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Www. Www.myfreetax.com myfreetax. Www.myfreetax.com com Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. Www.myfreetax.com S. Www.myfreetax.com Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. Www.myfreetax.com You must meet all seven rules to qualify for the earned income credit. Www.myfreetax.com If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. Www.myfreetax.com If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. Www.myfreetax.com Rule 1—Adjusted Gross Income (AGI) Limits 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. Www.myfreetax.com Adjusted gross income (AGI). Www.myfreetax.com   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. Www.myfreetax.com   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Www.myfreetax.com You do not need to read the rest of this publication. Www.myfreetax.com Example—AGI is more than limit. Www.myfreetax.com Your AGI is $38,550, you are single, and you have one qualifying child. Www.myfreetax.com You cannot claim the EIC because your AGI is not less than $37,870. Www.myfreetax.com However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,210. Www.myfreetax.com Community property. Www.myfreetax.com   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. Www.myfreetax.com This is different from the community property rules that apply under Rule 7. Www.myfreetax.com Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). Www.myfreetax.com Any qualifying child listed on Schedule EIC also must have a valid SSN. Www.myfreetax.com (See Rule 8 if you have a qualifying child. Www.myfreetax.com ) If your social security card (or your spouse's, if filing a joint return) 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. Www.myfreetax.com An example of a federally funded benefit is Medicaid. Www.myfreetax.com If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U. Www.myfreetax.com S. Www.myfreetax.com citizen or permanent resident, ask the SSA for a new social security card without the legend. Www.myfreetax.com If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. Www.myfreetax.com S. Www.myfreetax.com Individual Income Tax Return, to claim the EIC. Www.myfreetax.com U. Www.myfreetax.com S. Www.myfreetax.com citizen. Www.myfreetax.com   If you were a U. Www.myfreetax.com S. Www.myfreetax.com citizen when you received your SSN, you have a valid SSN. Www.myfreetax.com Valid for work only with INS authorization or DHS authorization. Www.myfreetax.com   If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. Www.myfreetax.com SSN missing or incorrect. Www.myfreetax.com   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Www.myfreetax.com Other taxpayer identification number. Www.myfreetax.com   You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). Www.myfreetax.com ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Www.myfreetax.com No SSN. Www.myfreetax.com   If you do not have a valid SSN, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Www.myfreetax.com You cannot claim the EIC. Www.myfreetax.com Getting an SSN. Www.myfreetax.com   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5 with the SSA. Www.myfreetax.com You can get Form SS-5 online at www. Www.myfreetax.com socialsecurity. Www.myfreetax.com gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Www.myfreetax.com Filing deadline approaching and still no SSN. Www.myfreetax.com   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Www.myfreetax.com Request an automatic 6-month extension of time to file your return. Www.myfreetax.com You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Www.myfreetax.com S. Www.myfreetax.com Individual Income Tax Return. Www.myfreetax.com For more information, see the instructions for Form 4868. Www.myfreetax.com File the return on time without claiming the EIC. Www.myfreetax.com After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. Www.myfreetax.com Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. Www.myfreetax.com Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. Www.myfreetax.com Your filing status cannot be “Married filing separately. Www.myfreetax.com ” Spouse did not live with you. Www.myfreetax.com   If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. Www.myfreetax.com In that case, you may be able to claim the EIC. Www.myfreetax.com For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Www.myfreetax.com Rule 4—You Must Be a U. Www.myfreetax.com S. Www.myfreetax.com Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. Www.myfreetax.com You can use that filing status only if one spouse is a U. Www.myfreetax.com S. Www.myfreetax.com citizen or resident alien and you choose to treat the nonresident spouse as a U. Www.myfreetax.com S. Www.myfreetax.com resident. Www.myfreetax.com If you make this choice, you and your spouse are taxed on your worldwide income. Www.myfreetax.com If you need more information on making this choice, get Publication 519, U. Www.myfreetax.com S. Www.myfreetax.com Tax Guide for Aliens. Www.myfreetax.com If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status is not married filing jointly, enter “No” on the dotted line next to line 64a (Form 1040) or in the space to the left of line 38a (Form 1040A). Www.myfreetax.com Rule 5—You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Www.myfreetax.com You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. Www.myfreetax.com U. Www.myfreetax.com S. Www.myfreetax.com possessions are not foreign countries. Www.myfreetax.com See Publication 54, Tax Guide for U. Www.myfreetax.com S. Www.myfreetax.com Citizens and Resident Aliens Abroad, for more detailed information. Www.myfreetax.com Rule 6—Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. Www.myfreetax.com If your investment income is more than $3,300, you cannot claim the credit. Www.myfreetax.com Form 1040EZ. Www.myfreetax.com   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Www.myfreetax.com Form 1040A. Www.myfreetax.com   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. Www.myfreetax.com Form 1040. Www.myfreetax.com   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. Www.myfreetax.com    Worksheet 1. Www.myfreetax.com Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. Www.myfreetax.com Interest and Dividends         1. Www.myfreetax.com Enter any amount from Form 1040, line 8a 1. Www.myfreetax.com   2. Www.myfreetax.com Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. Www.myfreetax.com   3. Www.myfreetax.com Enter any amount from Form 1040, line 9a 3. Www.myfreetax.com   4. Www.myfreetax.com Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. Www.myfreetax.com (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. Www.myfreetax.com ) 4. Www.myfreetax.com   Capital Gain Net Income         5. Www.myfreetax.com Enter the amount from Form 1040, line 13. Www.myfreetax.com If the amount on that line is a loss, enter -0- 5. Www.myfreetax.com       6. Www.myfreetax.com Enter any gain from Form 4797, Sales of Business Property, line 7. Www.myfreetax.com If the amount on that line is a loss, enter -0-. Www.myfreetax.com (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. Www.myfreetax.com ) 6. Www.myfreetax.com       7. Www.myfreetax.com Substract line 6 of this worksheet from line 5 of this worksheet. Www.myfreetax.com (If the result is less than zero, enter -0-. Www.myfreetax.com ) 7. Www.myfreetax.com   Royalties and Rental Income From Personal Property         8. Www.myfreetax.com Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. Www.myfreetax.com       9. Www.myfreetax.com Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. Www.myfreetax.com       10. Www.myfreetax.com Subtract the amount on line 9 of this worksheet from the amount on line 8. Www.myfreetax.com (If the result is less than zero, enter -0-. Www.myfreetax.com ) 10. Www.myfreetax.com   Passive Activities         11. Www.myfreetax.com Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. Www.myfreetax.com (g)), 34a (col. Www.myfreetax.com (d)), or 40). Www.myfreetax.com (See instructions below for lines 11 and 12. Www.myfreetax.com ) 11. Www.myfreetax.com       12. Www.myfreetax.com Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. Www.myfreetax.com (f)), 34b (col. Www.myfreetax.com (c)), or 40). Www.myfreetax.com (See instructions below for lines 11 and 12. Www.myfreetax.com ) 12. Www.myfreetax.com       13. Www.myfreetax.com Combine the amounts on lines 11 and 12 of this worksheet. Www.myfreetax.com (If the result is less than zero, enter -0-. Www.myfreetax.com ) 13. Www.myfreetax.com   14. Www.myfreetax.com Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Www.myfreetax.com Enter the total. Www.myfreetax.com This is your investment income 14. Www.myfreetax.com   15. Www.myfreetax.com Is the amount on line 14 more than $3,300? ❑ Yes. Www.myfreetax.com You cannot take the credit. Www.myfreetax.com  ❑ No. Www.myfreetax.com Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). Www.myfreetax.com       Instructions for lines 11 and 12. Www.myfreetax.com In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. Www.myfreetax.com To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. Www.myfreetax.com If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. Www.myfreetax.com Worksheet 2. Www.myfreetax.com Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. Www.myfreetax.com Note. Www.myfreetax.com Fill out a separate Worksheet 2 for each Form 8814. Www.myfreetax.com     1. Www.myfreetax.com Enter the amount from Form 8814, line 2a 1. Www.myfreetax.com   2. Www.myfreetax.com Enter the amount from Form 8814, line 2b 2. Www.myfreetax.com   3. Www.myfreetax.com Subtract line 2 from line 1 3. Www.myfreetax.com   4. Www.myfreetax.com Enter the amount from Form 8814, line 1a 4. Www.myfreetax.com   5. Www.myfreetax.com Add lines 3 and 4 5. Www.myfreetax.com   6. Www.myfreetax.com Enter the amount of the child's Alaska Permanent Fund dividend 6. Www.myfreetax.com   7. Www.myfreetax.com Divide line 6 by line 5. Www.myfreetax.com Enter the result as a decimal (rounded to at least three places) 7. Www.myfreetax.com   8. Www.myfreetax.com Enter the amount from Form 8814, line 12 8. Www.myfreetax.com   9. Www.myfreetax.com Multiply line 7 by line 8 9. Www.myfreetax.com   10. Www.myfreetax.com Subtract line 9 from line 8. Www.myfreetax.com Enter the result on line 4 of Worksheet 1 10. Www.myfreetax.com     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. Www.myfreetax.com )     Example—completing Worksheet 2. Www.myfreetax.com Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. Www.myfreetax.com You choose to report this income on your return. Www.myfreetax.com You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. Www.myfreetax.com After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. Www.myfreetax.com On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. Www.myfreetax.com 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. Www.myfreetax.com You then enter $200 on line 4 of Worksheet 1. Www.myfreetax.com Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. Www.myfreetax.com If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Www.myfreetax.com If you are an employee, earned income includes all the taxable income you get from your employer. Www.myfreetax.com Rule 15 has information that will help you figure the amount of your earned income. Www.myfreetax.com If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. Www.myfreetax.com Earned Income Earned income includes all of the following types of income. Www.myfreetax.com Wages, salaries, tips, and other taxable employee pay. Www.myfreetax.com Employee pay is earned income only if it is taxable. Www.myfreetax.com Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Www.myfreetax.com But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. Www.myfreetax.com Net earnings from self-employment. Www.myfreetax.com Gross income received as a statutory employee. Www.myfreetax.com Wages, salaries, and tips. Www.myfreetax.com    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Www.myfreetax.com You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Www.myfreetax.com Nontaxable combat pay election. Www.myfreetax.com   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Www.myfreetax.com The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. Www.myfreetax.com Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Www.myfreetax.com For details, see Nontaxable combat pay in chapter 4. Www.myfreetax.com Net earnings from self-employment. Www.myfreetax.com   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. Www.myfreetax.com Minister's housing. Www.myfreetax.com   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. Www.myfreetax.com For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). Www.myfreetax.com Statutory employee. Www.myfreetax.com   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. Www.myfreetax.com You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). Www.myfreetax.com Strike benefits. Www.myfreetax.com   Strike benefits paid by a union to its members are earned income. Www.myfreetax.com Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. Www.myfreetax.com Each approved form exempts certain income from social security taxes. Www.myfreetax.com Each form is discussed here in terms of what is or is not earned income for the EIC. Www.myfreetax.com Form 4361. Www.myfreetax.com   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Www.myfreetax.com This includes wages, salaries, tips, and other taxable employee compensation. Www.myfreetax.com A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Www.myfreetax.com Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Www.myfreetax.com Examples include fees for performing marriages and honoraria for delivering speeches. Www.myfreetax.com Form 4029. Www.myfreetax.com   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Www.myfreetax.com However, amounts you received as a self-employed individual do not count as earned income. Www.myfreetax.com Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Www.myfreetax.com Disability Benefits 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. Www.myfreetax.com Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Www.myfreetax.com You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Www.myfreetax.com Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Www.myfreetax.com Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. Www.myfreetax.com Disability insurance payments. Www.myfreetax.com   