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Income Taxes Free

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Income Taxes Free

Income taxes free 5. Income taxes free   Table and Worksheets for the Self-Employed Table of Contents Community property laws. Income taxes free As discussed in chapters 2 and 4, if you are self-employed, you must use the rate table or rate worksheet and deduction worksheet to figure your deduction for contributions you made for yourself to a SEP-IRA or qualified plan. Income taxes free First, use either the rate table or rate worksheet to find your reduced contribution rate. Income taxes free Then complete the deduction worksheet to figure your deduction for contributions. Income taxes free The table and the worksheets in chapter 5 apply only to self-employed individuals who have only one defined contribution plan, such as a profit-sharing plan. Income taxes free A SEP plan is treated as a profit-sharing plan. Income taxes free However, do not use this worksheet for SARSEPs. Income taxes free Rate table for self-employed. Income taxes free   If your plan's contribution rate is a whole percentage (for example, 12% rather than 12½%), you can use the table on the next page to find your reduced contribution rate. Income taxes free Otherwise, use the rate worksheet provided below. Income taxes free   First, find your plan contribution rate (the contribution rate stated in your plan) in Column A of the table. Income taxes free Then read across to the rate under Column B. Income taxes free Enter the rate from Column B in step 4 of the Deduction Worksheet for Self-Employed on this page. Income taxes free    Example. Income taxes free You are a sole proprietor with no employees. Income taxes free If your plan's contribution rate is 10% of a participant's compensation, your rate is 0. Income taxes free 090909. Income taxes free Enter this rate in step 4 of the Deduction Worksheet for Self-Employed on this page. Income taxes free Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. Income taxes free For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Income taxes free       *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Income taxes free       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. Income taxes free     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27             Step 3           Net earnings from self-employment. Income taxes free Subtract step 2 from step 1     Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed     Step 5           Multiply step 3 by step 4     Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate)     Step 7           Enter the smaller of step 5 or step 6     Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. Income taxes free         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Income taxes free       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Income taxes free Do not enter more than $17,500     Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. Income taxes free         • Otherwise, skip steps 16 through 18 and go to step 19. Income taxes free       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Income taxes free Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. Income taxes free     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17. Income taxes free     Step 21           Subtract step 20 from step 19. Income taxes free This is your maximum deductible contribution. Income taxes free                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Income taxes free   Rate worksheet for self-employed. Income taxes free   If your plan's contribution rate is not a whole percentage (for example, 10½%), you cannot use the Rate Table for Self-Employed. Income taxes free Use the following worksheet instead. Income taxes free Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Income taxes free 105)   2) Rate in line 1 plus 1 (for example, 0. Income taxes free 105 + 1 = 1. Income taxes free 105)   3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Income taxes free 105 ÷ 1. Income taxes free 105 = 0. Income taxes free 095)   Figuring your deduction. Income taxes free   Now that you have your self-employed rate from either the rate table or rate worksheet, you can figure your maximum deduction for contributions for yourself by completing the Deduction Worksheet for Self-Employed. Income taxes free Community property laws. Income taxes free   If you reside in a community property state and you are married and filing a separate return, disregard community property laws for step 1 of the Deduction Worksheet for Self-Employed. Income taxes free Enter on step 1 the total net profit you actually earned. Income taxes free Rate Table for Self-Employed Column A  If the plan contri- bution rate is: (shown as %) Column B  Your rate is: (shown as decimal) 1 . Income taxes free 009901 2 . Income taxes free 019608 3 . Income taxes free 029126 4 . Income taxes free 038462 5 . Income taxes free 047619 6 . Income taxes free 056604 7 . Income taxes free 065421 8 . Income taxes free 074074 9 . Income taxes free 082569 10 . Income taxes free 090909 11 . Income taxes free 099099 12 . Income taxes free 107143 13 . Income taxes free 115044 14 . Income taxes free 122807 15 . Income taxes free 130435 16 . Income taxes free 137931 17 . Income taxes free 145299 18 . Income taxes free 152542 19 . Income taxes free 159664 20 . Income taxes free 166667 21 . Income taxes free 173554 22 . Income taxes free 180328 23 . Income taxes free 186992 24 . Income taxes free 193548 25* . Income taxes free 200000* *The deduction for annual employer contributions (other than elective deferrals) to a SEP plan, a profit-sharing plan, or a money purchase plan cannot be more than 20% of your net earnings (figured without deducting contributions for yourself) from the business that has the plan. Income taxes free Example. Income taxes free You are a sole proprietor with no employees. Income taxes free The terms of your plan provide that you contribute 8½% (. Income taxes free 085) of your compensation to your plan. Income taxes free Your net profit from line 31, Schedule C (Form 1040) is $200,000. Income taxes free You have no elective deferrals or catch-up contributions. Income taxes free Your self-employment tax deduction on line 27 of Form 1040 is $9,728. Income taxes free See the filled-in portions of both Schedule SE (Form 1040), Self-Employment Income, and Form 1040, later. Income taxes free You figure your self-employed rate and maximum deduction for employer contributions you made for yourself as follows. Income taxes free Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. Income taxes free For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Income taxes free $200,000     *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Income taxes free       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. Income taxes free     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27 9,728           Step 3           Net earnings from self-employment. Income taxes free Subtract step 2 from step 1 190,272   Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed 0. Income taxes free 078   Step 5           Multiply step 3 by step 4 14,841   Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate) 21,675   Step 7           Enter the smaller of step 5 or step 6 14,841   Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. Income taxes free         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Income taxes free       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Income taxes free Do not enter more than $17,500 N/A   Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. Income taxes free         • Otherwise, skip steps 16 through 18 and go to step 19. Income taxes free       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Income taxes free Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. Income taxes free     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17     Step 21           Subtract step 20 from step 19. Income taxes free This is your maximum deductible contribution $14,841                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Income taxes free   See the filled-in Deduction Worksheet for Self-Employed on this page. Income taxes free Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Income taxes free 105) 0. Income taxes free 085 2) Rate in line 1 plus 1 (for example, 0. Income taxes free 105 + 1 = 1. Income taxes free 105) 1. Income taxes free 085 3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Income taxes free 105 ÷ 1. Income taxes free 105 = 0. Income taxes free 095) 0. Income taxes free 078 This image is too large to be displayed in the current screen. Income taxes free Please click the link to view the image. Income taxes free Portion of Form 1040 and Portion of Schedule SE Prev  Up  Next   Home   More Online Publications
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Pay Taxes by Electronic Funds Withdrawal

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Features and Benefits of Electronic Funds Withdrawal:

  • It's convenient. Individual and business filers can e-file and e-pay in a single step.
  • It's free, but check with your financial institution about any fees it may charge.
  • It’s safe and secure. Payment information is used only for the tax payment(s) authorized.
  • Bank account information is safeguarded.
  • Payment information will not be disclosed for any reason other than for processing authorized payment transactions.
  • Form 1040 family, Form 1120 series, Form(s) 2350, 4868, 7004, 8868 and 990-PF can be e-filed early and, at the same time, have an Electronic Funds Withdrawal (EFW) scheduled for settlement on a future date, up to and including the return due date.
  • For Form(s) 720, 940, 941, 943, 944, 945 and 2290 the electronic payment will be effective (i.e., settled) on the date the return or form is e-filed.
  • After the return due date, the effective date for EFW payments is the date the return or form is successfully transmitted.
  • New for Filing Season 2014 - Up to four quarterly payments can be submitted with Form(s) 990-PF, 1041 (1041-ES) and 1120/1120-F/1120-S/1120-POL.
  • Up to four Form 1040-ES estimated tax payments for TY 2014 may be submitted with the TY 2013 e-filed return, regardless if the TY 2013 return has a balance due or not. 
    • A separate payment record is required for each (business or individual) estimated payment. 
    • The bank account information can be the same or different for each payment entered.

How to Make an Electronic Funds Withdrawal Payment:

  • Use Free File, commercial software or a paid preparer, to e-file your federal tax return, and at the same time, use EFW to make your payment(s). 
     
  • Upon selection of the electronic funds withdrawal option, a payment record will display for entry of payment information (see EFW Payment Record Item and Instructions table below).
    • Enter your financial institution's routing transit number and account number. Check with your financial institution to confirm these numbers.
    • Select the type of account from which the payment is to be debited (checking or savings).
    • Enter the amount of your payment. A single payment cannot equal or exceed $100 million.
  • Penalty and/or interest can be added to your balance due payment.  Some commercial software will compute these amounts or they can be computed manually.  Or you can wait and be billed for any applicable penalty and/or interest you may owe. 
  • Electronic funds withdrawal payments cannot be initiated after the return or form is filed.
  • You cannot make Federal Tax Deposits using the EFW payment option. For payment options for making Federal Tax Deposits, please refer to the Tax Form Instructions for that respective form.

 

EFW Payment Record Item and Instructions
Item Instructions
Primary SSN This is the social security number of the first person listed on the return.  Note: For Business Return/Forms an Employer Identification Number would be entered instead of an SSN.
Secondary SSN If applicable, this is the social security number of the second person listed on the return.
Routing Transit Number The first two digits of the routing number must be 01 through 12 or 21 through 32. Do not use a deposit slip to verify the number because it may contain internal routing numbers that are not part of the actual routing number. On the sample check below, the routing number is 250250025.
Bank Account Number The account number can be up to 17 digits. Omit hyphens, spaces, and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check below, the account number is 20202086. Do not to include the check number.
Type of Account The type of account can either be savings or checking. Many credit unions don't allow an electronic funds withdrawal from a savings account. Please check with your financial institution for further details.
Amount of Tax Payment Enter the amount you want withdrawn from your bank account. Depending on the software used payments should be in whole dollars or dollars and cents. Employment and excise tax payments and payments made using Modernized e-File software should be made in dollars and cents. 
Tax Type Code The commercial software used will display all values allowed for this field (e.g., 10401, 22901).
Requested Payment Date Enter the date you would like funds to be withdrawn from your bank account in the format: YYYYMMDD (e.g., 20140415).
Taxpayer's Daytime Telephone Number Enter a telephone number where you can be reached Monday through Friday between the hours of 8 a.m.and 5:30 p.m. This number will only be used to contact you if there is a problem with your payment information. (Note: for foreign telephone numbers, enter the first 10 digits. The complete number will be retrieved from the return, if IRS needs to reach you.

Sample Check:

Facts You Need to Know:

  • This transaction authorizes the U.S. Department of the Treasury (through a Treasury Financial Agent) to transfer the specified payment amount from the specified bank account to the Treasury’s account.
  • “IRS USA Tax Payment,”  "IRS USA Tax Pymt," or something similar will be shown on your bank statement as proof of payment. 
  • If the payment date requested is a weekend or bank holiday, the payment will be withdrawn on the next business day. In that case, your bank may put a hold on those funds, and treat it as a pending transaction.
  • The payment amount will be debited in a single transaction. No recurring or partial withdrawals will be made.

Cancellations, Errors and Questions:

  • Once your return is accepted, information pertaining to your payment, such as account information, payment date or amount, cannot be changed. If changes are needed, the only option is to cancel the payment and choose another payment method.
  • Call IRS e-file Payment Services at 1-888-353-4537 to inquire about or cancel a payment, or to report problems such as bank closures, lost or stolen bank account numbers, closed bank accounts, or unauthorized transactions. If calling to inquire about your payment, wait 7 to 10 days after your return was accepted before calling. Customer Service is available 24/7.
  • Cancellation requests must be received no later than 11:59 p.m. ET two business days prior to the scheduled payment date.
  • If a payment is returned by your financial institution (e.g., due to insufficient funds, incorrect account information, closed account, etc.) the IRS will mail a notification letter to the address we have on file for you, explaining why the payment could not be processed, and providing alternate payment options. For questions regarding the letter, please call 1-888-353-4537.
  • In the event your financial institution is unable to process your payment request, you will be responsible for making other payment arrangements, and for any penalties and interest incurred.
  • Contact the IRS immediately at 1-800-829-1040 if there is an error in the amount withdrawn.
  • In the event Treasury causes an incorrect amount of funds to be withdrawn from a bank account, Treasury will return any improperly transferred funds.

Additional information is available in the articles below:

Electronic Funds Withdrawal and Credit or Debit Card Payment Options for Individuals

Electronic Funds Withdrawal and Credit or Debit Card Payment Options for Businesses

Pay Taxes by Credit or Debit Card

Electronic Federal Tax Payment System (EFTPS)

Download IRS Forms and Instructions

Electronic Payment Options Home Page

Page Last Reviewed or Updated: 13-Dec-2013

The Income Taxes Free

Income taxes free Index A Adopted child, Adopted child. Income taxes free Adoption taxpayer identification number (ATIN), Married child. Income taxes free Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. Income taxes free , Military personnel stationed outside the United States. Income taxes free , Temporary absences. Income taxes free , Joint Return Test, Military personnel stationed outside the United States. Income taxes free , Nontaxable combat pay. Income taxes free Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. Income taxes free Basic Allowance for Subsistence (BAS), Nontaxable military pay. Income taxes free C Child Adopted child, Adopted child. Income taxes free Birth or death of, Birth or death of child. Income taxes free Foster child, Relationship Test, Foster child. Income taxes free , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. Income taxes free Married child, Married child. Income taxes free Child support, Income That Is Not Earned Income Clergy, Clergy. Income taxes free Combat zone pay, Nontaxable combat pay. Income taxes free Community property, Community property. Income taxes free , Community property. Income taxes free D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). Income taxes free Domestic partner, Nevada, Washington, and California domestic partners. Income taxes free E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. Income taxes free , Military personnel stationed outside the United States. Income taxes free F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). Income taxes free , No SSN. Income taxes free , Form 1040. Income taxes free 1040A, Adjusted gross income (AGI). Income taxes free , No SSN. Income taxes free , Form 1040A. Income taxes free 1040EZ, Adjusted gross income (AGI). Income taxes free , No SSN. Income taxes free , Form 1040EZ. Income taxes free 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. Income taxes free 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. Income taxes free , Approved Form 4361 or Form 4029, Form 4029. Income taxes free 4361, Minister's housing. Income taxes free , Approved Form 4361 or Form 4029, Form 4361. Income taxes free 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. Income taxes free 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. Income taxes free , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. Income taxes free , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. Income taxes free H Head of household, Community property. Income taxes free , Spouse did not live with you. Income taxes free , Community property. Income taxes free , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). Income taxes free Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. Income taxes free , Homeless shelter. Income taxes free I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. Income taxes free , Married child. Income taxes free Inmate, Earnings while an inmate. Income taxes free , Figuring earned income. Income taxes free Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. Income taxes free M Married child, Married child. Income taxes free Married filing a joint return, Rule 4—You Must Be a U. Income taxes free S. Income taxes free Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. Income taxes free Military Combat pay, Nontaxable military pay. Income taxes free Nontaxable pay, Nontaxable military pay. Income taxes free Outside U. Income taxes free S. Income taxes free , Military personnel stationed outside the United States. Income taxes free Minister, Net earnings from self-employment. Income taxes free , Minister's housing. Income taxes free , Church employees. Income taxes free N Net earnings, self-employment, Net earnings from self-employment. Income taxes free Nonresident alien, Rule 4—You Must Be a U. Income taxes free S. Income taxes free Citizen or Resident Alien All Year, Step 1. Income taxes free O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. Income taxes free , Examples. Income taxes free , Special rule for divorced or separated parents (or parents who live apart). Income taxes free Passive activity, Worksheet 1. Income taxes free Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. Income taxes free Prisoner, Figuring earned income. Income taxes free Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. Income taxes free Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. Income taxes free Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. Income taxes free , Earned Income Schedules: C, EIC Worksheet A. Income taxes free , EIC Worksheet B. Income taxes free C-EZ, EIC Worksheet A. Income taxes free , EIC Worksheet B. Income taxes free EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. Income taxes free , Figuring earned income. Income taxes free , Nontaxable combat pay. Income taxes free , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. Income taxes free , Schedule EIC SE, Figuring earned income. Income taxes free , Clergy. Income taxes free , Church employees. Income taxes free , EIC Worksheet A. Income taxes free , EIC Worksheet B. Income taxes free , Net earnings from self-employment $400 or more. Income taxes free , When to use the optional methods of figuring net earnings. Income taxes free , When both spouses have self-employment income. Income taxes free School, School defined. Income taxes free Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. Income taxes free , EIC Worksheet B. Income taxes free Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. Income taxes free Separated parents, special rule, Married child. Income taxes free Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. Income taxes free , No SSN. Income taxes free , Getting an SSN. Income taxes free , Married child. Income taxes free , Exception for math or clerical errors. Income taxes free Statutory employee, Statutory employee. Income taxes free , Figuring earned income. Income taxes free , EIC Worksheet A. Income taxes free , Statutory employees. Income taxes free Strike benefits, Strike benefits. Income taxes free Student, Student defined. Income taxes free T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. Income taxes free Individual taxpayer identification number (ITIN), Other taxpayer identification number. Income taxes free Social security number (SSN), Other taxpayer identification number. Income taxes free Tiebreaker rules, Tiebreaker rules. Income taxes free Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. Income taxes free , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. Income taxes free V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. Income taxes free , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. Income taxes free Worksheet 1, Worksheet 1. Income taxes free Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. Income taxes free Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications