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Free online tax filing 4. Free online tax filing   Student Loan Interest Deduction Table of Contents Introduction Student Loan Interest DefinedQualified Student Loan Qualified Education Expenses Include As Interest Do Not Include As Interest When Must Interest Be Paid Can You Claim the DeductionNo Double Benefit Allowed Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Which Worksheet To Use Claiming the Deduction Introduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. Free online tax filing However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. Free online tax filing For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. Free online tax filing This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. Free online tax filing The student loan interest deduction is taken as an adjustment to income. Free online tax filing This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Free online tax filing This chapter explains: What type of loan interest you can deduct, Whether you can claim the deduction, What expenses you must have paid with the student loan, Who is an eligible student, How to figure the deduction, and How to claim the deduction. Free online tax filing Table 4-1. Free online tax filing Student Loan Interest Deduction at a Glance This table summarizes the features of the student loan interest deduction. Free online tax filing Do not rely on this table alone. Free online tax filing Refer to the text for complete details. Free online tax filing Feature   Description Maximum benefit   You can reduce your income subject to tax by up to $2,500. Free online tax filing Loan qualifications   Your student loan: •must have been taken out solely to pay qualified education expenses, and •cannot be from a related person or made under a qualified employer plan. Free online tax filing Student qualifications   The student must be: •you, your spouse, or your dependent, and  •enrolled at least half-time in a degree program. Free online tax filing Time limit on deduction   You can deduct interest paid during the remaining period of your student loan. Free online tax filing Limit on modified adjusted gross income (MAGI)   $155,000 if married filing a joint return; $75,000 if single, head of household, or qualifying widow(er). Free online tax filing Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. Free online tax filing It includes both required and voluntary interest payments. Free online tax filing Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period for an eligible student. Free online tax filing Loans from the following sources are not qualified student loans. Free online tax filing A related person. Free online tax filing A qualified employer plan. Free online tax filing Your dependent. Free online tax filing   Generally, your dependent is someone who is either a: Qualifying child, or Qualifying relative. Free online tax filing You can find more information about dependents in Publication 501. Free online tax filing Exceptions. Free online tax filing   For purposes of the student loan interest deduction, there are the following exceptions to the general rules for dependents. Free online tax filing An individual can be your dependent even if you are the dependent of another taxpayer. Free online tax filing An individual can be your dependent even if the individual files a joint return with a spouse. Free online tax filing An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). Free online tax filing Reasonable period of time. Free online tax filing   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. Free online tax filing   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. Free online tax filing The expenses relate to a specific academic period, and The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. Free online tax filing   If neither of the above situations applies, the reasonable period of time usually is determined based on all the relevant facts and circumstances. Free online tax filing Academic period. Free online tax filing   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Free online tax filing In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Free online tax filing Eligible student. Free online tax filing   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. Free online tax filing Enrolled at least half-time. Free online tax filing   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. Free online tax filing   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. Free online tax filing However, the standard may not be lower than any of those established by the U. Free online tax filing S. Free online tax filing Department of Education under the Higher Education Act of 1965. Free online tax filing Related person. Free online tax filing   You cannot deduct interest on a loan you get from a related person. Free online tax filing Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. Free online tax filing ), Your lineal descendants (children, grandchildren, etc. Free online tax filing ), and Certain corporations, partnerships, trusts, and exempt organizations. Free online tax filing Qualified employer plan. Free online tax filing   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. Free online tax filing Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. Free online tax filing They include amounts paid for the following items. Free online tax filing Tuition and fees. Free online tax filing Room and board. Free online tax filing Books, supplies, and equipment. Free online tax filing Other necessary expenses (such as transportation). Free online tax filing The cost of room and board qualifies only to the extent that it is not more than the greater of: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Free online tax filing Eligible educational institution. Free online tax filing   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Free online tax filing S. Free online tax filing Department of Education. Free online tax filing It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Free online tax filing   Certain educational institutions located outside the United States also participate in the U. Free online tax filing S. Free online tax filing Department of Education's Federal Student Aid (FSA) programs. Free online tax filing   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Free online tax filing   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. Free online tax filing The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. Free online tax filing    The educational institution should be able to tell you if it is an eligible educational institution. Free online tax filing Adjustments to Qualified Education Expenses You must reduce your qualified education expenses by the total amount paid for them with the following tax-free items. Free online tax filing Employer-provided educational assistance. Free online tax filing See chapter 11, Employer-Provided Educational Assistance . Free online tax filing Tax-free distribution of earnings from a Coverdell education savings account (ESA). Free online tax filing See Tax-Free Distributions in chapter 7, Coverdell Education Savings Account. Free online tax filing Tax-free distribution of earnings from a qualified tuition program (QTP). Free online tax filing See Figuring the Taxable Portion of a Distribution in chapter 8, Qualified Tuition Program. Free online tax filing U. Free online tax filing S. Free online tax filing savings bond interest that you exclude from income because it is used to pay qualified education expenses. Free online tax filing See chapter 10, Education Savings Bond Program . Free online tax filing The tax-free part of scholarships and fellowships. Free online tax filing See Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Free online tax filing Veterans' educational assistance. Free online tax filing See Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Free online tax filing Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Free online tax filing Include As Interest In addition to simple interest on the loan, if all other requirements are met, the items discussed below can be student loan interest. Free online tax filing Loan origination fee. Free online tax filing   In general, this is a one-time fee charged by the lender when a loan is made. Free online tax filing To be deductible as interest, a loan origination fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. Free online tax filing A loan origination fee treated as interest accrues over the term of the loan. Free online tax filing   Loan origination fees were not required to be reported on Form 1098-E, Student Loan Interest Statement, for loans made before September 1, 2004. Free online tax filing If loan origination fees are not included in the amount reported on your Form 1098-E, you can use any reasonable method to allocate the loan origination fees over the term of the loan. Free online tax filing The method shown in the example below allocates equal portions of the loan origination fee to each payment required under the terms of the loan. Free online tax filing A method that results in the double deduction of the same portion of a loan origination fee would not be reasonable. Free online tax filing Example. Free online tax filing In August 2004, Bill took out a student loan for $16,000 to pay the tuition for his senior year of college. Free online tax filing The lender charged a 3% loan origination fee ($480) that was withheld from the funds Bill received. Free online tax filing Bill began making payments on his student loan in 2013. Free online tax filing Because the loan origination fee was not included in his 2013 Form 1098-E, Bill can use any reasonable method to allocate that fee over the term of the loan. Free online tax filing Bill's loan is payable in 120 equal monthly payments. Free online tax filing He allocates the $480 fee equally over the total number of payments ($480 ÷ 120 months = $4 per month). Free online tax filing Bill made 7 payments in 2013, so he paid $28 ($4 × 7) of interest attributable to the loan origination fee. Free online tax filing To determine his student loan interest deduction, he will add the $28 to the amount of other interest reported to him on Form 1098-E. Free online tax filing Capitalized interest. Free online tax filing   This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. Free online tax filing Capitalized interest is treated as interest for tax purposes and is deductible as payments of principal are made on the loan. Free online tax filing No deduction for capitalized interest is allowed in a year in which no loan payments were made. Free online tax filing Interest on revolving lines of credit. Free online tax filing   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. Free online tax filing See Qualified Education Expenses , earlier. Free online tax filing Interest on refinanced student loans. Free online tax filing   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. Free online tax filing    If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. Free online tax filing Voluntary interest payments. Free online tax filing   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. Free online tax filing Example. Free online tax filing The payments on Roger's student loan were scheduled to begin in June 2012, 6 months after he graduated from college. Free online tax filing He began making payments as required. Free online tax filing In September 2013, Roger enrolled in graduate school on a full-time basis. Free online tax filing He applied for and was granted deferment of his loan payments while in graduate school. Free online tax filing Wanting to pay down his student loan as much as possible, he made loan payments in October and November 2013. Free online tax filing Even though these were voluntary (not required) payments, Roger can deduct the interest paid in October and November. Free online tax filing Allocating Payments Between Interest and Principal The allocation of payments between interest and principal for tax purposes might not be the same as the allocation shown on the Form 1098-E or other statement you receive from the lender or loan servicer. Free online tax filing To make the allocation for tax purposes, a payment generally applies first to stated interest that remains unpaid as of the date the payment is due, second to any loan origination fees allocable to the payment, third to any capitalized interest that remains unpaid as of the date the payment is due, and fourth to the outstanding principal. Free online tax filing Example. Free online tax filing In August 2012, Peg took out a $10,000 student loan to pay the tuition for her senior year of college. Free online tax filing The lender charged a 3% loan origination fee ($300) that was withheld from the funds Peg received. Free online tax filing The interest (5% simple) on this loan accrued while she completed her senior year and for 6 months after she graduated. Free online tax filing At the end of that period, the lender determined the amount to be repaid by capitalizing all accrued but unpaid interest ($625 interest accrued from August 2012 through October 2013) and adding it to the outstanding principal balance of the loan. Free online tax filing The loan is payable over 60 months, with a payment of $200. Free online tax filing 51 due on the first of each month, beginning November 2013. Free online tax filing Peg did not receive a Form 1098-E for 2013 from her lender because the amount of interest she paid did not require the lender to issue an information return. Free online tax filing However, she did receive an account statement from the lender that showed the following 2013 payments on her outstanding loan of $10,625 ($10,000 principal + $625 accrued but unpaid interest). Free online tax filing Payment Date   Payment   Stated Interest   Principal November 2013   $200. Free online tax filing 51   $44. Free online tax filing 27   $156. Free online tax filing 24 December 2013   $200. Free online tax filing 51   $43. Free online tax filing 62   $156. Free online tax filing 89 Totals   $401. Free online tax filing 02   $87. Free online tax filing 89   $313. Free online tax filing 13 To determine the amount of interest that could be deducted on the loan for 2013, Peg starts with the total amount of stated interest she paid, $87. Free online tax filing 89. Free online tax filing Next, she allocates the loan origination fee over the term of the loan ($300 ÷ 60 months = $5 per month). Free online tax filing A total of $10 ($5 of each of the two principal payments) should be treated as interest for tax purposes. Free online tax filing Peg then applies the unpaid capitalized interest ($625) to the two principal payments in the order in which they were made, and determines that the remaining amount of principal of both payments is treated as interest for tax purposes. Free online tax filing Assuming that Peg qualifies to take the student loan interest deduction, she can deduct $401. Free online tax filing 02 ($87. Free online tax filing 89 + $10 + $303. Free online tax filing 13). Free online tax filing For 2014, Peg will continue to allocate $5 of the loan origination fee to the principal portion of each monthly payment she makes and treat that amount as interest for tax purposes. Free online tax filing She also will apply the remaining amount of capitalized interest ($625 − $303. Free online tax filing 13 = $321. Free online tax filing 87) to the principal payments in the order in which they are made until the balance is zero, and treat those amounts as interest for tax purposes. Free online tax filing Do Not Include As Interest You cannot claim a student loan interest deduction for any of the following items. Free online tax filing Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. Free online tax filing Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. Free online tax filing Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. Free online tax filing For more information, see Student Loan Repayment Assistance in chapter 5, Student Loan Cancellations and Repayment Assistance. Free online tax filing When Must Interest Be Paid You can deduct all interest you paid during the year on your student loan, including voluntary payments, until the loan is paid off. Free online tax filing Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. Free online tax filing Your filing status is any filing status except married filing separately. Free online tax filing No one else is claiming an exemption for you on his or her tax return. Free online tax filing You are legally obligated to pay interest on a qualified student loan. Free online tax filing You paid interest on a qualified student loan. Free online tax filing Claiming an exemption for you. Free online tax filing   Another taxpayer is claiming an exemption for you if he or she lists your name and other required information on his or her Form 1040 (or Form 1040A), line 6c, or Form 1040NR, line 7c. Free online tax filing Example 1. Free online tax filing During 2013, Josh paid $600 interest on his qualified student loan. Free online tax filing Only he is legally obligated to make the payments. Free online tax filing No one claimed an exemption for Josh for 2013. Free online tax filing Assuming all other requirements are met, Josh can deduct the $600 of interest he paid on his 2013 Form 1040 or 1040A. Free online tax filing Example 2. Free online tax filing During 2013, Jo paid $1,100 interest on her qualified student loan. Free online tax filing Only she is legally obligated to make the payments. Free online tax filing Jo's parents claimed an exemption for her on their 2013 tax return. Free online tax filing In this case, neither Jo nor her parents may deduct the student loan interest Jo paid in 2013. Free online tax filing Interest paid by others. Free online tax filing   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. Free online tax filing Example 1. Free online tax filing Darla obtained a qualified student loan to attend college. Free online tax filing After Darla's graduation from college, she worked as an intern for a nonprofit organization. Free online tax filing As part of the internship program, the nonprofit organization made an interest payment on behalf of Darla. Free online tax filing This payment was treated as additional compensation and reported in box 1 of her Form W-2. Free online tax filing Assuming all other qualifications are met, Darla can deduct this payment of interest on her tax return. Free online tax filing Example 2. Free online tax filing Ethan obtained a qualified student loan to attend college. Free online tax filing After graduating from college, the first monthly payment on his loan was due in December. Free online tax filing As a gift, Ethan's mother made this payment for him. Free online tax filing No one is claiming a dependency exemption for Ethan on his or her tax return. Free online tax filing Assuming all other qualifications are met, Ethan can deduct this payment of interest on his tax return. Free online tax filing No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, as home mortgage interest). Free online tax filing Figuring the Deduction Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. Free online tax filing However, the amount determined above may be gradually reduced (phased out) or eliminated based on your filing status and MAGI as explained below. Free online tax filing You can use Worksheet 4-1. Free online tax filing Student Loan Interest Deduction Worksheet (at the end of this chapter) to figure both your MAGI and your deduction. Free online tax filing Form 1098-E. Free online tax filing   To help you figure your student loan interest deduction, you should receive Form 1098-E. Free online tax filing Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. Free online tax filing   For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. Free online tax filing Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. Free online tax filing However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. Free online tax filing See Allocating Payments Between Interest and Principal , earlier. Free online tax filing    The lender may ask for a completed Form W-9S, or similar statement to obtain the borrower's name, address, and taxpayer identification number. Free online tax filing The form may also be used by the borrower to certify that the student loan was incurred solely to pay for qualified education expenses. Free online tax filing Effect of the Amount of Your Income on the Amount of Your Deduction The amount of your student loan interest deduction is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). Free online tax filing You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). Free online tax filing Modified adjusted gross income (MAGI). Free online tax filing   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for student loan interest. Free online tax filing However, as discussed below, there may be other modifications. Free online tax filing Table 4-2 shows how the amount of your MAGI can affect your student loan interest deduction. Free online tax filing Table 4-2. Free online tax filing Effect of MAGI on Student Loan Interest Deduction IF your filing status is. Free online tax filing . Free online tax filing . Free online tax filing AND your MAGI is. Free online tax filing . Free online tax filing . Free online tax filing THEN your student loan interest deduction is. Free online tax filing . Free online tax filing . Free online tax filing single,  head of household, or qualifying widow(er) not more than $60,000 not affected by the phaseout. Free online tax filing more than $60,000  but less than $75,000 reduced because of the phaseout. Free online tax filing $75,000 or more eliminated by the phaseout. Free online tax filing married filing joint return not more than $125,000 not affected by the phaseout. Free online tax filing more than $125,000 but less than $155,000 reduced because of the phaseout. Free online tax filing $155,000 or more eliminated by the phaseout. Free online tax filing MAGI when using Form 1040A. Free online tax filing   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). Free online tax filing MAGI when using Form 1040. Free online tax filing   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any amount on line 33 (student loan interest deduction), line 34 (tuition and fees deduction), or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Free online tax filing MAGI when using Form 1040NR. Free online tax filing   If you file Form 1040NR, your MAGI is the AGI on line 36 of that form figured without taking into account any amount on line 33 (student loan interest deduction) and line 34 (domestic production activities deduction). Free online tax filing MAGI when using Form 1040NR-EZ. Free online tax filing   If you file Form 1040NR-EZ, your MAGI is the AGI on line 10 of that form figured without taking into account any amount on line 9 (student loan interest deduction). Free online tax filing Phaseout. Free online tax filing   If your MAGI is within the range of incomes where the credit must be reduced, you must figure your reduced deduction. Free online tax filing To figure the phaseout, multiply your interest deduction (before the phaseout) by a fraction. Free online tax filing The numerator is your MAGI minus $60,000 ($125,000 in the case of a joint return). Free online tax filing The denominator is $15,000 ($30,000 in the case of a joint return). Free online tax filing Subtract the result from your deduction (before the phaseout) to give you the amount you can deduct. Free online tax filing Example 1. Free online tax filing During 2013 you paid $800 interest on a qualified student loan. Free online tax filing Your 2013 MAGI is $145,000 and you are filing a joint return. Free online tax filing You must reduce your deduction by $533, figured as follows. Free online tax filing   $800 × $145,000 − $125,000  $30,000 = $533   Your reduced student loan interest deduction is $267 ($800 − $533). Free online tax filing Example 2. Free online tax filing The facts are the same as in Example 1 except that you paid $2,750 interest. Free online tax filing Your maximum deduction for 2013 is $2,500. Free online tax filing You must reduce your maximum deduction by $1,667, figured as follows. Free online tax filing   $2,500 × $145,000 − $125,000  $30,000 = $1,667   In this example, your reduced student loan interest deduction is $833 ($2,500 − $1,667). Free online tax filing Which Worksheet To Use Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR. Free online tax filing However, if you are filing Form 2555, Foreign Earned Income, Form 2555-EZ, Foreign Earned Income Exclusion, or Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1. Free online tax filing Student Loan Interest Deduction Worksheet at the end of this chapter. Free online tax filing Claiming the Deduction The student loan interest deduction is an adjustment to income. Free online tax filing To claim the deduction, enter the allowable amount on line 33 (Form 1040), line 18 (Form 1040A), line 33 (Form 1040NR), or line 9 (Form 1040NR-EZ). Free online tax filing Worksheet 4-1. Free online tax filing Student Loan Interest Deduction Worksheet Use this worksheet instead of the worksheet in the Form 1040 instructions if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. Free online tax filing Before using this worksheet, you must complete Form 1040, lines 7 through 32, plus any amount to be entered on the dotted line next to line 36. Free online tax filing 1. Free online tax filing Enter the total interest you paid in 2013 on qualified student loans. Free online tax filing Do not enter  more than $2,500 1. Free online tax filing   2. Free online tax filing Enter the amount from Form 1040, line 22 2. Free online tax filing       3. Free online tax filing Enter the total of the amounts from Form 1040,  lines 23 through 32 3. Free online tax filing           4. Free online tax filing Enter the total of any amounts entered on the dotted line next to Form 1040, line 36 4. Free online tax filing           5. Free online tax filing Add lines 3 and 4 5. Free online tax filing       6. Free online tax filing Subtract line 5 from line 2 6. Free online tax filing       7. Free online tax filing Enter any foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18) 7. Free online tax filing       8. Free online tax filing Enter any foreign housing deduction (Form 2555, line 50) 8. Free online tax filing       9. Free online tax filing Enter the amount of income from Puerto Rico you are excluding 9. Free online tax filing       10. Free online tax filing Enter the amount of income from American Samoa  you are excluding (Form 4563, line 15) 10. Free online tax filing       11. Free online tax filing Add lines 6 through 10. Free online tax filing This is your modified adjusted gross income 11. Free online tax filing   12. Free online tax filing Enter the amount shown below for your filing status 12. Free online tax filing     •Single, head of household, or qualifying widow(er)—$60,000       •Married filing jointly—$125,000     13. Free online tax filing Is the amount on line 11 more than the amount on line 12?       □ No. Free online tax filing Skip lines 13 and 14, enter -0- on line 15, and go to line 16. Free online tax filing       □ Yes. Free online tax filing Subtract line 12 from line 11 13. Free online tax filing   14. Free online tax filing Divide line 13 by $15,000 ($30,000 if married filing jointly). Free online tax filing Enter the result as a decimal  (rounded to at least three places). Free online tax filing If the result is 1. Free online tax filing 000 or more, enter 1. Free online tax filing 000 14. Free online tax filing . Free online tax filing 15. Free online tax filing Multiply line 1 by line 14 15. Free online tax filing   16. Free online tax filing Student loan interest deduction. Free online tax filing Subtract line 15 from line 1. Free online tax filing Enter the result here  and on Form 1040, line 33. Free online tax filing Do not include this amount in figuring any other  deduction on your return (such as on Schedule A, C, E, etc. Free online tax filing ) 16. Free online tax filing   Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Arkansas

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Fayetteville  655 E. Millsap Rd.
Fayetteville, AR 72703 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(479) 442-3948 
Ft. Smith  4905 Old
Greenwood Rd.
Ft. Smith, AR 72903 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.) 
 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(479) 649-8602 
Jonesboro  615 S. Main St.
Jonesboro, AR 72401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(870) 802-0219 
Little Rock  700 W. Capitol
Little Rock, AR 72201 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(501) 324-5111 


* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (501) 396-5978 in Little Rock, or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
700 W. Capitol Avenue, Stop 1040
Little Rock, AR 72201

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Free Online Tax Filing

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