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Www.myfreetax.com It does not matter whether you have reached minimum retirement age. Www.myfreetax.com If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Www.myfreetax.com ” Income That Is Not Earned Income Examples of items that are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Www.myfreetax.com Do not include any of these items in your earned income. Www.myfreetax.com Earnings while an inmate. Www.myfreetax.com   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Www.myfreetax.com This includes amounts for work performed while in a work release program or while in a halfway house. Www.myfreetax.com Workfare payments. Www.myfreetax.com   Nontaxable workfare payments are not earned income for the EIC. Www.myfreetax.com 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. Www.myfreetax.com Community property. Www.myfreetax.com   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under those laws. Www.myfreetax.com That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Www.myfreetax.com Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Www.myfreetax.com Nevada, Washington, and California domestic partners. Www.myfreetax.com   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Www.myfreetax.com Your earned income for the EIC does not include any amount earned by your partner. Www.myfreetax.com Your earned income includes the entire amount you earned. Www.myfreetax.com For details, see Publication 555. Www.myfreetax.com Conservation Reserve Program (CRP) payments. Www.myfreetax.com   If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments are not earned income for the EIC. Www.myfreetax.com Nontaxable military pay. Www.myfreetax.com   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Www.myfreetax.com Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Www.myfreetax.com See Publication 3, Armed Forces' Tax Guide, for more information. Www.myfreetax.com    Combat pay. Www.myfreetax.com You can elect to include your nontaxable combat pay in earned income for the EIC. Www.myfreetax.com See Nontaxable combat pay in chapter 4. Www.myfreetax.com Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. Www.myfreetax.com This chapter discusses Rules 8 through 10. Www.myfreetax.com You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. Www.myfreetax.com You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Www.myfreetax.com (You cannot file Form 1040EZ. Www.myfreetax.com ) You also must complete Schedule EIC and attach it to your return. Www.myfreetax.com If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Www.myfreetax.com No qualifying child. Www.myfreetax.com   If you do not meet Rule 8, you do not have a qualifying child. Www.myfreetax.com Read chapter 3 to find out if you can get the earned income credit without a qualifying child. Www.myfreetax.com Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. Www.myfreetax.com The fours tests are: Relationship, Age, Residency, and Joint return. Www.myfreetax.com The four tests are illustrated in Figure 1. Www.myfreetax.com The paragraphs that follow contain more information about each test. Www.myfreetax.com Relationship Test To be your qualifying child, a child must be your: 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). Www.myfreetax.com The following definitions clarify the relationship test. Www.myfreetax.com Adopted child. Www.myfreetax.com   An adopted child is always treated as your own child. Www.myfreetax.com The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Www.myfreetax.com Foster child. Www.myfreetax.com   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Www.myfreetax.com (An authorized placement agency includes a state or local government agency. Www.myfreetax.com It also includes a tax-exempt organization licensed by a state. Www.myfreetax.com In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Www.myfreetax.com ) Example. Www.myfreetax.com Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. Www.myfreetax.com Debbie is your foster child. Www.myfreetax.com Figure 1. Www.myfreetax.com Tests for Qualifying Child Please click here for the text description of the image. Www.myfreetax.com Conditions for Qualifying Child Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), 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 2013, regardless of age. Www.myfreetax.com The following examples and definitions clarify the age test. Www.myfreetax.com Example 1—child not under age 19. Www.myfreetax.com Your son turned 19 on December 10. Www.myfreetax.com Unless he was permanently and totally disabled or a student, he is not a qualifying child because, at the end of the year, he was not under age 19. Www.myfreetax.com Example 2—child not younger than you or your spouse. Www.myfreetax.com Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Www.myfreetax.com He is not disabled. Www.myfreetax.com Both you and your spouse are 21 years old, and you file a joint return. Www.myfreetax.com Your brother is not your qualifying child because he is not younger than you or your spouse. Www.myfreetax.com Example 3—child younger than your spouse but not younger than you. Www.myfreetax.com The facts are the same as in Example 2 except that your spouse is 25 years old. Www.myfreetax.com Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. Www.myfreetax.com Student defined. Www.myfreetax.com   To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. Www.myfreetax.com   The 5 calendar months need not be consecutive. Www.myfreetax.com   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. Www.myfreetax.com School defined. Www.myfreetax.com   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Www.myfreetax.com However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. Www.myfreetax.com Vocational high school students. Www.myfreetax.com   Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Www.myfreetax.com Permanently and totally disabled. Www.myfreetax.com   Your child is permanently and totally disabled if both of the following apply. Www.myfreetax.com He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Www.myfreetax.com A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Www.myfreetax.com Residency Test Your child must have lived with you in the United States for more than half of 2013. Www.myfreetax.com The following definitions clarify the residency test. Www.myfreetax.com United States. Www.myfreetax.com   This means the 50 states and the District of Columbia. Www.myfreetax.com It does not include Puerto Rico or U. Www.myfreetax.com S. Www.myfreetax.com possessions such as Guam. Www.myfreetax.com Homeless shelter. Www.myfreetax.com   Your home can be any location where you regularly live. Www.myfreetax.com You do not need a traditional home. Www.myfreetax.com For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. Www.myfreetax.com Military personnel stationed outside the United States. Www.myfreetax.com   U. Www.myfreetax.com S. Www.myfreetax.com military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Www.myfreetax.com Extended active duty. Www.myfreetax.com   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Www.myfreetax.com Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Www.myfreetax.com Birth or death of child. Www.myfreetax.com    child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. Www.myfreetax.com Temporary absences. Www.myfreetax.com   Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. Www.myfreetax.com Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Www.myfreetax.com Kidnapped child. Www.myfreetax.com   A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. Www.myfreetax.com The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Www.myfreetax.com This treatment applies for all years until the child is returned. Www.myfreetax.com However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. Www.myfreetax.com   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Www.myfreetax.com Joint Return Test To meet this test, the child cannot file a joint return for the year. Www.myfreetax.com Exception. Www.myfreetax.com   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Www.myfreetax.com Example 1—child files joint return. Www.myfreetax.com You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Www.myfreetax.com He earned $25,000 for the year. Www.myfreetax.com The couple files a joint return. Www.myfreetax.com Because your daughter and her husband file a joint return, she is not your qualifying child. Www.myfreetax.com Example 2—child files joint return to get refund of tax withheld. Www.myfreetax.com Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Www.myfreetax.com They do not have a child. Www.myfreetax.com Neither is required to file a tax return. Www.myfreetax.com Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. Www.myfreetax.com The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Www.myfreetax.com Example 3—child files joint return to claim American opportunity credit. Www.myfreetax.com The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Www.myfreetax.com He and his wife are not required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Www.myfreetax.com Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. Www.myfreetax.com The exception to the joint return test does not apply, so your son is not your qualifying child. Www.myfreetax.com Married child. Www.myfreetax.com   Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) described later. Www.myfreetax.com    Social security number. Www.myfreetax.com Your qualifying child must have a valid social security number (SSN), unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. Www.myfreetax.com You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. Www.myfreetax.com   If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. Www.myfreetax.com For more information about SSNs, see Rule 2. Www.myfreetax.com Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. Www.myfreetax.com However, only one of these persons can actually treat the child as a qualifying child. Www.myfreetax.com Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Www.myfreetax.com The exemption for the child. Www.myfreetax.com The child tax credit. Www.myfreetax.com Head of household filing status. Www.myfreetax.com The credit for child and dependent care expenses. Www.myfreetax.com The exclusion for dependent care benefits. Www.myfreetax.com The EIC. Www.myfreetax.com The other person cannot take any of these benefits based on this qualifying child. Www.myfreetax.com In other words, you and the other person cannot agree to divide these tax benefits between you. Www.myfreetax.com The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Www.myfreetax.com The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Www.myfreetax.com However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Www.myfreetax.com Tiebreaker rules. Www.myfreetax.com   To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. Www.myfreetax.com If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Www.myfreetax.com If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. Www.myfreetax.com If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Www.myfreetax.com If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Www.myfreetax.com If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Www.myfreetax.com If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Www.myfreetax.com If the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. Www.myfreetax.com See Example 8. Www.myfreetax.com   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Www.myfreetax.com See Examples 1 through 13. Www.myfreetax.com   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in chapter 3 for people who do not have a qualifying child. Www.myfreetax.com If the other person cannot claim the EIC. Www.myfreetax.com   If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. Www.myfreetax.com See Examples 6 and 7. Www.myfreetax.com But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier in this chapter. Www.myfreetax.com Examples. Www.myfreetax.com    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Www.myfreetax.com Example 1—child lived with parent and grandparent. Www.myfreetax.com You and your 2-year-old son Jimmy lived with your mother all year. Www.myfreetax.com You are 25 years old, unmarried, and your AGI is $9,000. Www.myfreetax.com Your only income was $9,000 from a part-time job. Www.myfreetax.com Your mother's only income was $20,000 from her job, and her AGI is $20,000. Www.myfreetax.com Jimmy's father did not live with you or Jimmy. Www.myfreetax.com The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Www.myfreetax.com Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. Www.myfreetax.com However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). Www.myfreetax.com He is not a qualifying child of anyone else, including his father. Www.myfreetax.com If you do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). Www.myfreetax.com Example 2—parent has higher AGI than grandparent. Www.myfreetax.com The facts are the same as in Example 1 except your AGI is $25,000. Www.myfreetax.com Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Www.myfreetax.com Only you can claim him. Www.myfreetax.com Example 3—two persons claim same child. Www.myfreetax.com The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Www.myfreetax.com In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. Www.myfreetax.com The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child. Www.myfreetax.com Example 4—qualifying children split between two persons. Www.myfreetax.com The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. Www.myfreetax.com Only one of you can claim each child. Www.myfreetax.com However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Www.myfreetax.com For example, if you claim one child, your mother can claim the other two. Www.myfreetax.com Example 5—taxpayer who is a qualifying child. Www.myfreetax.com The facts are the same as in Example 1 except that you are only 18 years old. Www.myfreetax.com This means you are a qualifying child of your mother. Www.myfreetax.com Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. Www.myfreetax.com Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Www.myfreetax.com If your mother meets all the other requirements for claiming the EIC and you do not claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. Www.myfreetax.com Example 6—grandparent with too much earned income to claim EIC. Www.myfreetax.com The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Www.myfreetax.com Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Www.myfreetax.com Example 7—parent with too much earned income to claim EIC. Www.myfreetax.com The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Www.myfreetax.com Your earned income is too high for you to claim the EIC. Www.myfreetax.com But your mother cannot claim the EIC either, because her AGI is not higher than yours. Www.myfreetax.com Example 8—child lived with both parents and grandparent. Www.myfreetax.com The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have AGI of $30,000 on a joint return. Www.myfreetax.com If you and your husband do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. Www.myfreetax.com Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. Www.myfreetax.com In other words, each parent's AGI can be treated as $15,000. Www.myfreetax.com Example 9—separated parents. Www.myfreetax.com You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. Www.myfreetax.com In August and September, Joey lived with you. Www.myfreetax.com For the rest of the year, Joey lived with your husband, who is Joey's father. Www.myfreetax.com Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. Www.myfreetax.com At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the Special rule for divorced or separated parents (or parents who live apart) does not apply. Www.myfreetax.com You and your husband will file separate returns. Www.myfreetax.com Your husband agrees to let you treat Joey as a qualifying child. Www.myfreetax.com This means, if your husband does not claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. Www.myfreetax.com However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Www.myfreetax.com See Rule 3. Www.myfreetax.com Example 10—separated parents claim same child. Www.myfreetax.com The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Www.myfreetax.com In this case, only your husband will be allowed to treat Joey as a qualifying child. Www.myfreetax.com This is because, during 2013, the boy lived with him longer than with you. Www.myfreetax.com You cannot claim the EIC (either with or without a qualifying child). Www.myfreetax.com However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. Www.myfreetax.com See Rule 3. Www.myfreetax.com Example 11—unmarried parents. Www.myfreetax.com You, your 5-year-old son, and your son's father lived together all year. Www.myfreetax.com You and your son's father are not married. Www.myfreetax.com Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. Www.myfreetax.com Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Www.myfreetax.com Neither of you had any other income. Www.myfreetax.com Your son's father agrees to let you treat the child as a qualifying child. Www.myfreetax.com This means, if your son's father does not claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. Www.myfreetax.com Example 12—unmarried parents claim same child. Www.myfreetax.com The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. Www.myfreetax.com In this case, only your son's father will be allowed to treat your son as a qualifying child. Www.myfreetax.com This is because his AGI, $14,000, is more than your AGI, $12,000. Www.myfreetax.com You cannot claim the EIC (either with or without a qualifying child). Www.myfreetax.com Example 13—child did not live with a parent. Www.myfreetax.com You and your 7-year-old niece, your sister's child, lived with your mother all year. Www.myfreetax.com You are 25 years old, and your AGI is $9,300. Www.myfreetax.com Your only income was from a part-time job. Www.myfreetax.com Your mother's AGI is $15,000. Www.myfreetax.com Her only income was from her job. Www.myfreetax.com Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Www.myfreetax.com Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. Www.myfreetax.com However, only your mother can treat her as a qualifying child. Www.myfreetax.com This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Www.myfreetax.com Special rule for divorced or separated parents (or parents who live apart). Www.myfreetax.com   A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true. Www.myfreetax.com The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all time during the last 6 months of 2013, whether or not they are or were married. Www.myfreetax.com The child received over half of his or her support for the year from the parents. Www.myfreetax.com The child is in the custody of one or both parents for more than half of 2013. Www.myfreetax.com Either of the following statements is true. Www.myfreetax.com The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. Www.myfreetax.com If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Www.myfreetax.com A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2013. Www.myfreetax.com For details, see Publication 501. Www.myfreetax.com Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. Www.myfreetax.com Applying Rule 9 to divorced or separated parents (or parents who live apart). Www.myfreetax.com   If a child is treated as the qualifying child of the noncustodial parent under the special rule just described for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. Www.myfreetax.com However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC and other tax benefits listed earlier in this chapter. Www.myfreetax.com If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child. Www.myfreetax.com Example 1. Www.myfreetax.com You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Www.myfreetax.com Your AGI is $10,000. Www.myfreetax.com Your mother’s AGI is $25,000. Www.myfreetax.com Your son's father did not live with you or your son. Www.myfreetax.com Under the Special rule for divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. Www.myfreetax.com However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. Www.myfreetax.com You and your mother did not have any child care expenses or dependent care benefits. Www.myfreetax.com If you do not claim your son as a qualifying child, your mother can claim him as a qualifying child for the EIC and head of household filing status, if she qualifies for these tax benefits. Www.myfreetax.com Example 2. Www.myfreetax.com The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Www.myfreetax.com Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Www.myfreetax.com Example 3. Www.myfreetax.com The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the EIC. Www.myfreetax.com Your mother also claims him as a qualifying child for head of household filing status. Www.myfreetax.com You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Www.myfreetax.com The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Www.myfreetax.com Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Www.myfreetax.com ) if all of the following statements are true. Www.myfreetax.com You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Www.myfreetax.com Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Www.myfreetax.com You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Www.myfreetax.com You lived with that person in the United States for more than half of the year. Www.myfreetax.com You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). Www.myfreetax.com For more details about the tests to be a qualifying child, see Rule 8. Www.myfreetax.com If you are a qualifying child of another taxpayer, you cannot claim the EIC. Www.myfreetax.com This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Www.myfreetax.com Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Www.myfreetax.com Example. Www.myfreetax.com You and your daughter lived with your mother all year. Www.myfreetax.com You are 22 years old, unmarried, and attended a trade school full time. Www.myfreetax.com You had a part-time job and earned $5,700. Www.myfreetax.com You had no other income. Www.myfreetax.com Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Www.myfreetax.com She can claim the EIC if she meets all the other requirements. Www.myfreetax.com Because you are your mother's qualifying child, you cannot claim the EIC. Www.myfreetax.com This is so even if your mother cannot or does not claim the EIC. Www.myfreetax.com Child of person not required to file a return. Www.myfreetax.com   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Www.myfreetax.com Example 1—return not required. Www.myfreetax.com The facts are the same as in the last example except your mother had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Www.myfreetax.com As a result, you are not your mother's qualifying child. Www.myfreetax.com You can claim the EIC if you meet all the other requirements to do so. Www.myfreetax.com Example 2—return filed to get refund of tax withheld. Www.myfreetax.com The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. Www.myfreetax.com She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Www.myfreetax.com As a result, you are not your mother's qualifying child. Www.myfreetax.com You can claim the EIC if you meet all the other requirements to do so. Www.myfreetax.com Example 3—return filed to get EIC. Www.myfreetax.com The facts are the same as in Example 2 except your mother claimed the EIC on her return. Www.myfreetax.com Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. Www.myfreetax.com As a result, you are your mother's qualifying child. Www.myfreetax.com You cannot claim the EIC. Www.myfreetax.com Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. Www.myfreetax.com This chapter discusses Rules 11 through 14. Www.myfreetax.com You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. Www.myfreetax.com You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. Www.myfreetax.com If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Www.myfreetax.com If you have a qualifying child. Www.myfreetax.com   If you meet Rule 8, you have a qualifying child. Www.myfreetax.com If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. Www.myfreetax.com Rule 11—You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. Www.myfreetax.com If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2013. Www.myfreetax.com It does not matter which spouse meets the age test, as long as one of the spouses does. Www.myfreetax.com You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Www.myfreetax.com If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1948, and before January 2, 1989. Www.myfreetax.com If neither you nor your spouse meets the age test, you cannot claim the EIC. Www.myfreetax.com Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Www.myfreetax.com Death of spouse. Www.myfreetax.com   If you are filing a joint return with your spouse who died in 2013, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. Www.myfreetax.com Example 1. Www.myfreetax.com You are age 28 and unmarried. Www.myfreetax.com You meet the age test. Www.myfreetax.com Example 2—spouse meets age test. Www.myfreetax.com You are married and filing a joint return. Www.myfreetax.com You are age 23 and your spouse is age 27. Www.myfreetax.com You meet the age test because your spouse is at least age 25 but under age 65. Www.myfreetax.com Example 3—spouse dies in 2013. Www.myfreetax.com You are married and filing a joint return with your spouse who died in August 2013. Www.myfreetax.com You are age 67. Www.myfreetax.com Your spouse would have become age 65 in November 2013. Www.myfreetax.com Because your spouse was under age 65 when she died, you meet the age test. Www.myfreetax.com Rule 12—You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. Www.myfreetax.com If you are filing a joint return, you meet this rule if: You checked both box 6a and box 6b on Form 1040 or 1040A, or You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $20,000 on that line. Www.myfreetax.com If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. Www.myfreetax.com If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. Www.myfreetax.com Example 1. Www.myfreetax.com In 2013, you were age 25, single, and living at home with your parents. Www.myfreetax.com You worked and were not a student. Www.myfreetax.com You earned $7,500. Www.myfreetax.com Your parents cannot claim you as a dependent. Www.myfreetax.com When you file your return, you claim an exemption for yourself by not checking the You box on line 5 of your Form 1040EZ and by entering $10,000 on that line. Www.myfreetax.com You meet this rule. Www.myfreetax.com You can claim the EIC if you meet all the other requirements. Www.myfreetax.com Example 2. Www.myfreetax.com The facts are the same as in Example 1, except that you earned $2,000. Www.myfreetax.com Your parents can claim you as a dependent but decide not to. Www.myfreetax.com You do not meet this rule. Www.myfreetax.com You cannot claim the credit because your parents could have claimed you as a dependent. Www.myfreetax.com Joint returns. Www.myfreetax.com   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Www.myfreetax.com   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Www.myfreetax.com But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Www.myfreetax.com Example 1—return filed to get refund of tax withheld. Www.myfreetax.com You are 26 years old. Www.myfreetax.com You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Www.myfreetax.com Neither you nor your wife is required to file a tax return. Www.myfreetax.com You do not have a child. Www.myfreetax.com Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. Www.myfreetax.com Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Www.myfreetax.com They can claim exemptions for you and your wife if all the other tests to do so are met. Www.myfreetax.com Example 2—return filed to get EIC. Www.myfreetax.com The facts are the same as in Example 1except no taxes were taken out of your pay. Www.myfreetax.com Also, you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. Www.myfreetax.com Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. Www.myfreetax.com Your parents cannot claim an exemption for either you or your wife. Www.myfreetax.com Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Www.myfreetax.com ) if all of the following statements are true. Www.myfreetax.com You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Www.myfreetax.com Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Www.myfreetax.com You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Www.myfreetax.com You lived with that person in the United States for more than half of the year. Www.myfreetax.com You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). Www.myfreetax.com For more details about the tests to be a qualifying child, see Rule 8. Www.myfreetax.com If you are a qualifying child of another taxpayer, you cannot claim the EIC. Www.myfreetax.com This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Www.myfreetax.com Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Www.myfreetax.com Example. Www.myfreetax.com You lived with your mother all year. Www.myfreetax.com You are age 26, unmarried, and permanently and totally disabled. Www.myfreetax.com Your only income was from a community center where you went three days a week to answer telephones. Www.myfreetax.com You earned $5,000 for the year and provided more than half of your own support. Www.myfreetax.com Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Www.myfreetax.com She can claim the EIC if she meets all the other requirements. Www.myfreetax.com Because you are a qualifying child of your mother, you cannot claim the EIC. Www.myfreetax.com This is so even if your mother cannot or does not claim the EIC. Www.myfreetax.com Joint returns. Www.myfreetax.com   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Www.myfreetax.com   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Www.myfreetax.com But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Www.myfreetax.com Child of person not required to file a return. Www.myfreetax.com   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Www.myfreetax.com Example 1—return not required. Www.myfreetax.com You lived all year with your father. Www.myfreetax.com You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Www.myfreetax.com You have no other income, no children, and provided more than half of your own support. Www.myfreetax.com Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Www.myfreetax.com As a result, you are not your father's qualifying child. Www.myfreetax.com You can claim the EIC if you meet all the other requirements to do so. Www.myfreetax.com Example 2—return filed to get refund of tax withheld. Www.myfreetax.com The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. Www.myfreetax.com He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Www.myfreetax.com As a result, you are not your father's qualifying child. Www.myfreetax.com You can claim the EIC if you meet all the other requirements to do so. Www.myfreetax.com Example 3—return filed to get EIC. Www.myfreetax.com The facts are the same as in Example 2 except your father claimed the EIC on his return. Www.myfreetax.com Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. Www.myfreetax.com As a result, you are your father's qualifying child. Www.myfreetax.com You cannot claim the EIC. Www.myfreetax.com Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. Www.myfreetax.com If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Www.myfreetax.com United States. Www.myfreetax.com   This means the 50 states and the District of Columbia. Www.myfreetax.com It does not include Puerto Rico or U. Www.myfreetax.com S. Www.myfreetax.com possessions such as Guam. Www.myfreetax.com Homeless shelter. Www.myfreetax.com   Your home can be any location where you regularly live. Www.myfreetax.com You do not need a traditional home. Www.myfreetax.com If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Www.myfreetax.com Military personnel stationed outside the United States. Www.myfreetax.com   U. Www.myfreetax.com S. Www.myfreetax.com military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. Www.myfreetax.com Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. Www.myfreetax.com You need to know the amount of your earned income to see if you meet the rule in this chapter. Www.myfreetax.com You also need to know that amount to figure your EIC. Www.myfreetax.com Rule 15—Earned Income Limits 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. Www.myfreetax.com Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Www.myfreetax.com Employee pay is earned income only if it is taxable. Www.myfreetax.com Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Www.myfreetax.com But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Www.myfreetax.com Earned income is explained in detail in Rule 7 in chapter 1. Www.myfreetax.com Figuring earned income. Www.myfreetax.com   If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions. Www.myfreetax.com   Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b or the Form 1040A instructions for lines 38a and 38b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b. Www.myfreetax.com   When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Www.myfreetax.com You will then reduce that amount by any amount included on that line and described in the following list. Www.myfreetax.com Scholarship or fellowship grants not reported on a Form W-2. Www.myfreetax.com A scholarship or fellowship grant that was not reported to you on a Form W-2 is not considered earned income for the earned income credit. Www.myfreetax.com Inmate's income. Www.myfreetax.com Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Www.myfreetax.com This includes amounts received for work performed while in a work release program or while in a halfway house. Www.myfreetax.com If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “PRI” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). Www.myfreetax.com Pension or annuity from deferred compensation plans. Www.myfreetax.com A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is not considered earned income for the earned income credit. Www.myfreetax.com If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “DFC” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). Www.myfreetax.com This amount may be reported in box 11 of your Form W-2. Www.myfreetax.com If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. Www.myfreetax.com Clergy. Www.myfreetax.com   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also re
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Understanding your CP13 Notice

We made changes to your return because we believe there's a miscalculation. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.

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You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Review the notice and compare our changes to the information on your tax return.
  • Correct the copy of your tax return that you kept for your records.
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  • If you disagree with the notice, please contact us at the toll-free number listed on its top right corner (within 60 days of its date).

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Answers to Common Questions

Why did I receive this notice?
We sent you the notice because we corrected one or more miscalculations on your tax return.

How can I find out what caused the changes to my tax return?
Please contact us at the toll-free telephone number listed on the top right corner of the notice for more specific information about the changes to your tax return.

What should I do if I disagree with the changes you made?
Contact us at the toll free number listed on the top right corner of your notice if you disagree with the changes we made.

What should I do if I need to make another correction to my tax return?
