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H&r block Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. H&r block Tax questions. H&r block Future Developments What's New for 2013 What's New for 2014 Reminders Introduction You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant. H&r block A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. H&r block It also includes plantations, ranches, ranges, and orchards. H&r block This publication explains how the federal tax laws apply to farming. H&r block Use this publication as a guide to figure your taxes and complete your farm tax return. H&r block If you need more information on a subject, get the specific IRS tax publication covering that subject. H&r block We refer to many of these free publications throughout this publication. H&r block See chapter 16 for information on ordering these publications. H&r block The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. H&r block However, the information given does not cover every situation and is not intended to replace the law or change its meaning. H&r block This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. H&r block Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation of the Service. H&r block The IRS Mission. H&r block   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. H&r block Comments and suggestions. H&r block   We welcome your comments about this publication and your suggestions for future editions. H&r block   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. H&r block NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block   You can email us at taxforms@irs. H&r block gov. H&r block Please put “Publications Comment” on the subject line. H&r block You can also send us comments from www. H&r block irs. H&r block gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. H&r block ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block Ordering forms and publications. H&r block   Visit www. H&r block irs. H&r block gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H&r block Internal Revenue Service 1201 N. H&r block Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r block   If you have a tax question, check the information available on IRS. H&r block gov or call 1-800-829-1040. H&r block We cannot answer tax questions sent to either of the above addresses. H&r block Comments on IRS enforcement actions. H&r block   The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards were established to receive comments from small business about federal agency enforcement actions. H&r block The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. H&r block If you wish to comment on the enforcement actions of the IRS, you can: Call 1-888-734-3247, Fax your comments to 202-481-5719, Write to Office of the National Ombudsman U. H&r block S. H&r block Small Business Administration 409 3rd Street, S. H&r block W. H&r block  Washington, DC 20416 Send an email to ombudsman@sba. H&r block gov, or Download the appraisal form at  www. H&r block sba. H&r block gov/ombudsman. H&r block Treasury Inspector General for Tax Administration. H&r block   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (1-800-877-8339 for TTY/TDD users). H&r block You can remain anonymous. H&r block Farm tax classes. H&r block   Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. H&r block Contact your county extension office for more information. H&r block Rural tax education website. H&r block   The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. H&r block The website is available for farmers and ranchers, other agricultural producers, Extension educators, and any one interested in learning about the tax side of the agricultural community. H&r block Members of the National Farm Income Tax Extension Committee are contributors for the website and the website is hosted by Utah State University Cooperative Extension. H&r block You can visit the website at www. H&r block ruraltax. H&r block org. H&r block Future Developments The IRS has created a page on IRS. H&r block gov for information about Publication 225, at  www. H&r block irs. H&r block gov/pub225. H&r block Information about recent developments affecting Publication 225 will be posted on that page. H&r block What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. H&r block They are discussed in more detail throughout the publication. H&r block Standard mileage rate. H&r block  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. H&r block 5 cents. H&r block See chapter 4. H&r block Simplified method for business use of home deduction. H&r block  The IRS now provides a simplified method to determine your expenses for business use of your home. H&r block For more information, see Schedule C (Form 1040), Part II, and its instructions. H&r block See chapter 4. H&r block Increased section 179 expense deduction dollar limits. H&r block  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. H&r block This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. H&r block See chapter 7. H&r block Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. H&r block  You may be able to take a 50% special depreciation allowance for certain qualified property acquired after December 31, 2007, and placed in service before January 1, 2014. H&r block See chapter 7. H&r block Expiration of the 3-year recovery period for certain race horses. H&r block . H&r block  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. H&r block See chapter 7. H&r block Tax rates. H&r block  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. H&r block 4% to 12. H&r block 4%. H&r block As a result, the self-employment tax is increased from 13. H&r block 3% to 15. H&r block 3%. H&r block See chapter 12. H&r block Maximum net earnings. H&r block  The maximum net self-employment earnings subject to the social security part (12. H&r block 4%) of the self-employment tax increased to $113,700 for 2013. H&r block There is no maximum limit on earnings subject to the Medicare part (2. H&r block 9%). H&r block See chapter 12. H&r block Net investment income tax. H&r block  For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). H&r block If you are a trader in financial instruments and commodities and required to file Schedule C (Form 1040), your investment income (for purposes of the NIIT) may be reduced by your interest and other investment expenses to the extent those expenses are not used to reduce your self-employment income. H&r block For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. H&r block Social Security and Medicare Tax for 2013. H&r block  The employee tax rate for social security is 6. H&r block 2%. H&r block The employer tax rate for social security remains unchanged at 6. H&r block 2%. H&r block The social security wage base limit is $113,700. H&r block The Medicare tax rate is 1. H&r block 45% each for the employee and employer, unchanged from 2012. H&r block There is no wage base limit for Medicare tax. H&r block See chapter 13. H&r block Additional Medicare Tax. H&r block  For tax years beginning in 2013, a 0. H&r block 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. H&r block Use Form 8959, Additional Medicare Tax, to figure this tax. H&r block For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). H&r block In addition to withholding Medicare tax at 1. H&r block 45%, you must withhold a 0. H&r block 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H&r block You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. H&r block Additional Medicare Tax is only imposed on the employee. H&r block There is no employer share of Additional Medicare Tax. H&r block All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. H&r block For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. H&r block For more information on Additional Medicare Tax, visit IRS. H&r block gov and enter “Additional Medicare Tax” in the search box. H&r block See chapter 13. H&r block Leave-Based donation programs to aid victims of Hurricane Sandy. H&r block  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. H&r block The donated leave will not be included in the income or wages of the employee. H&r block The employer may deduct the cash payments as business expenses or charitable contributions. H&r block See chapter 13. H&r block Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. H&r block  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. H&r block Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. H&r block For more information, visit IRS. H&r block gov and enter “work opportunity credit” in the search box. H&r block See chapter 13. H&r block Estimated tax. H&r block  For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. H&r block Also, when figuring your estimated tax, you may need to include the 0. H&r block 9% Additional Medicare Tax applicable to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above the threshold amount based on your filing status. H&r block For more information, see Publication 505. H&r block What's New for 2014 Maximum net earnings. H&r block  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. H&r block See chapter 12. H&r block Social security and Medicare tax for 2014. H&r block  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). H&r block The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). H&r block There is no limit on the amount of wages subject to Medicare tax. H&r block See chapter 13. H&r block Reminders The following reminders and other items may help you file your tax return. H&r block   IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. H&r block The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. H&r block You can use one of the following IRS e-file options. H&r block Use an authorized IRS e-file provider. H&r block Use a personal computer. H&r block Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. H&r block For details on these fast filing methods, see your income tax package. H&r block Principal agricultural activity codes. H&r block  You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. H&r block It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. H&r block The U. H&r block S. H&r block Census Bureau also uses this information for its economic census. H&r block See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). H&r block Publication on employer identification numbers (EIN). H&r block  Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. H&r block Topics include how to apply for an EIN and how to complete Form SS-4. H&r block Change of address. H&r block  If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. H&r block If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. H&r block Be sure to include your suite, room, or other unit number. H&r block Reportable transactions. H&r block  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. H&r block You may have to pay a penalty if you are required to file Form 8886 but do not do so. H&r block Reportable transactions include (1) transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, (2) transactions offered to you under conditions of confidentiality and for which you paid an advisor a minimum fee, (3) transactions for which you have or a related party has a right to a full or partial refund of fees if all or part of the intended tax consequences from the transaction are not sustained, (4) transactions that result in losses of at least $2 million in any single year or $4 million in any combination of years, and (5) transactions with asset holding periods of 45 days or less and that result in a tax credit of more than $250,000. H&r block For more information, see the Instructions for Form 8886. H&r block Form W-4 for 2014. H&r block  You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. H&r block Those employees who owed a large amount of tax or received a large refund for 2013 may need to submit a new Form W-4. H&r block See Publication 919, How Do I Adjust My Tax Withholding. H&r block Form 1099-MISC. H&r block  Generally, file Form 1099-MISC if you pay at least $600 in rents, services, and other miscellaneous payments in your farming business to an individual (for example, an accountant, an attorney, or a veterinarian) who is not your employee. H&r block Limited Liability Company (LLC). H&r block  For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. H&r block Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. H&r block An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. H&r block 7701-3. H&r block See Publication 3402 for more details. H&r block Photographs of missing children. H&r block  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r block Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r block Prev  Up  Next   Home   More Online Publications
