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How Can I File My 2012 State Taxes For Free

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How Can I File My 2012 State Taxes For Free

How can i file my 2012 state taxes for free 6. How can i file my 2012 state taxes for free   Ingresos de Propinas Table of Contents Introduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. How can i file my 2012 state taxes for free Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. How can i file my 2012 state taxes for free Declaración final. How can i file my 2012 state taxes for free Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas Introduction Este capítulo es para empleados que reciben propinas. How can i file my 2012 state taxes for free Todas las propinas que usted reciba son ingresos y están sujetas al impuesto federal sobre los ingresos. How can i file my 2012 state taxes for free Tiene que incluir en el ingreso bruto todas las propinas que reciba directamente, propinas recibidas por medio de cargos a tarjetas de crédito o débito que le son entregadas por su empleador y su participación de todas las propinas recibidas de un fondo común u otro acuerdo de distribución de propinas. How can i file my 2012 state taxes for free El valor de las propinas que no son pagadas en efectivo, tales como boletos, pases u otros artículos de valor también son ingresos y están sujetos al impuesto. How can i file my 2012 state taxes for free La declaración correcta de los ingresos de propinas no es difícil. How can i file my 2012 state taxes for free Usted tiene que completar tres pasos: Mantener un registro diario de propinas. How can i file my 2012 state taxes for free Declarar sus propinas a su empleador. How can i file my 2012 state taxes for free Declarar todas sus propinas en su declaración de impuestos. How can i file my 2012 state taxes for free  Este capítulo le explicará estos tres pasos y le ayudará a determinar cómo completar su declaración de impuestos si no ha realizado los dos primeros pasos. How can i file my 2012 state taxes for free Este capítulo también le mostrará cómo tratar las propinas asignadas. How can i file my 2012 state taxes for free Para información sobre acuerdos y programas especiales relacionados con las propinas, vea la Publicación 531, en inglés. How can i file my 2012 state taxes for free Useful Items - You may want to see: Publicación 531 Reporting Tip Income (Cómo declarar los ingresos de propinas), en inglés 1244-PR Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Patrono, en español 1244 Employee's Daily Record of Tips and Report to Employer (Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Empleador), en inglés Formularios (e Instrucciones) 4137 Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés 4070-PR Informe al Patrono de Propinas Recibidas por el(la) Empleado(a), disponible en español 4070 Employee's Report of Tips to Employer (Informe al Empleador de Propinas Recibidas por el(la) Empleado(a)), en inglés Cómo Mantener un Registro Diario de Propinas ¿Por qué mantener un registro diario de propinas?   Usted tiene que mantener un registro diario de propinas para que pueda: Declarar sus propinas correctamente a su empleador, Declarar sus propinas correctamente en su declaración de impuestos y Comprobar sus ingresos de propinas si se cuestiona su declaración. How can i file my 2012 state taxes for free Cómo mantener un registro diario de propinas. How can i file my 2012 state taxes for free   Hay dos maneras de mantener un registro diario de propinas. How can i file my 2012 state taxes for free Puede optar por: Anotar la información sobre sus propinas en un diario de propinas o Mantener copias de documentos que comprueben sus propinas, tales como cuentas de restaurantes y recibos de cargos hechos a tarjetas de crédito o de débito. How can i file my 2012 state taxes for free Usted debe mantener su registro diario de propinas junto con su documentación tributaria u otra documentación personal. How can i file my 2012 state taxes for free Tiene que guardar su documentación por el tiempo en que sea importante para la aplicación de la ley tributaria federal. How can i file my 2012 state taxes for free Para información sobre cuánto tiempo debe guardar esta documentación, vea el tema titulado Cuánto Tiempo Debe Mantener Los Documentos , en el capítulo 1. How can i file my 2012 state taxes for free    Si mantiene un registro de propinas, puede utilizar el Formulario 4070A-PR, Registro Diario de Propinas del(la) Empleado(a) (o el Formulario 4070-A, en inglés). How can i file my 2012 state taxes for free Para obtener el Formulario 4070A-PR (o el Formulario 4070-A), pídale al IRS o a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). How can i file my 2012 state taxes for free Asimismo, la Publicación 1244-PR está disponible en el sitio web www. How can i file my 2012 state taxes for free irs. How can i file my 2012 state taxes for free gov/pub/irs-pdf/p1244pr. How can i file my 2012 state taxes for free pdf. How can i file my 2012 state taxes for free La Publicación 1244-PR (o la Publicación 1244, en inglés) contiene suficientes copias del Formulario 4070A-PR (o del Formulario 4070-A, en inglés) para un año. How can i file my 2012 state taxes for free Cada día, anote la información solicitada en el formulario. How can i file my 2012 state taxes for free   Además de la información solicitada en el Formulario 4070A-PR, también es necesario que mantenga un registro u otra documentación de la fecha y el valor de toda propina que reciba que no sea en efectivo, tales como boletos, pases u otros artículos de valor. How can i file my 2012 state taxes for free Aunque no declara estas propinas a su empleador, tiene que declararlas en su declaración de impuestos. How can i file my 2012 state taxes for free   Si no utiliza el Formulario 4070A-PR (o el Formulario 4070-A, en inglés), comience su registro escribiendo su nombre, el nombre de su empleador y el nombre del negocio o establecimiento donde trabaja si es distinto al nombre de su empleador. How can i file my 2012 state taxes for free Luego, cada día que trabaje, anote