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Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 20-Feb-2014

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Www. Www.myfreetax.com myfreetax. Www.myfreetax.com com 5. Www.myfreetax.com   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Www.myfreetax.com Free help with your tax return. Www.myfreetax.com   You can get free help preparing your return nationwide from IRS-certified volunteers. Www.myfreetax.com The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Www.myfreetax.com The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Www.myfreetax.com 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. Www.myfreetax.com In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Www.myfreetax.com To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Www.myfreetax.com gov, download the IRS2Go app, or call 1-800-906-9887. Www.myfreetax.com   As part of the TCE program, AARP offers the Tax-Aide counseling program. Www.myfreetax.com To find the nearest AARP Tax-Aide site, visit AARP's website at www. Www.myfreetax.com aarp. Www.myfreetax.com org/money/taxaide or call 1-888-227-7669. Www.myfreetax.com For more information on these programs, go to IRS. Www.myfreetax.com gov and enter “VITA” in the search box. Www.myfreetax.com Internet. Www.myfreetax.com    IRS. Www.myfreetax.com gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Www.myfreetax.com Download the free IRS2Go app from the iTunes app store or from Google Play. Www.myfreetax.com Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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. Www.myfreetax.com Check the status of your 2013 refund with the Where's My Refund? application on IRS. Www.myfreetax.com gov or download the IRS2Go app and select the Refund Status option. Www.myfreetax.com The IRS issues more than 9 out of 10 refunds in less than 21 days. Www.myfreetax.com Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Www.myfreetax.com You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Www.myfreetax.com The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Www.myfreetax.com Use the Interactive Tax Assistant (ITA) to research your tax questions. Www.myfreetax.com No need to wait on the phone or stand in line. Www.myfreetax.com The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Www.myfreetax.com When you reach the response screen, you can print the entire interview and the final response for your records. Www.myfreetax.com New subject areas are added on a regular basis. Www.myfreetax.com  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Www.myfreetax.com gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Www.myfreetax.com You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Www.myfreetax.com The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Www.myfreetax.com When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Www.myfreetax.com Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Www.myfreetax.com You can also ask the IRS to mail a return or an account transcript to you. Www.myfreetax.com Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Www.myfreetax.com gov or by calling 1-800-908-9946. Www.myfreetax.com Tax return and tax account transcripts are generally available for the current year and the past three years. Www.myfreetax.com Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Www.myfreetax.com Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Www.myfreetax.com If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Www.myfreetax.com Check the status of your amended return using Where's My Amended Return? Go to IRS. Www.myfreetax.com gov and enter Where's My Amended Return? in the search box. Www.myfreetax.com You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Www.myfreetax.com It can take up to 3 weeks from the date you mailed it to show up in our system. Www.myfreetax.com Make a payment using one of several safe and convenient electronic payment options available on IRS. Www.myfreetax.com gov. Www.myfreetax.com Select the Payment tab on the front page of IRS. Www.myfreetax.com gov for more information. Www.myfreetax.com Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Www.myfreetax.com Figure your income tax withholding with the IRS Withholding Calculator on IRS. Www.myfreetax.com gov. Www.myfreetax.com Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Www.myfreetax.com Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Www.myfreetax.com gov. Www.myfreetax.com Request an Electronic Filing PIN by going to IRS. Www.myfreetax.com gov and entering Electronic Filing PIN in the search box. Www.myfreetax.com Download forms, instructions and publications, including accessible versions for people with disabilities. Www.myfreetax.com Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Www.myfreetax.com gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Www.myfreetax.com An employee can answer questions about your tax account or help you set up a payment plan. Www.myfreetax.com Before you visit, check the Office Locator on IRS. Www.myfreetax.com gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Www.myfreetax.com If you have a special need, such as a disability, you can request an appointment. Www.myfreetax.com Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Www.myfreetax.com Apply for an Employer Identification Number (EIN). Www.myfreetax.com Go to IRS. Www.myfreetax.com gov and enter Apply for an EIN in the search box. Www.myfreetax.com Read the Internal Revenue Code, regulations, or other official guidance. Www.myfreetax.com Read Internal Revenue Bulletins. Www.myfreetax.com Sign up to receive local and national tax news and more by email. Www.myfreetax.com Just click on “subscriptions” above the search box on IRS. Www.myfreetax.com gov and choose from a variety of options. Www.myfreetax.com    Phone. Www.myfreetax.com You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Www.myfreetax.com Download the free IRS2Go app from the iTunes app store or from Google Play. Www.myfreetax.com Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Www.myfreetax.com gov, or download the IRS2Go app. Www.myfreetax.com Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Www.myfreetax.com The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Www.myfreetax.com Most VITA and TCE sites offer free electronic filing. Www.myfreetax.com Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Www.myfreetax.com Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Www.myfreetax.com Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Www.myfreetax.com If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Www.myfreetax.com The IRS issues more than 9 out of 10 refunds in less than 21 days. Www.myfreetax.com Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Www.myfreetax.com Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Www.myfreetax.com The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Www.myfreetax.com Note, the above information is for our automated hotline. Www.myfreetax.com Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Www.myfreetax.com Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Www.myfreetax.com You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Www.myfreetax.com It can take up to 3 weeks from the date you mailed it to show up in our system. Www.myfreetax.com Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Www.myfreetax.com You should receive your order within 10 business days. Www.myfreetax.com Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Www.myfreetax.com If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Www.myfreetax.com Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Www.myfreetax.com The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Www.myfreetax.com These individuals can also contact the IRS through relay services such as the Federal Relay Service. Www.myfreetax.com    Walk-in. Www.myfreetax.com You can find a selection of forms, publications and services — in-person. Www.myfreetax.com Products. Www.myfreetax.com You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Www.myfreetax.com Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Www.myfreetax.com Services. Www.myfreetax.com You can walk in to your local TAC for face-to-face tax help. Www.myfreetax.com An employee can answer questions about your tax account or help you set up a payment plan. Www.myfreetax.com Before visiting, use the Office Locator tool on IRS. Www.myfreetax.com gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Www.myfreetax.com    Mail. Www.myfreetax.com You can send your order for forms, instructions, and publications to the address below. Www.myfreetax.com You should receive a response within 10 business days after your request is received. Www.myfreetax.com Internal Revenue Service 1201 N. Www.myfreetax.com Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Www.myfreetax.com The Taxpayer Advocate Service (TAS) is your voice at the IRS. Www.myfreetax.com Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Www.myfreetax.com   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Www.myfreetax.com 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. Www.myfreetax.com You face (or your business is facing) an immediate threat of adverse action. Www.myfreetax.com You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Www.myfreetax.com   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. Www.myfreetax.com Here's why we can help: TAS is an independent organization within the IRS. Www.myfreetax.com Our advocates know how to work with the IRS. Www.myfreetax.com Our services are free and tailored to meet your needs. Www.myfreetax.com We have offices in every state, the District of Columbia, and Puerto Rico. Www.myfreetax.com   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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Www.myfreetax.com   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Www.myfreetax.com If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Www.myfreetax.com Low Income Taxpayer Clinics 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. Www.myfreetax.com Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Www.myfreetax.com Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Www.myfreetax.com Prev  Up  Next   Home   More Online Publications