Turbotax 2011 Free EditionTurbotax 2011 DeluxeFiling 2007 Tax Return LatePrint Tax Form 1040xTurbotax For Military Members Free1040expressAarp Tax Preparation1040x E FileIrs 2012 1040 Tax FormTaxact Amend 2010 Return2013 Ez Tax FormsIrs Com GovAmended Return Form140xAmendment Form For TaxesMontana State Tax Form 2011Turbo Tax 2013Tax Act 2011 Free DownloadTurbotax FreeTurbotax File 2010 Tax ReturnState Tax File FreeH&r Block Free Tax FileFile Income Tax 20142010 Tax FilingHow To File Tax ExtensionCan I Efile A 2011 Tax ReturnIrs GovAarp Tax LocationsH And R Block E FileHow To File An Amended Return For 2012Free Tax FilingAmend 2012 Tax ReturnFile Free Tax ReturnHr Block 2010Www H&r Block2012 Ez Tax FormFreetaxusa2012Does A Student Need To File TaxesTax Forms 2011 1040Free 1040ez
1040z Part Three - Quarterly Filing Information Table of Contents 12. 1040z Filing Form 720Attachments to Form 720. 1040z Conditions to allowance. 1040z 13. 1040z Payment of TaxesHow To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule 14. 1040z Penalties and Interest 15. 1040z Examination and Appeal Procedures 16. 1040z Rulings Program 17. 1040z How To Get Tax Help 18. 1040z Appendix Prev Up Next Home More Online Publications
2014 and Prior Year Filing Season Statistics
2014 Filing Season Statistics
Find filing season statistics showing cumulative and comparative totals from the 2014 and 2013 tax return filing seasons, starting February 7, 2014.
2013 Filing Season Statistics
Find filing season statistics showing cumulative and comparative totals from the 2013 and 2012 tax return filing seasons, starting March 1, 2013.
2012 Filing Season Statistics
Find filing season statistics showing cumulative and comparative totals from the 2012 and 2011 tax return filing seasons, starting March 16, 2012.
01/18/13 End-of-year filing season statistics for 2012
2011 Filing Season Statistics
Find weekly filing season statistics showing cumulative and comparative totals from the 2011 and 2010 tax return filing seasons, starting Feb. 25, 2011.
2010 Filing Season Statistics
Find weekly filing season statistics showing cumulative and comparative totals from the 2010 and 2009 tax return filing seasons, starting March 26, 2010.
For More Information
For other tax statistics, visit Tax Statistics - Produced by the Statistics of Income Division and Other Areas of the Internal Revenue Service.
Page Last Reviewed or Updated: 28-Mar-2014
1040z Publication 596 - Introductory Material Table of Contents Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have A Child To Qualify For The EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific information? Is There Help Online? What's New for 2013 Reminders Future Developments For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www. 1040z irs. 1040z gov/pub596. 1040z What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $51,567. 1040z A tax credit usually means more money in your pocket. 1040z It reduces the amount of tax you owe. 1040z The EIC may also give you a refund. 1040z Can I Claim the EIC? To claim the EIC, you must meet certain rules. 1040z These rules are summarized in Table 1. 1040z Table 1. 1040z Earned Income Credit in a Nutshell First, you must meet all the rules in this column. 1040z Second, you must meet all the rules in one of these columns, whichever applies. 1040z Third, you must meet the rule in this column. 1040z Chapter 1. 1040z Rules for Everyone Chapter 2. 1040z Rules If You Have a Qualifying Child Chapter 3. 1040z Rules If You Do Not Have a Qualifying Child Chapter 4. 1040z Figuring and Claiming the EIC 1. 1040z 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. 1040z 2. 1040z You must have a valid social security number. 1040z 3. 1040z Your filing status cannot be Married filing separately. 1040z 4. 1040z You must be a U. 1040z S. 1040z citizen or resident alien all year. 1040z 5. 1040z You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). 1040z 6. 1040z Your investment income must be $3,300 or less. 1040z 7. 1040z You must have earned income. 1040z 8. 1040z Your child must meet the relationship, age, residency, and joint return tests. 1040z 9. 1040z Your qualifying child cannot be used by more than one person to claim the EIC. 1040z 10. 1040z You cannot be a qualifying child of another person. 1040z 11. 1040z You must be at least age 25 but under age 65. 1040z 12. 1040z You cannot be the dependent of another person. 1040z 13. 1040z You cannot be a qualifying child of another person. 1040z 14. 1040z You must have lived in the United States more than half of the year. 1040z 15. 1040z 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. 1040z Do I Need This Publication? Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. 1040z You are one of those people if any of the following statements are true for 2013. 1040z You are filing Schedule E (Form 1040). 1040z You are reporting income from the rental of personal property not used in a trade or business. 1040z You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). 1040z You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. 1040z If none of the statements above apply to you, your tax form instructions have all the information you need to find out if you can claim the EIC and to figure the amount of your EIC. 1040z You do not need this publication. 1040z But you can read it to find out whether you can take the EIC and to learn more about the EIC. 1040z Do I Have To Have A Child To Qualify For The EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $14,340 ($19,680 if married filing jointly). 1040z See chapter 3. 1040z How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure the amount of your credit, or you can figure it yourself. 1040z To figure it yourself, you can complete a worksheet in the instructions for the form you file. 1040z To find out how to have the IRS figure it for you, see chapter 4. 1040z How Can I Quickly Locate Specific information? You can use the index to look up specific information. 1040z In most cases, index entries will point you to headings, tables, or a worksheet. 1040z Is There Help Online? Yes. 1040z You can use the EITC Assistant at www. 1040z irs. 1040z gov/eitc to find out if you may be eligible for the credit. 1040z The EITC Assistant is available in English and Spanish. 1040z What's New for 2013 Earned income amount is more. 1040z The maximum amount of income you can earn and still get the credit has increased. 1040z You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). 1040z Your adjusted gross income also must be less than the amount in the above list that applies to you. 1040z For details, see Rules 1 and 15. 1040z Investment income amount is more. 1040z The maximum amount of investment income you can have and still get the credit has increased to $3,300. 1040z See Rule 6—Your Investment Income Must Be $3,300 or Less . 1040z Reminders Increased EIC on certain joint returns. 1040z . 1040z A married person filing a joint return may get more EIC than someone with the same income but a different filing status. 1040z As a result, the EIC table has different columns for married persons filing jointly than for everyone else. 1040z When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. 1040z Earned income credit has no effect on certain welfare benefits. 1040z Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. 1040z These programs include the following. 1040z Temporary Assistance for Needy Families (TANF). 1040z Medicaid. 1040z Supplemental security income (SSI). 1040z Supplemental Nutrition Assistance Program (food stamps). 1040z Low-income housing. 1040z In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. 1040z Check with your local benefit coordinator to find out if your refund will affect your benefits. 1040z Do not overlook your state credit. 1040z If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. 1040z For a list of states that offer a state EIC, go to www. 1040z irs. 1040z gov/eitc. 1040z EIC questioned by IRS. 1040z The IRS may ask you to provide documents to prove you are entitled to claim the EIC. 1040z We will tell you what documents to send us. 1040z These may include: birth certificates, school records, etc. 1040z The process of establishing your eligibility will delay your refund. 1040z Spanish version of Publication 596. 1040z You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. 1040z It is a Spanish translation of Publication 596. 1040z See How To Get Tax Help to find out how to order this and other IRS forms and publications. 1040z Photographs of missing children. 1040z The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040z Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040z You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040z Comments and suggestions. 1040z We welcome your comments about this publication and your suggestions for future editions. 1040z You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. 1040z NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040z Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040z You can send your comments from www. 1040z irs. 1040z gov/formspubs/. 1040z Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040z ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040z Ordering forms and publications. 1040z Visit www. 1040z irs. 1040z gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040z Internal Revenue Service 1201 N. 1040z Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040z If you have a tax question, check the information available on IRS. 1040z gov or call 1-800-829-1040. 1040z We cannot answer tax questions sent to either of the above addresses. 1040z Prev Up Next Home More Online Publications