la fecha y la siguiente información: Propinas en efectivo que obtiene directamente de los clientes o de otros empleados. How can i file my 2012 state taxes for free Propinas de los clientes que pagan con tarjeta de crédito y de débito que su empleador le paga. How can i file my 2012 state taxes for free El valor de toda propina que haya recibido que no sea pagada en efectivo, tales como boletos, pases y otros artículos de valor. How can i file my 2012 state taxes for free La cantidad de propinas que usted le pagó a otros empleados a través de un fondo común u otro acuerdo de distribución de propinas y los nombres de los empleados a los cuales les pagó las propinas. How can i file my 2012 state taxes for free Registro electrónico de propinas. How can i file my 2012 state taxes for free   Usted puede utilizar un sistema electrónico provisto por su empleador para mantener un registro de propinas diarias. How can i file my 2012 state taxes for free En tal caso, tiene que recibir y guardar una copia en papel de este registro. How can i file my 2012 state taxes for free Cargos por servicios. How can i file my 2012 state taxes for free   No anote en su registro de propinas la cantidad de ningún cargo por servicios que su empleador añada a la cuenta de un cliente y que luego le pague a usted y que el empleador trate como salario de usted. How can i file my 2012 state taxes for free Los cargos de este tipo son parte de su salario, no son propinas. How can i file my 2012 state taxes for free Vea los ejemplos que se presentan a continuación. How can i file my 2012 state taxes for free Ejemplo 1. How can i file my 2012 state taxes for free El restaurante Buena Comida añade un cargo del 18% a la cuenta de grupos de 6 o más clientes. How can i file my 2012 state taxes for free Juanita forma parte de un grupo de 8 personas. How can i file my 2012 state taxes for free Además del costo de la comida y bebidas que se sirvieron a todos en el grupo de Juanita, la cuenta incluye un monto igual al 18% del costo de las mismas, el cual aparece en la línea para anotar propinas. How can i file my 2012 state taxes for free Dicho monto se incluye en el total de la cuenta. How can i file my 2012 state taxes for free Debido a que Juanita no tenía un derecho ilimitado de determinar el monto en la línea para anotar propinas, el cargo del 18% se considera un cargo por servicios. How can i file my 2012 state taxes for free No anote el cargo del 18% en su registro de propinas. How can i file my 2012 state taxes for free Los cargos por servicios que se le paguen son considerados salarios y no propinas. How can i file my 2012 state taxes for free Ejemplo 2. How can i file my 2012 state taxes for free El restaurante Buena Comida también incluye ejemplos de cálculos para las cantidades de propinas en la parte inferior de la cuenta para la comida y las bebidas servidas a los clientes. How can i file my 2012 state taxes for free En la parte inferior de la cuenta de David, debajo de la línea para la firma, se incluye una línea en blanco para anotar propinas, además de ejemplos de propinas calculadas en base al 15%, 18% y 20% de los costos de la comida y bebidas que le sirvieron. How can i file my 2012 state taxes for free Debido a que David tenía libertad para anotar cualquier cantidad en la línea para anotar propinas, o dejarla en blanco, cualquier cantidad que David anote se considera propina. How can i file my 2012 state taxes for free Cerciórese de incluir esta cantidad en su registro de propinas. How can i file my 2012 state taxes for free Cómo Declarar las Propinas a su Empleador ¿Por qué tiene que declarar sus propinas a su empleador?   Tiene que declarar sus propinas a su empleador para que: Éste pueda retenerle impuesto federal sobre el ingreso, impuestos del Seguro Social, impuestos de Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria, Éste pueda declarar la cantidad correcta de sus ganancias a la Administración del Seguro Social o a la Junta de la Jubilación Ferroviaria (lo cual afecta sus beneficios cuando se jubile o si queda incapacitado, o los beneficios de su familia cuando usted fallezca) y Usted pueda evitar la Multa por no declarar las propinas a su empleador (tema explicado más adelante). How can i file my 2012 state taxes for free Propinas que tiene que declarar a su empleador. How can i file my 2012 state taxes for free   Declárele a su empleador solamente las propinas que reciba en efectivo, en cheques, tarjetas de débito y de crédito. How can i file my 2012 state taxes for free   Si el total de las propinas que reciba de un trabajo en un mes determinado es menos de $20, no declare las propinas de ese mes a ese empleador. How can i file my 2012 state taxes for free   Si recibe propinas conforme a un acuerdo para compartir propinas equitativamente, declare sólo las propinas que reciba y retenga. How can i file my 2012 state taxes for free No declare a su empleador ninguna parte de las propinas que reciba para luego entregárselas a otros empleados. How can i file my 2012 state taxes for free Sin embargo, tiene que declarar las propinas que reciba de otros empleados. How can i file my 2012 state taxes for free    No declare a su empleador el valor de las propinas que no reciba en efectivo, tales como boletos o pases. How can i file my 2012 state taxes for free No se pagan impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre estas propinas. How can i file my 2012 state taxes for free Cómo se declaran las propinas. How can i file my 2012 state taxes for free    Si su empleador no le proporciona otro medio para declarar las propinas, puede usar el Formulario 4070-PR, en español (o el Formulario 4070, en inglés). How can i file my 2012 state taxes for free Escriba la información requerida en el formulario, incluya su firma y la fecha y entrégueselo a su empleador. How can i file my 2012 state taxes for free Si desea obtener copias del formulario para un año completo, comuníquese con el IRS o pídale a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). How can i file my 2012 state taxes for free   Si no usa el Formulario 4070-PR (o el Formulario 4070, en inglés), entréguele a su empleador un informe con la información siguiente: Su nombre, dirección y número de Seguro Social. How can i file my 2012 state taxes for free El nombre de su empleador, la dirección y el nombre del establecimiento (si es diferente al nombre del empleador). How can i file my 2012 state taxes for free El mes (o las fechas de cualquier período más corto) en el cual usted recibió propinas. How can i file my 2012 state taxes for free El total de propinas que se tienen que declarar para ese período. How can i file my 2012 state taxes for free Usted tiene que firmar y fechar el informe. How can i file my 2012 state taxes for free Cerciórese de guardar una copia junto con sus documentos tributarios u otros documentos personales. How can i file my 2012 state taxes for free   Su empleador puede requerirle que declare sus propinas más de una vez al mes. How can i file my 2012 state taxes for free Sin embargo, el informe no puede abarcar un período mayor de un mes natural. How can i file my 2012 state taxes for free Informe electrónico de propinas. How can i file my 2012 state taxes for free   Su empleador puede exigir que facilite su informe de propinas por medios electrónicos. How can i file my 2012 state taxes for free Cuándo debe declarar las propinas. How can i file my 2012 state taxes for free   Entregue a su empleador el informe correspondiente a cada mes, a más tardar el día 10 del mes siguiente. How can i file my 2012 state taxes for free Si el día 10 cae en sábado, domingo o día feriado legal, entonces entréguele el informe a su empleador el próximo día siempre que no sea sábado, domingo o día feriado legal. How can i file my 2012 state taxes for free Ejemplo. How can i file my 2012 state taxes for free Tiene que declararle a su empleador la cantidad de propinas que recibió en septiembre del año 2014 a más tardar el día 10 de octubre de 2014. How can i file my 2012 state taxes for free Declaración final. How can i file my 2012 state taxes for free   Si deja de trabajar durante el mes, puede declarar las propinas recibidas cuando termine su empleo. How can i file my 2012 state taxes for free Multa por no declarar las propinas. How can i file my 2012 state taxes for free   Si no le declara a su empleador las propinas que recibió, tal como se requiere, puede estar sujeto a que se le imponga una multa equivalente al 50% de los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria que adeude sobre las propinas que no declaró. How can i file my 2012 state taxes for free (Para información sobre estos impuestos, vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, más adelante). How can i file my 2012 state taxes for free La cantidad de la multa que se impone es adicional a los impuestos que adeude. How can i file my 2012 state taxes for free   Puede evitar que esta multa le sea impuesta si puede demostrar que existe causa razonable por la cual no le declaró las propinas a su empleador. How can i file my 2012 state taxes for free Para hacerlo, adjunte un documento escrito a su declaración de impuestos explicando la razón por la cual no declaró la cantidad de propinas que recibió. How can i file my 2012 state taxes for free Entrega de dinero al empleador para el pago de los impuestos. How can i file my 2012 state taxes for free   Es posible que lo que gana normalmente no sea suficiente para que su empleador le retenga todos los impuestos que adeude sobre su salario normal más las propinas que recibe. How can i file my 2012 state taxes for free Si esto ocurre, puede entregarle dinero a su empleador hasta el cierre del año natural para pagar el resto de los impuestos. How can i file my 2012 state taxes for free   Si no le entrega dinero suficiente a su empleador, el mismo aplicará su salario normal y todo dinero que usted le entregue para los impuestos, en el orden siguiente: Todos los impuestos sobre su salario normal. How can i file my 2012 state taxes for free Los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre las propinas que declaró. How can i file my 2012 state taxes for free Los impuestos federales, estatales y locales sobre los ingresos sobre las propinas que declaró. How can i file my 2012 state taxes for free    Su empleador puede descontar de su próximo salario todo impuesto que quede pendiente. How can i file my 2012 state taxes for free Si al final del año aún no se le han retenido suficientes impuestos, usted puede estar sujeto a una multa por pago insuficiente de impuestos estimados. How can i file my 2012 state taxes for free Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para más información. How can i file my 2012 state taxes for free    Impuestos no recaudados. How can i file my 2012 state taxes for free Usted tiene que informar en su declaración de impuestos todo impuesto del Seguro Social y Medicare o impuestos de la jubilación ferroviaria que no se recaudaron al final del año 2013. How can i file my 2012 state taxes for free Estos impuestos no recaudados aparecerán en su Formulario W-2 del año 2013. How can i file my 2012 state taxes for free Vea el tema titulado Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, a continuación. How can i file my 2012 state taxes for free Cómo se Declaran las Propinas en la Declaración de Impuestos Cómo se declaran las propinas. How can i file my 2012 state taxes for free    Declare las propinas que recibió junto con su salario en la línea 7 del Formulario 1040, la línea 7 del Formulario 1040A o en la línea 1 del Formulario 1040EZ. How can i file my 2012 state taxes for free Qué propinas se tienen que declarar. How can i file my 2012 state taxes for free   Usted tiene que informar en su declaración de impuestos todas las propinas que recibió en 2013. How can i file my 2012 state taxes for free Incluya las que recibió en efectivo y las que no fueron en efectivo. How can i file my 2012 state taxes for free Toda propina que usted haya declarado en 2013 a su empleador está incluida en los salarios que aparecen en el recuadro 1 de su Formulario W-2. How can i file my 2012 state taxes for free Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. How can i file my 2012 state taxes for free    Si recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en un mes y no las declaró a su empleador, vea más adelante el tema titulado Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador . How can i file my 2012 state taxes for free    Si usted no llevó un registro diario de las propinas que recibió, tal como se requiere, y aparece una cantidad en el recuadro 8 del Formulario W-2, vea más adelante la sección titulada Asignación de Propinas . How can i file my 2012 state taxes for free   Si usted llevó un registro diario y declaró a su empleador todas las propinas que recibió, tal como se requiere conforme a las reglas explicadas anteriormente, añada a la cantidad que aparece en el recuadro 1 de su Formulario W-2 las siguientes propinas: Las propinas que recibió tanto en efectivo como cargadas a tarjetas de crédito o débito que fueron menos de $20 en un mes cualquiera. How can i file my 2012 state taxes for free El valor de las propinas que no recibió en efectivo, tales como boletos, pases u otros artículos de valor. How can i file my 2012 state taxes for free Ejemplo. How can i file my 2012 state taxes for free Mariano Almendares comenzó a trabajar en el Restaurante Océano Azul (su único empleador en el año 2013) el día 30 de junio y recibió $10,000 en salarios durante el año. How can i file my 2012 state taxes for free Mariano llevó un registro diario de las propinas que recibió durante el año, el cual muestra que en junio recibió $18 en propinas y en el resto del año recibió $7,000 en propinas. How can i file my 2012 state taxes for free Al Sr. How can i file my 2012 state taxes for free Almendares no se le requirió declararle a su empleador las propinas que recibió en junio, pero sí le declaró todas las propinas que recibió durante el resto del año, tal como se requiere. How can i file my 2012 state taxes for free El Formulario W-2 que el Sr. How can i file my 2012 state taxes for free Almendares recibió del Restaurante Océano Azul muestra $17,000 ($10,000 de salario más $7,000 de propinas declaradas) en el recuadro 1. How can i file my 2012 state taxes for free El Sr. How can i file my 2012 state taxes for free Almendares añade a esa cantidad los $18 de propinas que no le declaró al empleador y declara $17,018 como salario en su declaración de impuestos. How can i file my 2012 state taxes for free Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador. How can i file my 2012 state taxes for free    Si en un mes recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en algún empleo y no declaró todas esas propinas a su empleador, tiene que declarar como impuesto adicional los impuestos del Seguro Social, Medicare e Impuesto Adicional del Medicare sobre las propinas que no declaró a su empleador. How can i file my 2012 state taxes for free Para declarar estos impuestos, tiene que presentar una declaración aunque de otro modo no tuviera que presentarla. How can i file my 2012 state taxes for free Para hacerlo, tiene que usar el Formulario 1040. How can i file my 2012 state taxes for free (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). How can i file my 2012 state taxes for free    Use el Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y de Medicare sobre el ingreso de propinas no declaradas), en inglés, para calcular los impuestos al Seguro Social y al Medicare. How can i file my 2012 state taxes for free Anote el impuesto en su declaración como se indica y adjunte el Formulario 4137 debidamente completado a la misma. How can i file my 2012 state taxes for free Use el Formulario 8959, en inglés, para calcular el Impuesto Adicional del Medicare. How can i file my 2012 state taxes for free    Si usted está sujeto a la Railroad Retirement Tax Act (Ley Tributaria para la Jubilación Ferroviaria), no puede utilizar el Formulario 4137 para pagar el impuesto para la jubilación ferroviaria sobre propinas no declaradas. How can i file my 2012 state taxes for free Para obtener crédito para la jubilación ferroviaria, tiene que declarar sus propinas a su empleador. How can i file my 2012 state taxes for free Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador. How can i file my 2012 state taxes for free   Usted podría tener impuestos sin recaudar si su salario normal no es suficiente para que su empleador retenga todos los impuestos adeudados y si no le dio a su empleador dinero suficiente para pagar el resto de los impuestos. How can i file my 2012 state taxes for free Para más información, vea Entrega de dinero al empleador para el pago de los impuestos , bajo Cómo Declarar las Propinas a su Empleador, anteriormente. How can i file my 2012 state taxes for free   Si su empleador no pudo recaudar todos los impuestos al Seguro Social y al Medicare o impuesto de la jubilación ferroviaria que usted adeuda sobre propinas declaradas para 2013, los impuestos por recaudar se mostrarán en el recuadro 12 del Formulario W-2 (códigos A y B). How can i file my 2012 state taxes for free Tiene que declarar estas cantidades como impuesto adicional en su declaración. How can i file my 2012 state taxes for free A diferencia de la parte no recaudada del impuesto regular al Medicare (1. How can i file my 2012 state taxes for free 45%), el Impuesto Adicional del Medicare no recaudado no se declara en el recuadro 12 del Formulario W-2 con el código B. How can i file my 2012 state taxes for free    Para declarar estos impuestos no recaudados, tiene que presentar una declaración aunque no tuviera que presentarla de otro modo. How can i file my 2012 state taxes for free Tiene que declarar estos impuestos en la línea 60 del Formulario 1040. How can i file my 2012 state taxes for free Vea las instrucciones para la línea 60 del Formulario 1040, disponibles en inglés. How can i file my 2012 state taxes for free (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). How can i file my 2012 state taxes for free Asignación de Propinas Si su empleador le asignó propinas, las mismas aparecen por separado en el recuadro 8 de su Formulario W-2. How can i file my 2012 state taxes for free Estas propinas no están incluidas en el recuadro 1 con sus salarios y propinas declaradas. How can i file my 2012 state taxes for free Si el recuadro 8 está en blanco, lo que se explica en esta sección no es aplicable en su caso. How can i file my 2012 state taxes for free ¿Qué son propinas asignadas?   Éstas son propinas que su empleador le asignó, además de las que usted le declaró para el año. How can i file my 2012 state taxes for free Su empleador habrá hecho esto únicamente si: Usted trabajó en un establecimiento (restaurante, bar o negocio similar) que tiene que asignar las propinas a los empleados y La cantidad de propinas que declaró a su empleador fue menos de su parte del 8% de las ventas de comidas y bebidas del establecimiento donde usted trabajó. How can i file my 2012 state taxes for free De las propinas asignadas, no se retienen impuestos sobre los ingresos, Seguro Social, Medicare, Impuesto Adicional del Medicare ni impuestos de la jubilación ferroviaria. How can i file my 2012 state taxes for free ¿Cómo se calcula su asignación de propinas?   Las propinas que se le asignan a usted son su parte de una cantidad calculada restando las propinas declaradas de todos los empleados del 8% (u otra tasa más baja aprobada) de las ventas de comida y bebida (que no sean ventas de comida para llevar por los clientes o ventas con un cargo por servicio del 10% o más). How can i file my 2012 state taxes for free Su parte de esa cantidad fue calculada utilizando un método provisto por un acuerdo laboral entre empleador y empleado o por un método provisto por los reglamentos del IRS basado en las ventas hechas o las horas trabajadas por los empleados. How can i file my 2012 state taxes for free Para más información sobre el método de asignación exacto utilizado, consulte a su empleador. How can i file my 2012 state taxes for free ¿Tiene que incluir en la declaración sus propinas asignadas?   Tiene que incluir en la declaración de impuestos todas las propinas que recibió en 2013, incluyendo las propinas pagadas en efectivo como las no pagadas en efectivo. How can i file my 2012 state taxes for free Todas las propinas que usted haya declarado en 2013 a su empleador están incluidas en los salarios que aparecen en el recuadro 1 de su Formulario W-2. How can i file my 2012 state taxes for free Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. How can i file my 2012 state taxes for free Esto tiene que incluir toda propina asignada mostrada en el recuadro 8 de su(s) Formulario(s) W-2, a menos que tenga registros confiables que muestren que recibió menos propinas en el año que las cifras asignadas. How can i file my 2012 state taxes for free   Vea los temas titulados Qué propinas se tienen que declarar , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos y Cómo Mantener un Registro Diario de Propinas , anteriormente. How can i file my 2012 state taxes for free Cómo declarar las propinas asignadas. How can i file my 2012 state taxes for free   Declare la cantidad en el recuadro 1 y las propinas asignadas en el recuadro 8 de su(s) Formulario(s) W-2 como salario en la línea 7 del Formulario 1040, en la línea 8 del Formulario 1040NR o en la línea 3 del Formulario 1040NR-EZ. How can i file my 2012 state taxes for free (No puede presentar el Formulario 1040A ni el Formulario 1040EZ cuando se tienen propinas asignadas). How can i file my 2012 state taxes for free    Debido a que los impuestos del Seguro Social, Medicare o Impuesto Adicional del Medicare no fueron retenidos de las propinas asignadas, tiene que declararlos como impuestos adicionales en su declaración. How can i file my 2012 state taxes for free Complete el Formulario 4137 e incluya las propinas asignadas en la línea 1 del formulario. How can i file my 2012 state taxes for free Vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos. How can i file my 2012 state taxes for free Prev  Up  Next   Home   More Online Publications
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How can i file my 2012 state taxes for free 5. How can i file my 2012 state taxes for free   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. How can i file my 2012 state taxes for free You may be able to reduce your federal income tax by claiming one or more of these credits. How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free For more information, see Publication 524, Credit for the Elderly or the Disabled. How can i file my 2012 state taxes for free You can take the credit only if you file Form 1040 or Form 1040A. How can i file my 2012 state taxes for free You cannot take the credit if you file Form 1040EZ or Form 1040NR. How can i file my 2012 state taxes for free Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. How can i file my 2012 state taxes for free You are a qualified individual. How can i file my 2012 state taxes for free Your income is not more than certain limits. How can i file my 2012 state taxes for free  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. How can i file my 2012 state taxes for free   Qualified Individual You are a qualified individual for this credit if you are a U. How can i file my 2012 state taxes for free S. How can i file my 2012 state taxes for free citizen or resident alien, and either of the following applies. How can i file my 2012 state taxes for free You were age 65 or older at the end of 2013. How can i file my 2012 state taxes for free You were under age 65 at the end of 2013 and all three of the following statements are true. How can i file my 2012 state taxes for free You retired on permanent and total disability (explained later). How can i file my 2012 state taxes for free You received taxable disability income for 2013. How can i file my 2012 state taxes for free On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). How can i file my 2012 state taxes for free Age 65. How can i file my 2012 state taxes for free You are considered to be age 65 on the day before your 65th birthday. How can i file my 2012 state taxes for free Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. How can i file my 2012 state taxes for free Figure 5-A. How can i file my 2012 state taxes for free Are You a Qualified Individual? This image is too large to be displayed in the current screen. How can i file my 2012 state taxes for free Please click the link to view the image. How can i file my 2012 state taxes for free Figure 5-A, Are you a qualified individual? U. How can i file my 2012 state taxes for free S. How can i file my 2012 state taxes for free citizen or resident alien. How can i file my 2012 state taxes for free   You must be a U. How can i file my 2012 state taxes for free S. How can i file my 2012 state taxes for free citizen or resident alien (or be treated as a resident alien) to take the credit. How can i file my 2012 state taxes for free Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. How can i file my 2012 state taxes for free Exceptions. How can i file my 2012 state taxes for free   You may be able to take the credit if you are a nonresident alien who is married to a U. How can i file my 2012 state taxes for free S. How can i file my 2012 state taxes for free citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. How can i file my 2012 state taxes for free S. How can i file my 2012 state taxes for free resident alien. How can i file my 2012 state taxes for free If you make that choice, both you and your spouse are taxed on your worldwide income. How can i file my 2012 state taxes for free   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. How can i file my 2012 state taxes for free S. How can i file my 2012 state taxes for free citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. How can i file my 2012 state taxes for free S. How can i file my 2012 state taxes for free resident alien for the entire year. How can i file my 2012 state taxes for free In that case, you may be allowed to take the credit. How can i file my 2012 state taxes for free   For information on these choices, see chapter 1 of Publication 519, U. How can i file my 2012 state taxes for free S. How can i file my 2012 state taxes for free Tax Guide for Aliens. How can i file my 2012 state taxes for free Married persons. How can i file my 2012 state taxes for free   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. How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free Head of household. How can i file my 2012 state taxes for free   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. How can i file my 2012 state taxes for free See Publication 524 and Publication 501. How can i file my 2012 state taxes for free Under age 65. How can i file my 2012 state taxes for free   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 ). How can i file my 2012 state taxes for free You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free Permanent and total disability. How can i file my 2012 state taxes for free   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free See Physician's statement , later. How can i file my 2012 state taxes for free Substantial gainful activity. How can i file my 2012 state taxes for free   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. How can i file my 2012 state taxes for free   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. How can i file my 2012 state taxes for free   Substantial gainful activity is not work you do to take care of yourself or your home. How can i file my 2012 state taxes for free It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. How can i file my 2012 state taxes for free However, doing this kind of work may show that you are able to engage in substantial gainful activity. How can i file my 2012 state taxes for free    Figure 5-B. How can i file my 2012 state taxes for free Income Limits IF your filing status is. How can i file my 2012 state taxes for free . How can i file my 2012 state taxes for free . How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free . How can i file my 2012 state taxes for free . How can i file my 2012 state taxes for free OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. How can i file my 2012 state taxes for free . How can i file my 2012 state taxes for free . How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free Physician's statement. How can i file my 2012 state taxes for free   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. How can i file my 2012 state taxes for free   You do not have to file this statement with your tax return, but you must keep it for your records. How can i file my 2012 state taxes for free The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. How can i file my 2012 state taxes for free Veterans. How can i file my 2012 state taxes for free   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. How can i file my 2012 state taxes for free VA Form 21-0172 must be signed by a person authorized by the VA to do so. How can i file my 2012 state taxes for free You can get this form from your local VA regional office. How can i file my 2012 state taxes for free Physician's statement obtained in earlier year. How can i file my 2012 state taxes for free   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. How can i file my 2012 state taxes for free For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. How can i file my 2012 state taxes for free If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. How can i file my 2012 state taxes for free   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. How can i file my 2012 state taxes for free Disability income. How can i file my 2012 state taxes for free   If you are under age 65, you must also have taxable disability income to qualify for the credit. How can i file my 2012 state taxes for free   Disability income must meet the following two requirements. How can i file my 2012 state taxes for free It must be paid under your employer's accident or health plan or pension plan. How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free Payments that are not disability income. How can i file my 2012 state taxes for free   Any payment you receive from a plan that does not provide for disability retirement is not disability income. How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free   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. How can i file my 2012 state taxes for free Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. How can i file my 2012 state taxes for free Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. How can i file my 2012 state taxes for free Figuring the credit yourself. How can i file my 2012 state taxes for free   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). How can i file my 2012 state taxes for free Next, fill out Schedule R (Form 1040A or 1040), Part III. How can i file my 2012 state taxes for free Credit figured for you. How can i file my 2012 state taxes for free   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). How can i file my 2012 state taxes for free If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free The credit can be up to 35% of your expenses. How can i file my 2012 state taxes for free To qualify, you must pay these expenses so you can work or look for work. How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free If the correct information is not shown, the credit may be reduced or disallowed. How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free For more information, see Publication 503, Child and Dependent Care Expenses. How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free The EIC is available to persons with or without a qualifying child. How can i file my 2012 state taxes for free Credit has no effect on certain welfare benefits. How can i file my 2012 state taxes for free   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. How can i file my 2012 state taxes for free These programs include the following. How can i file my 2012 state taxes for free Medicaid and supplemental security income (SSI). How can i file my 2012 state taxes for free Supplemental Nutrition Assistance Program (food stamps). How can i file my 2012 state taxes for free Low-income housing. How can i file my 2012 state taxes for free Temporary Assistance for Needy Families (TANF). How can i file my 2012 state taxes for free  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. How can i file my 2012 state taxes for free Check with your local benefit coordinator to find out if your refund will affect your benefits. How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free The specific rules you must meet depend on whether you have a qualifying child. How can i file my 2012 state taxes for free If you have a qualifying child, the rules in Parts A, B, and D apply to you. How can i file my 2012 state taxes for free If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. How can i file my 2012 state taxes for free  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. How can i file my 2012 state taxes for free 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). How can i file my 2012 state taxes for free The sections that follow provide additional information for some of the rules. How can i file my 2012 state taxes for free Adjusted gross income (AGI). How can i file my 2012 state taxes for free   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. How can i file my 2012 state taxes for free Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). How can i file my 2012 state taxes for free Table 5-1. How can i file my 2012 state taxes for free Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. How can i file my 2012 state taxes for free Second, you must meet all the rules in one of these columns, whichever applies. How can i file my 2012 state taxes for free Third, you must meet the rule in this column. How can i file my 2012 state taxes for free Part A. How can i file my 2012 state taxes for free  Rules for Everyone Part B. How can i file my 2012 state taxes for free  Rules If You Have a Qualifying Child Part C. How can i file my 2012 state taxes for free  Rules If You Do Not Have a Qualifying Child Part D. How can i file my 2012 state taxes for free  Figuring and Claiming the EIC 1. How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free 2. How can i file my 2012 state taxes for free You must have a valid social security number. How can i file my 2012 state taxes for free  3. How can i file my 2012 state taxes for free Your filing status cannot be “Married filing separately. How can i file my 2012 state taxes for free ” 4. How can i file my 2012 state taxes for free You must be a U. How can i file my 2012 state taxes for free S. How can i file my 2012 state taxes for free citizen or resident alien all year. How can i file my 2012 state taxes for free  5. How can i file my 2012 state taxes for free You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). How can i file my 2012 state taxes for free  6. How can i file my 2012 state taxes for free Your investment income must be $3,300 or less. How can i file my 2012 state taxes for free  7. How can i file my 2012 state taxes for free You must have earned income. How can i file my 2012 state taxes for free 8. How can i file my 2012 state taxes for free Your child must meet the relationship, age, residency, and joint return tests. How can i file my 2012 state taxes for free  9. How can i file my 2012 state taxes for free Your qualifying child cannot be used by more than one person to claim the EIC. How can i file my 2012 state taxes for free  10. How can i file my 2012 state taxes for free You generally cannot be a qualifying child of another person. How can i file my 2012 state taxes for free 11. How can i file my 2012 state taxes for free You must be at least age 25 but under age 65. How can i file my 2012 state taxes for free  12. How can i file my 2012 state taxes for free You cannot be the dependent of another person. How can i file my 2012 state taxes for free  13. How can i file my 2012 state taxes for free You generally cannot be a qualifying child of another person. How can i file my 2012 state taxes for free  14. How can i file my 2012 state taxes for free You must have lived in the United States more than half of the year. How can i file my 2012 state taxes for free 15. How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free Social security number. How can i file my 2012 state taxes for free   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). How can i file my 2012 state taxes for free Any qualifying child listed on Schedule EIC also must have a valid SSN. How can i file my 2012 state taxes for free (See Qualifying child , later, if you have a qualifying child. How can i file my 2012 state taxes for free )   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. How can i file my 2012 state taxes for free An example of a federally funded benefit is Medicaid. How can i file my 2012 state taxes for free Investment income. How can i file my 2012 state taxes for free   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. How can i file my 2012 state taxes for free If your investment income is more than $3,300, you cannot claim the credit. How can i file my 2012 state taxes for free For most people, investment income is the total of the following amounts. How can i file my 2012 state taxes for free Taxable interest (line 8a of Form 1040 or 1040A). How can i file my 2012 state taxes for free Tax-exempt interest (line 8b of Form 1040 or 1040A). How can i file my 2012 state taxes for free Dividend income (line 9a of Form 1040 or 1040A). How can i file my 2012 state taxes for free Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). How can i file my 2012 state taxes for free  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. How can i file my 2012 state taxes for free   For more information about investment income, see Publication 596, Earned Income Credit. How can i file my 2012 state taxes for free Earned income. How can i file my 2012 state taxes for free   Under Rule 7, you must have earned income to claim the EIC. How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free Earned income includes all of the following types of income. How can i file my 2012 state taxes for free Wages, salaries, tips, and other taxable employee pay. How can i file my 2012 state taxes for free Employee pay is earned income only if it is taxable. How can i file my 2012 state taxes for free Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. How can i file my 2012 state taxes for free But there is an exception for nontaxable combat pay, which you can choose to include in earned income. How can i file my 2012 state taxes for free Net earnings from self-employment. How can i file my 2012 state taxes for free Gross income received as a statutory employee. How can i file my 2012 state taxes for free Gross income defined. How can i file my 2012 state taxes for free   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). How can i file my 2012 state taxes for free 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). How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free Self-employed persons. How can i file my 2012 state taxes for free   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. How can i file my 2012 state taxes for free If you do not, you may not get all the credit to which you are entitled. How can i file my 2012 state taxes for free Disability benefits. How can i file my 2012 state taxes for free   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. How can i file my 2012 state taxes for free Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. How can i file my 2012 state taxes for free Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. How can i file my 2012 state taxes for free   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. How can i file my 2012 state taxes for free It does not matter whether you have reached minimum retirement age. How can i file my 2012 state taxes for free If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. How can i file my 2012 state taxes for free Income that is not earned income. How can i file my 2012 state taxes for free   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. How can i file my 2012 state taxes for free Do not include any of these items in your earned income. How can i file my 2012 state taxes for free Workfare payments. How can i file my 2012 state taxes for free   Nontaxable workfare payments are not earned income for the EIC. How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free Qualifying child. How can i file my 2012 state taxes for free   Under Rule 8, your child is a qualifying child if your child meets four tests. How can i file my 2012 state taxes for free The four tests are: Relationship, Age, Residency, and Joint return. How can i file my 2012 state taxes for free   The four tests are illustrated in Figure 5-C. How can i file my 2012 state taxes for free See Publication 596 for more information about each test. How can i file my 2012 state taxes for free Figure 5-C. How can i file my 2012 state taxes for free Tests for Qualifying Child A qualifying child for the EIC is a child who is your. How can i file my 2012 state taxes for free . How can i file my 2012 state taxes for free . How can i file my 2012 state taxes for free 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 . How can i file my 2012 state taxes for free . How can i file my 2012 state taxes for free . How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free . How can i file my 2012 state taxes for free . How can i file my 2012 state taxes for free 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. How can i file my 2012 state taxes for free . How can i file my 2012 state taxes for free . How can i file my 2012 state taxes for free Lived with you in the United States for more than half of 2013. How can i file my 2012 state taxes for free  If the child did not live with you for the required time, see Publication 596 for more information. How can i file my 2012 state taxes for free Figuring the EIC To figure the amount of your credit, you have two choices. How can i file my 2012 state taxes for free Have the IRS figure the EIC for you. How can i file my 2012 state taxes for free If you want to do this, see IRS Will Figure the EIC for You in Publication 596. How can i file my 2012 state taxes for free Figure the EIC yourself. How can i file my 2012 state taxes for free If you want to do this, see How To Figure the EIC Yourself in Publication 596. How can i file my 2012 state taxes for free Prev  Up  Next   Home   More Online Publications