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Irs Free State Filing

Irs free state filing Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. Irs free state filing S. Irs free state filing Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. Irs free state filing You must meet all seven rules to qualify for the earned income credit. Irs free state filing If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. Irs free state filing If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. Irs free state filing Rule 1—Adjusted Gross Income (AGI) Limits Your adjusted gross income (AGI) must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Irs free state filing Adjusted gross income (AGI). Irs free state filing   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. Irs free state filing   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Irs free state filing You do not need to read the rest of this publication. Irs free state filing Example—AGI is more than limit. Irs free state filing Your AGI is $38,550, you are single, and you have one qualifying child. Irs free state filing You cannot claim the EIC because your AGI is not less than $37,870. Irs free state filing However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,210. Irs free state filing Community property. Irs free state filing   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. Irs free state filing This is different from the community property rules that apply under Rule 7. Irs free state filing Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). Irs free state filing Any qualifying child listed on Schedule EIC also must have a valid SSN. Irs free state filing (See Rule 8 if you have a qualifying child. Irs free state filing ) If your social security card (or your spouse's, if filing a joint return) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Irs free state filing An example of a federally funded benefit is Medicaid. Irs free state filing If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U. Irs free state filing S. Irs free state filing citizen or permanent resident, ask the SSA for a new social security card without the legend. Irs free state filing If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. Irs free state filing S. Irs free state filing Individual Income Tax Return, to claim the EIC. Irs free state filing U. Irs free state filing S. Irs free state filing citizen. Irs free state filing   If you were a U. Irs free state filing S. Irs free state filing citizen when you received your SSN, you have a valid SSN. Irs free state filing Valid for work only with INS authorization or DHS authorization. Irs free state filing   If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. Irs free state filing SSN missing or incorrect. Irs free state filing   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Irs free state filing Other taxpayer identification number. Irs free state filing   You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). Irs free state filing ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Irs free state filing No SSN. Irs free state filing   If you do not have a valid SSN, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Irs free state filing You cannot claim the EIC. Irs free state filing Getting an SSN. Irs free state filing   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5 with the SSA. Irs free state filing You can get Form SS-5 online at www. Irs free state filing socialsecurity. Irs free state filing gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Irs free state filing Filing deadline approaching and still no SSN. Irs free state filing   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Irs free state filing Request an automatic 6-month extension of time to file your return. Irs free state filing You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Irs free state filing S. Irs free state filing Individual Income Tax Return. Irs free state filing For more information, see the instructions for Form 4868. Irs free state filing File the return on time without claiming the EIC. Irs free state filing After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. Irs free state filing Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. Irs free state filing Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. Irs free state filing Your filing status cannot be “Married filing separately. Irs free state filing ” Spouse did not live with you. Irs free state filing   If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. Irs free state filing In that case, you may be able to claim the EIC. Irs free state filing For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Irs free state filing Rule 4—You Must Be a U. Irs free state filing S. Irs free state filing Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. Irs free state filing You can use that filing status only if one spouse is a U. Irs free state filing S. Irs free state filing citizen or resident alien and you choose to treat the nonresident spouse as a U. Irs free state filing S. Irs free state filing resident. Irs free state filing If you make this choice, you and your spouse are taxed on your worldwide income. Irs free state filing If you need more information on making this choice, get Publication 519, U. Irs free state filing S. Irs free state filing Tax Guide for Aliens. Irs free state filing If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status is not married filing jointly, enter “No” on the dotted line next to line 64a (Form 1040) or in the space to the left of line 38a (Form 1040A). Irs free state filing Rule 5—You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Irs free state filing You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. Irs free state filing U. Irs free state filing S. Irs free state filing possessions are not foreign countries. Irs free state filing See Publication 54, Tax Guide for U. Irs free state filing S. Irs free state filing Citizens and Resident Aliens Abroad, for more detailed information. Irs free state filing Rule 6—Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. Irs free state filing If your investment income is more than $3,300, you cannot claim the credit. Irs free state filing Form 1040EZ. Irs free state filing   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Irs free state filing Form 1040A. Irs free state filing   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. Irs free state filing Form 1040. Irs free state filing   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. Irs free state filing    Worksheet 1. Irs free state filing Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. Irs free state filing Interest and Dividends         1. Irs free state filing Enter any amount from Form 1040, line 8a 1. Irs free state filing   2. Irs free state filing Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. Irs free state filing   3. Irs free state filing Enter any amount from Form 1040, line 9a 3. Irs free state filing   4. Irs free state filing Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. Irs free state filing (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. Irs free state filing ) 4. Irs free state filing   Capital Gain Net Income         5. Irs free state filing Enter the amount from Form 1040, line 13. Irs free state filing If the amount on that line is a loss, enter -0- 5. Irs free state filing       6. Irs free state filing Enter any gain from Form 4797, Sales of Business Property, line 7. Irs free state filing If the amount on that line is a loss, enter -0-. Irs free state filing (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. Irs free state filing ) 6. Irs free state filing       7. Irs free state filing Substract line 6 of this worksheet from line 5 of this worksheet. Irs free state filing (If the result is less than zero, enter -0-. Irs free state filing ) 7. Irs free state filing   Royalties and Rental Income From Personal Property         8. Irs free state filing Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. Irs free state filing       9. Irs free state filing Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. Irs free state filing       10. Irs free state filing Subtract the amount on line 9 of this worksheet from the amount on line 8. Irs free state filing (If the result is less than zero, enter -0-. Irs free state filing ) 10. Irs free state filing   Passive Activities         11. Irs free state filing Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. Irs free state filing (g)), 34a (col. Irs free state filing (d)), or 40). Irs free state filing (See instructions below for lines 11 and 12. Irs free state filing ) 11. Irs free state filing       12. Irs free state filing Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. Irs free state filing (f)), 34b (col. Irs free state filing (c)), or 40). Irs free state filing (See instructions below for lines 11 and 12. Irs free state filing ) 12. Irs free state filing       13. Irs free state filing Combine the amounts on lines 11 and 12 of this worksheet. Irs free state filing (If the result is less than zero, enter -0-. Irs free state filing ) 13. Irs free state filing   14. Irs free state filing Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Irs free state filing Enter the total. Irs free state filing This is your investment income 14. Irs free state filing   15. Irs free state filing Is the amount on line 14 more than $3,300? ❑ Yes. Irs free state filing You cannot take the credit. Irs free state filing  ❑ No. Irs free state filing Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). Irs free state filing       Instructions for lines 11 and 12. Irs free state filing In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. Irs free state filing To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. Irs free state filing If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. Irs free state filing Worksheet 2. Irs free state filing Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. Irs free state filing Note. Irs free state filing Fill out a separate Worksheet 2 for each Form 8814. Irs free state filing     1. Irs free state filing Enter the amount from Form 8814, line 2a 1. Irs free state filing   2. Irs free state filing Enter the amount from Form 8814, line 2b 2. Irs free state filing   3. Irs free state filing Subtract line 2 from line 1 3. Irs free state filing   4. Irs free state filing Enter the amount from Form 8814, line 1a 4. Irs free state filing   5. Irs free state filing Add lines 3 and 4 5. Irs free state filing   6. Irs free state filing Enter the amount of the child's Alaska Permanent Fund dividend 6. Irs free state filing   7. Irs free state filing Divide line 6 by line 5. Irs free state filing Enter the result as a decimal (rounded to at least three places) 7. Irs free state filing   8. Irs free state filing Enter the amount from Form 8814, line 12 8. Irs free state filing   9. Irs free state filing Multiply line 7 by line 8 9. Irs free state filing   10. Irs free state filing Subtract line 9 from line 8. Irs free state filing Enter the result on line 4 of Worksheet 1 10. Irs free state filing     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. Irs free state filing )     Example—completing Worksheet 2. Irs free state filing Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. Irs free state filing You choose to report this income on your return. Irs free state filing You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. Irs free state filing After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. Irs free state filing On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. Irs free state filing 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. Irs free state filing You then enter $200 on line 4 of Worksheet 1. Irs free state filing Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. Irs free state filing If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Irs free state filing If you are an employee, earned income includes all the taxable income you get from your employer. Irs free state filing Rule 15 has information that will help you figure the amount of your earned income. Irs free state filing If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. Irs free state filing Earned Income Earned income includes all of the following types of income. Irs free state filing Wages, salaries, tips, and other taxable employee pay. Irs free state filing Employee pay is earned income only if it is taxable. Irs free state filing Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Irs free state filing But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. Irs free state filing Net earnings from self-employment. Irs free state filing Gross income received as a statutory employee. Irs free state filing Wages, salaries, and tips. Irs free state filing    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Irs free state filing You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Irs free state filing Nontaxable combat pay election. Irs free state filing   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Irs free state filing The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. Irs free state filing Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Irs free state filing For details, see Nontaxable combat pay in chapter 4. Irs free state filing Net earnings from self-employment. Irs free state filing   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. Irs free state filing Minister's housing. Irs free state filing   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. Irs free state filing For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). Irs free state filing Statutory employee. Irs free state filing   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. Irs free state filing You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). Irs free state filing Strike benefits. Irs free state filing   Strike benefits paid by a union to its members are earned income. Irs free state filing Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. Irs free state filing Each approved form exempts certain income from social security taxes. Irs free state filing Each form is discussed here in terms of what is or is not earned income for the EIC. Irs free state filing Form 4361. Irs free state filing   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Irs free state filing This includes wages, salaries, tips, and other taxable employee compensation. Irs free state filing A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Irs free state filing Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Irs free state filing Examples include fees for performing marriages and honoraria for delivering speeches. Irs free state filing Form 4029. Irs free state filing   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Irs free state filing However, amounts you received as a self-employed individual do not count as earned income. Irs free state filing Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Irs free state filing Disability Benefits If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Irs free state filing Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Irs free state filing You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Irs free state filing Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Irs free state filing Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. Irs free state filing Disability insurance payments. Irs free state filing   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Irs free state filing It does not matter whether you have reached minimum retirement age. Irs free state filing If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Irs free state filing ” Income That Is Not Earned Income Examples of items that are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Irs free state filing Do not include any of these items in your earned income. Irs free state filing Earnings while an inmate. Irs free state filing   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Irs free state filing This includes amounts for work performed while in a work release program or while in a halfway house. Irs free state filing Workfare payments. Irs free state filing   Nontaxable workfare payments are not earned income for the EIC. Irs free state filing These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Irs free state filing Community property. Irs free state filing   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under those laws. Irs free state filing That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Irs free state filing Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Irs free state filing Nevada, Washington, and California domestic partners. Irs free state filing   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Irs free state filing Your earned income for the EIC does not include any amount earned by your partner. Irs free state filing Your earned income includes the entire amount you earned. Irs free state filing For details, see Publication 555. Irs free state filing Conservation Reserve Program (CRP) payments. Irs free state filing   If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments are not earned income for the EIC. Irs free state filing Nontaxable military pay. Irs free state filing   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Irs free state filing Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Irs free state filing See Publication 3, Armed Forces' Tax Guide, for more information. Irs free state filing    Combat pay. Irs free state filing You can elect to include your nontaxable combat pay in earned income for the EIC. Irs free state filing See Nontaxable combat pay in chapter 4. Irs free state filing Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. Irs free state filing This chapter discusses Rules 8 through 10. Irs free state filing You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. Irs free state filing You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Irs free state filing (You cannot file Form 1040EZ. Irs free state filing ) You also must complete Schedule EIC and attach it to your return. Irs free state filing If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Irs free state filing No qualifying child. Irs free state filing   If you do not meet Rule 8, you do not have a qualifying child. Irs free state filing Read chapter 3 to find out if you can get the earned income credit without a qualifying child. Irs free state filing Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. Irs free state filing The fours tests are: Relationship, Age, Residency, and Joint return. Irs free state filing The four tests are illustrated in Figure 1. Irs free state filing The paragraphs that follow contain more information about each test. Irs free state filing Relationship Test To be your qualifying child, a child must be your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), or Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). Irs free state filing The following definitions clarify the relationship test. Irs free state filing Adopted child. Irs free state filing   An adopted child is always treated as your own child. Irs free state filing The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Irs free state filing Foster child. Irs free state filing   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Irs free state filing (An authorized placement agency includes a state or local government agency. Irs free state filing It also includes a tax-exempt organization licensed by a state. Irs free state filing In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Irs free state filing ) Example. Irs free state filing Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. Irs free state filing Debbie is your foster child. Irs free state filing Figure 1. Irs free state filing Tests for Qualifying Child Please click here for the text description of the image. Irs free state filing Conditions for Qualifying Child Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly, or Permanently and totally disabled at any time during 2013, regardless of age. Irs free state filing The following examples and definitions clarify the age test. Irs free state filing Example 1—child not under age 19. Irs free state filing Your son turned 19 on December 10. Irs free state filing Unless he was permanently and totally disabled or a student, he is not a qualifying child because, at the end of the year, he was not under age 19. Irs free state filing Example 2—child not younger than you or your spouse. Irs free state filing Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Irs free state filing He is not disabled. Irs free state filing Both you and your spouse are 21 years old, and you file a joint return. Irs free state filing Your brother is not your qualifying child because he is not younger than you or your spouse. Irs free state filing Example 3—child younger than your spouse but not younger than you. Irs free state filing The facts are the same as in Example 2 except that your spouse is 25 years old. Irs free state filing Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. Irs free state filing Student defined. Irs free state filing   To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. Irs free state filing   The 5 calendar months need not be consecutive. Irs free state filing   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. Irs free state filing School defined. Irs free state filing   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Irs free state filing However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. Irs free state filing Vocational high school students. Irs free state filing   Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Irs free state filing Permanently and totally disabled. Irs free state filing   Your child is permanently and totally disabled if both of the following apply. Irs free state filing He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Irs free state filing A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Irs free state filing Residency Test Your child must have lived with you in the United States for more than half of 2013. Irs free state filing The following definitions clarify the residency test. Irs free state filing United States. Irs free state filing   This means the 50 states and the District of Columbia. Irs free state filing It does not include Puerto Rico or U. Irs free state filing S. Irs free state filing possessions such as Guam. Irs free state filing Homeless shelter. Irs free state filing   Your home can be any location where you regularly live. Irs free state filing You do not need a traditional home. Irs free state filing For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. Irs free state filing Military personnel stationed outside the United States. Irs free state filing   U. Irs free state filing S. Irs free state filing military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Irs free state filing Extended active duty. Irs free state filing   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Irs free state filing Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Irs free state filing Birth or death of child. Irs free state filing    child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. Irs free state filing Temporary absences. Irs free state filing   Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. Irs free state filing Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Irs free state filing Kidnapped child. Irs free state filing   A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. Irs free state filing The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Irs free state filing This treatment applies for all years until the child is returned. Irs free state filing However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. Irs free state filing   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Irs free state filing Joint Return Test To meet this test, the child cannot file a joint return for the year. Irs free state filing Exception. Irs free state filing   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Irs free state filing Example 1—child files joint return. Irs free state filing You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Irs free state filing He earned $25,000 for the year. Irs free state filing The couple files a joint return. Irs free state filing Because your daughter and her husband file a joint return, she is not your qualifying child. Irs free state filing Example 2—child files joint return to get refund of tax withheld. Irs free state filing Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Irs free state filing They do not have a child. Irs free state filing Neither is required to file a tax return. Irs free state filing Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. Irs free state filing The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Irs free state filing Example 3—child files joint return to claim American opportunity credit. Irs free state filing The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Irs free state filing He and his wife are not required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Irs free state filing Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. Irs free state filing The exception to the joint return test does not apply, so your son is not your qualifying child. Irs free state filing Married child. Irs free state filing   Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) described later. Irs free state filing    Social security number. Irs free state filing Your qualifying child must have a valid social security number (SSN), unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. Irs free state filing You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. Irs free state filing   If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. Irs free state filing For more information about SSNs, see Rule 2. Irs free state filing Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. Irs free state filing However, only one of these persons can actually treat the child as a qualifying child. Irs free state filing Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Irs free state filing The exemption for the child. Irs free state filing The child tax credit. Irs free state filing Head of household filing status. Irs free state filing The credit for child and dependent care expenses. Irs free state filing The exclusion for dependent care benefits. Irs free state filing The EIC. Irs free state filing The other person cannot take any of these benefits based on this qualifying child. Irs free state filing In other words, you and the other person cannot agree to divide these tax benefits between you. Irs free state filing The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Irs free state filing The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Irs free state filing However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Irs free state filing Tiebreaker rules. Irs free state filing   To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. Irs free state filing If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Irs free state filing If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. Irs free state filing If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Irs free state filing If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Irs free state filing If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Irs free state filing If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Irs free state filing If the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. Irs free state filing See Example 8. Irs free state filing   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Irs free state filing See Examples 1 through 13. Irs free state filing   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in chapter 3 for people who do not have a qualifying child. Irs free state filing If the other person cannot claim the EIC. Irs free state filing   If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. Irs free state filing See Examples 6 and 7. Irs free state filing But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier in this chapter. Irs free state filing Examples. Irs free state filing    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Irs free state filing Example 1—child lived with parent and grandparent. Irs free state filing You and your 2-year-old son Jimmy lived with your mother all year. Irs free state filing You are 25 years old, unmarried, and your AGI is $9,000. Irs free state filing Your only income was $9,000 from a part-time job. Irs free state filing Your mother's only income was $20,000 from her job, and her AGI is $20,000. Irs free state filing Jimmy's father did not live with you or Jimmy. Irs free state filing The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Irs free state filing Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. Irs free state filing However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). Irs free state filing He is not a qualifying child of anyone else, including his father. Irs free state filing If you do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). Irs free state filing Example 2—parent has higher AGI than grandparent. Irs free state filing The facts are the same as in Example 1 except your AGI is $25,000. Irs free state filing Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Irs free state filing Only you can claim him. Irs free state filing Example 3—two persons claim same child. Irs free state filing The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Irs free state filing In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. Irs free state filing The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child. Irs free state filing Example 4—qualifying children split between two persons. Irs free state filing The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. Irs free state filing Only one of you can claim each child. Irs free state filing However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Irs free state filing For example, if you claim one child, your mother can claim the other two. Irs free state filing Example 5—taxpayer who is a qualifying child. Irs free state filing The facts are the same as in Example 1 except that you are only 18 years old. Irs free state filing This means you are a qualifying child of your mother. Irs free state filing Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. Irs free state filing Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Irs free state filing If your mother meets all the other requirements for claiming the EIC and you do not claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. Irs free state filing Example 6—grandparent with too much earned income to claim EIC. Irs free state filing The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Irs free state filing Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Irs free state filing Example 7—parent with too much earned income to claim EIC. Irs free state filing The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Irs free state filing Your earned income is too high for you to claim the EIC. Irs free state filing But your mother cannot claim the EIC either, because her AGI is not higher than yours. Irs free state filing Example 8—child lived with both parents and grandparent. Irs free state filing The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have AGI of $30,000 on a joint return. Irs free state filing If you and your husband do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. Irs free state filing Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. Irs free state filing In other words, each parent's AGI can be treated as $15,000. Irs free state filing Example 9—separated parents. Irs free state filing You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. Irs free state filing In August and September, Joey lived with you. Irs free state filing For the rest of the year, Joey lived with your husband, who is Joey's father. Irs free state filing Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. Irs free state filing At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the Special rule for divorced or separated parents (or parents who live apart) does not apply. Irs free state filing You and your husband will file separate returns. Irs free state filing Your husband agrees to let you treat Joey as a qualifying child. Irs free state filing This means, if your husband does not claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. Irs free state filing However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Irs free state filing See Rule 3. Irs free state filing Example 10—separated parents claim same child. Irs free state filing The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Irs free state filing In this case, only your husband will be allowed to treat Joey as a qualifying child. Irs free state filing This is because, during 2013, the boy lived with him longer than with you. Irs free state filing You cannot claim the EIC (either with or without a qualifying child). Irs free state filing However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. Irs free state filing See Rule 3. Irs free state filing Example 11—unmarried parents. Irs free state filing You, your 5-year-old son, and your son's father lived together all year. Irs free state filing You and your son's father are not married. Irs free state filing Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. Irs free state filing Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Irs free state filing Neither of you had any other income. Irs free state filing Your son's father agrees to let you treat the child as a qualifying child. Irs free state filing This means, if your son's father does not claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. Irs free state filing Example 12—unmarried parents claim same child. Irs free state filing The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. Irs free state filing In this case, only your son's father will be allowed to treat your son as a qualifying child. Irs free state filing This is because his AGI, $14,000, is more than your AGI, $12,000. Irs free state filing You cannot claim the EIC (either with or without a qualifying child). Irs free state filing Example 13—child did not live with a parent. Irs free state filing You and your 7-year-old niece, your sister's child, lived with your mother all year. Irs free state filing You are 25 years old, and your AGI is $9,300. Irs free state filing Your only income was from a part-time job. Irs free state filing Your mother's AGI is $15,000. Irs free state filing Her only income was from her job. Irs free state filing Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Irs free state filing Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. Irs free state filing However, only your mother can treat her as a qualifying child. Irs free state filing This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Irs free state filing Special rule for divorced or separated parents (or parents who live apart). Irs free state filing   A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true. Irs free state filing The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all time during the last 6 months of 2013, whether or not they are or were married. Irs free state filing The child received over half of his or her support for the year from the parents. Irs free state filing The child is in the custody of one or both parents for more than half of 2013. Irs free state filing Either of the following statements is true. Irs free state filing The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. Irs free state filing If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Irs free state filing A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2013. Irs free state filing For details, see Publication 501. Irs free state filing Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. Irs free state filing Applying Rule 9 to divorced or separated parents (or parents who live apart). Irs free state filing   If a child is treated as the qualifying child of the noncustodial parent under the special rule just described for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. Irs free state filing However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC and other tax benefits listed earlier in this chapter. Irs free state filing If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child. Irs free state filing Example 1. Irs free state filing You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Irs free state filing Your AGI is $10,000. Irs free state filing Your mother’s AGI is $25,000. Irs free state filing Your son's father did not live with you or your son. Irs free state filing Under the Special rule for divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. Irs free state filing However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. Irs free state filing You and your mother did not have any child care expenses or dependent care benefits. Irs free state filing If you do not claim your son as a qualifying child, your mother can claim him as a qualifying child for the EIC and head of household filing status, if she qualifies for these tax benefits. Irs free state filing Example 2. Irs free state filing The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Irs free state filing Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Irs free state filing Example 3. Irs free state filing The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the EIC. Irs free state filing Your mother also claims him as a qualifying child for head of household filing status. Irs free state filing You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Irs free state filing The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Irs free state filing Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Irs free state filing ) if all of the following statements are true. Irs free state filing You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Irs free state filing Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Irs free state filing You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Irs free state filing You lived with that person in the United States for more than half of the year. Irs free state filing You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). Irs free state filing For more details about the tests to be a qualifying child, see Rule 8. Irs free state filing If you are a qualifying child of another taxpayer, you cannot claim the EIC. Irs free state filing This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Irs free state filing Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Irs free state filing Example. Irs free state filing You and your daughter lived with your mother all year. Irs free state filing You are 22 years old, unmarried, and attended a trade school full time. Irs free state filing You had a part-time job and earned $5,700. Irs free state filing You had no other income. Irs free state filing Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Irs free state filing She can claim the EIC if she meets all the other requirements. Irs free state filing Because you are your mother's qualifying child, you cannot claim the EIC. Irs free state filing This is so even if your mother cannot or does not claim the EIC. Irs free state filing Child of person not required to file a return. Irs free state filing   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Irs free state filing Example 1—return not required. Irs free state filing The facts are the same as in the last example except your mother had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Irs free state filing As a result, you are not your mother's qualifying child. Irs free state filing You can claim the EIC if you meet all the other requirements to do so. Irs free state filing Example 2—return filed to get refund of tax withheld. Irs free state filing The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. Irs free state filing She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Irs free state filing As a result, you are not your mother's qualifying child. Irs free state filing You can claim the EIC if you meet all the other requirements to do so. Irs free state filing Example 3—return filed to get EIC. Irs free state filing The facts are the same as in Example 2 except your mother claimed the EIC on her return. Irs free state filing Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. Irs free state filing As a result, you are your mother's qualifying child. Irs free state filing You cannot claim the EIC. Irs free state filing Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. Irs free state filing This chapter discusses Rules 11 through 14. Irs free state filing You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. Irs free state filing You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. Irs free state filing If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Irs free state filing If you have a qualifying child. Irs free state filing   If you meet Rule 8, you have a qualifying child. Irs free state filing If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. Irs free state filing Rule 11—You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. Irs free state filing If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2013. Irs free state filing It does not matter which spouse meets the age test, as long as one of the spouses does. Irs free state filing You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Irs free state filing If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1948, and before January 2, 1989. Irs free state filing If neither you nor your spouse meets the age test, you cannot claim the EIC. Irs free state filing Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Irs free state filing Death of spouse. Irs free state filing   If you are filing a joint return with your spouse who died in 2013, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. Irs free state filing Example 1. Irs free state filing You are age 28 and unmarried. Irs free state filing You meet the age test. Irs free state filing Example 2—spouse meets age test. Irs free state filing You are married and filing a joint return. Irs free state filing You are age 23 and your spouse is age 27. Irs free state filing You meet the age test because your spouse is at least age 25 but under age 65. Irs free state filing Example 3—spouse dies in 2013. Irs free state filing You are married and filing a joint return with your spouse who died in August 2013. Irs free state filing You are age 67. Irs free state filing Your spouse would have become age 65 in November 2013. Irs free state filing Because your spouse was under age 65 when she died, you meet the age test. Irs free state filing Rule 12—You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. Irs free state filing If you are filing a joint return, you meet this rule if: You checked both box 6a and box 6b on Form 1040 or 1040A, or You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $20,000 on that line. Irs free state filing If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. Irs free state filing If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. Irs free state filing Example 1. Irs free state filing In 2013, you were age 25, single, and living at home with your parents. Irs free state filing You worked and were not a student. Irs free state filing You earned $7,500. Irs free state filing Your parents cannot claim you as a dependent. Irs free state filing When you file your return, you claim an exemption for yourself by not checking the You box on line 5 of your Form 1040EZ and by entering $10,000 on that line. Irs free state filing You meet this rule. Irs free state filing You can claim the EIC if you meet all the other requirements. Irs free state filing Example 2. Irs free state filing The facts are the same as in Example 1, except that you earned $2,000. Irs free state filing Your parents can claim you as a dependent but decide not to. Irs free state filing You do not meet this rule. Irs free state filing You cannot claim the credit because your parents could have claimed you as a dependent. Irs free state filing Joint returns. Irs free state filing   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Irs free state filing   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Irs free state filing But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Irs free state filing Example 1—return filed to get refund of tax withheld. Irs free state filing You are 26 years old. Irs free state filing You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Irs free state filing Neither you nor your wife is required to file a tax return. Irs free state filing You do not have a child. Irs free state filing Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. Irs free state filing Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Irs free state filing They can claim exemptions for you and your wife if all the other tests to do so are met. Irs free state filing Example 2—return filed to get EIC. Irs free state filing The facts are the same as in Example 1except no taxes were taken out of your pay. Irs free state filing Also, you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. Irs free state filing Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. Irs free state filing Your parents cannot claim an exemption for either you or your wife. Irs free state filing Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Irs free state filing ) if all of the following statements are true. Irs free state filing You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Irs free state filing Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Irs free state filing You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Irs free state filing You lived with that person in the United States for more than half of the year. Irs free state filing You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). Irs free state filing For more details about the tests to be a qualifying child, see Rule 8. Irs free state filing If you are a qualifying child of another taxpayer, you cannot claim the EIC. Irs free state filing This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Irs free state filing Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Irs free state filing Example. Irs free state filing You lived with your mother all year. Irs free state filing You are age 26, unmarried, and permanently and totally disabled. Irs free state filing Your only income was from a community center where you went three days a week to answer telephones. Irs free state filing You earned $5,000 for the year and provided more than half of your own support. Irs free state filing Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Irs free state filing She can claim the EIC if she meets all the other requirements. Irs free state filing Because you are a qualifying child of your mother, you cannot claim the EIC. Irs free state filing This is so even if your mother cannot or does not claim the EIC. Irs free state filing Joint returns. Irs free state filing   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Irs free state filing   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Irs free state filing But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Irs free state filing Child of person not required to file a return. Irs free state filing   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Irs free state filing Example 1—return not required. Irs free state filing You lived all year with your father. Irs free state filing You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Irs free state filing You have no other income, no children, and provided more than half of your own support. Irs free state filing Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Irs free state filing As a result, you are not your father's qualifying child. Irs free state filing You can claim the EIC if you meet all the other requirements to do so. Irs free state filing Example 2—return filed to get refund of tax withheld. Irs free state filing The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. Irs free state filing He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Irs free state filing As a result, you are not your father's qualifying child. Irs free state filing You can claim the EIC if you meet all the other requirements to do so. Irs free state filing Example 3—return filed to get EIC. Irs free state filing The facts are the same as in Example 2 except your father claimed the EIC on his return. Irs free state filing Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. Irs free state filing As a result, you are your father's qualifying child. Irs free state filing You cannot claim the EIC. Irs free state filing Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. Irs free state filing If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Irs free state filing United States. Irs free state filing   This means the 50 states and the District of Columbia. Irs free state filing It does not include Puerto Rico or U. Irs free state filing S. Irs free state filing possessions such as Guam. Irs free state filing Homeless shelter. Irs free state filing   Your home can be any location where you regularly live. Irs free state filing You do not need a traditional home. Irs free state filing If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Irs free state filing Military personnel stationed outside the United States. Irs free state filing   U. Irs free state filing S. Irs free state filing military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. Irs free state filing Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. Irs free state filing You need to know the amount of your earned income to see if you meet the rule in this chapter. Irs free state filing You also need to know that amount to figure your EIC. Irs free state filing Rule 15—Earned Income Limits Your earned income must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Irs free state filing Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Irs free state filing Employee pay is earned income only if it is taxable. Irs free state filing Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Irs free state filing But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Irs free state filing Earned income is explained in detail in Rule 7 in chapter 1. Irs free state filing Figuring earned income. Irs free state filing   If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions. Irs free state filing   Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b or the Form 1040A instructions for lines 38a and 38b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b. Irs free state filing   When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Irs free state filing You will then reduce that amount by any amount included on that line and described in the following list. Irs free state filing Scholarship or fellowship grants not reported on a Form W-2. Irs free state filing A scholarship or fellowship grant that was not reported to you on a Form W-2 is not considered earned income for the earned income credit. Irs free state filing Inmate's income. Irs free state filing Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Irs free state filing This includes amounts received for work performed while in a work release program or while in a halfway house. Irs free state filing If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “PRI” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). Irs free state filing Pension or annuity from deferred compensation plans. Irs free state filing A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is not considered earned income for the earned income credit. Irs free state filing If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “DFC” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). Irs free state filing This amount may be reported in box 11 of your Form W-2. Irs free state filing If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. Irs free state filing Clergy. Irs free state filing   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also re
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Videos - American Sign Language (ASL)

Videos are hosted on the IRS YouTube channel. You are welcome to post the videos on your Web site as well.

 

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Minutes

Accessible Tax Forms (ASL)

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01:54

Additional Medicare Tax (ASL) Text 03:06
All About IRS.gov (ASL)

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00:58

Amending My Return - (ASL)

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01:52

Are You a Victim of Identity Theft? (ASL) Text 02:19
Careers at the IRS (ASL)

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00:55

Changed Your Name After Marriage or Divorce? (ASL)

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01:48

Charitable Contributions (ASL)

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00:59

Choosing a Tax Preparer (ASL) Text 02:04
Did the IRS Receive My Payment (ASL) Text 01:15
Direct Deposit (ASL)

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00:45

Do It Yourself Free Tax Preparation (ASL) Text 02:30
Do Your Taxes for Free: Sandwich Generation (ASL)

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02:40

Earned Income Tax Credit (ASL) Text 02:29
Education Tax Credits (ASL) Text 02:31
Electronic Federal Tax Payment System (ASL)

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01:03

Employer Identification Number (ASL)

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01:41

Estimated Tax Payments (ASL)

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02:04

Exempt Organizations Select Check (ASL) Text 01:24
Fair Market Value of Charitable Donations (ASL)

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02:33

File Your 1040-EZ Using Free File (ASL) Text 00:45
File Your Taxes for Free: Sandwich Generation (ASL)

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02:40

First-Time Homebuyer Credit Account Look-Up Tool (ASL)

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02:18

For Deaf Users of Relay Services (ASL)

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01:20

Free Help Preparing Your Tax Return (ASL) Text 01:54
Free IRS Tax Help (ASL) Text 01:26
Gambling Winnings and Losses (ASL) Text 02:28
Haven't Filed a Tax Return in Years? (ASL)

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01:16

Health Insurance on W-2 (ASL) Text 02:01
Help for Disaster Victims (ASL)

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02:07

Help Yourself! (ASL) Text 02:12
Home Office Deduction (ASL)

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01:49

How to Get 1040 Forms (ASL) Text 01:50
How to Use the Where's My Refund? Tool (ASL) Text 03:42
Innocent Spouse Relief (ASL)

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03:45

IRS Balance Due Inquiry (ASL) Text 01:15
IRS Efforts On Identity Theft (ASL) Text 02:13
IRS Identity Theft FAQ: First Steps for Victims (ASL) Text 02:54
IRS Identity Theft FAQ: Going After The Bad Guys (ASL) Text 01:57
IRS Information Available in Spanish (ASL)

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01:19

IRS Tax Forms and Publications (ASL)

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01:51

IRS Tax Payment Options (ASL)

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02:31

IRS Withholding Calculator (ASL) Text 02:34
Is Social Security Taxable? (ASL)

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02:05

Job Search Expenses (ASL)

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00:56

Last-Minute Tax Tips (ASL) Text 02:16
Lien Withdrawal (ASL) Text 02:16
Medical and Dental Expenses (ASL) Text 02:59
Message to Taxpayers Text 02:52
Military Tax Tips (ASL)

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02:04

Miscellaneous Income (ASL)

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02:30

Moving Expenses (ASL)

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02:02

Need More Time to File Your Taxes (ASL) Text 01:38
Online Payment Agreement (ASL)

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01:45

Owe More Taxes Than You Expected (ASL)

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01:35

Owe Taxes But Can't Pay (ASL)

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01:18

Phishing-Malware (ASL)

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Preparing for Disasters (ASL)

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01:26

Protect Yourself From Identity Theft (ASL) Text 02:59
Received a Letter from the IRS? (ASL)

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01:24

Record Keeping(ASL)

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01:02

Renting Your Vacation Home (ASL) Text 02:14
Required Withdrawals from Your IRA (ASL) Text 01:57
Savings Bonds (ASL)

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01:33

Selling Your Home (ASL)

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02:01

Simplified Home Office Deduction (ASL) Text 02:28
Small Tax-Exempts Annual Reporting Reminder (ASL)

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01:43

Split Refunds – Savings Bonds (ASL)

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01:14

Standard Versus Itemized Deductions (ASL)

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01:58

Summer Day Camp Expenses (ASL)

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01:06

Tanning Tax Fitness Center Exception (ASL)

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01:35

Tap into IRS for Accessible Tax Information (ASL)

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01:52

Tax Information About Same-Sex Marriage (ASL) Text 01:52
Tax Refund Scams (ASL)

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02:23

Tax Return Errors (ASL)

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03:14

Tax Scam (ASL)

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00:60

Taxable and Nontaxable Income (ASL)

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02:08

Taxpayer Assistance Centers (ASL)

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01:37

Top Tax Return Mistakes (ASL)

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Undelivered Refunds  (ASL)

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Understanding Taxes (ASL)

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Volunteer Income Tax Assistance Recruitment (ASL)

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W-2 Missing? (ASL)

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What If? (ASL)

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When Will I Get My Refund? (ASL) Text 02:42
Where Taxpayers With Disabilities Can Find Online Help from the IRS (ASL) Text 02:03
Your Guide to an IRS Audit (ASL)

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02:37

 

 


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The Irs Free State Filing

Irs free state filing Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. Irs free state filing Para pedir formularios y publicaciones. Irs free state filing Preguntas sobre los impuestos. Irs free state filing Todo material en esta publicación puede ser reimpreso gratuitamente. Irs free state filing Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. Irs free state filing Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. Irs free state filing Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. Irs free state filing Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. Irs free state filing Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. Irs free state filing Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. Irs free state filing Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. Irs free state filing Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. Irs free state filing La mayor parte de estos cambios se abordan en más detalle en esta publicación. Irs free state filing Acontecimientos futuros. Irs free state filing  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. Irs free state filing irs. Irs free state filing gov/pub17sp. Irs free state filing Impuesto Adicional del Medicare. Irs free state filing  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. Irs free state filing 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. Irs free state filing El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Irs free state filing Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. Irs free state filing Impuesto sobre los ingresos netos de inversión. Irs free state filing  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Irs free state filing Este impuesto es el 3. Irs free state filing 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Irs free state filing Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. Irs free state filing Cambio en las tasas tributarias. Irs free state filing  La tasa tributaria mayor es de 39. Irs free state filing 6%. Irs free state filing Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. Irs free state filing Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. Irs free state filing  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. Irs free state filing Vea el capítulo 16 . Irs free state filing Gastos médicos y dentales. Irs free state filing  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. Irs free state filing 5% si usted o su cónyuge tiene 65 años de edad o más). Irs free state filing Vea el capítulo 21 . Irs free state filing Aumento de la cantidad de la exención personal para determinados contribuyentes. Irs free state filing  La exención personal que le corresponde a usted ha aumentado a $3,900. Irs free state filing Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Irs free state filing Vea el capítulo 3 . Irs free state filing Límite sobre las deducciones detalladas. Irs free state filing  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Irs free state filing Vea el capítulo 29 . Irs free state filing Matrimonio entre el mismo sexo. Irs free state filing  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. Irs free state filing Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. Irs free state filing Vea el capítulo 2 . Irs free state filing Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. Irs free state filing Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . Irs free state filing Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). Irs free state filing  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). Irs free state filing Vea el capítulo 5 . Irs free state filing Créditos tributarios que vencen. Irs free state filing  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. Irs free state filing Usted no puede reclamar ninguno de éstos en su declaración del año 2013. Irs free state filing Vea el capítulo 37 . Irs free state filing Esquemas de inversión de tipo Ponzi. Irs free state filing  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. Irs free state filing Vea el capítulo 25 . Irs free state filing Método simplificado para la deducción por oficina en el hogar. Irs free state filing  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. Irs free state filing Vea la Publicación 587, disponible en inglés. Irs free state filing Tarifas estándar por milla. Irs free state filing  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. Irs free state filing Vea el capítulo 26 . Irs free state filing Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. Irs free state filing Vea el capítulo 21 . Irs free state filing Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. Irs free state filing Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Irs free state filing Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. Irs free state filing Muchos de estos asuntos se explican más adelante en esta publicación. Irs free state filing Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. Irs free state filing  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. Irs free state filing Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. Irs free state filing Vea el capítulo 1 . Irs free state filing Proteja su documentación tributaria contra el robo de identidad. Irs free state filing  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. Irs free state filing Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. Irs free state filing Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. Irs free state filing Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . Irs free state filing Números de identificación del contribuyente. Irs free state filing  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. Irs free state filing Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. Irs free state filing Por lo general, este número es el número de Seguro Social de la persona. Irs free state filing Vea el capítulo 1 . Irs free state filing Ingreso de fuentes en el extranjero. Irs free state filing  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. Irs free state filing Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. Irs free state filing Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). Irs free state filing Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. Irs free state filing Para más detalles, vea la Publicación 54, Tax Guide for U. Irs free state filing S. Irs free state filing Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. Irs free state filing Activos financieros extranjeros. Irs free state filing  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. Irs free state filing Vea www. Irs free state filing IRS. Irs free state filing gov/form8938, en inglés, para más detalles. Irs free state filing Prórroga automática de 6 meses para presentar la declaración de impuestos. Irs free state filing  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. Irs free state filing Vea el capítulo 1 . Irs free state filing Incluya su número de teléfono en la declaración. Irs free state filing  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. Irs free state filing Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. Irs free state filing Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. Irs free state filing Pago de los impuestos. Irs free state filing   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. Irs free state filing Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. Irs free state filing Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. Irs free state filing Vea el capítulo 1 . Irs free state filing Maneras más rápidas de presentar su declaración. Irs free state filing  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. Irs free state filing Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. Irs free state filing Vea el capítulo 1 . Irs free state filing Presentación electrónica gratuita de la declaración. Irs free state filing  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. Irs free state filing Vea el capítulo 1 . Irs free state filing Cambio de dirección. Irs free state filing  Si cambia de dirección, debe notificarle al IRS. Irs free state filing Vea el tema titulado Cambio de Dirección , en el capítulo 1. Irs free state filing Reembolsos de una declaración presentada fuera de plazo. Irs free state filing  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. Irs free state filing Vea el capítulo 1 . Irs free state filing Declaraciones de impuestos frívolas. Irs free state filing  El IRS ha publicado una lista de posturas identificadas como frívolas. Irs free state filing La multa por presentar una declaración de impuestos frívola es de $5,000. Irs free state filing Vea el capítulo 1 . Irs free state filing Reclamación errónea de reembolso o crédito. Irs free state filing  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. Irs free state filing Vea el capítulo 1 . Irs free state filing Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. Irs free state filing   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. Irs free state filing Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. Irs free state filing Servicio a los contribuyentes. Irs free state filing  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. Irs free state filing Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Irs free state filing Mandato para preparadores de impuestos sobre el sistema e-file. Irs free state filing  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. Irs free state filing Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. Irs free state filing Inspector General del Tesoro para la Administración Tributaria. Irs free state filing   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). Irs free state filing Puede mantenerse anónimo. Irs free state filing Fotografías de niños desaparecidos. Irs free state filing  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). Irs free state filing Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. Irs free state filing Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. Irs free state filing Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. Irs free state filing La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. Irs free state filing Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. Irs free state filing Cómo está organizada esta publicación. Irs free state filing   Esta publicación sigue de cerca el Formulario 1040, U. Irs free state filing S. Irs free state filing Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. Irs free state filing Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. Irs free state filing Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. Irs free state filing No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. Irs free state filing Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. Irs free state filing   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. Irs free state filing Qué se incluye en esta publicación. Irs free state filing   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. Irs free state filing La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. Irs free state filing Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. Irs free state filing Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. Irs free state filing La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. Irs free state filing   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. Irs free state filing También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. Irs free state filing   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. Irs free state filing Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. Irs free state filing Iconos. Irs free state filing   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. Irs free state filing Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. Irs free state filing Qué no se incluye en esta publicación. Irs free state filing   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. Irs free state filing Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). Irs free state filing   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. Irs free state filing Publicación 535, Business Expenses (Gastos de negocios), en inglés. Irs free state filing Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. Irs free state filing Ayuda del IRS. Irs free state filing   Existen muchas maneras en que puede obtener ayuda del IRS. Irs free state filing Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Irs free state filing Comentarios y sugerencias. Irs free state filing   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Irs free state filing   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs free state filing NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Irs free state filing Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. Irs free state filing   Usted nos puede enviar comentarios desde la página web www. Irs free state filing irs. Irs free state filing gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). Irs free state filing   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Irs free state filing Para pedir formularios y publicaciones. Irs free state filing   Visite www. Irs free state filing irs. Irs free state filing gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. Irs free state filing  Internal Revenue Service 1201 N. Irs free state filing Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Irs free state filing   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Irs free state filing gov/espanol o llame al 1-800-829-1040. Irs free state filing No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. Irs free state filing Misión del IRS. Irs free state filing   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. Irs free state filing Tabla 1. Irs free state filing Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. Irs free state filing Un sitio en Internet o una dirección de correo electrónico. Irs free state filing Una dirección que podría necesitar. Irs free state filing Documentos que debería mantener en su documentación personal. Irs free state filing Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. Irs free state filing Un número de teléfono importante. Irs free state filing Información que podría necesitar. Irs free state filing Prev  Up  Next   Home   More Online Publications