Your employer can tell you whether your benefit plan qualifies. Free tax usa com To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. Free tax usa com You cannot use Form 1040EZ. Free tax usa com   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Free tax usa com Therefore, you would not get an exclusion from wages. Free tax usa com Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Free tax usa com To claim the deduction, you must use Form 2441. Free tax usa com   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Free tax usa com Statement for employee. Free tax usa com   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Free tax usa com Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Free tax usa com Qualifying person(s). Free tax usa com   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. Free tax usa com If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. Free tax usa com Your disabled spouse who is not physically or mentally able to care for himself or herself. Free tax usa com Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). Free tax usa com Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. Free tax usa com For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. Free tax usa com Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. Free tax usa com Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. Free tax usa com   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Free tax usa com   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. Free tax usa com Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. Free tax usa com Supplemental security income (SSI) payments. Free tax usa com   Social security benefits do not include SSI payments, which are not taxable. Free tax usa com Do not include these payments in your income. Free tax usa com Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Free tax usa com You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. Free tax usa com Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Free tax usa com You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Free tax usa com For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Free tax usa com Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Free tax usa com Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Free tax usa com For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. Free tax usa com Retirement and profit-sharing plans. Free tax usa com   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Free tax usa com The payments must be reported as a pension or annuity. Free tax usa com Accrued leave payment. Free tax usa com   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Free tax usa com The payment is not a disability payment. Free tax usa com Include it in your income in the tax year you receive it. Free tax usa com See Publication 525, Taxable and Nontaxable Income, for more information. Free tax usa com Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. Free tax usa com For information about military and government disability pensions, see Publication 525. Free tax usa com VA disability benefits. Free tax usa com   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. Free tax usa com If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. Free tax usa com   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. Free tax usa com These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. Free tax usa com Other Payments You may receive other payments that are related to your disability. Free tax usa com The following payments are not taxable. Free tax usa com Benefit payments from a public welfare fund, such as payments due to blindness. Free tax usa com Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. Free tax usa com Compensatory (but not punitive) damages for physical injury or physical sickness. Free tax usa com Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. Free tax usa com Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Free tax usa com Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. Free tax usa com Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Free tax usa com More detailed information can be found in Publication 525. Free tax usa com Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. Free tax usa com Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. Free tax usa com These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Free tax usa com This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. Free tax usa com For more information, see Publication 525. Free tax usa com Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. Free tax usa com You must use Schedule A (Form 1040) to itemize your deductions. Free tax usa com See your form instructions for information on the standard deduction and the deductions you can itemize. Free tax usa com The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. Free tax usa com Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. Free tax usa com Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. Free tax usa com They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. Free tax usa com You can deduct only the amount of your medical and dental expenses that is more than 10% (7. Free tax usa com 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. Free tax usa com The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. Free tax usa com For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). Free tax usa com Artificial limbs, contact lenses, eyeglasses, and hearing aids. Free tax usa com The part of the cost of Braille books and magazines that is more than the price of regular printed editions. Free tax usa com Cost and repair of special telephone equipment for hearing-impaired persons. Free tax usa com Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. Free tax usa com ” Cost and care of a guide dog or other animal aiding a person with a physical disability. Free tax usa com Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. Free tax usa com This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. Free tax usa com Premiums for qualified long-term care insurance, up to certain amounts. Free tax usa com Improvements to a home that do not increase its value if the main purpose is medical care. Free tax usa com An example is constructing entrance or exit ramps. Free tax usa com Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. Free tax usa com See Publication 502 for more information. Free tax usa com Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. Free tax usa com If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. Free tax usa com 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. Free tax usa com You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Free tax usa com Impairment-related expenses defined. Free tax usa com   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Free tax usa com Publication 502 contains more detailed information. Free tax usa com Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. Free tax usa com Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. Free tax usa com To qualify, you must pay these expenses so you can work or look for work. Free tax usa com The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Free tax usa com You can claim the credit on Form 1040 or 1040A. Free tax usa com You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Free tax usa com You figure the credit on Form 2441. Free tax usa com For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. Free tax usa com Publication 503, Child and Dependent Care Expenses, contains more detailed information. Free tax usa com Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. Free tax usa com S. Free tax usa com citizen or a resident alien and either of the following apply. Free tax usa com You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. Free tax usa com You can claim the credit on Form 1040 or 1040A. Free tax usa com You figure the credit on Schedule R. Free tax usa com For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Free tax usa com Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. Free tax usa com Earned Income Credit This credit is based on the amount of your earned income. Free tax usa com You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. Free tax usa com To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. Free tax usa com If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. Free tax usa com You cannot use Form 1040EZ if you have a qualifying child. Free tax usa com Qualifying child. Free tax usa com   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. Free tax usa com Earned income. Free tax usa com   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Free tax usa com However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. Free tax usa com More information. Free tax usa com   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. Free tax usa com Publication 596, Earned Income Credit (EIC), contains more detailed information. Free tax usa com Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. Free tax usa com A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. Free tax usa com This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. Free tax usa com In this case you do not have to pay employment taxes on the amount you pay. Free tax usa com But if you control what work is done and how it is done, the worker is your employee. Free tax usa com If you possess the right to discharge a worker, that worker is generally considered to be your employee. Free tax usa com If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. Free tax usa com To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. Free tax usa com Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. Free tax usa com Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. Free tax usa com For more information, see chapter 7 of Publication 535, Business Expenses. Free tax usa com Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. Free tax usa com The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. Free tax usa com See Form 8826, Disabled Access Credit, for more information. Free tax usa com Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Free tax usa com One targeted group consists of vocational rehabilitation referrals. Free tax usa com These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Free tax usa com See Form 5884, Work Opportunity Credit. Free tax usa com How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Free tax usa com Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Free tax usa com Free help with your tax return. Free tax usa com   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free tax usa com The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Free tax usa com The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free tax usa com 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 com Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free tax usa com To find the nearest VITA or TCE site, visit IRS. Free tax usa com gov or call 1-800-906-9887. Free tax usa com   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free tax usa com To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free tax usa com aarp. Free tax usa com org/money/taxaide or call 1-888-227-7669. Free tax usa com   For more information on these programs, go to IRS. Free tax usa com gov and enter “VITA” in the search box. Free tax usa com Internet. Free tax usa com IRS. Free tax usa com gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Free tax usa com Apply for an Employer Identification Number (EIN). Free tax usa com Go to IRS. Free tax usa com gov and enter Apply for an EIN in the search box. Free tax usa com Request an Electronic Filing PIN by going to IRS. Free tax usa com gov and entering Electronic Filing PIN in the search box. Free tax usa com Check the status of your 2013 refund with Where's My Refund? Go to IRS. Free tax usa com gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax usa com If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free tax usa com Check the status of your amended return. Free tax usa com Go to IRS. Free tax usa com gov and enter Where's My Amended Return in the search box. Free tax usa com Download forms, instructions, and publications, including some accessible versions. Free tax usa com Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Free tax usa com gov or IRS2Go. Free tax usa com Tax return and tax account transcripts are generally available for the current year and past three years. Free tax usa com Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free tax usa com gov. Free tax usa com 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 com Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free tax usa com gov. Free tax usa com Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Free tax usa com gov or IRS2Go. Free tax usa com Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Free tax usa com An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Free tax usa com Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Free tax usa com If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Free tax usa com 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 com Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Free tax usa com gov. Free tax usa com Low-to-moderate income, elderly, persons 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 com The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free tax usa com Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Free tax usa com AARP offers the Tax-Aide counseling program as part of the TCE program. Free tax usa com Visit AARP's website to find the nearest Tax-Aide location. Free tax usa com Research your tax questions. Free tax usa com Search publications and instructions by topic or keyword. Free tax usa com Read the Internal Revenue Code, regulations, or other official guidance. Free tax usa com Read Internal Revenue Bulletins. Free tax usa com Sign up to receive local and national tax news by email. Free tax usa com Phone. Free tax usa com 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 com Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Free tax usa com Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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 com Call to locate the nearest volunteer help site, 1-800-906-9887. Free tax usa com Low-to-moderate income, elderly, persons 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 com The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free tax usa com Most VITA and TCE sites offer free electronic filing. Free tax usa com Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free tax usa com 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 com Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Free tax usa com The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Free tax usa com If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free tax usa com Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax usa com Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax usa com Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free tax usa com Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free tax usa com Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Free tax usa com You should receive your order within 10 business days. Free tax usa com Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Free tax usa com Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Free tax usa com Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Free tax usa com Call to ask tax questions, 1-800-829-1040. Free tax usa com Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free tax usa com The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free tax usa com These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Free tax usa com gsa. Free tax usa com gov/fedrelay. Free tax usa com Walk-in. Free tax usa com You can find a selection of forms, publications and services — in-person, face-to-face. Free tax usa com Products. Free tax usa com You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free tax usa com Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free tax usa com Services. Free tax usa com You can walk in to your local TAC most business days for personal, face-to-face tax help. Free tax usa com An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free tax usa com If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Free tax usa com No appointment is necessary—just walk in. Free tax usa com Before visiting, check www. Free tax usa com irs. Free tax usa com gov/localcontacts for hours of operation and services provided. Free tax usa com Mail. Free tax usa com You can send your order for forms, instructions, and publications to the address below. Free tax usa com You should receive a response within 10 business days after your request is received. Free tax usa com  Internal Revenue Service 1201 N. Free tax usa com Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Free tax usa com   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free tax usa com Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free tax usa com 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 com 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 com You face (or your business is facing) an immediate threat of adverse action. Free tax usa com 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 com   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 com Here's why we can help: TAS is an independent organization within the IRS. Free tax usa com Our advocates know how to work with the IRS. Free tax usa com Our services are free and tailored to meet your needs. Free tax usa com We have offices in every state, the District of Columbia, and Puerto Rico. Free tax usa com 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 com irs. Free tax usa com gov/advocate, or call us toll-free at 1-877-777-4778. Free tax usa com How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free tax usa com If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free tax usa com irs. Free tax usa com gov/sams. Free tax usa com Low Income Taxpayer Clinics. Free tax usa com   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 com 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 com Visit www. Free tax usa com TaxpayerAdvocate. Free tax usa com irs. Free tax usa com gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free tax usa com Prev  Up  Next   Home   More Online Publications