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The H&r Block

H&r block Index A Adopted child, Adopted child. H&r block Adoption taxpayer identification number (ATIN), Married child. H&r block Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. H&r block , Military personnel stationed outside the United States. H&r block , Temporary absences. H&r block , Joint Return Test, Military personnel stationed outside the United States. H&r block , Nontaxable combat pay. H&r block Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. H&r block Basic Allowance for Subsistence (BAS), Nontaxable military pay. H&r block C Child Adopted child, Adopted child. H&r block Birth or death of, Birth or death of child. H&r block Foster child, Relationship Test, Foster child. H&r block , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. H&r block Married child, Married child. H&r block Child support, Income That Is Not Earned Income Clergy, Clergy. H&r block Combat zone pay, Nontaxable combat pay. H&r block Community property, Community property. H&r block , Community property. H&r block D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). H&r block Domestic partner, Nevada, Washington, and California domestic partners. H&r block E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. H&r block , Military personnel stationed outside the United States. H&r block F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). H&r block , No SSN. H&r block , Form 1040. H&r block 1040A, Adjusted gross income (AGI). H&r block , No SSN. H&r block , Form 1040A. H&r block 1040EZ, Adjusted gross income (AGI). H&r block , No SSN. H&r block , Form 1040EZ. H&r block 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. H&r block 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. H&r block , Approved Form 4361 or Form 4029, Form 4029. H&r block 4361, Minister's housing. H&r block , Approved Form 4361 or Form 4029, Form 4361. H&r block 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. H&r block 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. H&r block , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. H&r block , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. H&r block H Head of household, Community property. H&r block , Spouse did not live with you. H&r block , Community property. H&r block , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). H&r block Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. H&r block , Homeless shelter. H&r block I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. H&r block , Married child. H&r block Inmate, Earnings while an inmate. H&r block , Figuring earned income. H&r block Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. H&r block M Married child, Married child. H&r block Married filing a joint return, Rule 4—You Must Be a U. H&r block S. H&r block Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. H&r block Military Combat pay, Nontaxable military pay. H&r block Nontaxable pay, Nontaxable military pay. H&r block Outside U. H&r block S. H&r block , Military personnel stationed outside the United States. H&r block Minister, Net earnings from self-employment. H&r block , Minister's housing. H&r block , Church employees. H&r block N Net earnings, self-employment, Net earnings from self-employment. H&r block Nonresident alien, Rule 4—You Must Be a U. H&r block S. H&r block Citizen or Resident Alien All Year, Step 1. H&r block O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. H&r block , Examples. H&r block , Special rule for divorced or separated parents (or parents who live apart). H&r block Passive activity, Worksheet 1. H&r block Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. H&r block Prisoner, Figuring earned income. H&r block Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. H&r block Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. H&r block Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. H&r block , Earned Income Schedules: C, EIC Worksheet A. H&r block , EIC Worksheet B. H&r block C-EZ, EIC Worksheet A. H&r block , EIC Worksheet B. H&r block EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. H&r block , Figuring earned income. H&r block , Nontaxable combat pay. H&r block , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. H&r block , Schedule EIC SE, Figuring earned income. H&r block , Clergy. H&r block , Church employees. H&r block , EIC Worksheet A. H&r block , EIC Worksheet B. H&r block , Net earnings from self-employment $400 or more. H&r block , When to use the optional methods of figuring net earnings. H&r block , When both spouses have self-employment income. H&r block School, School defined. H&r block Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. H&r block , EIC Worksheet B. H&r block Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. H&r block Separated parents, special rule, Married child. H&r block Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. H&r block , No SSN. H&r block , Getting an SSN. H&r block , Married child. H&r block , Exception for math or clerical errors. H&r block Statutory employee, Statutory employee. H&r block , Figuring earned income. H&r block , EIC Worksheet A. H&r block , Statutory employees. H&r block Strike benefits, Strike benefits. H&r block Student, Student defined. H&r block T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. H&r block Individual taxpayer identification number (ITIN), Other taxpayer identification number. H&r block Social security number (SSN), Other taxpayer identification number. H&r block Tiebreaker rules, Tiebreaker rules. H&r block Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. H&r block , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. H&r block V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. H&r block , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. H&r block Worksheet 1, Worksheet 1. H&r block Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. H&r block Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications