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State Income Tax Form

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State Income Tax Form

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

State income tax form Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). State income tax form However, you can still choose to use the previous carryback period. State income tax form You also can choose not to carry back an NOL and only carry it forward. State income tax form Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. State income tax form The instructions for this form will be revised to reflect the new law. State income tax form Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. State income tax form A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. State income tax form Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. State income tax form Other 2001 Changes Other changes are discussed in the following chapters. State income tax form Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. State income tax form You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). State income tax form This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. State income tax form Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. State income tax form Eligible educator. State income tax form   You are an eligible educator if, for the tax year, you meet the following requirements. State income tax form You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. State income tax form You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. State income tax form Qualified expenses. State income tax form   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. State income tax form For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. State income tax form   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. State income tax form The interest on qualified U. State income tax form S. State income tax form savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. State income tax form Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. State income tax form This provision, as it applies to the AMT, was originally scheduled to expire after 2001. State income tax form Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. State income tax form Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. State income tax form Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. State income tax form Before 2003, the amounts were $200 and $400. State income tax form The same rule applies for the exclusion of employer-provided dependent care benefits. State income tax form For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. State income tax form Prev  Up  Next   Home   More Online Publications