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State Tax Online Filing

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State Tax Online Filing

State tax online filing 17. State tax online filing   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. State tax online filing Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. State tax online filing Free help with your tax return. State tax online filing   Free help in preparing your return is available nationwide from IRS-certified volunteers. State tax online filing The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. State tax online filing The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. State tax online filing Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. State tax online filing Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. State tax online filing To find the nearest VITA or TCE site, visit IRS. State tax online filing gov or call 1-800-906-9887. State tax online filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. State tax online filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. State tax online filing aarp. State tax online filing org/money/taxaide or call 1-888-227-7669. State tax online filing   For more information on these programs, go to IRS. State tax online filing gov and enter “VITA” in the search box. State tax online filing Internet. State tax online filing IRS. State tax online filing gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. State tax online filing Apply for an Employer Identification Number (EIN). State tax online filing Go to IRS. State tax online filing gov and enter Apply for an EIN in the search box. State tax online filing Request an Electronic Filing PIN by going to IRS. State tax online filing gov and entering Electronic Filing PIN in the search box. State tax online filing Download forms, instructions, and publications, including some accessible versions. State tax online filing Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. State tax online filing gov or IRS2Go. State tax online filing Tax return and tax account transcripts are generally available for the current year and past three years. State tax online filing Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. State tax online filing gov or IRS2Go. State tax online filing Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. State tax online filing An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. State tax online filing Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. State tax online filing If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. State tax online filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. State tax online filing Locate the nearest volunteer help site with the VITA Locator Tool on IRS. State tax online filing gov. State tax online filing Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. State tax online filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. State tax online filing Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. State tax online filing AARP offers the Tax-Aide counseling program as part of the TCE program. State tax online filing Visit AARP's website to find the nearest Tax-Aide location. State tax online filing Research your tax questions. State tax online filing Search publications and instructions by topic or keyword. State tax online filing Read the Internal Revenue Code, regulations, or other official guidance. State tax online filing Read Internal Revenue Bulletins. State tax online filing Sign up to receive local and national tax news by email. State tax online filing Phone. State tax online filing You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. State tax online filing   Call the Business and Specialty Tax line for questions at 1-800-829-4933. State tax online filing Download the free IRS2Go mobile app from the iTunes app store or from Google Play. State tax online filing Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. State tax online filing Call to locate the nearest volunteer help site, 1-800-906-9887. State tax online filing Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. State tax online filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. State tax online filing Most VITA and TCE sites offer free electronic filing. State tax online filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. State tax online filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. State tax online filing Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). State tax online filing You should receive your order within 10 business days. State tax online filing Call to order transcripts of your tax returns or tax account, 1-800-908-9946. State tax online filing Follow the prompts to provide your Employer Identification Number, street address and ZIP code. State tax online filing Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. State tax online filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. State tax online filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. State tax online filing These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. State tax online filing gsa. State tax online filing gov/fedrelay. State tax online filing Walk-in. State tax online filing You can find a selection of forms, publications and services — in-person, face-to-face. State tax online filing   Products. State tax online filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State tax online filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. State tax online filing Services. State tax online filing You can walk in to your local TAC most business days for personal, face-to-face tax help. State tax online filing An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. State tax online filing If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. State tax online filing No appointment is necessary—just walk in. State tax online filing Before visiting, check www. State tax online filing irs. State tax online filing gov/localcontacts for hours of operation and services provided. State tax online filing Mail. State tax online filing You can send your order for forms, instructions, and publications to the address below. State tax online filing You should receive a response within 10 days after your request is received. State tax online filing  Internal Revenue Service 1201 N. State tax online filing Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. State tax online filing   The Taxpayer Advocate Service (TAS) is your voice at the IRS. State tax online filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. State tax online filing What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. State tax online filing We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. State tax online filing You face (or your business is facing) an immediate threat of adverse action. State tax online filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. State tax online filing   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. State tax online filing Here's why we can help: TAS is an independent organization within the IRS. State tax online filing Our advocates know how to work with the IRS. State tax online filing Our services are free and tailored to meet your needs. State tax online filing We have offices in every state, the District of Columbia, and Puerto Rico. State tax online filing How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. State tax online filing irs. State tax online filing gov/advocate, or call us toll-free at 1-877-777-4778. State tax online filing How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. State tax online filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. State tax online filing irs. State tax online filing gov/sams. State tax online filing Low Income Taxpayer Clinics. State tax online filing   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. State tax online filing Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. State tax online filing Visit www. State tax online filing TaxpayerAdvocate. State tax online filing irs. State tax online filing gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. State tax online filing Small Business and Self-Employed Tax Center. State tax online filing This online guide is a must for every small business owner or any taxpayer about to start a business. State tax online filing  The information is updated during the year. State tax online filing Visit www. State tax online filing irs. State tax online filing gov/Businesses/Small-Businesses-&-Self-Employed. State tax online filing Prev  Up  Next   Home   More Online Publications
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Taxpayer Advocacy Panel

The Taxpayer Advocacy Panel is a volunteer organization that works to improve the customer service of the Internal Revenue Service by collecting the comments and recommendations of taxpayers and bringing their concerns to the attention of the IRS.

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Toll-free: (888) 912-1227

The State Tax Online Filing

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