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File taxes online 36. File taxes online   Earned Income Credit (EIC) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. File taxes online Rules for EveryoneRule 1. File taxes online Your AGI Must Be Less Than: Rule 2. File taxes online You Must Have a Valid Social Security Number (SSN) Rule 3. File taxes online Your Filing Status Cannot Be Married Filing Separately Rule 4. File taxes online You Must Be a U. File taxes online S. File taxes online Citizen or Resident Alien All Year Rule 5. File taxes online You Cannot File Form 2555 or Form 2555-EZ Rule 6. File taxes online Your Investment Income Must Be $3,300 or Less Rule 7. File taxes online You Must Have Earned Income Part B. File taxes online Rules If You Have a Qualifying ChildRule 8. File taxes online Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. File taxes online Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. File taxes online You Cannot Be a Qualifying Child of Another Taxpayer Part C. File taxes online Rules If You Do Not Have a Qualifying ChildRule 11. File taxes online You Must Be at Least Age 25 but Under Age 65 Rule 12. File taxes online You Cannot Be the Dependent of Another Person Rule 13. File taxes online You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. File taxes online You Must Have Lived in the United States More Than Half of the Year Part D. File taxes online Figuring and Claiming the EICRule 15. File taxes online Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. File taxes online John and Janet Smith (Form 1040A) Example 2. File taxes online Kelly Green (Form 1040EZ) What's New Earned income amount is more. File taxes online  The maximum amount of income you can earn and still get the credit has increased. File taxes online 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). File taxes online Your adjusted gross income also must be less than the amount in the above list that applies to you. File taxes online For details, see Rules 1 and 15. File taxes online Investment income amount is more. File taxes online  The maximum amount of investment income you can have and still get the credit has increased to $3,300. File taxes online See Rule 6. File taxes online Reminders Increased EIC on certain joint returns. File taxes online  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. File taxes online As a result, the EIC table has different columns for married persons filing jointly than for everyone else. File taxes online 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. File taxes online Online help. File taxes online  You can use the EITC Assistant at www. File taxes online irs. File taxes online gov/eitc to find out if you are eligible for the credit. File taxes online The EITC Assistant is available in English and Spanish. File taxes online EIC questioned by IRS. File taxes online  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. File taxes online We will tell you what documents to send us. File taxes online These may include: birth certificates, school records, medical records, etc. File taxes online The process of establishing your eligibility will delay your refund. File taxes online Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. File taxes online A tax credit usually means more money in your pocket. File taxes online It reduces the amount of tax you owe. File taxes online The EIC may also give you a refund. File taxes online How do you get the earned income credit?   To claim the EIC, you must: Qualify by meeting certain rules, and File a tax return, even if you: Do not owe any tax, Did not earn enough money to file a return, or Did not have income taxes withheld from your pay. File taxes online When you complete your return, you can figure your EIC by using a worksheet in the instructions for Form 1040, Form 1040A, or Form 1040EZ. File taxes online Or, if you prefer, you can let the IRS figure the credit for you. File taxes online How will this chapter help you?   This chapter will explain the following. File taxes online The rules you must meet to qualify for the EIC. File taxes online How to figure the EIC. File taxes online Useful Items - You may want to see: Publication 596 Earned Income Credit (EIC) Form (and Instructions) Schedule EIC Earned Income Credit (Qualifying Child Information) 8862 Information To Claim Earned Income Credit After Disallowance Do You Qualify for the Credit? To qualify to claim the EIC, you must first meet all of the rules explained in Part A, Rules for Everyone . File taxes online Then you must meet the rules in Part B, Rules If You Have a Qualifying Child , or Part C, Rules If You Do Not Have a Qualifying Child . File taxes online There is one final rule you must meet in Part D, Figuring and Claiming the EIC . File taxes online You qualify for the credit if you meet all the rules in each part that applies to you. File taxes online If you have a qualifying child, the rules in Parts A, B, and D apply to you. File taxes online If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. File taxes online Table 36-1, Earned Income Credit in a Nutshell. File taxes online   Use Table 36–1 as a guide to Parts A, B, C, and D. File taxes online The table is a summary of all the rules in each part. File taxes online Do you have a qualifying child?   You have a qualifying child only if you have a child who meets the four tests described in Rule 8 and illustrated in Figure 36–1. File taxes online If Improper Claim Made in Prior Year If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. File taxes online You must also qualify to claim the EIC by meeting all the rules described in this chapter. File taxes online However, if your EIC was denied or reduced as a result of a math or clerical error, do not attach Form 8862 to your next tax return. File taxes online For example, if your arithmetic is incorrect, the IRS can correct it. File taxes online If you do not provide a correct social security number, the IRS can deny the EIC. File taxes online These kinds of errors are called math or clerical errors. File taxes online If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. File taxes online If your error was due to fraud, then you cannot claim the EIC for the next 10 years. File taxes online More information. File taxes online   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. File taxes online Part A. File taxes online Rules for Everyone This part of the chapter discusses Rules 1 through 7. File taxes online You must meet all seven rules to qualify for the earned income credit. File taxes online If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the chapter. File taxes online If you meet all seven rules in this part, then read either Part B or Part C (whichever applies) for more rules you must meet. File taxes online Rule 1. File taxes online Your 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 taxes online Adjusted gross income (AGI). File taxes online   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). File taxes online If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. File taxes online Example. File taxes online Your AGI is $38,550, you are single, and you have one qualifying child. File taxes online You cannot claim the EIC because your AGI is not less than $37,870. File taxes online 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. File taxes online Community property. File taxes online   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. File taxes online This is different from the community property rules that apply under Rule 7 . File taxes online Rule 2. File taxes online 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). File taxes online Any qualifying child listed on Schedule EIC also must have a valid SSN. File taxes online (See Rule 8 if you have a qualifying child. File taxes online ) 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. File taxes online An example of a federally funded benefit is Medicaid. File taxes online 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. File taxes online S. File taxes online citizen or permanent resident, ask the SSA for a new social security card without the legend. File taxes online U. File taxes online S. File taxes online citizen. File taxes online   If you were a U. File taxes online S. File taxes online citizen when you received your SSN, you have a valid SSN. File taxes online Valid for work only with INS or DHS authorization. File taxes online   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. File taxes online SSN missing or incorrect. File taxes online   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. File taxes online Other taxpayer identification number. File taxes online   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). File taxes online ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. File taxes online No SSN. File taxes online   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). File taxes online You cannot claim the EIC. File taxes online Getting an SSN. File taxes online   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, Application for a Social Security Card, with the SSA. File taxes online You can get Form SS-5 online at www. File taxes online socialsecurity. File taxes online gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. File taxes online Filing deadline approaching and still no SSN. File taxes online   If the filing deadline is approaching and you still do not have an SSN, you have two choices. File taxes online Request an automatic 6-month extension of time to file your return. File taxes online You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. File taxes online S. File taxes online Individual Income Tax Return. File taxes online For more information, see chapter 1 . File taxes online File the return on time without claiming the EIC. File taxes online After receiving the SSN, file an amended return (Form 1040X, Amended U. File taxes online S. File taxes online Individual Income Tax Return) claiming the EIC. File taxes online Attach a filled-in Schedule EIC if you have a qualifying child. File taxes online Table 36-1. File taxes online Earned Income Credit in a Nutshell First, you must meet all the rules in this column. File taxes online Second, you must meet all the rules in one of these columns, whichever applies. File taxes online Third, you must meet the rule in this column. File taxes online Part A. File taxes online  Rules for Everyone Part B. File taxes online  Rules If You Have a Qualifying Child Part C. File taxes online  Rules If You Do Not Have a Qualifying Child Part D. File taxes online  Figuring and Claiming the EIC 1. File taxes online 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 taxes online 2. File taxes online You must have a valid social security number. File taxes online  3. File taxes online Your filing status cannot be “Married filing separately. File taxes online ” 4. File taxes online You must be a U. File taxes online S. File taxes online citizen or resident alien all year. File taxes online  5. File taxes online You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). File taxes online  6. File taxes online Your investment income must be $3,300 or less. File taxes online  7. File taxes online You must have earned income. File taxes online 8. File taxes online Your child must meet the relationship, age, residency, and joint return tests. File taxes online  9. File taxes online Your qualifying child cannot be used by more than one person to claim the EIC. File taxes online  10. File taxes online You cannot be a qualifying child of another person. File taxes online 11. File taxes online You must be at least age 25 but under age 65. File taxes online  12. File taxes online You cannot be the dependent of another person. File taxes online  13. File taxes online You cannot be a qualifying child of another person. File taxes online  14. File taxes online You must have lived in the United States more than half of the year. File taxes online 15. File taxes online 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 taxes online Rule 3. File taxes online Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. File taxes online Your filing status cannot be “Married filing separately. File taxes online ” Spouse did not live with you. File taxes online   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. File taxes online In that case, you may be able to claim the EIC. File taxes online For detailed information about filing as head of household, see chapter 2 . File taxes online Rule 4. File taxes online You Must Be a U. File taxes online S. File taxes online 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. File taxes online You can use that filing status only if one spouse is a U. File taxes online S. File taxes online citizen or resident alien and you choose to treat the nonresident spouse as a U. File taxes online S. File taxes online resident. File taxes online If you make this choice, you and your spouse are taxed on your worldwide income. File taxes online 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). File taxes online If you need more information on making this choice, get Publication 519, U. File taxes online S. File taxes online Tax Guide for Aliens. File taxes online Rule 5. File taxes online 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. File taxes online You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. File taxes online U. File taxes online S. File taxes online possessions are not foreign countries. File taxes online See Publication 54, Tax Guide for U. File taxes online S. File taxes online Citizens and Resident Aliens Abroad, for more detailed information. File taxes online Rule 6. File taxes online 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. File taxes online If your investment income is more than $3,300, you cannot claim the credit. File taxes online For most people, investment income is the total of the following amounts. File taxes online Taxable interest (line 8a of Form 1040 or 1040A). File taxes online Tax-exempt interest (line 8b of Form 1040 or 1040A). File taxes online Dividend income (line 9a of Form 1040 or 1040A). File taxes online Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). File taxes online 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 taxes online However, see Rule 6 in chapter 1 of Publication 596 if: You are filing Schedule E (Form 1040), Form 4797, or Form 8814, or You are reporting income from the rental of personal property on Form 1040, line 21. File taxes online Rule 7. File taxes online You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. File taxes online If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. File taxes online If you are an employee, earned income includes all the taxable income you get from your employer. File taxes online If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040. File taxes online Earned Income Earned income includes all of the following types of income. File taxes online Wages, salaries, tips, and other taxable employee pay. File taxes online Employee pay is earned income only if it is taxable. File taxes online Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. File taxes online But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. File taxes online Net earnings from self-employment. File taxes online Gross income received as a statutory employee. File taxes online Wages, salaries, and tips. File taxes online   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. File taxes online You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). File taxes online Nontaxable combat pay election. File taxes online   You can elect to include your nontaxable combat pay in earned income for the earned income credit. File taxes online Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. File taxes online Figure the credit with and without your nontaxable combat pay before making the election. File taxes online   If you make the election, you must include in earned income all nontaxable combat pay you received. File taxes online If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. File taxes online In other words, if one of you makes the election, the other one can also make it but does not have to. File taxes online   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. File taxes online ” Self-employed persons and statutory employees. File taxes online   If you are self-employed or received income as a statutory employee, you must use the Form 1040 instructions to see if you qualify to get the EIC. File taxes online 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. File taxes online Each approved form exempts certain income from social security taxes. File taxes online Each form is discussed here in terms of what is or is not earned income for the EIC. File taxes online Form 4361. File taxes online   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. File taxes online This includes wages, salaries, tips, and other taxable employee compensation. File taxes online A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. File taxes online Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. File taxes online Examples include fees for performing marriages and honoraria for delivering speeches. File taxes online Form 4029. File taxes online   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. File taxes online However, amounts you received as a self-employed individual do not count as earned income. File taxes online Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. File taxes online 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. File taxes online Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. File taxes online You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. File taxes online 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 taxes online Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). File taxes online Disability insurance payments. File taxes online   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. File taxes online It does not matter whether you have reached minimum retirement age. File taxes online If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. File taxes online ” 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. File taxes online Do not include any of these items in your earned income. File taxes online Earnings while an inmate. File taxes online   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. File taxes online This includes amounts for work performed while in a work release program or while in a halfway house. File taxes online Workfare payments. File taxes online   Nontaxable workfare payments are not earned income for the EIC. File taxes online 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 private sector employment is not available, or (2) community service program activities. File taxes online Community property. File taxes online   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. File taxes online That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. File taxes online 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. File taxes online Nevada, Washington, and California domestic partners. File taxes online   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. File taxes online Your earned income for the EIC does not include any amount earned by your partner. File taxes online Your earned income includes the entire amount you earned. File taxes online For details, see Publication 555. File taxes online Conservation Reserve Program (CRP) payments. File taxes online   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. File taxes online Nontaxable military pay. File taxes online   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. File taxes online Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). File taxes online See Publication 3, Armed Forces' Tax Guide, for more information. File taxes online    Combat pay. File taxes online You can elect to include your nontaxable combat pay in earned income for the EIC. File taxes online See Nontaxable combat pay election, earlier. File taxes online Part B. File taxes online Rules If You Have a Qualifying Child If you have met all of the rules in Part A , read Part B to see if you have a qualifying child. File taxes online Part B discusses Rules 8 through 10. File taxes online You must meet all three of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit with a qualifying child. File taxes online You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. File taxes online (You cannot file Form 1040EZ. File taxes online ) You also must complete Schedule EIC and attach it to your return. File taxes online If you meet all the rules in Part A and this part, read Part D to find out what to do next. File taxes online If you do not meet Rule 8, you do not have a qualifying child. File taxes online Read Part C to find out if you can get the earned income credit without a qualifying child. File taxes online Rule 8. File taxes online Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. File taxes online The four tests are: Relationship, Age, Residency, and Joint return. File taxes online The four tests are illustrated in Figure 36–1. File taxes online The paragraphs that follow contain more information about each test. File taxes online 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). File taxes online The following definitions clarify the relationship test. File taxes online Adopted child. File taxes online   An adopted child is always treated as your own child. File taxes online The term “adopted child” includes a child who was lawfully placed with you for legal adoption. File taxes online Foster child. File taxes online   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. File taxes online An authorized placement agency includes a state or local government agency. File taxes online It also includes a tax-exempt organization licensed by a state. File taxes online In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. File taxes online Example. File taxes online 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. File taxes online Debbie is your foster child. File taxes online 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. File taxes online    The following examples and definitions clarify the age test. File taxes online Example 1—child not under age 19. File taxes online Your son turned 19 on December 10. File taxes online 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. File taxes online Example 2—child not younger than you or your spouse. File taxes online Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. File taxes online He is not disabled. File taxes online Both you and your spouse are 21 years old and you file a joint return. File taxes online Your brother is not your qualifying child because he is not younger than you or your spouse. File taxes online Example 3—child younger than your spouse but not younger than you. File taxes online The facts are the same as in Example 2 except that your spouse is 25 years old. File taxes online Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. File taxes online Student defined. File taxes online   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. File taxes online The 5 calendar months need not be consecutive. File taxes online   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. File taxes online School defined. File taxes online   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. File taxes online However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. File taxes online Vocational high school students. File taxes online   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. File taxes online Permanently and totally disabled. File taxes online   Your child is permanently and totally disabled if both of the following apply. File taxes online He or she cannot engage in any substantial gainful activity because of a physical or mental condition. File taxes online A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. File taxes online Residency Test Your child must have lived with you in the United States for more than half of 2013. File taxes online The following definitions clarify the residency test. File taxes online United States. File taxes online   This means the 50 states and the District of Columbia. File taxes online It does not include Puerto Rico or U. File taxes online S. File taxes online possessions such as Guam. File taxes online Homeless shelter. File taxes online   Your home can be any location where you regularly live. File taxes online You do not need a traditional home. File taxes online 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. File taxes online Military personnel stationed outside the United States. File taxes online    U. File taxes online S. File taxes online 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. File taxes online Figure 36-1. File taxes online Tests for Qualifying Child Please click here for the text description of the image. File taxes online Qualifying child Extended active duty. File taxes online   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. File taxes online 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. File taxes online Birth or death of a child. File taxes online   A 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. File taxes online Temporary absences. File taxes online   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. File taxes online Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. File taxes online Kidnapped child. File taxes online    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. File taxes online The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or your child's family. File taxes online This treatment applies for all years until the child is returned. File taxes online 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. File taxes online   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. File taxes online Joint Return Test To meet this test, the child cannot file a joint return for the year. File taxes online Exception. File taxes online   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. File taxes online Example 1—child files joint return. File taxes online You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. File taxes online He earned $25,000 for the year. File taxes online The couple files a joint return. File taxes online Because your daughter and her husband filed a joint return, she is not your qualifying child. File taxes online Example 2—child files joint return only to claim a refund of withheld tax. File taxes online Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. File taxes online They do not have a child. File taxes online Neither is required to file a tax return. File taxes online Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. File taxes online The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. File taxes online Example 3—child files joint return to claim American opportunity credit. File taxes online The facts are the same as in Example 2 except no taxes were taken out of your son's pay. File taxes online 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. File taxes online Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. File taxes online The exception to the joint return test does not apply, so your son is not your qualifying child. File taxes online Married child. File taxes online   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. File taxes online Social security number. File taxes online   The 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. File taxes online 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), which is issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. File taxes online   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. File taxes online For more information about SSNs, see Rule 2 . File taxes online Rule 9. File taxes online 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. File taxes online However, only one of these persons can actually treat the child as a qualifying child. File taxes online 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). File taxes online The exemption for the child. File taxes online The child tax credit. File taxes online Head of household filing status. File taxes online The credit for child and dependent care expenses. File taxes online The exclusion for dependent care benefits. File taxes online The EIC. File taxes online The other person cannot take any of these benefits based on this qualifying child. File taxes online In other words, you and the other person cannot agree to divide these tax benefits between you. File taxes online The other person cannot take any of these tax benefits unless he or she has a different qualifying child. File taxes online The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. File taxes online However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. File taxes online Tiebreaker rules. File taxes online   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. File taxes online If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. File taxes online 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. File taxes online 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. File taxes online 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. File taxes online 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. File taxes online 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. File taxes online 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. File taxes online See Example 8 . File taxes online   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. File taxes online See Examples 1 through 13 . File taxes online   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 Part C for people who do not have a qualifying child. File taxes online If the other person cannot claim the EIC. File taxes online   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. File taxes online See Examples 6 and 7 . File taxes online 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. File taxes online Examples. File taxes online The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. File taxes online Example 1. File taxes online You and your 2-year-old son Jimmy lived with your mother all year. File taxes online You are 25 years old, unmarried, and your AGI is $9,000. File taxes online Your only income was $9,000 from a part-time job. File taxes online Your mother's only income was $20,000 from her job, and her AGI is $20,000. File taxes online Jimmy's father did not live with you or Jimmy. File taxes online The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. File taxes online 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. File taxes online However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier for which that person qualifies). File taxes online He is not a qualifying child of anyone else, including his father. File taxes online 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). File taxes online Example 2. File taxes online The facts are the same as in Example 1 except your AGI is $25,000. File taxes online Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. File taxes online Only you can claim him. File taxes online Example 3. File taxes online The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. File taxes online 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. File taxes online 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. File taxes online Example 4. File taxes online 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. File taxes online Only one of you can claim each child. File taxes online However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. File taxes online For example, if you claim one child, your mother can claim the other two. File taxes online Example 5. File taxes online The facts are the same as in Example 1 except that you are only 18 years old. File taxes online This means you are a qualifying child of your mother. File taxes online Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. File taxes online Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. File taxes online 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. File taxes online Example 6. File taxes online The facts are the same as in Example 1 except that your mother earned $50,000 from her job. File taxes online Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. File taxes online Example 7. File taxes online The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. File taxes online Your earned income is too high for you to claim the EIC. File taxes online But your mother cannot claim the EIC either, because her AGI is not higher than yours. File taxes online Example 8. File taxes online 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 an AGI of $30,000 on a joint return. File taxes online 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. File taxes online 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. File taxes online In other words, each parent's AGI can be treated as $15,000. File taxes online Example 9. File taxes online You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. File taxes online In August and September, Joey lived with you. File taxes online For the rest of the year, Joey lived with your husband, who is Joey's father. File taxes online 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. File taxes online 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. File taxes online You and your husband will file separate returns. File taxes online Your husband agrees to let you treat Joey as a qualifying child. File taxes online 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. File taxes online However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. File taxes online See Rule 3 . File taxes online Example 10. File taxes online The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. File taxes online In this case, only your husband will be allowed to treat Joey as a qualifying child. File taxes online This is because, during 2013, the boy lived with him longer than with you. File taxes online You cannot claim the EIC (either with or without a qualifying child). File taxes online 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. File taxes online See Rule 3 . File taxes online Example 11. File taxes online You, your 5-year-old son and your son's father lived together all year. File taxes online You and your son's father are not married. File taxes online 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. File taxes online Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. File taxes online Neither of you had any other income. File taxes online Your son's father agrees to let you treat the child as a qualifying child. File taxes online 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. File taxes online Example 12. File taxes online 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. File taxes online In this case, only your son's father will be allowed to treat your son as a qualifying child. File taxes online This is because his AGI, $14,000, is more than your AGI, $12,000. File taxes online You cannot claim the EIC (either with or without a qualifying child). File taxes online Example 13. File taxes online You and your 7-year-old niece, your sister's child, lived with your mother all year. File taxes online You are 25 years old, and your AGI is $9,300. File taxes online Your only income was from a part-time job. File taxes online Your mother's AGI is $15,000. File taxes online Her only income was from her job. File taxes online Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. File taxes online 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. File taxes online However, only your mother can treat her as a qualifying child. File taxes online This is because your mother's AGI, $15,000, is more than your AGI, $9,300. File taxes online Special rule for divorced or separated parents (or parents who live apart). File taxes online   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. File taxes online 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 times during the last 6 months of 2013, whether or not they are or were married. File taxes online The child received over half of his or her support for the year from the parents. File taxes online The child is in the custody of one or both parents for more than half of 2013. File taxes online Either of the following statements is true. File taxes online 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. File taxes online 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. File taxes online 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. File taxes online  For details, see chapter 3. File taxes online Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. File taxes online Applying Rule 9 to divorced or separated parents (or parents who live apart). File taxes online   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. File taxes online 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. File taxes online 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. File taxes online Example 1. File taxes online You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. File taxes online Your AGI is $10,000. File taxes online Your mother’s AGI is $25,000. File taxes online Your son's father did not live with you or your son. File taxes online Under the special rule for children of 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. File taxes online 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. File taxes online You and your mother did not have any child care expenses or dependent care benefits. File taxes online 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. File taxes online Example 2. File taxes online The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. File taxes online Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. File taxes online Example 3. File taxes online 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. File taxes online Your mother also claims him as a qualifying child for head of household filing status. File taxes online You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. File taxes online The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. File taxes online Rule 10. File taxes online You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. File taxes online ) if all of the following statements are true. File taxes online You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. File taxes online Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). File taxes online 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. File taxes online You lived with that person in the United States for more than half of the year. File taxes online 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). File taxes online For more details about the tests to be a qualifying child, see Rule 8 . File taxes online If you are a qualifying child of another taxpayer, you cannot claim the EIC. File taxes online 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. File taxes online Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). File taxes online Example. File taxes online You and your daughter lived with your mother all year. File taxes online You are 22 years old, unmarried, and attended a trade school full time. File taxes online You had a part-time job and earned $5,700. File taxes online You had no other income. File taxes online Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. File taxes online She can claim the EIC if she meets all the other requirements. File taxes online Because you are your mother's qualifying child, you cannot claim the EIC. File taxes online This is so even if your mother cannot or does not claim the EIC. File taxes online Child of person not required to file a return. File taxes online   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. File taxes online Example. File taxes online 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. File taxes online As a result, you are not your mother's qualifying child. File taxes online You can claim the EIC if you meet all the other requirements to do so. File taxes online   See Rule 10 in Publication 596 for additional examples. File taxes online Part C. File taxes online Rules If You Do Not Have a Qualifying Child Read this part if you: Do not have a qualifying child, and Have met all the rules in Part A . File taxes online  Part C discusses Rules 11 through 14. File taxes online You must meet all four of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit without a qualifying child. File taxes online If you have a qualifying child, the rules in this part do not apply to you. File taxes online You can claim the credit only if you meet all the rules in Parts A, B, and D. File taxes online See Rule 8 to find out if you have a qualifying child. File taxes online Rule 11. File taxes online 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. File taxes online 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. File taxes online It does not matter which spouse meets the age test, as long as one of the spouses does. File taxes online You meet the age test if you were born after December 31, 1948, and before January 2, 1989. File taxes online 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. File taxes online If neither you nor your spouse meets the age test, you cannot claim the EIC. File taxes online Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File taxes online Death of spouse. File taxes online   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. File taxes online Example 1. File taxes online You are age 28 and unmarried. File taxes online You meet the age test. File taxes online Example 2—spouse meets age test. File taxes online You are married and filing a joint return. File taxes online You are age 23 and your spouse is age 27. File taxes online You meet the age test because your spouse is at least age 25 but under age 65. File taxes online Example 3—spouse dies in 2013. File taxes online You are married and filing a joint return with your spouse who died in August 2013. File taxes online You are age 67. File taxes online Your spouse would have become age 65 in November 2013. File taxes online Because your spouse was under age 65 when she died, you meet the age test. File taxes online Rule 12. File taxes online 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. File taxes online 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. File taxes online If you are not sure whether someone else can claim you (or your spouse, if filing a joint return) as a dependent, read the rules for claiming a dependent in chapter 3. File taxes online If someone else can claim you (or your spouse, if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit. File taxes online Example 1. File taxes online In 2013, you were age 25, single, and living at home with your parents. File taxes online You worked and were not a student. File taxes online You earned $7,500. File taxes online Your parents cannot claim you as a dependent. File taxes online 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. File taxes online You meet this rule. File taxes online You can claim the EIC if you meet all the other requirements. File taxes online Example 2. File taxes online The facts are the same as in Example 1 , except that you earned $2,000. File taxes online Your parents can claim you as a dependent but decide not to. File taxes online You do not meet this rule. File taxes online You cannot claim the credit because your parents could have claimed you as a dependent. File taxes online Joint returns. File taxes online   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. File taxes online   However, another person may be able to claim you as a dependent if you and your spouse file a joint return only to get a refund of income tax withheld or estimated tax paid. File taxes online But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. File taxes online Example 1. File taxes online You are 26 years old. File taxes online You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. File taxes online Neither you nor your wife is required to file a tax return. File taxes online You do not have a child. File taxes online Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. File taxes online Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. File taxes online They can claim exemptions for you and your wife if all the other tests to do so are met. File taxes online Example 2. File taxes online The facts are the same as in Example 1 except no taxes were taken out of your pay. File taxes online 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. File taxes online Because claiming the EIC is your reason for filing the return, you are not filing it only to get a refund of income tax withheld or estimated tax paid. File taxes online Your parents cannot claim an exemption for either you or your wife. File taxes online Rule 13. File taxes online You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. File taxes online ) if all of the following statements are true. File taxes online You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. File taxes online Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). File taxes online 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 (as defined in Rule 8 ), and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. File taxes online You lived with that person in the United States for more than half of the year. File taxes online 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). File taxes online For more details about the tests to be a qualifying child, see Rule 8 . File taxes online If you are a qualifying child of another taxpayer, you cannot claim the EIC. File taxes online 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. File taxes online Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File taxes online Example. File taxes online You lived with your mother all year. File taxes online You are age 26, unmarried, and permanently and totally disabled. File taxes online Your only income was from a community center where you went three days a week to answer telephones. File taxes online You earned $5,000 for the year and provided more than half of your own support. File taxes online Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. File taxes online She can claim the EIC if she meets all the other requirements. File taxes online Because you are a qualifying child of your mother, you cannot claim the EIC. File taxes online This is so even if your mother cannot or does not claim the EIC. File taxes online Joint returns. File taxes online   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. File taxes online   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return for the year only to get a refund of income tax withheld or estimated tax paid. File taxes online But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. File taxes online Child of person not required to file a return. File taxes online   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. File taxes online Example. File taxes online You lived all year with your father. File taxes online You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. File taxes online You have no other income, no children, and provided more than half of your own support. File taxes online Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. File taxes online As a result, you are not your father's qualifying child. File taxes online You can claim the EIC if you meet all the other requirements to do so. File taxes online   See Rule 13 in Publication 596 for additional examples. File taxes online Rule 14. File taxes online 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. File taxes online If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File taxes online United States. File taxes online   This means the 50 states and the District of Columbia. File taxes online It does not include Puerto Rico or U. File taxes online S. File taxes online possessions such as Guam. File taxes online Homeless shelter. File taxes online   Your home can be any location where you regularly live. File taxes online You do not need a traditional home. File taxes online If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. File taxes online Military personnel stationed outside the United States. File taxes online   U. File taxes online S. File taxes online military personnel stationed outside the United States on extended active duty (defined in Rule 8 ) are considered to live in the United States during that duty period for purposes of the EIC. File taxes online Part D. File taxes online Figuring and Claiming the EIC Read this part if you have met all the rules in Parts A and B, or all the rules in Parts A and C. File taxes online Part D discusses Rule 15 . File taxes online You must meet this rule, in addition to the rules in Parts A and B , or Parts A and C , to qualify for the earned income credit. File taxes online This part of the chapter also explains how to figure the amount of your credit. File taxes online You have two choices. File taxes online Have the IRS figure the EIC for you. File taxes online If you want to do this, see IRS Will Figure the EIC for You . File taxes online Figure the EIC yourself. File taxes online If you want to do this, see How To Figure the EIC Yourself . File taxes online Rule 15. File taxes online 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 taxes online Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. File taxes online Employee pay is earned income only if it is taxable. File taxes online Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. File taxes online But there is an exception for nontaxable combat pay, which you can choose to include in earned income. File taxes online Earned income is explained in detail in Rule 7 . File taxes online Figuring earned income. File taxes online   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. File taxes online   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. File taxes online   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). File taxes online You will then reduce that amount by any amount included on that line and described in the following list: Scholarship or fellowship grants not reported on a Form W-2, Inmate's income, and Pension or annuity from deferred compensation plans. File taxes online Scholarship or fellowship grants not reported on a Form W-2. File taxes online   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. File taxes online Inmate's income. File taxes online   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. File taxes online This includes amounts received for work performed while in a work release program or while in a halfway house. File taxes online 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). File taxes online Pension or annuity from deferred compensation plans. File taxes online   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. File taxes online 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). File taxes online This amount may be reported in box 11 of your Form W-2. File taxes online If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. File taxes online Clergy. File taxes online   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 reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result in the first space of the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b. File taxes online Put “Clergy” on the dotted line next to line 64a (Form 1040). File taxes online Church employees. File taxes online    A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. File taxes online If you received wages as a
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Memorial Day

Memorial Day is a federal holiday observed the last Monday in May.


Memorial Day

  • History of Memorial Day  – The Department of Veterans Affairs takes us back to the 1860s, when it all began.
  • Veterans Stories  – Experience war stories from the Veterans History Project.
  • Memorials, Military History, and Monuments  – Memorials to the brave people who defended freedom and liberty of our country, military history, and monuments...
  • Help Your Country  – Provide tips, support the troops, volunteer, donate, work for the government...
  • Patriotic Melodies  – Words, sheet music, and sound recordings for songs from "America the Beautiful" to "You're a Grand Old Flag"

Memorial Day Weekend

  • Barbecue Food Safety  – Simple guidelines for grilling food safely
  • Boating Safety  – Learn from the U.S. Coast Guard how to prevent accidents, injuries, and fatalities while boating.
  • Recipes from and for Americans  – Healthy recipes, collections and publications, kids' recipes, cooking for a crowd...
  • Swimming Safety  – Before you jump in, make sure you know the facts about water safety.
  • Travel Safety  – Airline status, airport screening, foreign travel advisories, citizens abroad...

The File Taxes Online

File taxes online Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. File taxes online irs. File taxes online gov/pub51. File taxes online What's New Social security and Medicare tax for 2014. File taxes online  The social security tax rate is 6. File taxes online 2% each for the employee and employer, unchanged from 2013. File taxes online The social security wage base limit is $117,000. File taxes online The Medicare tax rate is 1. File taxes online 45% each for the employee and employer, unchanged from 2013. File taxes online There is no wage base limit for Medicare tax. File taxes online Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. File taxes online Withholding allowance. File taxes online  The 2014 amount for one withholding allowance on an annual basis is $3,950. File taxes online Change of responsible party. File taxes online  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. File taxes online Form 8822-B must be filed within 60 days of the change. File taxes online If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. File taxes online For a definition of "responsible party", see the Form 8822-B instructions. File taxes online Same-sex marriage. File taxes online  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. File taxes online For more information, see Revenue Ruling 2013-17, 2013-38 I. File taxes online R. File taxes online B. File taxes online 201, available at www. File taxes online irs. File taxes online gov/irb/2013-38_IRB/ar07. File taxes online html. File taxes online Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. File taxes online Notice 2013-61, 2013-44 I. File taxes online R. File taxes online B. File taxes online 432, is available at www. File taxes online irs. File taxes online gov/irb/2013-44_IRB/ar10. File taxes online html. File taxes online Reminders Additional Medicare Tax withholding. File taxes online  In addition to withholding Medicare tax at 1. File taxes online 45%, you must withhold a 0. File taxes online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File taxes online You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. File taxes online Additional Medicare Tax is only imposed on the employee. File taxes online There is no employer share of Additional Medicare Tax. File taxes online All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. File taxes online For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. File taxes online For more information on Additional Medicare Tax, visit IRS. File taxes online gov and enter “Additional Medicare Tax” in the search box. File taxes online Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. File taxes online  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. File taxes online Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. File taxes online For more information, visit IRS. File taxes online gov and enter “work opportunity tax credit” in the search box. File taxes online Outsourcing payroll duties. File taxes online  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. File taxes online The employer remains responsible if the third party fails to perform any required action. File taxes online If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. File taxes online gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. File taxes online COBRA premium assistance credit. File taxes online  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. File taxes online For more information, see COBRA premium assistance credit under Introduction. File taxes online Compensation paid to H-2A foreign agricultural workers. File taxes online  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. File taxes online Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. File taxes online On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. File taxes online An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. File taxes online In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. File taxes online Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. File taxes online These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. File taxes online For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. File taxes online Additional employment tax information. File taxes online  Visit the IRS website at www. File taxes online irs. File taxes online gov/businesses and click on Employment Taxes under Businesses Topics. File taxes online For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. File taxes online m. File taxes online –7:00 p. File taxes online m. File taxes online local time (Alaska and Hawaii follow Pacific time). File taxes online Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. File taxes online Disregarded entities and qualified subchapter S subsidiaries (QSubs). File taxes online  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. File taxes online Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. File taxes online See Regulations sections 1. File taxes online 1361-4(a)(7) and 301. File taxes online 7701-2(c)(2)(iv). File taxes online Differential wage payments. File taxes online  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. File taxes online For more information, see Publication 15 (Circular E). File taxes online Federal tax deposits must be made by electronic funds transfer. File taxes online  You must use electronic funds transfer to make all federal tax deposits. File taxes online Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File taxes online If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. File taxes online Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File taxes online EFTPS is a free service provided by the Department of Treasury. File taxes online Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File taxes online For more information on making federal tax deposits, see How To Deposit in section 7. File taxes online To get more information about EFTPS or to enroll in EFTPS, visit www. File taxes online eftps. File taxes online gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). File taxes online Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. File taxes online Electronic filing and payment. File taxes online  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. File taxes online Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. File taxes online Spend less time and worry on taxes and more time running your business. File taxes online Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. File taxes online For e-file, visit the IRS website at www. File taxes online irs. File taxes online gov/efile for additional information. File taxes online For EFTPS, visit www. File taxes online eftps. File taxes online gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. File taxes online For electronic filing of Form W-2, visit www. File taxes online socialsecurity. File taxes online gov/employer. File taxes online If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. File taxes online If a valid EIN is not provided, the return or payment will not be processed. File taxes online This may result in penalties and delays in processing your return or payment. File taxes online Electronic funds withdrawal (EFW). File taxes online  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. File taxes online However, do not use EFW to make federal tax deposits. File taxes online For more information on paying your taxes using EFW, visit the IRS website at www. File taxes online irs. File taxes online gov/e-pay. File taxes online A fee may be charged to file electronically. File taxes online Credit or debit card payments. File taxes online   Employers can pay the balance due shown on Form 943 by credit or debit card. File taxes online Do not use a credit or debit card to make federal tax deposits. File taxes online For more information on paying your taxes with a credit or debit card, visit the IRS website at www. File taxes online irs. File taxes online gov/e-pay. File taxes online When you hire a new employee. File taxes online  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. File taxes online Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. File taxes online If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. File taxes online If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. File taxes online See section 1 for more information. File taxes online Eligibility for employment. File taxes online  You must verify that each new employee is legally eligible to work in the United States. File taxes online This includes completing the U. File taxes online S. File taxes online Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. File taxes online You can get the form from USCIS offices or by calling 1-800-870-3676. File taxes online Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. File taxes online uscis. File taxes online gov for more information. File taxes online New hire reporting. File taxes online   You are required to report any new employee to a designated state new-hire registry. File taxes online A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. File taxes online Many states accept a copy of Form W-4 with employer information added. File taxes online Visit the Office of Child Support Enforcement's website at www. File taxes online acf. File taxes online hhs. File taxes online gov/programs/cse/newhire for more information. File taxes online Dishonored payments. File taxes online  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. File taxes online The penalty is $25 or 2% of the payment, whichever is more. File taxes online However, the penalty on dishonored payments of $24. File taxes online 99 or less is an amount equal to the payment. File taxes online For example, a dishonored payment of $18 is charged a penalty of $18. File taxes online Forms in Spanish. File taxes online  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. File taxes online For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). File taxes online For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. File taxes online References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). File taxes online Information returns. File taxes online  You may be required to file information returns to report certain types of payments made during the year. File taxes online For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. File taxes online For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). File taxes online Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. File taxes online See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. File taxes online If you file 250 or more Forms W-2, you must file them electronically. File taxes online SSA will not accept Forms W-2 and W-3 filed on any magnetic media. File taxes online Information reporting customer service site. File taxes online  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. File taxes online If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). File taxes online The call site can also be reached by email at mccirp@irs. File taxes online gov. File taxes online Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. File taxes online Web-based application for an employer identification number (EIN). File taxes online  You can apply for an employer identification number (EIN) online by visiting IRS. File taxes online gov and clicking on the Apply for an EIN Online link under Tools. File taxes online When a crew leader furnishes workers to you. File taxes online  Record the crew leader's name, address, and EIN. File taxes online See sections 2 and 10. File taxes online Change of address. File taxes online  Use Form 8822-B to notify the IRS of an address change. File taxes online Do not mail form 8822-B with your employment tax return. File taxes online Ordering forms and publications. File taxes online  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. File taxes online irs. File taxes online gov/businesses. File taxes online Click on the Online Ordering for Information Returns and Employer Returns. File taxes online You can also visit www. File taxes online irs. File taxes online gov/formspubs to download other forms and publications. File taxes online Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. File taxes online Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. File taxes online socialsecurity. File taxes online gov/employer, to register for Business Services Online. File taxes online You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. File taxes online Form W-3 will be created for you based on your Forms W-2. File taxes online Tax Questions. File taxes online   If you have a tax question, check the information available on IRS. File taxes online gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. File taxes online m. File taxes online –7:00 p. File taxes online m. File taxes online local time (Alaska and Hawaii follow Pacific time). File taxes online We cannot answer tax questions sent to the address provided later for comments and suggestions. File taxes online Recordkeeping. File taxes online  Keep all records of employment taxes for at least 4 years. File taxes online These should be available for IRS review. File taxes online Your records should include the following information. File taxes online Your employer identification number (EIN). File taxes online Amounts and dates of all wage, annuity, and pension payments. File taxes online Names, addresses, social security numbers, and occupations of employees and recipients. File taxes online Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. File taxes online Dates of employment for each employee. File taxes online Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. File taxes online Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). File taxes online Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. File taxes online Copies of returns filed and confirmation numbers. File taxes online Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. File taxes online If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. File taxes online If the crew leader has no permanent mailing address, record his or her present address. File taxes online Private delivery services. File taxes online  You can use certain private delivery services designated by the IRS to send tax returns and payments. File taxes online The list includes only the following. File taxes online DHL Express (DHL): DHL Same Day Service. File taxes online Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. File taxes online United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File taxes online M. File taxes online , UPS Worldwide Express Plus, and UPS Worldwide Express. File taxes online For the IRS mailing address to use if you are using a private delivery service, go to IRS. File taxes online gov and enter "private delivery service" in the search box. File taxes online Your private delivery service can tell you how to get written proof of the mailing date. File taxes online Private delivery services cannot deliver items to P. File taxes online O. File taxes online boxes. File taxes online You must use the U. File taxes online S. File taxes online Postal Service to mail any item to an IRS P. File taxes online O. File taxes online box address. File taxes online Photographs of missing children. File taxes online  The IRS is a proud partner with the National Center for Missing and Exploited Children. File taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File taxes online 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. File taxes online Calendar The following are important dates and responsibilities. File taxes online See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. File taxes online Also see Publication 509, Tax Calendars. File taxes online   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. File taxes online A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. File taxes online However, a statewide legal holiday does not delay the due date of federal tax deposits. File taxes online See Deposits on Business Days Only in section 7. File taxes online For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. File taxes online S. File taxes online Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. File taxes online See Private delivery services under Reminders. File taxes online By January 31 . File taxes online   File Form 943. File taxes online See section 8 for more information on Form 943. File taxes online If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. File taxes online Furnish each employee with a completed Form W-2. File taxes online Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). File taxes online File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. File taxes online See section 10 for more information on FUTA. File taxes online If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. File taxes online File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. File taxes online If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. File taxes online By February 15. File taxes online  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. File taxes online On February 16. File taxes online  Any Form W-4 claiming exemption from withholding for the previous year has now expired. File taxes online Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. File taxes online If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. File taxes online See section 5 for more information. File taxes online If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. File taxes online By February 28. File taxes online   File paper Forms 1099 and 1096. File taxes online File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. File taxes online S. File taxes online Information Returns, with the IRS. File taxes online For electronically filed returns, see By March 31 below. File taxes online File paper Forms W-2 and W-3. File taxes online File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. File taxes online For electronically filed returns, see By March 31 next. File taxes online By March 31. File taxes online   File electronic Forms W-2 and 1099. File taxes online File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. File taxes online For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. File taxes online socialsecurity. File taxes online gov/employer. File taxes online For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. File taxes online By April 30, July 31, October 31, and January 31. File taxes online   Deposit FUTA taxes. File taxes online Deposit FUTA tax if the undeposited amount is over $500. File taxes online Before December 1. File taxes online  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. File taxes online Introduction This publication is for employers of agricultural workers (farmworkers). File taxes online It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). File taxes online Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. File taxes online If you have nonfarm employees, see Publication 15 (Circular E). File taxes online If you have employees in the U. File taxes online S. File taxes online Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). File taxes online Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. File taxes online Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. File taxes online Comments and suggestions. File taxes online   We welcome your comments about this publication and your suggestions for future editions. File taxes online   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. File taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File taxes online   You can also send us comments from www. File taxes online irs. File taxes online gov/formspubs. File taxes online Click on More Information and then click on Comment on Tax Forms and Publications. File taxes online   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. File taxes online COBRA premium assistance credit. File taxes online   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. File taxes online COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. File taxes online Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). File taxes online Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. File taxes online Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. File taxes online For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. File taxes online   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. File taxes online For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. File taxes online   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. File taxes online The assistance for the coverage can last up to 15 months. File taxes online   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. File taxes online For more information, see Notice 2009-27, 2009-16 I. File taxes online R. File taxes online B. File taxes online 838, available at www. File taxes online irs. File taxes online gov/irb/2009-16_irb/ar09. File taxes online html. File taxes online   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. File taxes online   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. File taxes online The reimbursement is made through a credit against the employer's employment tax liabilities. File taxes online For information on how to claim the credit, see the Instructions for Form 943. File taxes online The credit is treated as a deposit made on the first day of the return period. File taxes online In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. File taxes online In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. File taxes online   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. File taxes online Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. File taxes online In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. File taxes online In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. File taxes online Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. File taxes online Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. File taxes online A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. File taxes online   For more information, visit IRS. File taxes online gov and enter “COBRA” in the search box. File taxes online Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications