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File Only State Taxes Online Free

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File Only State Taxes Online Free

File only state taxes online free Index A Accountable plan, Accountable plans. File only state taxes online free Additional Medicare Tax, What's New, Introduction, Additional Medicare Tax. File only state taxes online free Administrators, Teachers or administrators. File only state taxes online free American Samoa, Residents of Puerto Rico, the U. File only state taxes online free S. File only state taxes online free Virgin Islands, Guam, the CNMI, and American Samoa. File only state taxes online free , Specified U. File only state taxes online free S. File only state taxes online free possessions. File only state taxes online free Assistance (see Tax help) C Cantors, Cantors. File only state taxes online free Christian Science Practitioners, Table 1. File only state taxes online free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners. File only state taxes online free , Christian Science Practitioners and Readers, Members of the Clergy Readers, Table 1. File only state taxes online free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers. File only state taxes online free , Christian Science Practitioners and Readers Common-law employee, Common-law employee. File only state taxes online free Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U. File only state taxes online free S. File only state taxes online free Virgin Islands, Guam, the CNMI, and American Samoa. File only state taxes online free , Specified U. File only state taxes online free S. File only state taxes online free possessions. File only state taxes online free Comprehensive example, Comprehensive Example, Attachment 2—John E. File only state taxes online free White011-00-2222 Worksheet 4. File only state taxes online free Figuring Net Self-Employment Income for Schedule SE (Form 1040) Credit Earned income, Earned Income Credit Retirement savings contributions, Retirement savings contributions credit. File only state taxes online free D Deduction for self-employment tax, Deduction for SE Tax E Earned income credit, Earned Income Credit Effective date Exemption from FICA taxes, Effective date. File only state taxes online free Exemption from self-employment (SE) tax, Effective date of exemption. File only state taxes online free , Effective date of exemption. File only state taxes online free Employment status, Employment status for other tax purposes. File only state taxes online free Estimated tax, Income Tax Withholding and Estimated Tax Exclusion, foreign earned income, Foreign Earned Income Exemption Form 4029, Table 2. File only state taxes online free The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029 Form 4361, Table 2. File only state taxes online free The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361 From FICA taxes, Exemption From FICA Taxes From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. File only state taxes online free F Federal Insurance Contributions Act (see FICA) FICA Earnings covered, Table 1. File only state taxes online free Are Your Ministerial Earnings* Covered Under FICA or SECA? Effective date of exemption, Effective date. File only state taxes online free Election to exclude church employees, Election by Church To Exclude Its Employees From FICA Coverage Filing requirements for most taxpayers, Filing Your Return Foreign earned income, Foreign Earned Income Form 1040, Excess rental allowance. File only state taxes online free , Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax. File only state taxes online free , Form 1040, , 1040-ES, Income Tax Withholding and Estimated Tax 1040X, Refunds of SE tax. File only state taxes online free , Refunds of SE tax paid. File only state taxes online free 2106-EZ, 4029, Table 2. File only state taxes online free The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029, Exemption from SE tax. File only state taxes online free 4361, Table 2. File only state taxes online free The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361, Exemption from SE tax. File only state taxes online free 8959, What's New, Introduction, Additional Medicare Tax. File only state taxes online free 941, Forms 941, 943, and 944. File only state taxes online free 943, Forms 941, 943, and 944. File only state taxes online free 944, Forms 941, 943, and 944. File only state taxes online free Schedule A (Form 1040), Schedule C-EZ (Form 1040), Schedule SE (Form 1040), SS-8, Form SS-8. File only state taxes online free Free tax services, Free help with your tax return. File only state taxes online free G Gross income Amounts included in, Amounts included in gross income. File only state taxes online free Amounts not included in, Amounts not included in gross income. File only state taxes online free Guam, Residents of Puerto Rico, the U. File only state taxes online free S. File only state taxes online free Virgin Islands, Guam, the CNMI, and American Samoa. File only state taxes online free , Specified U. File only state taxes online free S. File only state taxes online free possessions. File only state taxes online free H Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers Help (see Tax help) Home ownership, exclusion of allowance, Home ownership. File only state taxes online free , Cantors. File only state taxes online free House or parsonage, fair rental value, Fair rental value of parsonage. File only state taxes online free I Income tax Estimated tax, Income Tax Withholding and Estimated Tax Income and expenses, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Withholding, Income Tax Withholding and Estimated Tax Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). File only state taxes online free K Keogh (H. File only state taxes online free R. File only state taxes online free 10) plans, Retirement plans for the self-employed. File only state taxes online free L Lay employees (see Religious workers) Living abroad, Overseas duty. File only state taxes online free , Foreign Earned Income M Members of recognized religious sects, Table 1. File only state taxes online free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Members of religious orders, Table 1. File only state taxes online free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. File only state taxes online free , Earnings—Members of Religious Orders Ministerial services, exemption for Christian Science practitioners and readers, Christian Science Practitioners and Readers Members of religious orders, Members of Religious Orders Ministers, Ministers Ministers, Table 1. File only state taxes online free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Ministers, Ministers defined. File only state taxes online free , Form SS-8. File only state taxes online free , Ministers, Members of the Clergy, Refunds of SE tax. File only state taxes online free , Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Retired, Retired ministers. File only state taxes online free Missionary team, married couple, Married Couple Missionary Team N Nonaccountable plan, Nonaccountable plan. File only state taxes online free Nonfarm optional method, Nonfarm Optional Method Nonresident aliens, U. File only state taxes online free S. File only state taxes online free Citizens and Resident and Nonresident Aliens O Offerings and fees, Amounts included in gross income. File only state taxes online free , Offerings and Fees Overseas duty, Overseas duty. File only state taxes online free , Foreign Earned Income P Parsonage allowance, Amounts included in gross income. File only state taxes online free , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Cantors. File only state taxes online free Publications (see Tax help) Puerto Rico, Residents of Puerto Rico, the U. File only state taxes online free S. File only state taxes online free Virgin Islands, Guam, the CNMI, and American Samoa. File only state taxes online free , Specified U. File only state taxes online free S. File only state taxes online free possessions. File only state taxes online free Q Qualified retirement plan, Retirement plans for the self-employed. File only state taxes online free R Refunds, self-employment tax, Refunds of SE tax. File only state taxes online free , Refunds of SE tax paid. File only state taxes online free Reimbursements, Employee reimbursement arrangements. File only state taxes online free Religious orders, members of, Table 1. File only state taxes online free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. File only state taxes online free , Earnings—Members of Religious Orders Religious workers, Table 1. File only state taxes online free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church Employees) Rental allowance, Amounts included in gross income. File only state taxes online free , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances. File only state taxes online free , Cantors. File only state taxes online free Resident aliens, U. File only state taxes online free S. File only state taxes online free Citizens and Resident and Nonresident Aliens Retired ministers, Retired ministers. File only state taxes online free Retirement savings arrangements, Retirement Savings Arrangements Retirement savings contributions credit, Retirement savings contributions credit. File only state taxes online free Royalty income from books, Books or articles. File only state taxes online free S SECA, Table 1. File only state taxes online free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Social Security Coverage Sects, members of recognized religious, Table 1. File only state taxes online free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Self-Employment Contributions Act (see SECA) Self-employment tax Deduction, Deduction for SE Tax Exemption, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. File only state taxes online free , Exemption from SE tax. File only state taxes online free Maximum earnings, Earnings Subject to SE Tax Nonfarm optional method, Nonfarm Optional Method Refunds of, Refunds of SE tax. File only state taxes online free , Refunds of SE tax paid. File only state taxes online free Regular method, Regular Method Self-employment, net earnings from, Self-Employment Tax: Figuring Net Earnings, More information. File only state taxes online free SIMPLE plan, Retirement plans for the self-employed. File only state taxes online free Simplified employee pension (SEP) plan, Retirement plans for the self-employed. File only state taxes online free Social security coverage, Social Security Coverage T Tax help, How To Get Tax Help Tax-free income, deductibility of expenses, Expenses Allocable to Tax-Free Income Tax-sheltered annuity plans, Tax-sheltered annuity plans. File only state taxes online free Teachers, Teachers or administrators. File only state taxes online free Theological students, Theological students. File only state taxes online free Traveling evangelists, Traveling evangelists. File only state taxes online free U U. File only state taxes online free S. File only state taxes online free citizens, U. File only state taxes online free S. File only state taxes online free Citizens and Resident and Nonresident Aliens U. File only state taxes online free S. File only state taxes online free Virgin Islands, Residents of Puerto Rico, the U. File only state taxes online free S. File only state taxes online free Virgin Islands, Guam, the CNMI, and American Samoa. File only state taxes online free , Specified U. File only state taxes online free S. File only state taxes online free possessions. File only state taxes online free V Vow of poverty, Table 1. File only state taxes online free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Vow of poverty. File only state taxes online free , Services performed outside the order. File only state taxes online free , Effect of employee status. File only state taxes online free , Exemption From Self-Employment (SE) Tax, Earnings—Members of Religious Orders Prev  Up     Home   More Online Publications
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IRS - Collecting Revenue

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These tables provide an overview of the main IRS functions: processing tax returns and collecting revenue. Much of these data are published by fiscal year; however, historical tax collection data are also available, as well as projections of returns to be filed in the future.

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Fiscal Year Data

The tables below were originally published in the IRS Data Book, which is IRS Publication 55B, and are complied by various divisions throughout the IRS. The IRS's fiscal year runs from October 1 to September 30.


Summary of Internal Revenue Collections

Internal Revenue Collections and Refunds
Internal Revenue collections and refunds, by type of tax, including corporation, individual, employment, estate, gift, and excise taxes.

Internal Revenue Gross Collections

Internal Revenue Gross Collections
These tables breakout the total taxes paid by type of tax, including corporation, individual, employment, estate & gift, and excise taxes.


Internal Revenue Gross Collections
Shown by state and by type of tax, including corporation, individual and employment, railroad retirement, unemployment insurance, estate, gift, and excise taxes.

•  Prior to 2000, gross collections were reported by IRS region and district, as shown in the tables below.

Fiscal Years available: 
1999    1998    1997    1996    1995

Summary of Number of Returns

Number of Returns Filed
These tables provide a summary of returns filed, by tax type, including income, estate, gift, employment, and excise taxes, as well as tax-exempt organizations, employee plan, and supplemental documents.

Number of Returns Filed
These tables provide a summary of returns filed, by tax type and state, including income, estate, gift, employment, and excise taxes, as well as tax-exempt organizations, employee plan, and supplemental documents.
by Type of Return and State

•  From 1995 to 1999, the number of returns filed are available by IRS region and district. 
by type of tax and fiscal years
1999     1998     1997     1996     1995

Number of Returns Filed Electronically, by Type of Return and State
The number of tax returns filed electronically is available broken out by state.  Also included are the breakouts for online filers and paid-preparer filed returns.

Selected Information from Returns Filed
For many years, IRS published information from filed returns.  Details cover the presidential election campaign fund, contributions to reduce public debt, the earned income tax credit, and IRS master file accounts.

Fiscal Years available:   
2005     2004     2003     2002     2001     2000     1999     1998     1997     1996     1995


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SOI Historical Tables

The following tables are part of the SOI Historical tables published in the SOI Bulletin.

Treasury Department Gross Tax Collections
Classified by: Amounts collected, by quarter and fiscal year, by type of return
Fiscal Years covered: 1987-2007
                                        
Federal Excise Taxes Reported to or Collected by the IRS, Alcohol and Tobacco Tax and Trade Bureau, and Customs Service

 

Classified by:

Fiscal Years
covered:

Type of excise tax (including luxury taxes, fuel, sport fishing equipment, environmental taxes, wine, beer, tobacco, etc.), by fiscal year

1999-2007

 


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Filing Projections for Selected Tax Returns

Projections of Federal Tax Return Filings: Calendar Years 2005-2012
                              
    • SOI Bulletin article This article discusses the return projections in detail, including the effects of new forms and e-file.  Projection highlights and methodology are also included.
                                                        
    • Data table Filing projections are broken out by form types and method of filing (where multiple options are available).

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Issuing Refunds  |  Enforcing Laws

Assisting Taxpayers  |  Managing the System

IRS Tax Compliance Activities  |  Taxpayer Compliance Research

 

 

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Page Last Reviewed or Updated: 25-Feb-2014

The File Only State Taxes Online Free

File only state taxes online free 5. File only state taxes online free   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. File only state taxes online free You may be able to reduce your federal income tax by claiming one or more of these credits. File only state taxes online free Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. File only state taxes online free For more information, see Publication 524, Credit for the Elderly or the Disabled. File only state taxes online free You can take the credit only if you file Form 1040 or Form 1040A. File only state taxes online free You cannot take the credit if you file Form 1040EZ or Form 1040NR. File only state taxes online free Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. File only state taxes online free You are a qualified individual. File only state taxes online free Your income is not more than certain limits. File only state taxes online free  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. File only state taxes online free   Qualified Individual You are a qualified individual for this credit if you are a U. File only state taxes online free S. File only state taxes online free citizen or resident alien, and either of the following applies. File only state taxes online free You were age 65 or older at the end of 2013. File only state taxes online free You were under age 65 at the end of 2013 and all three of the following statements are true. File only state taxes online free You retired on permanent and total disability (explained later). File only state taxes online free You received taxable disability income for 2013. File only state taxes online free On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). File only state taxes online free Age 65. File only state taxes online free You are considered to be age 65 on the day before your 65th birthday. File only state taxes online free Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. File only state taxes online free Figure 5-A. File only state taxes online free Are You a Qualified Individual? This image is too large to be displayed in the current screen. File only state taxes online free Please click the link to view the image. File only state taxes online free Figure 5-A, Are you a qualified individual? U. File only state taxes online free S. File only state taxes online free citizen or resident alien. File only state taxes online free   You must be a U. File only state taxes online free S. File only state taxes online free citizen or resident alien (or be treated as a resident alien) to take the credit. File only state taxes online free Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. File only state taxes online free Exceptions. File only state taxes online free   You may be able to take the credit if you are a nonresident alien who is married to a U. File only state taxes online free S. File only state taxes online free citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. File only state taxes online free S. File only state taxes online free resident alien. File only state taxes online free If you make that choice, both you and your spouse are taxed on your worldwide income. File only state taxes online free   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. File only state taxes online free S. File only state taxes online free citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. File only state taxes online free S. File only state taxes online free resident alien for the entire year. File only state taxes online free In that case, you may be allowed to take the credit. File only state taxes online free   For information on these choices, see chapter 1 of Publication 519, U. File only state taxes online free S. File only state taxes online free Tax Guide for Aliens. File only state taxes online free Married persons. File only state taxes online free   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. File only state taxes online free However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. File only state taxes online free Head of household. File only state taxes online free   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. File only state taxes online free See Publication 524 and Publication 501. File only state taxes online free Under age 65. File only state taxes online free   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). File only state taxes online free You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. File only state taxes online free You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. File only state taxes online free   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. File only state taxes online free If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. File only state taxes online free Permanent and total disability. File only state taxes online free   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. File only state taxes online free A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. File only state taxes online free See Physician's statement , later. File only state taxes online free Substantial gainful activity. File only state taxes online free   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. File only state taxes online free   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. File only state taxes online free   Substantial gainful activity is not work you do to take care of yourself or your home. File only state taxes online free It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. File only state taxes online free However, doing this kind of work may show that you are able to engage in substantial gainful activity. File only state taxes online free    Figure 5-B. File only state taxes online free Income Limits IF your filing status is. File only state taxes online free . File only state taxes online free . File only state taxes online free THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. File only state taxes online free . File only state taxes online free . File only state taxes online free OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. File only state taxes online free . File only state taxes online free . File only state taxes online free single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. File only state taxes online free Physician's statement. File only state taxes online free   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. File only state taxes online free   You do not have to file this statement with your tax return, but you must keep it for your records. File only state taxes online free The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. File only state taxes online free Veterans. File only state taxes online free   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. File only state taxes online free VA Form 21-0172 must be signed by a person authorized by the VA to do so. File only state taxes online free You can get this form from your local VA regional office. File only state taxes online free Physician's statement obtained in earlier year. File only state taxes online free   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. File only state taxes online free For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. File only state taxes online free If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. File only state taxes online free   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. File only state taxes online free Disability income. File only state taxes online free   If you are under age 65, you must also have taxable disability income to qualify for the credit. File only state taxes online free   Disability income must meet the following two requirements. File only state taxes online free It must be paid under your employer's accident or health plan or pension plan. File only state taxes online free It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. File only state taxes online free Payments that are not disability income. File only state taxes online free   Any payment you receive from a plan that does not provide for disability retirement is not disability income. File only state taxes online free Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. File only state taxes online free   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. File only state taxes online free Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. File only state taxes online free Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. File only state taxes online free Figuring the credit yourself. File only state taxes online free   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). File only state taxes online free Next, fill out Schedule R (Form 1040A or 1040), Part III. File only state taxes online free Credit figured for you. File only state taxes online free   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). File only state taxes online free If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. File only state taxes online free Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. File only state taxes online free The credit can be up to 35% of your expenses. File only state taxes online free To qualify, you must pay these expenses so you can work or look for work. File only state taxes online free If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. File only state taxes online free If the correct information is not shown, the credit may be reduced or disallowed. File only state taxes online free You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. File only state taxes online free For more information, see Publication 503, Child and Dependent Care Expenses. File only state taxes online free Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. File only state taxes online free The EIC is available to persons with or without a qualifying child. File only state taxes online free Credit has no effect on certain welfare benefits. File only state taxes online free   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. File only state taxes online free These programs include the following. File only state taxes online free Medicaid and supplemental security income (SSI). File only state taxes online free Supplemental Nutrition Assistance Program (food stamps). File only state taxes online free Low-income housing. File only state taxes online free Temporary Assistance for Needy Families (TANF). File only state taxes online free  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. File only state taxes online free Check with your local benefit coordinator to find out if your refund will affect your benefits. File only state taxes online free Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. File only state taxes online free The specific rules you must meet depend on whether you have a qualifying child. File only state taxes online free If you have a qualifying child, the rules in Parts A, B, and D apply to you. File only state taxes online free If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. File only state taxes online free  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. File only state taxes online free You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). File only state taxes online free The sections that follow provide additional information for some of the rules. File only state taxes online free Adjusted gross income (AGI). File only state taxes online free   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. File only state taxes online free Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). File only state taxes online free Table 5-1. File only state taxes online free Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. File only state taxes online free Second, you must meet all the rules in one of these columns, whichever applies. File only state taxes online free Third, you must meet the rule in this column. File only state taxes online free Part A. File only state taxes online free  Rules for Everyone Part B. File only state taxes online free  Rules If You Have a Qualifying Child Part C. File only state taxes online free  Rules If You Do Not Have a Qualifying Child Part D. File only state taxes online free  Figuring and Claiming the EIC 1. File only state taxes online free Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. File only state taxes online free 2. File only state taxes online free You must have a valid social security number. File only state taxes online free  3. File only state taxes online free Your filing status cannot be “Married filing separately. File only state taxes online free ” 4. File only state taxes online free You must be a U. File only state taxes online free S. File only state taxes online free citizen or resident alien all year. File only state taxes online free  5. File only state taxes online free You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). File only state taxes online free  6. File only state taxes online free Your investment income must be $3,300 or less. File only state taxes online free  7. File only state taxes online free You must have earned income. File only state taxes online free 8. File only state taxes online free Your child must meet the relationship, age, residency, and joint return tests. File only state taxes online free  9. File only state taxes online free Your qualifying child cannot be used by more than one person to claim the EIC. File only state taxes online free  10. File only state taxes online free You generally cannot be a qualifying child of another person. File only state taxes online free 11. File only state taxes online free You must be at least age 25 but under age 65. File only state taxes online free  12. File only state taxes online free You cannot be the dependent of another person. File only state taxes online free  13. File only state taxes online free You generally cannot be a qualifying child of another person. File only state taxes online free  14. File only state taxes online free You must have lived in the United States more than half of the year. File only state taxes online free 15. File only state taxes online free Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. File only state taxes online free Social security number. File only state taxes online free   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). File only state taxes online free Any qualifying child listed on Schedule EIC also must have a valid SSN. File only state taxes online free (See Qualifying child , later, if you have a qualifying child. File only state taxes online free )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. File only state taxes online free An example of a federally funded benefit is Medicaid. File only state taxes online free Investment income. File only state taxes online free   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. File only state taxes online free If your investment income is more than $3,300, you cannot claim the credit. File only state taxes online free For most people, investment income is the total of the following amounts. File only state taxes online free Taxable interest (line 8a of Form 1040 or 1040A). File only state taxes online free Tax-exempt interest (line 8b of Form 1040 or 1040A). File only state taxes online free Dividend income (line 9a of Form 1040 or 1040A). File only state taxes online free Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). File only state taxes online free  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. File only state taxes online free   For more information about investment income, see Publication 596, Earned Income Credit. File only state taxes online free Earned income. File only state taxes online free   Under Rule 7, you must have earned income to claim the EIC. File only state taxes online free Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. File only state taxes online free Earned income includes all of the following types of income. File only state taxes online free Wages, salaries, tips, and other taxable employee pay. File only state taxes online free Employee pay is earned income only if it is taxable. File only state taxes online free Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. File only state taxes online free But there is an exception for nontaxable combat pay, which you can choose to include in earned income. File only state taxes online free Net earnings from self-employment. File only state taxes online free Gross income received as a statutory employee. File only state taxes online free Gross income defined. File only state taxes online free   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). File only state taxes online free Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). File only state taxes online free If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. File only state taxes online free Self-employed persons. File only state taxes online free   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. File only state taxes online free If you do not, you may not get all the credit to which you are entitled. File only state taxes online free Disability benefits. File only state taxes online free   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. File only state taxes online free Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. File only state taxes online free Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. File only state taxes online free   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. File only state taxes online free It does not matter whether you have reached minimum retirement age. File only state taxes online free If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. File only state taxes online free Income that is not earned income. File only state taxes online free   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. File only state taxes online free Do not include any of these items in your earned income. File only state taxes online free Workfare payments. File only state taxes online free   Nontaxable workfare payments are not earned income for the EIC. File only state taxes online free These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. File only state taxes online free Qualifying child. File only state taxes online free   Under Rule 8, your child is a qualifying child if your child meets four tests. File only state taxes online free The four tests are: Relationship, Age, Residency, and Joint return. File only state taxes online free   The four tests are illustrated in Figure 5-C. File only state taxes online free See Publication 596 for more information about each test. File only state taxes online free Figure 5-C. File only state taxes online free Tests for Qualifying Child A qualifying child for the EIC is a child who is your. File only state taxes online free . File only state taxes online free . File only state taxes online free Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . File only state taxes online free . File only state taxes online free . File only state taxes online free Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. File only state taxes online free . File only state taxes online free . File only state taxes online free Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. File only state taxes online free . File only state taxes online free . File only state taxes online free Lived with you in the United States for more than half of 2013. File only state taxes online free  If the child did not live with you for the required time, see Publication 596 for more information. File only state taxes online free Figuring the EIC To figure the amount of your credit, you have two choices. File only state taxes online free Have the IRS figure the EIC for you. File only state taxes online free If you want to do this, see IRS Will Figure the EIC for You in Publication 596. File only state taxes online free Figure the EIC yourself. File only state taxes online free If you want to do this, see How To Figure the EIC Yourself in Publication 596. File only state taxes online free Prev  Up  Next   Home   More Online Publications