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Free state tax prep online Publication 596 - Introductory Material Table of Contents Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have A Child To Qualify For The EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific information? Is There Help Online? What's New for 2013 Reminders Future Developments For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www. Free state tax prep online irs. Free state tax prep online gov/pub596. Free state tax prep online What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $51,567. Free state tax prep online A tax credit usually means more money in your pocket. Free state tax prep online It reduces the amount of tax you owe. Free state tax prep online The EIC may also give you a refund. Free state tax prep online Can I Claim the EIC? To claim the EIC, you must meet certain rules. Free state tax prep online These rules are summarized in Table 1. Free state tax prep online Table 1. Free state tax prep online Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Free state tax prep online Second, you must meet all the rules in one of these columns, whichever applies. Free state tax prep online Third, you must meet the rule in this column. Free state tax prep online Chapter 1. Free state tax prep online  Rules for Everyone Chapter 2. Free state tax prep online  Rules If You Have a Qualifying Child Chapter 3. Free state tax prep online  Rules If You Do Not Have a Qualifying Child Chapter 4. Free state tax prep online  Figuring and Claiming the EIC 1. Free state tax prep 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. Free state tax prep online 2. Free state tax prep online You must have a valid social security number. Free state tax prep online   3. Free state tax prep online Your filing status cannot be Married filing separately. Free state tax prep online   4. Free state tax prep online You must be a U. Free state tax prep online S. Free state tax prep online citizen or resident alien all year. Free state tax prep online   5. Free state tax prep online You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Free state tax prep online   6. Free state tax prep online Your investment income must be $3,300 or less. Free state tax prep online    7. Free state tax prep online You must have earned income. Free state tax prep online 8. Free state tax prep online Your child must meet the relationship, age, residency, and joint return tests. Free state tax prep online   9. Free state tax prep online Your qualifying child cannot be used by more than one person to claim the EIC. Free state tax prep online   10. Free state tax prep online You cannot be a qualifying child of another person. Free state tax prep online 11. Free state tax prep online You must be at least age 25 but under age 65. Free state tax prep online    12. Free state tax prep online You cannot be the dependent of another person. Free state tax prep online   13. Free state tax prep online You cannot be a qualifying child of another person. Free state tax prep online   14. Free state tax prep online You must have lived in the United States more than half of the year. Free state tax prep online 15. Free state tax prep 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. Free state tax prep online Do I Need This Publication? Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. Free state tax prep online You are one of those people if any of the following statements are true for 2013. Free state tax prep online You are filing Schedule E (Form 1040). Free state tax prep online You are reporting income from the rental of personal property not used in a trade or business. Free state tax prep online You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). Free state tax prep online You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. Free state tax prep online If none of the statements above apply to you, your tax form instructions have all the information you need to find out if you can claim the EIC and to figure the amount of your EIC. Free state tax prep online You do not need this publication. Free state tax prep online But you can read it to find out whether you can take the EIC and to learn more about the EIC. Free state tax prep online Do I Have To Have A Child To Qualify For The EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $14,340 ($19,680 if married filing jointly). Free state tax prep online See chapter 3. Free state tax prep online How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure the amount of your credit, or you can figure it yourself. Free state tax prep online To figure it yourself, you can complete a worksheet in the instructions for the form you file. Free state tax prep online To find out how to have the IRS figure it for you, see chapter 4. Free state tax prep online How Can I Quickly Locate Specific information? You can use the index to look up specific information. Free state tax prep online In most cases, index entries will point you to headings, tables, or a worksheet. Free state tax prep online Is There Help Online? Yes. Free state tax prep online You can use the EITC Assistant at www. Free state tax prep online irs. Free state tax prep online gov/eitc to find out if you may be eligible for the credit. Free state tax prep online The EITC Assistant is available in English and Spanish. Free state tax prep online What's New for 2013 Earned income amount is more. Free state tax prep online The maximum amount of income you can earn and still get the credit has increased. Free state tax prep 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). Free state tax prep online Your adjusted gross income also must be less than the amount in the above list that applies to you. Free state tax prep online For details, see Rules 1 and 15. Free state tax prep online Investment income amount is more. Free state tax prep online The maximum amount of investment income you can have and still get the credit has increased to $3,300. Free state tax prep online See Rule 6—Your Investment Income Must Be $3,300 or Less . Free state tax prep online Reminders Increased EIC on certain joint returns. Free state tax prep online . Free state tax prep online  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Free state tax prep online As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Free state tax prep 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. Free state tax prep online Earned income credit has no effect on certain welfare benefits. Free state tax prep online  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 state tax prep online These programs include the following. Free state tax prep online Temporary Assistance for Needy Families (TANF). Free state tax prep online Medicaid. Free state tax prep online Supplemental security income (SSI). Free state tax prep online Supplemental Nutrition Assistance Program (food stamps). Free state tax prep online Low-income housing. Free state tax prep online In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Free state tax prep online Check with your local benefit coordinator to find out if your refund will affect your benefits. Free state tax prep online Do not overlook your state credit. Free state tax prep online  If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. Free state tax prep online For a list of states that offer a state EIC, go to www. Free state tax prep online irs. Free state tax prep online gov/eitc. Free state tax prep online EIC questioned by IRS. Free state tax prep online  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Free state tax prep online We will tell you what documents to send us. Free state tax prep online These may include: birth certificates, school records, etc. Free state tax prep online The process of establishing your eligibility will delay your refund. Free state tax prep online Spanish version of Publication 596. Free state tax prep online  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. Free state tax prep online It is a Spanish translation of Publication 596. Free state tax prep online See How To Get Tax Help to find out how to order this and other IRS forms and publications. Free state tax prep online Photographs of missing children. Free state tax prep online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free state tax prep online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free state tax prep 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. Free state tax prep online Comments and suggestions. Free state tax prep online  We welcome your comments about this publication and your suggestions for future editions. Free state tax prep online You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. Free state tax prep online NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Free state tax prep online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state tax prep online You can send your comments from www. Free state tax prep online irs. Free state tax prep online gov/formspubs/. Free state tax prep online Click on “More Information” and then on “Comment on Tax Forms and Publications. Free state tax prep online ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free state tax prep online Ordering forms and publications. Free state tax prep online  Visit www. Free state tax prep online irs. Free state tax prep online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free state tax prep online  Internal Revenue Service 1201 N. Free state tax prep online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free state tax prep online  If you have a tax question, check the information available on IRS. Free state tax prep online gov or call 1-800-829-1040. Free state tax prep online We cannot answer tax questions sent to either of the above addresses. Free state tax prep online Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in Puerto Rico

Updated 9/29/11 to add the municipalities of Adjuntas, Ciales, Guaynabo.

Updated 9/13/11 to add the municipalities of Fajardo, Gurabo, Las Piedras, Naguabo, Naranjito, Río Grande, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba.

Updated 9/6/11 to add the municipalities of Arroyo, Aguas Buenas, Cidra, Coamo, Comerio, Humacao, Jayuya, Juncos, Orocovis, Patillas and Ponce.

SP-FL-2011-14, Aug. 30, 2011

MIAMI — Victims of Hurricane Irene that began on Aug. 21, 2011 in parts of Puerto Rico may qualify for tax relief from the Internal Revenue Service.

The President has declared the following municipalities a federal disaster area: Adjuntas, Arroyo, Aguas Buenas, Caguas, Canóvanas, Carolina, Cayey, Cidra, Ciales, Coamo, Comerío, Fajardo, Guaynabo, Gurabo, Humacao, Jayuya, Juncos, Las Piedras, Loíza, Luquillo, Naguabo, Naranjito, Orocovis, Patillas, Ponce, Río Grande,  San Juan, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba. Individuals who reside or have a business in these municipalities may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 21, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 21, and on or before Sept. 6, as long as the deposits are made by Sept. 6, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The municipalities listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 21 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 21 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 21 and on or before Sept. 6 provided the taxpayer makes these deposits by Sept. 6.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Puerto Rico/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

SP-FL-2011-14SP, Alivio Tributario a Víctimas del Huracán Irene en Puerto Rico
Disaster Assistance and Emergency Relief for Individuals and Businesses
Recent IRS Disaster Relief Announcements

 

Page Last Reviewed or Updated: 20-Mar-2014

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