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Prior Year Tax Returns

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Prior Year Tax Returns

Prior year tax returns 10. Prior year tax returns   Employees of Foreign Governments and International Organizations Table of Contents Exemption Under Tax Treaty Exemption Under U. Prior year tax returns S. Prior year tax returns Tax LawCertification. Prior year tax returns Employees of foreign governments (including foreign municipalities) have two ways to get exemption of their governmental wages from U. Prior year tax returns S. Prior year tax returns income tax: By a provision in a tax treaty or consular convention between the United States and their country, or By meeting the requirements of U. Prior year tax returns S. Prior year tax returns tax law. Prior year tax returns Employees of international organizations can exempt their wages either by a provision, if one exists, in the international agreement creating the international organization, or by meeting the requirements of U. Prior year tax returns S. Prior year tax returns tax law. Prior year tax returns The exemption discussed in this chapter applies only to pay received for services performed for a foreign government or international organization. Prior year tax returns Other U. Prior year tax returns S. Prior year tax returns income received by persons who qualify for this exemption may be fully taxable or given favorable treatment under an applicable tax treaty provision. Prior year tax returns The proper treatment of this kind of income (interest, dividends, etc. Prior year tax returns ) is discussed earlier in this publication. Prior year tax returns Exemption Under Tax Treaty If you are from a country that has a tax treaty with the United States, you should first look at the treaty to see if there is a provision that exempts your income. Prior year tax returns The income of U. Prior year tax returns S. Prior year tax returns citizens and resident aliens working for foreign governments usually is not exempt. Prior year tax returns However, in a few instances, the income of a U. Prior year tax returns S. Prior year tax returns citizen with dual citizenship may qualify. Prior year tax returns Often the exemption is limited to the income of persons who also are nationals of the foreign country involved. Prior year tax returns Exemption Under U. Prior year tax returns S. Prior year tax returns Tax Law Employees of foreign governments who do not qualify under a tax treaty provision and employees of international organizations may qualify for exemption by meeting the following requirements of U. Prior year tax returns S. Prior year tax returns tax law. Prior year tax returns The exemption under U. Prior year tax returns S. Prior year tax returns tax law applies only to current employees and not to former employees. Prior year tax returns Pensions received by former employees living in the United States do not qualify for the exemption discussed here. Prior year tax returns Employees of foreign governments. Prior year tax returns   If you are not a U. Prior year tax returns S. Prior year tax returns citizen, or if you are a U. Prior year tax returns S. Prior year tax returns citizen but also a citizen of the Philippines, and you work for a foreign government in the United States, your foreign government salary is exempt from U. Prior year tax returns S. Prior year tax returns tax if you perform services similar to those performed by U. Prior year tax returns S. Prior year tax returns government employees in that foreign country and that foreign government grants an equivalent exemption to U. Prior year tax returns S. Prior year tax returns government employees. Prior year tax returns Certification. Prior year tax returns   To qualify for the exemption under U. Prior year tax returns S. Prior year tax returns tax law, either the Department of State must certify that you perform services similar to those performed by employees of the government of the United States in foreign countries and that your foreign government employer grants an equivalent exemption to U. Prior year tax returns S. Prior year tax returns government employees performing similar services in its country or you must establish those facts. Prior year tax returns However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. Prior year tax returns Employees of international organizations. Prior year tax returns   If you work for an international organization in the United States and you are not a U. Prior year tax returns S. Prior year tax returns citizen (or you are a U. Prior year tax returns S. Prior year tax returns citizen but are also a citizen of the Philippines), your salary from that organization is exempt from U. Prior year tax returns S. Prior year tax returns tax. Prior year tax returns However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. Prior year tax returns   An international organization is an organization designated by the President of the United States through Executive Order to qualify for the privileges, exemptions, and immunities provided in the International Organizations Immunities Act. Prior year tax returns   You should find out if you have been made known to, and have been accepted by, the Secretary of State as an officer or an employee of that organization, or if you have been designated by the Secretary of State, before formal notification and acceptance, as a prospective officer or employee. Prior year tax returns   If you are claiming exemption, you should know the number of the Executive Order covering the international organization and should have some written evidence of your acceptance or designation by the Secretary of State. Prior year tax returns   The exemption is denied when, because the Secretary of State determines your presence in the United States is no longer desirable, you leave the United States (or after a reasonable time allowed for leaving the United States). Prior year tax returns The exemption is also denied when a foreign country does not allow similar exemptions to U. Prior year tax returns S. Prior year tax returns citizens. Prior year tax returns Then the Secretary of State can withdraw the privileges, exemptions, and immunities from the nationals of that foreign country. Prior year tax returns Aliens who keep immigrant status. Prior year tax returns   If you file the waiver provided by section 247(b) of the Immigration and Nationality Act (USCIS Form I-508) to keep your immigrant status (green card), you no longer qualify for the exemption from U. Prior year tax returns S. Prior year tax returns tax under U. Prior year tax returns S. Prior year tax returns tax law from the date of filing the waiver with the Attorney General. Prior year tax returns   However, you do not lose the exemption if you file the waiver, and meet either of the following conditions. Prior year tax returns You are exempt from U. Prior year tax returns S. Prior year tax returns tax under an income tax treaty, consular agreement, or international agreement between the United States and your foreign government employer. Prior year tax returns You work for an international organization and the international organization agreement creating the international organization provides that alien employees are exempt from U. Prior year tax returns S. Prior year tax returns income tax. Prior year tax returns Two international organizations that have such a provision are the International Monetary Fund (IMF) and the International Bank for Reconstruction and Development (World Bank). Prior year tax returns . Prior year tax returns   For more information about a specific foreign country or international organization, send an email to embassy@irs. Prior year tax returns gov. Prior year tax returns Prev  Up  Next   Home   More Online Publications
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Understanding Your CP279A Notice

CP279A is the notice of acceptance for a Qualified Subchapter S Subsidiary.


What you need to do

  • Retain this notice in your permanent records.
  • Notify IRS of necessary changes via Form 8822-B, Change of Address or Responsible Party – Business.

You may want to

Supply your parent corporation with a copy of this notice.


Answers to Common Questions

Q. How do I report my activity?

A. Subsidiary information should be reported on Form 851, Affiliations Schedule, and other necessary schedules, filed with Form 1120S.

 

Page Last Reviewed or Updated: 12-Feb-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Prior Year Tax Returns

Prior year tax returns 5. Prior year tax returns   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. Prior year tax returns You may be able to reduce your federal income tax by claiming one or more of these credits. Prior year tax returns 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. Prior year tax returns For more information, see Publication 524, Credit for the Elderly or the Disabled. Prior year tax returns You can take the credit only if you file Form 1040 or Form 1040A. Prior year tax returns You cannot take the credit if you file Form 1040EZ or Form 1040NR. Prior year tax returns Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Prior year tax returns You are a qualified individual. Prior year tax returns Your income is not more than certain limits. Prior year tax returns  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Prior year tax returns   Qualified Individual You are a qualified individual for this credit if you are a U. Prior year tax returns S. Prior year tax returns citizen or resident alien, and either of the following applies. Prior year tax returns You were age 65 or older at the end of 2013. Prior year tax returns You were under age 65 at the end of 2013 and all three of the following statements are true. Prior year tax returns You retired on permanent and total disability (explained later). Prior year tax returns You received taxable disability income for 2013. Prior year tax returns On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Prior year tax returns Age 65. Prior year tax returns You are considered to be age 65 on the day before your 65th birthday. Prior year tax returns Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Prior year tax returns Figure 5-A. Prior year tax returns Are You a Qualified Individual? This image is too large to be displayed in the current screen. Prior year tax returns Please click the link to view the image. Prior year tax returns Figure 5-A, Are you a qualified individual? U. Prior year tax returns S. Prior year tax returns citizen or resident alien. Prior year tax returns   You must be a U. Prior year tax returns S. Prior year tax returns citizen or resident alien (or be treated as a resident alien) to take the credit. Prior year tax returns Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Prior year tax returns Exceptions. Prior year tax returns   You may be able to take the credit if you are a nonresident alien who is married to a U. Prior year tax returns S. Prior year tax returns citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Prior year tax returns S. Prior year tax returns resident alien. Prior year tax returns If you make that choice, both you and your spouse are taxed on your worldwide income. Prior year tax returns   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. Prior year tax returns S. Prior year tax returns citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Prior year tax returns S. Prior year tax returns resident alien for the entire year. Prior year tax returns In that case, you may be allowed to take the credit. Prior year tax returns   For information on these choices, see chapter 1 of Publication 519, U. Prior year tax returns S. Prior year tax returns Tax Guide for Aliens. Prior year tax returns Married persons. Prior year tax returns   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. Prior year tax returns 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. Prior year tax returns Head of household. Prior year tax returns   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. Prior year tax returns See Publication 524 and Publication 501. Prior year tax returns Under age 65. Prior year tax returns   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 ). Prior year tax returns You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Prior year tax returns 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. Prior year tax returns   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Prior year tax returns 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. Prior year tax returns Permanent and total disability. Prior year tax returns   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Prior year tax returns 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. Prior year tax returns See Physician's statement , later. Prior year tax returns Substantial gainful activity. Prior year tax returns   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. Prior year tax returns   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. Prior year tax returns   Substantial gainful activity is not work you do to take care of yourself or your home. Prior year tax returns It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Prior year tax returns However, doing this kind of work may show that you are able to engage in substantial gainful activity. Prior year tax returns    Figure 5-B. Prior year tax returns Income Limits IF your filing status is. Prior year tax returns . Prior year tax returns . Prior year tax returns 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. Prior year tax returns . Prior year tax returns . Prior year tax returns OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Prior year tax returns . Prior year tax returns . Prior year tax returns 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. Prior year tax returns Physician's statement. Prior year tax returns   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. Prior year tax returns   You do not have to file this statement with your tax return, but you must keep it for your records. Prior year tax returns The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Prior year tax returns Veterans. Prior year tax returns   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. Prior year tax returns VA Form 21-0172 must be signed by a person authorized by the VA to do so. Prior year tax returns You can get this form from your local VA regional office. Prior year tax returns Physician's statement obtained in earlier year. Prior year tax returns   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. Prior year tax returns For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Prior year tax returns If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Prior year tax returns   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. Prior year tax returns Disability income. Prior year tax returns   If you are under age 65, you must also have taxable disability income to qualify for the credit. Prior year tax returns   Disability income must meet the following two requirements. Prior year tax returns It must be paid under your employer's accident or health plan or pension plan. Prior year tax returns 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. Prior year tax returns Payments that are not disability income. Prior year tax returns   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Prior year tax returns 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. Prior year tax returns   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. Prior year tax returns Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Prior year tax returns Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Prior year tax returns Figuring the credit yourself. Prior year tax returns   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Prior year tax returns Next, fill out Schedule R (Form 1040A or 1040), Part III. Prior year tax returns Credit figured for you. Prior year tax returns   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). Prior year tax returns If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Prior year tax returns 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. Prior year tax returns The credit can be up to 35% of your expenses. Prior year tax returns To qualify, you must pay these expenses so you can work or look for work. Prior year tax returns 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. Prior year tax returns If the correct information is not shown, the credit may be reduced or disallowed. Prior year tax returns 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. Prior year tax returns For more information, see Publication 503, Child and Dependent Care Expenses. Prior year tax returns 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. Prior year tax returns The EIC is available to persons with or without a qualifying child. Prior year tax returns Credit has no effect on certain welfare benefits. Prior year tax returns   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. Prior year tax returns These programs include the following. Prior year tax returns Medicaid and supplemental security income (SSI). Prior year tax returns Supplemental Nutrition Assistance Program (food stamps). Prior year tax returns Low-income housing. Prior year tax returns Temporary Assistance for Needy Families (TANF). Prior year tax returns  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Prior year tax returns Check with your local benefit coordinator to find out if your refund will affect your benefits. Prior year tax returns 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. Prior year tax returns The specific rules you must meet depend on whether you have a qualifying child. Prior year tax returns If you have a qualifying child, the rules in Parts A, B, and D apply to you. Prior year tax returns If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Prior year tax returns  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. Prior year tax returns 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). Prior year tax returns The sections that follow provide additional information for some of the rules. Prior year tax returns Adjusted gross income (AGI). Prior year tax returns   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. Prior year tax returns Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Prior year tax returns Table 5-1. Prior year tax returns Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Prior year tax returns Second, you must meet all the rules in one of these columns, whichever applies. Prior year tax returns Third, you must meet the rule in this column. Prior year tax returns Part A. Prior year tax returns  Rules for Everyone Part B. Prior year tax returns  Rules If You Have a Qualifying Child Part C. Prior year tax returns  Rules If You Do Not Have a Qualifying Child Part D. Prior year tax returns  Figuring and Claiming the EIC 1. Prior year tax returns 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. Prior year tax returns 2. Prior year tax returns You must have a valid social security number. Prior year tax returns  3. Prior year tax returns Your filing status cannot be “Married filing separately. Prior year tax returns ” 4. Prior year tax returns You must be a U. Prior year tax returns S. Prior year tax returns citizen or resident alien all year. Prior year tax returns  5. Prior year tax returns You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Prior year tax returns  6. Prior year tax returns Your investment income must be $3,300 or less. Prior year tax returns  7. Prior year tax returns You must have earned income. Prior year tax returns 8. Prior year tax returns Your child must meet the relationship, age, residency, and joint return tests. Prior year tax returns  9. Prior year tax returns Your qualifying child cannot be used by more than one person to claim the EIC. Prior year tax returns  10. Prior year tax returns You generally cannot be a qualifying child of another person. Prior year tax returns 11. Prior year tax returns You must be at least age 25 but under age 65. Prior year tax returns  12. Prior year tax returns You cannot be the dependent of another person. Prior year tax returns  13. Prior year tax returns You generally cannot be a qualifying child of another person. Prior year tax returns  14. Prior year tax returns You must have lived in the United States more than half of the year. Prior year tax returns 15. Prior year tax returns 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. Prior year tax returns Social security number. Prior year tax returns   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). Prior year tax returns Any qualifying child listed on Schedule EIC also must have a valid SSN. Prior year tax returns (See Qualifying child , later, if you have a qualifying child. Prior year tax returns )   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. Prior year tax returns An example of a federally funded benefit is Medicaid. Prior year tax returns Investment income. Prior year tax returns   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Prior year tax returns If your investment income is more than $3,300, you cannot claim the credit. Prior year tax returns For most people, investment income is the total of the following amounts. Prior year tax returns Taxable interest (line 8a of Form 1040 or 1040A). Prior year tax returns Tax-exempt interest (line 8b of Form 1040 or 1040A). Prior year tax returns Dividend income (line 9a of Form 1040 or 1040A). Prior year tax returns Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Prior year tax returns  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. Prior year tax returns   For more information about investment income, see Publication 596, Earned Income Credit. Prior year tax returns Earned income. Prior year tax returns   Under Rule 7, you must have earned income to claim the EIC. Prior year tax returns 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. Prior year tax returns Earned income includes all of the following types of income. Prior year tax returns Wages, salaries, tips, and other taxable employee pay. Prior year tax returns Employee pay is earned income only if it is taxable. Prior year tax returns Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Prior year tax returns But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Prior year tax returns Net earnings from self-employment. Prior year tax returns Gross income received as a statutory employee. Prior year tax returns Gross income defined. Prior year tax returns   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). Prior year tax returns 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). Prior year tax returns 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. Prior year tax returns Self-employed persons. Prior year tax returns   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. Prior year tax returns If you do not, you may not get all the credit to which you are entitled. Prior year tax returns Disability benefits. Prior year tax returns   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. Prior year tax returns Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Prior year tax returns Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Prior year tax returns   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Prior year tax returns It does not matter whether you have reached minimum retirement age. Prior year tax returns If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Prior year tax returns Income that is not earned income. Prior year tax returns   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. Prior year tax returns Do not include any of these items in your earned income. Prior year tax returns Workfare payments. Prior year tax returns   Nontaxable workfare payments are not earned income for the EIC. Prior year tax returns 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. Prior year tax returns Qualifying child. Prior year tax returns   Under Rule 8, your child is a qualifying child if your child meets four tests. Prior year tax returns The four tests are: Relationship, Age, Residency, and Joint return. Prior year tax returns   The four tests are illustrated in Figure 5-C. Prior year tax returns See Publication 596 for more information about each test. Prior year tax returns Figure 5-C. Prior year tax returns Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Prior year tax returns . Prior year tax returns . Prior year tax returns 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 . Prior year tax returns . Prior year tax returns . Prior year tax returns 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. Prior year tax returns . Prior year tax returns . Prior year tax returns 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. Prior year tax returns . Prior year tax returns . Prior year tax returns Lived with you in the United States for more than half of 2013. Prior year tax returns  If the child did not live with you for the required time, see Publication 596 for more information. Prior year tax returns Figuring the EIC To figure the amount of your credit, you have two choices. Prior year tax returns Have the IRS figure the EIC for you. Prior year tax returns If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Prior year tax returns Figure the EIC yourself. Prior year tax returns If you want to do this, see How To Figure the EIC Yourself in Publication 596. Prior year tax returns Prev  Up  Next   Home   More Online Publications