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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

H And R Block Free State

2011 Tax FormsFile Tax ReturnFile An Amended Tax ReturnMilitary Income TaxState Income Tax Forms1040x Amendment FormInstructions For Filing 1040x1040x InstructionsFile Online 1040ezCan You E File An Amended ReturnState Tax Form 2014Irs FormsEtax2012 Ez Tax FormHow To File State Taxes OnlyIrs E File 2013How To Amend A Tax Return With Turbotax2011 Federal Tax Forms And InstructionsH&r Block Free Online TaxH&r Block Free State File CouponHow To Do An Amended Tax ReturnOnline Tax Filing 2012Cheapest State Tax FilingE File A 1040xForm 1040 For 2011 Tax YearTax AideFree E File 2012 TaxesCan I Efile My 2010 Taxes NowWww Irs Gov 2011freeefileE File Tax Return 2011Filing Back Tax ReturnsTax Act 2010State Income Taxes 2012Irs Website For For 1040ezI Need Prior Year 1040ez Form 2010 I Caot Access Anywhere AnyoneAmendment For TaxesFree Form 1040ez Online1040exIrs Forms 1040xFree Tax H&r Block

H And R Block Free State

H and r block free state Index A Abandonment of home, Abandonment. H and r block free state Absence, temporary, Temporary absence. H and r block free state Abstract fees, Settlement fees or closing costs. H and r block free state Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. H and r block free state Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. H and r block free state Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. H and r block free state Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. H and r block free state Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. H and r block free state Architect's fees, Construction. H and r block free state Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. H and r block free state Assistance (see Tax help) B Back interest, Settlement fees or closing costs. H and r block free state Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. H and r block free state Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). H and r block free state C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. H and r block free state Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. H and r block free state Commissions, Selling expenses. H and r block free state , Settlement fees or closing costs. H and r block free state Community property Basis determination, Community property. H and r block free state Condemnation Gain exclusion, Home destroyed or condemned. H and r block free state Ownership and use test when previous home condemned, Previous home destroyed or condemned. H and r block free state Condominiums As main home, Main Home Basis determination, Condominium. H and r block free state Construction costs, Construction. H and r block free state Built by you, Built by you. H and r block free state Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. H and r block free state Ownership and use tests, Cooperative apartment. H and r block free state Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. H and r block free state D Date of sale, Date of sale. H and r block free state Death Sale due to, Specific event safe harbors. H and r block free state Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. H and r block free state Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. H and r block free state Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. H and r block free state Ownership and use test when previous home destroyed, Previous home destroyed or condemned. H and r block free state Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. H and r block free state Disasters, Specific event safe harbors. H and r block free state Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. H and r block free state Home transferred to spouse, Transfer to spouse. H and r block free state Ownership and use tests, Home transferred from spouse. H and r block free state Sale due to, Specific event safe harbors. H and r block free state Transfers after July 18, 1984, Transfers after July 18, 1984. H and r block free state Transfers before July 19, 1984, Transfers before July 19, 1984. H and r block free state Use of home after divorce, Use of home after divorce. H and r block free state Doctor's recommendation for sale, Doctor's recommendation safe harbor. H and r block free state E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. H and r block free state Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. H and r block free state Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. H and r block free state F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. H and r block free state Fire insurance premiums, Settlement fees or closing costs. H and r block free state Foreclosure, Foreclosure or repossession. H and r block free state Foreign Service, Foreign Service member. H and r block free state Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. H and r block free state Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. H and r block free state Form 1040, Schedule A Real estate taxes, Real estate taxes. H and r block free state Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. H and r block free state , Form 1099-S. H and r block free state , Form 1099-S. H and r block free state Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. H and r block free state Form 8828 Recapture tax, How to figure and report the recapture. H and r block free state Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). H and r block free state NIIT, Net Investment Income Tax (NIIT). H and r block free state Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. H and r block free state Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. H and r block free state Loss on sale, Loss on sale. H and r block free state Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. H and r block free state Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. H and r block free state Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. H and r block free state Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. H and r block free state Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. H and r block free state Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. H and r block free state H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. H and r block free state Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. H and r block free state Charges for, Settlement fees or closing costs. H and r block free state Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). H and r block free state Inheritance Home received as, Home acquired from a decedent who died before or after 2010. H and r block free state Installment sales, Installment sale. H and r block free state Involuntary conversion, Specific event safe harbors. H and r block free state ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). H and r block free state J Joint owners not married, Joint owners not married. H and r block free state Joint returns, Jointly owned home. H and r block free state Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. H and r block free state Sale of vacant land, Vacant land. H and r block free state Legal fees, Selling expenses. H and r block free state , Settlement fees or closing costs. H and r block free state , Construction. H and r block free state Legal separation Sale due to, Specific event safe harbors. H and r block free state Like-kind exchange, Sale of home acquired in a like-kind exchange. H and r block free state Living expenses, Reasonable basic living expenses. H and r block free state Loan assumption fees, Settlement fees or closing costs. H and r block free state Loan placement fees, Selling expenses. H and r block free state Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. H and r block free state Property used partly as, Property used partly as your main home. H and r block free state , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. H and r block free state Mortgage fees, Settlement fees or closing costs. H and r block free state Mortgage insurance premiums, Settlement fees or closing costs. H and r block free state Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. H and r block free state Moving expense, Settlement fees or closing costs. H and r block free state Multiple births Sale due to, Specific event safe harbors. H and r block free state N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. H and r block free state O Option to buy home, Option to buy. H and r block free state Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. H and r block free state P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. H and r block free state Points, Selling expenses. H and r block free state Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. H and r block free state Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. H and r block free state , Real estate taxes. H and r block free state Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. H and r block free state Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. H and r block free state Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. H and r block free state Relatives Sale of home to, Exception for sales to related persons. H and r block free state Remainder interest Sale of, Sale of remainder interest. H and r block free state Remodeling, Improvements. H and r block free state , Exception. H and r block free state (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). H and r block free state Before closing, by buyer, Settlement fees or closing costs. H and r block free state Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. H and r block free state , Improvements. H and r block free state , Repairs. H and r block free state (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. H and r block free state Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. H and r block free state Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. H and r block free state Doctor's recommendation for sale, Doctor's recommendation safe harbor. H and r block free state Unforeseeable events, Specific event safe harbors. H and r block free state Sales commissions, Selling expenses. H and r block free state , Settlement fees or closing costs. H and r block free state Sales to related persons, Exception for sales to related persons. H and r block free state Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. H and r block free state Seller-financed mortgages, Seller-financed mortgage. H and r block free state Seller-paid points, Seller-paid points. H and r block free state Selling expenses, Selling expenses. H and r block free state Selling price, Selling Price Separate returns, Separate returns. H and r block free state Settlement fees, Settlement fees or closing costs. H and r block free state Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. H and r block free state Surviving spouse Basis determination, Surviving spouse. H and r block free state Ownership and use tests, Sale of main home by surviving spouse. H and r block free state T Tax help, How To Get Tax Help Temporary absence, Temporary absence. H and r block free state Temporary housing, Temporary housing. H and r block free state Title insurance, Settlement fees or closing costs. H and r block free state Title search fees, Settlement fees or closing costs. H and r block free state Trading homes, Trading (exchanging) homes. H and r block free state , Home received as trade. H and r block free state Transfer taxes, Settlement fees or closing costs. H and r block free state , Transfer taxes. H and r block free state Transfer to spouse, Transfer to spouse. H and r block free state After July 18, 1984, Transfers after July 18, 1984. H and r block free state Before July 19, 1984, Transfers before July 19, 1984. H and r block free state TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. H and r block free state Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. H and r block free state Utilities Charges for installing, Settlement fees or closing costs. H and r block free state Charges related to occupancy of house before closing, Settlement fees or closing costs. H and r block free state Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. H and r block free state V Vacant land Sale of, Vacant land. H and r block free state W Worksheets, Worksheets. H and r block free state Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. H and r block free state Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. H and r block free state Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. H and r block free state Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. H and r block free state Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. H and r block free state Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. H and r block free state Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. H and r block free state Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. H and r block free state Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. H and r block free state Reduced Maximum Exclusion Prev  Up     Home   More Online Publications
Español

Rural Development

Through various programs, the Department of Agriculture's Rural Development works to improve the economy and quality of life of rural America.

Contact the Agency or Department

Website: Rural Development

Contact In-Person: Find an Office in Your State

Address: USDA Rural Development, Room 205-W
1400 Independence Ave SW

Washington, DC 20250-0107

Phone Number: (202) 720-4581

TTY: (800) 877-8339 (Federal Relay Service)

The H And R Block Free State

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