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E File State Taxes Free Online

E file state taxes free online 1. E file state taxes free online   Bona Fide Residence Table of Contents Presence TestDays of Presence in the United States or Relevant Possession Significant Connection Tax HomeExceptions Closer ConnectionException for Year of Move Special Rules in the Year of a MoveYear of Moving to a Possession Year of Moving From a Possession Reporting a Change in Bona Fide ResidenceWho Must File Penalty for Not Filing Form 8898 In order to qualify for certain tax benefits (see chapter 3), you must be a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI for the entire tax year. E file state taxes free online Generally, you are a bona fide resident of one of these possessions (the relevant possession) if, during the tax year, you: Meet the presence test, Do not have a tax home outside the relevant possession, and Do not have a closer connection to the United States or to a foreign country than to the relevant possession. E file state taxes free online Special rule for members of the U. E file state taxes free online S. E file state taxes free online Armed Forces. E file state taxes free online   If you are a member of the U. E file state taxes free online S. E file state taxes free online Armed Forces who qualified as a bona fide resident of the relevant possession in an earlier tax year, your absence from that possession during the current tax year in compliance with military orders will not affect your status as a bona fide resident. E file state taxes free online Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. E file state taxes free online Also see the special income source rule for members of the U. E file state taxes free online S. E file state taxes free online Armed Forces in chapter 2, under Compensation for Labor or Personal Services . E file state taxes free online Special rule for civilian spouse of active duty member of the U. E file state taxes free online S. E file state taxes free online Armed Forces. E file state taxes free online   If you are the civilian spouse of an active duty servicemember, under Military Spouses Residency Relief Act (MSRRA) you can choose to keep your prior residence or domicile for tax purposes (tax residence) when accompanying the servicemember spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U. E file state taxes free online S. E file state taxes free online possession. E file state taxes free online Before relocating, you and your spouse must have the same tax residence. E file state taxes free online If you are a civilian spouse and choose to keep your prior tax residence after such relocation, the source of income for services performed (for example, wages, salaries, tips, or self-employment) by you is considered to be (the jurisdiction of) the prior tax residence. E file state taxes free online As a result, the amount of income tax withholding (from Form(s) W-2, Wage and Tax Statement) that you are able to claim on your federal return, as well as the need to file a state or U. E file state taxes free online S. E file state taxes free online possession return, may be affected. E file state taxes free online For more information, consult with state, local, or U. E file state taxes free online S. E file state taxes free online possession tax authorities regarding your tax obligations under MSRRA. E file state taxes free online Presence Test If you are a U. E file state taxes free online S. E file state taxes free online citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. E file state taxes free online You were present in the relevant possession for at least 183 days during the tax year. E file state taxes free online You were present in the relevant possession for at least 549 days during the 3-year period that includes the current tax year and the 2 immediately preceding tax years. E file state taxes free online During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. E file state taxes free online You were present in the United States for no more than 90 days during the tax year. E file state taxes free online You had earned income in the United States of no more than a total of $3,000 and were present for more days in the relevant possession than in the United States during the tax year. E file state taxes free online Earned income is pay for personal services performed, such as wages, salaries, or professional fees. E file state taxes free online You had no significant connection to the United States during the tax year. E file state taxes free online Special rule for nonresident aliens. E file state taxes free online   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. E file state taxes free online Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. E file state taxes free online In that discussion, substitute the name of the possession for “United States” and “U. E file state taxes free online S. E file state taxes free online ” wherever they appear. E file state taxes free online Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. E file state taxes free online Days of Presence in the United States or Relevant Possession Generally, you are treated as being present in the United States or in the relevant possession on any day that you are physically present in that location at any time during the day. E file state taxes free online Days of presence in a possession. E file state taxes free online   You are considered to be present in the relevant possession on any of the following days. E file state taxes free online Any day you are physically present in that possession at any time during the day. E file state taxes free online Any day you are outside of the relevant possession in order to receive, or to accompany any of the following family members to receive, qualifying medical treatment (see Qualifying Medical Treatment , later). E file state taxes free online Your parent. E file state taxes free online Your spouse. E file state taxes free online Your child, who is your son, daughter, stepson, or stepdaughter. E file state taxes free online This includes an adopted child or child lawfully placed with you for legal adoption. E file state taxes free online This also includes a foster child who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. E file state taxes free online Any day you are outside the relevant possession because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. E file state taxes free online   If, during a single day, you are physically present: In the United States and in the relevant possession, that day is considered a day of presence in the relevant possession; or In two possessions, that day is considered a day of presence in the possession where your tax home is located (see Tax Home , later). E file state taxes free online Days of presence in the United States. E file state taxes free online   You are considered to be present in the United States on any day that you are physically present in the United States at any time during the day. E file state taxes free online However, do not count the following days as days of presence in the United States. E file state taxes free online Any day you are temporarily present in the United States in order to receive, or to accompany a parent, spouse, or child who is receiving, qualifying medical treatment. E file state taxes free online “Child” is defined under item 2c earlier. E file state taxes free online “Qualifying medical treatment” is defined later. E file state taxes free online Any day you are temporarily present in the United States because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. E file state taxes free online Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. E file state taxes free online Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). E file state taxes free online Any day you are temporarily in the United States as a student (defined later). E file state taxes free online Any day you are in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). E file state taxes free online Qualifying Medical Treatment Such treatment is generally provided by (or under the supervision of) a physician for an illness, injury, impairment, or physical or mental condition. E file state taxes free online The treatment generally involves: Any period of inpatient care that requires an overnight stay in a hospital or hospice, and any period immediately before or after that inpatient care to the extent it is medically necessary, or Any temporary period of inpatient care in a residential medical care facility for medically necessary rehabilitation services. E file state taxes free online With respect to each qualifying medical treatment, you must prepare (or obtain) and maintain documentation supporting your claim that such treatment meets the criteria to be considered days of presence in the relevant possession. E file state taxes free online You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. E file state taxes free online You must keep the following documentation. E file state taxes free online Records that provide: The patient's name and relationship to you (if the medical treatment is provided to a person you accompany); The name and address of the hospital, hospice, or residential medical care facility where the medical treatment was provided; The name, address, and telephone number of the physician who provided the medical treatment; The date(s) on which the medical treatment was provided; and Receipt(s) of payment for the medical treatment. E file state taxes free online Signed certification by the providing or supervising physician that the medical treatment met the requirements for being qualified medical treatment, and setting forth: The patient's name, A reasonably detailed description of the medical treatment provided by (or under the supervision of) the physician, The dates on which the medical treatment was provided, and The medical facts that support the physician's certification and determination that the treatment was medically necessary. E file state taxes free online Charitable Sports Event A charitable sports event is one that meets all of the following conditions. E file state taxes free online The main purpose is to benefit a qualified charitable organization. E file state taxes free online The entire net proceeds go to charity. E file state taxes free online Volunteers perform substantially all the work. E file state taxes free online In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in the charitable sports event. E file state taxes free online You cannot exclude the days on which you were in the United States to practice for the event, to perform promotional or other activities related to the event, or to travel between events. E file state taxes free online Student To qualify as a student, you 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 regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by a school described in (1) above or by a state, county, or local government agency. E file state taxes free online The 5 calendar months do not have to be consecutive. E file state taxes free online Full-time student. E file state taxes free online   A full-time student is a person who is enrolled for the number of hours or courses the school considers to be full-time attendance. E file state taxes free online However, school attendance exclusively at night is not considered full-time attendance. E file state taxes free online School. E file state taxes free online   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. E file state taxes free online It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. E file state taxes free online Significant Connection One way in which you can meet the presence test is to have no significant connection to the United States during the tax year. E file state taxes free online This section looks at the factors that determine if a significant connection exists. E file state taxes free online You are treated as having a significant connection to the United States if you: Have a permanent home in the United States, Are currently registered to vote in any political subdivision of the United States, or Have a spouse or child (see item 2c under Days of presence in a possession , earlier) who is under age 18 whose main home is in the United States, other than: A child who is in the United States because he or she is the child of divorced or legally separated parents and is living with a custodial parent under a custodial decree or multiple support agreement, or A child who is in the United States as a student. E file state taxes free online For the purpose of determining if you have a significant connection to the United States, the term “spouse” does not include a spouse from whom you are legally separated under a decree of divorce or separate maintenance. E file state taxes free online Permanent home. E file state taxes free online   A permanent home generally includes an accommodation such as a house, an apartment, or a furnished room that is either owned or rented by you or your spouse. E file state taxes free online The dwelling unit must be available at all times, continuously, not only for short stays. E file state taxes free online Exception for rental property. E file state taxes free online   If you or your spouse own the dwelling unit and at any time during the tax year it is rented to someone else at fair rental value, it will be considered your permanent home only if you or your spouse use that property for personal purposes for more than the greater of: 14 days, or 10% of the number of days during that tax year that the property is rented to others at a fair rental value. E file state taxes free online   You are treated as using rental property for personal purposes on any day the property is not being rented to someone else at fair rental value for the entire day. E file state taxes free online   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. E file state taxes free online You or any other person who has an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement. E file state taxes free online A member of your family or a member of the family of any other person who has an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. E file state taxes free online Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. E file state taxes free online ), and lineal descendants (children, grandchildren, etc. E file state taxes free online ). E file state taxes free online Anyone under an arrangement that lets you use some other dwelling unit. E file state taxes free online Anyone at less than a fair rental price. E file state taxes free online   However, any day you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. E file state taxes free online Whether your property is used mainly for this purpose is determined in light of all the facts and circumstances, such as: The amount of time you devote to repair and maintenance work, How often during the tax year you perform repair and maintenance work on this property, and The presence and activities of companions. E file state taxes free online   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. E file state taxes free online Example—significant connection. E file state taxes free online Ann Green, a U. E file state taxes free online S. E file state taxes free online citizen, is a sales representative for a company based in Guam. E file state taxes free online Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. E file state taxes free online Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. E file state taxes free online When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. E file state taxes free online Ann's stays are always of short duration and she asks her brother's permission to stay with him. E file state taxes free online Her brother's house is not her permanent home, nor does she have any other accommodations in the United States that would be considered her permanent home. E file state taxes free online Ann satisfies the presence test because she has no significant connection to the United States. E file state taxes free online Example—presence test. E file state taxes free online Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. E file state taxes free online They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. E file state taxes free online The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. E file state taxes free online In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. E file state taxes free online Thus, in 2013, the Browns were not present in the CNMI for at least 183 days, were present in the United States for more than 90 days, and had a significant connection to the United States because of their permanent home. E file state taxes free online However, the Browns still satisfied the presence test with respect to the CNMI because they had no earned income in the United States and were physically present for more days in the CNMI than in the United States. E file state taxes free online Tax Home You will have met the tax home test if you did not have a tax home outside the relevant possession during any part of the tax year. E file state taxes free online Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. E file state taxes free online If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. E file state taxes free online If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. E file state taxes free online Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. E file state taxes free online Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. E file state taxes free online Days you were temporarily in the United States as a student (see Student under Days of Presence in the United States or Relevant Possession, earlier). E file state taxes free online Days you were in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). E file state taxes free online Seafarers You will not be considered to have a tax home outside the relevant possession solely because you are employed on a ship or other seafaring vessel that is predominantly used in local and international waters. E file state taxes free online For this purpose, a vessel is considered to be predominantly used in local and international waters if, during the tax year, the total amount of time it is used in international waters and in the waters within 3 miles of the relevant possession exceeds the total amount of time it is used in the territorial waters of the United States, another possession, or any foreign country. E file state taxes free online Example. E file state taxes free online In 2013, Sean Silverman, a U. E file state taxes free online S. E file state taxes free online citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. E file state taxes free online When not at sea, Sean lived with his spouse at a house they own in American Samoa. E file state taxes free online The fishing vessel on which Sean works departs and arrives at various ports in American Samoa, other possessions, and foreign countries, but was in international or American Samoa's local waters for 225 days. E file state taxes free online For purposes of determining bona fide residency of American Samoa, Sean will not be considered to have a tax home outside that possession solely because of his employment on board the fishing vessel. E file state taxes free online Year of Move If you are moving to or from a possession during the year, you may still be able to meet the tax home test for that year. E file state taxes free online See Special Rules in the Year of a Move , later in this chapter. E file state taxes free online Closer Connection You will have met the closer connection test if, during any part of the tax year, you do not have a closer connection to the United States or a foreign country than to the relevant U. E file state taxes free online S. E file state taxes free online possession. E file state taxes free online You will be considered to have a closer connection to a possession than to the United States or to a foreign country if you have maintained more significant contacts with the possession(s) than with the United States or foreign country. E file state taxes free online In determining if you have maintained more significant contacts with the relevant possession, the facts and circumstances to be considered include, but are not limited to, the following. E file state taxes free online The location of your permanent home. E file state taxes free online The location of your family. E file state taxes free online The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. E file state taxes free online The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. E file state taxes free online The location where you conduct your routine personal banking activities. E file state taxes free online The location where you conduct business activities (other than those that go into determining your tax home). E file state taxes free online The location of the jurisdiction in which you hold a driver's license. E file state taxes free online The location of the jurisdiction in which you vote. E file state taxes free online The location of charitable organizations to which you contribute. E file state taxes free online The country of residence you designate on forms and documents. E file state taxes free online The types of official forms and documents you file, such as Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), or Form W-9, Request for Taxpayer Identification Number and Certification. E file state taxes free online Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. E file state taxes free online Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. E file state taxes free online Example—closer connection to the United States. E file state taxes free online Marcos Reyes, a U. E file state taxes free online S. E file state taxes free online citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. E file state taxes free online His spouse and two teenage children remained in California to allow the children to complete high school. E file state taxes free online He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. E file state taxes free online Marcos had an apartment available for his full-time use in Puerto Rico, but remained a joint owner of the residence in California where his spouse and children lived. E file state taxes free online Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. E file state taxes free online Although Marcos was a member of the Puerto Rico Chamber of Commerce, he also belonged to and had current relationships with social, political, cultural, and religious organizations in California. E file state taxes free online Marcos received mail in California, including bank and brokerage statements and credit card bills. E file state taxes free online He conducted his personal banking activities in California. E file state taxes free online He held a California driver's license and was also registered to vote there. E file state taxes free online Based on all of the particular facts and circumstances pertaining to Marcos, he was not a bona fide resident of Puerto Rico in 2013 because he had a closer connection to the United States than to Puerto Rico. E file state taxes free online Closer connection to another possession. E file state taxes free online   Generally, possessions are not treated as foreign countries. E file state taxes free online Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. E file state taxes free online Example—tax home and closer connection to possession. E file state taxes free online Pearl Blackmon, a U. E file state taxes free online S. E file state taxes free online citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. E file state taxes free online For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. E file state taxes free online Most of Pearl's personal belongings, including her automobile, are located in the CNMI. E file state taxes free online She is registered to vote in, and has a driver's license issued by, the CNMI. E file state taxes free online She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. E file state taxes free online Pearl satisfies the presence test with respect to both Guam and the CNMI. E file state taxes free online She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. E file state taxes free online Pearl satisfies the closer connection test with respect to both Guam and the CNMI, because she does not have a closer connection to the United States or to any foreign country. E file state taxes free online Pearl is considered a bona fide resident of Guam, the location of her tax home. E file state taxes free online Exception for Year of Move If you are moving to or from a possession during the year, you may still be able to meet the closer connection test for that year. E file state taxes free online See Special Rules in the Year of a Move , next. E file state taxes free online Special Rules in the Year of a Move If you are moving to or from a possession during the year, you may still be able to meet the tax home and closer connection tests for that year. E file state taxes free online Year of Moving to a Possession You will satisfy the tax home and closer connection tests in the tax year of changing your residence to the relevant possession if you meet all of the following. E file state taxes free online You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. E file state taxes free online In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the last 183 days of the tax year. E file state taxes free online You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. E file state taxes free online Example. E file state taxes free online Dwight Wood, a U. E file state taxes free online S. E file state taxes free online citizen, files returns on a calendar year basis. E file state taxes free online He lived in the United States from January 2007 through May 2013. E file state taxes free online In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. E file state taxes free online From July 1 through December 31, 2013 (more than 183 days), Dwight's principal place of business was in the USVI and, during that time, he did not have a closer connection to the United States or a foreign country than to the USVI. E file state taxes free online If he is a bona fide resident of the USVI during all of 2014 through 2016, he will satisfy the tax home and closer connection tests for 2013. E file state taxes free online If Dwight also satisfies the presence test in 2013, he will be considered a bona fide resident of the USVI for the entire 2013 tax year. E file state taxes free online Year of Moving From a Possession In the year you cease to be a bona fide resident of American Samoa, the CNMI, Guam, or the USVI, you will satisfy the tax home and closer connection tests with respect to the relevant possession if you meet all of the following. E file state taxes free online You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. E file state taxes free online In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the first 183 days of the tax year. E file state taxes free online You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. E file state taxes free online Example. E file state taxes free online Jean Aspen, a U. E file state taxes free online S. E file state taxes free online citizen, files returns on a calendar year basis. E file state taxes free online From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. E file state taxes free online Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. E file state taxes free online Jean's principal place of business from January 1 through September 5, 2013 (more than 183 days), was in American Samoa, and during that period Jean did not have a closer connection to the United States or a foreign country than to American Samoa. E file state taxes free online If Jean continues to live and work in Hawaii for the rest of 2013 and throughout years 2014 through 2016, she will satisfy the tax home and closer connection tests for 2013 with respect to American Samoa. E file state taxes free online If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. E file state taxes free online Puerto Rico You will be considered a bona fide resident of Puerto Rico for the part of the tax year preceding the date on which you move if you: Are a U. E file state taxes free online S. E file state taxes free online citizen, Are a bona fide resident of Puerto Rico for at least 2 tax years immediately preceding the tax year of the move, Cease to be a bona fide resident of Puerto Rico during the tax year, Cease to have a tax home in Puerto Rico during the tax year, and Have a closer connection to Puerto Rico than to the United States or a foreign country throughout the part of the tax year preceding the date on which you cease to have a tax home in Puerto Rico. E file state taxes free online Example. E file state taxes free online Randy White, a U. E file state taxes free online S. E file state taxes free online citizen, files returns on a calendar year basis. E file state taxes free online For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. E file state taxes free online From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. E file state taxes free online On May 5, 2013, Randy moved and changed his tax home to Nevada. E file state taxes free online Later that year he established a closer connection to the United States than to Puerto Rico. E file state taxes free online Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. E file state taxes free online However, because Randy was a bona fide resident of Puerto Rico for at least 2 tax years before he moved to Nevada in 2013, he was a bona fide resident of Puerto Rico from January 1 through May 4, 2013. E file state taxes free online Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. E file state taxes free online S. E file state taxes free online possession, you may need to file Form 8898. E file state taxes free online This applies to the U. E file state taxes free online S. E file state taxes free online possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. E file state taxes free online Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. E file state taxes free online Your worldwide gross income (defined below) in that tax year is more than $75,000. E file state taxes free online You meet one of the following. E file state taxes free online You take a position for U. E file state taxes free online S. E file state taxes free online tax purposes that you became a bona fide resident of a U. E file state taxes free online S. E file state taxes free online possession after a tax year for which you filed a U. E file state taxes free online S. E file state taxes free online income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. E file state taxes free online You are a citizen or resident alien of the United States who takes the position for U. E file state taxes free online S. E file state taxes free online tax purposes that you ceased to be a bona fide resident of a U. E file state taxes free online S. E file state taxes free online possession after a tax year for which you filed an income tax return (with the IRS, the possession tax authority, or both) as a bona fide resident of the possession. E file state taxes free online You take the position for U. E file state taxes free online S. E file state taxes free online tax purposes that you became a bona fide resident of Puerto Rico or American Samoa after a tax year for which you were required to file an income tax return as a bona fide resident of the CNMI, Guam, or the USVI. E file state taxes free online Worldwide gross income. E file state taxes free online   Worldwide gross income means all income you received in the form of money, goods, property, and services, including any income from sources outside the United States (even if you can exclude part or all of it) and before any deductions, credits, or rebates. E file state taxes free online Example. E file state taxes free online You are a U. E file state taxes free online S. E file state taxes free online citizen who moved to the CNMI in December 2012, but did not become a bona fide resident of that possession until the 2013 tax year. E file state taxes free online You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. E file state taxes free online Penalty for Not Filing Form 8898 If you are required to file Form 8898 for any tax year and you fail to file it, you may owe a penalty of $1,000. E file state taxes free online You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. E file state taxes free online In either case, you will not owe this penalty if you can show that such failure is due to reasonable cause and not willful neglect. E file state taxes free online This is in addition to any criminal penalty that may be imposed. E file state taxes free online Prev  Up  Next   Home   More Online Publications
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Total Information Processing Support Services (TIPSS-4)

The TIPSS-4 Office is located at:

Internal Revenue Service
Oxon Hill, Maryland

TIPSS-4 Hotline Number: 240-613-8430

TIPSS-4 e-mail

 

NOTE:

TIPSS-4 SB (TIRNO-09-R-00013) was awarded on June 23, 2011.

TIPSS-4 ITS (TIRNO-09-R-00012) was awarded on December 28, 2010.


TIPSS-4 Offers 2 - Contract Vehicles
 

 

Information Technology Services (ITS) Contract
(Full and Open)

Small Business (SB) Contract
(Set-Aside)

TIPSS-3 Contract no longer available. For historic information only.


 

 


Mission
: We are committed Information Technology (IT) Procurement professionals responsible to facilitate and ensure the success of all customers. We deliver quality and cost-effective contractual and technical service to successfully plan, acquire, and manage our customer’s IT investments.

Vision: To be the preferred single-source provider of high-quality cost-effective Information Technology acquisition services for all our customers IT requirements.



Goal 1
: Increase Customer Awareness and Confidence:
Ensure that all customers’ needs are met in a timely, accurate, cost-effective, and professional manner.

Goal 2: Workforce Development:
Build and sustain a workforce that is trained, knowledgeable, and well-versed in the latest developments in the IT and acquisition fields.

Goal 3: Create & Streamline Business Processes:
Implement an ongoing review of processes and procedures to ensure continuous improvement focused on exemplary customer service.

NOTE: The ordering process from TIPSS-3 is unchanged to TIPSS-4.

What’s New?

Competitive Action Status Report
A listing of all competitions issued under the TIPSS-4 ITS Contract. This report shows what stage the competition is in the process.

Forecast Report
A listing of upcoming TIPSS-4 ITS RTCP Releases. This report will show the fiscal year and quarter of the anticipated release date.


 

 

 

Page Last Reviewed or Updated: 22-Jan-2014

The E File State Taxes Free Online

E file state taxes free online 5. E file state taxes free online   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. E file state taxes free online You may be able to reduce your federal income tax by claiming one or more of these credits. E file state taxes free online Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. E file state taxes free online For more information, see Publication 524, Credit for the Elderly or the Disabled. E file state taxes free online You can take the credit only if you file Form 1040 or Form 1040A. E file state taxes free online You cannot take the credit if you file Form 1040EZ or Form 1040NR. E file state taxes free online Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. E file state taxes free online You are a qualified individual. E file state taxes free online Your income is not more than certain limits. E file state taxes free online  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. E file state taxes free online   Qualified Individual You are a qualified individual for this credit if you are a U. E file state taxes free online S. E file state taxes free online citizen or resident alien, and either of the following applies. E file state taxes free online You were age 65 or older at the end of 2013. E file state taxes free online You were under age 65 at the end of 2013 and all three of the following statements are true. E file state taxes free online You retired on permanent and total disability (explained later). E file state taxes free online You received taxable disability income for 2013. E file state taxes free online On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). E file state taxes free online Age 65. E file state taxes free online You are considered to be age 65 on the day before your 65th birthday. E file state taxes free online Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. E file state taxes free online Figure 5-A. E file state taxes free online Are You a Qualified Individual? This image is too large to be displayed in the current screen. E file state taxes free online Please click the link to view the image. E file state taxes free online Figure 5-A, Are you a qualified individual? U. E file state taxes free online S. E file state taxes free online citizen or resident alien. E file state taxes free online   You must be a U. E file state taxes free online S. E file state taxes free online citizen or resident alien (or be treated as a resident alien) to take the credit. E file state taxes free online Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. E file state taxes free online Exceptions. E file state taxes free online   You may be able to take the credit if you are a nonresident alien who is married to a U. E file state taxes free online S. E file state taxes free online citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. E file state taxes free online S. E file state taxes free online resident alien. E file state taxes free online If you make that choice, both you and your spouse are taxed on your worldwide income. E file state taxes free online   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. E file state taxes free online S. E file state taxes free online citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. E file state taxes free online S. E file state taxes free online resident alien for the entire year. E file state taxes free online In that case, you may be allowed to take the credit. E file state taxes free online   For information on these choices, see chapter 1 of Publication 519, U. E file state taxes free online S. E file state taxes free online Tax Guide for Aliens. E file state taxes free online Married persons. E file state taxes free online   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. E file state taxes free online However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. E file state taxes free online Head of household. E file state taxes free online   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. E file state taxes free online See Publication 524 and Publication 501. E file state taxes free online Under age 65. E file state taxes free online   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). E file state taxes free online You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. E file state taxes free online You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. E file state taxes free online   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. E file state taxes free online If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. E file state taxes free online Permanent and total disability. E file state taxes free online   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. E file state taxes free online A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. E file state taxes free online See Physician's statement , later. E file state taxes free online Substantial gainful activity. E file state taxes free online   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. E file state taxes free online   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. E file state taxes free online   Substantial gainful activity is not work you do to take care of yourself or your home. E file state taxes free online It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. E file state taxes free online However, doing this kind of work may show that you are able to engage in substantial gainful activity. E file state taxes free online    Figure 5-B. E file state taxes free online Income Limits IF your filing status is. E file state taxes free online . E file state taxes free online . E file state taxes free online THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. E file state taxes free online . E file state taxes free online . E file state taxes free online OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. E file state taxes free online . E file state taxes free online . E file state taxes free online single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. E file state taxes free online Physician's statement. E file state taxes free online   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. E file state taxes free online   You do not have to file this statement with your tax return, but you must keep it for your records. E file state taxes free online The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. E file state taxes free online Veterans. E file state taxes free online   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. E file state taxes free online VA Form 21-0172 must be signed by a person authorized by the VA to do so. E file state taxes free online You can get this form from your local VA regional office. E file state taxes free online Physician's statement obtained in earlier year. E file state taxes free online   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. E file state taxes free online For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. E file state taxes free online If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. E file state taxes free online   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. E file state taxes free online Disability income. E file state taxes free online   If you are under age 65, you must also have taxable disability income to qualify for the credit. E file state taxes free online   Disability income must meet the following two requirements. E file state taxes free online It must be paid under your employer's accident or health plan or pension plan. E file state taxes free online It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. E file state taxes free online Payments that are not disability income. E file state taxes free online   Any payment you receive from a plan that does not provide for disability retirement is not disability income. E file state taxes free online Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. E file state taxes free online   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. E file state taxes free online Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. E file state taxes free online Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. E file state taxes free online Figuring the credit yourself. E file state taxes free online   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). E file state taxes free online Next, fill out Schedule R (Form 1040A or 1040), Part III. E file state taxes free online Credit figured for you. E file state taxes free online   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). E file state taxes free online If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. E file state taxes free online Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. E file state taxes free online The credit can be up to 35% of your expenses. E file state taxes free online To qualify, you must pay these expenses so you can work or look for work. E file state taxes free online If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. E file state taxes free online If the correct information is not shown, the credit may be reduced or disallowed. E file state taxes free online You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. E file state taxes free online For more information, see Publication 503, Child and Dependent Care Expenses. E file state taxes free online Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. E file state taxes free online The EIC is available to persons with or without a qualifying child. E file state taxes free online Credit has no effect on certain welfare benefits. E file state taxes free online   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. E file state taxes free online These programs include the following. E file state taxes free online Medicaid and supplemental security income (SSI). E file state taxes free online Supplemental Nutrition Assistance Program (food stamps). E file state taxes free online Low-income housing. E file state taxes free online Temporary Assistance for Needy Families (TANF). E file state taxes free online  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. E file state taxes free online Check with your local benefit coordinator to find out if your refund will affect your benefits. E file state taxes free online Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. E file state taxes free online The specific rules you must meet depend on whether you have a qualifying child. E file state taxes free online If you have a qualifying child, the rules in Parts A, B, and D apply to you. E file state taxes free online If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. E file state taxes free online  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. E file state taxes free online You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). E file state taxes free online The sections that follow provide additional information for some of the rules. E file state taxes free online Adjusted gross income (AGI). E file state taxes free online   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. E file state taxes free online Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). E file state taxes free online Table 5-1. E file state taxes free online Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. E file state taxes free online Second, you must meet all the rules in one of these columns, whichever applies. E file state taxes free online Third, you must meet the rule in this column. E file state taxes free online Part A. E file state taxes free online  Rules for Everyone Part B. E file state taxes free online  Rules If You Have a Qualifying Child Part C. E file state taxes free online  Rules If You Do Not Have a Qualifying Child Part D. E file state taxes free online  Figuring and Claiming the EIC 1. E file state taxes free online 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. E file state taxes free online 2. E file state taxes free online You must have a valid social security number. E file state taxes free online  3. E file state taxes free online Your filing status cannot be “Married filing separately. E file state taxes free online ” 4. E file state taxes free online You must be a U. E file state taxes free online S. E file state taxes free online citizen or resident alien all year. E file state taxes free online  5. E file state taxes free online You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). E file state taxes free online  6. E file state taxes free online Your investment income must be $3,300 or less. E file state taxes free online  7. E file state taxes free online You must have earned income. E file state taxes free online 8. E file state taxes free online Your child must meet the relationship, age, residency, and joint return tests. E file state taxes free online  9. E file state taxes free online Your qualifying child cannot be used by more than one person to claim the EIC. E file state taxes free online  10. E file state taxes free online You generally cannot be a qualifying child of another person. E file state taxes free online 11. E file state taxes free online You must be at least age 25 but under age 65. E file state taxes free online  12. E file state taxes free online You cannot be the dependent of another person. E file state taxes free online  13. E file state taxes free online You generally cannot be a qualifying child of another person. E file state taxes free online  14. E file state taxes free online You must have lived in the United States more than half of the year. E file state taxes free online 15. E file state taxes free online 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. E file state taxes free online Social security number. E file state taxes free online   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). E file state taxes free online Any qualifying child listed on Schedule EIC also must have a valid SSN. E file state taxes free online (See Qualifying child , later, if you have a qualifying child. E file state taxes free online )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. E file state taxes free online An example of a federally funded benefit is Medicaid. E file state taxes free online Investment income. E file state taxes free online   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. E file state taxes free online If your investment income is more than $3,300, you cannot claim the credit. E file state taxes free online For most people, investment income is the total of the following amounts. E file state taxes free online Taxable interest (line 8a of Form 1040 or 1040A). E file state taxes free online Tax-exempt interest (line 8b of Form 1040 or 1040A). E file state taxes free online Dividend income (line 9a of Form 1040 or 1040A). E file state taxes free online Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). E file state taxes free online  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. E file state taxes free online   For more information about investment income, see Publication 596, Earned Income Credit. E file state taxes free online Earned income. E file state taxes free online   Under Rule 7, you must have earned income to claim the EIC. E file state taxes free online Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. E file state taxes free online Earned income includes all of the following types of income. E file state taxes free online Wages, salaries, tips, and other taxable employee pay. E file state taxes free online Employee pay is earned income only if it is taxable. E file state taxes free online Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. E file state taxes free online But there is an exception for nontaxable combat pay, which you can choose to include in earned income. E file state taxes free online Net earnings from self-employment. E file state taxes free online Gross income received as a statutory employee. E file state taxes free online Gross income defined. E file state taxes free online   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). E file state taxes free online Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). E file state taxes free online If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. E file state taxes free online Self-employed persons. E file state taxes free online   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. E file state taxes free online If you do not, you may not get all the credit to which you are entitled. E file state taxes free online Disability benefits. E file state taxes free online   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. E file state taxes free online Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. E file state taxes free online Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. E file state taxes free online   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. E file state taxes free online It does not matter whether you have reached minimum retirement age. E file state taxes free online If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. E file state taxes free online Income that is not earned income. E file state taxes free online   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. E file state taxes free online Do not include any of these items in your earned income. E file state taxes free online Workfare payments. E file state taxes free online   Nontaxable workfare payments are not earned income for the EIC. E file state taxes free online 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. E file state taxes free online Qualifying child. E file state taxes free online   Under Rule 8, your child is a qualifying child if your child meets four tests. E file state taxes free online The four tests are: Relationship, Age, Residency, and Joint return. E file state taxes free online   The four tests are illustrated in Figure 5-C. E file state taxes free online See Publication 596 for more information about each test. E file state taxes free online Figure 5-C. E file state taxes free online Tests for Qualifying Child A qualifying child for the EIC is a child who is your. E file state taxes free online . E file state taxes free online . E file state taxes free online Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . E file state taxes free online . E file state taxes free online . E file state taxes free online Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. E file state taxes free online . E file state taxes free online . E file state taxes free online Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. E file state taxes free online . E file state taxes free online . E file state taxes free online Lived with you in the United States for more than half of 2013. E file state taxes free online  If the child did not live with you for the required time, see Publication 596 for more information. E file state taxes free online Figuring the EIC To figure the amount of your credit, you have two choices. E file state taxes free online Have the IRS figure the EIC for you. E file state taxes free online If you want to do this, see IRS Will Figure the EIC for You in Publication 596. E file state taxes free online Figure the EIC yourself. E file state taxes free online If you want to do this, see How To Figure the EIC Yourself in Publication 596. 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