Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free Tax Filing Military

Hr Block ComHow To Amend A Tax Return OnlineIrs Gov VitaH And R Block Free FileFree H And R Block OnlineCheap State Taxes OnlineCan I Still E File My 2012 Tax ReturnDownload A 1040ez Federal Tax FormH And R Block 1040ezIrs 1040 Ez FormBest Tax SoftwareTax Form 1040x Amended ReturnWww Myfreetaxes ComForm 1040nr SoftwareFile An Amended Tax ReturnState Tax Forms Need Fill2012 Free Tax ReturnHow To File 2012 Federal Tax ReturnHow Do I Do An Amended Tax ReturnH&r Block TaxesStudents Exempt From Income TaxAmend Tax2010 1040 Tax FormMilitary Tax Service1040x Online Free1040ez Instruction BookletAmended 2011 Tax Return2011 Ez 1040 FormE-file State Tax For FreeFederal Tax Form 2011How Much Does It Cost To Amend A Tax ReturnFree Federal And State Efile 2013Can I Amend My Tax ReturnWhere To File Your State Taxes For FreeEfile 1040xFile Taxes Online Free 2012How To File Taxes From 20122011 Federal Tax Forms 1040H&r Block 1040xE File Tax Extension For Free

Free Tax Filing Military

Free tax filing military Index A Accidentes, Pérdidas deducibles. Free tax filing military , Pérdidas no deducibles. Free tax filing military Agencia Federal para el Manejo de Emergencias (FEMA) , cómo comunicarse con la, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Ajustes a la base, Ajuste a la base de los bienes de una sociedad anónima. Free tax filing military , Ajustes a la Base Aplazamiento de la declaración de una ganancia, Aplazamiento de la Declaración de una Ganancia Bienes de reposición adquiridos antes de presentar la declaración de impuestos, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. Free tax filing military Bienes de reposición adquiridos después de haber presentado la declaración de impuestos, Bienes de reposición adquiridos después de haber presentado la declaración de impuestos. Free tax filing military Cambio de idea, Si cambia de idea. Free tax filing military Declaración enmendada, Declaración enmendada. Free tax filing military Documento escrito requerido, Documento escrito requerido. Free tax filing military Límite de 3 años, Límite de 3 años. Free tax filing military Sustitución de los bienes de reposición, Sustitución de los bienes de reposición. Free tax filing military Asistencia (see Ayuda con los impuestos) Automóviles Accidentes, Pérdidas deducibles. Free tax filing military Valor justo de mercado de, Valor de automóviles. Free tax filing military Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos B Base Ajustada, Base Ajustada Ajustes a, Ajuste a la base de los bienes de una sociedad anónima. Free tax filing military , Ajustes a la Base Propiedad de Reposición, Base de la propiedad de reposición. Free tax filing military Base ajustada, Base Ajustada Bienes de reposición, Bienes de Reposición Ajuste a la base de los bienes de una sociedad anónima, Ajuste a la base de los bienes de una sociedad anónima. Free tax filing military Aplazamiento de la declaración de una ganancia, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. Free tax filing military Pago adelantado, Pago adelantado. Free tax filing military Vivienda principal Ubicada en zona de desastre, Vivienda principal en una zona de desastre. Free tax filing military Bienes de uso personal Cómo declarar pérdidas y ganancias, Bienes de uso personal. Free tax filing military Bienes extraviados o perdidos, Bienes extraviados o perdidos. Free tax filing military Bienes muebles Deducción de pérdidas, cálculo de, Bienes muebles. Free tax filing military Bienes raíces de uso personal, Excepción en el caso de bienes inmuebles de uso personal. Free tax filing military Bienes robados (see Pérdidas por robo) Bienes robados recuperados, Bienes robados recuperados. Free tax filing military C Comentarios sobre la publicación, Comentarios y sugerencias. Free tax filing military Cómo aplazar la declaración de una ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular una ganancia, Propiedad usada en parte para fines comerciales y en parte para fines personales. Free tax filing military Cómo calcular una pérdida, Comprobación de las pérdidas por robo. Free tax filing military Base ajustada, Base Ajustada Pérdidas en zonas de desastre, Cómo calcular la deducción de pérdidas. Free tax filing military Seguro y otros reembolsos, Seguro y Otros Reembolsos Cómo Calcular una Pérdida, Cómo Calcular la Deducción Cómo declarar pérdidas y ganancias, Declaración de una ganancia. Free tax filing military , Cómo Declarar Pérdidas y Ganancias Adquiridos antes o después de presentar la declaración de impuestos, Cuándo Declarar Pérdidas y Ganancias Base, ajustes a la, Ajustes a la Base Bienes de uso personal, Bienes de uso personal. Free tax filing military Deducciones mayores al ingreso, Si las Deducciones son Mayores que el Ingreso Depósitos monetarios, Cómo se declaran las pérdidas de depósitos monetarios. Free tax filing military Tabla 1, Tabla 1. Free tax filing military Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. Free tax filing military Propiedad comercial y de generación de ingresos, Bienes comerciales y de generación de ingresos. Free tax filing military Comprobación de las Pérdidas, Comprobación de las Pérdidas Contribuyentes casados Límites de la deducción, Contribuyentes casados. Free tax filing military , Contribuyentes casados. Free tax filing military Costos Fotografías tomadas después de la pérdida, Costos de fotografías y tasaciones. Free tax filing military Gastos imprevistos, Gastos afines. Free tax filing military Jardines, Jardines. Free tax filing military Limpieza, Costos de limpieza y reparaciones. Free tax filing military Protección, Costos de protección. Free tax filing military Reparaciones, Costos de limpieza y reparaciones. Free tax filing military Reposición, Costos de reposición. Free tax filing military Tasaciones, Costos de fotografías y tasaciones. Free tax filing military Costos de limpieza, Costos de limpieza y reparaciones. Free tax filing military Costos de protección, Costos de protección. Free tax filing military Costos de reparación, Costos de limpieza y reparaciones. Free tax filing military Costos de reposición, Costos de reposición. Free tax filing military D Declaración enmendada, Declaración enmendada. Free tax filing military Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Free tax filing military Desastres declarados por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. Free tax filing military , Pérdidas en Zonas de Desastre Deudas incobrables, Deudas incobrables no relacionadas con los negocios. Free tax filing military Deudas incobrables no relacionadas con los negocios, Deudas incobrables no relacionadas con los negocios. Free tax filing military Documentación de la pérdida, Comprobación de las pérdidas por robo. Free tax filing military Donaciones en efectivo, Donaciones en efectivo. Free tax filing military E Entidad afín, compra de bienes de reposición de una, Compra de bienes de reposición de una entidad afín. Free tax filing military Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Free tax filing military Expropiaciones forzosas, Expropiaciones forzosas. Free tax filing military F Fallecimiento de un contribuyente Aplazamiento de la declaración de una ganancia, Fallecimiento de un contribuyente. Free tax filing military Fines comerciales, propiedad usada en parte para, Propiedad usada en parte para fines comerciales y en parte para fines personales. Free tax filing military Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. Free tax filing military Formulario 1040, Anexo A, Bienes de uso personal. Free tax filing military Formulario 1040, Anexo D, Bienes de uso personal. Free tax filing military Formulario 1040X Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. Free tax filing military Formulario 4684 Cómo declarar pérdidas y ganancias en bienes de uso personal, Bienes de uso personal. Free tax filing military Fotografías Documentación de la pérdida, Costos de fotografías y tasaciones. Free tax filing military G Ganancias Aplazamiento de, Aplazamiento de la Declaración de una Ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular, Cómo Calcular una Ganancia Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Cuándo declarar, Si cambia de idea. Free tax filing military Reembolsos, Ganancias por reembolsos. Free tax filing military Gastos afines, Gastos afines. Free tax filing military Gastos imprevistos, Gastos afines. Free tax filing military I Información adicional (see Ayuda con los impuestos) J Jardines, Jardines. Free tax filing military L Límites de la deducción, Límites de la Deducción Límites de la Deducción Regla de los $100, Regla de los $100 Regla del 10%, Regla del 10% Regla del 2%, Regla del 2% N Niños desaparecidos, fotografías de, Recordatorios P Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. Free tax filing military Pagos del seguro por gastos de manutención, Pagos del seguro por gastos de manutención. Free tax filing military Paneles de Yeso (Drywall) Corrosivos, Procedimiento Especial Correspondiente a Daños Ocasionados por Paneles de Yeso (Drywall) Corrosivos Pérdida de inventario, Pérdida de inventario. Free tax filing military Pérdidas en zonas de desastre, Pérdida de inventario por desastre. Free tax filing military Pérdida de madera en pie, Pérdida de madera en pie. Free tax filing military Pérdidas Calcular la cantidad (see Cómo calcular una pérdida) Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Comprobación de las, Recuperación de pérdida deducida. Free tax filing military Cuándo declarar, Si cambia de idea. Free tax filing military (Tabla 3), Tabla 3. Free tax filing military Cuándo deducir una pérdida por hecho fortuito o robo Depósitos monetarios (see Pérdidas de depósitos) Documentación de, Comprobación de las pérdidas por robo. Free tax filing military Hecho Fortuito (see Pérdidas por hecho fortuito) Robo (see Pérdidas por robo) Zonas de desastre (see Pérdidas en zonas de desastre) Pérdidas de Depósitos Declaración de (Tabla 1), Tabla 1. Free tax filing military Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas de depósitos monetarios, Bienes extraviados o perdidos. Free tax filing military , Tabla 3. Free tax filing military Cuándo deducir una pérdida por hecho fortuito o robo Cuándo declarar, Pérdidas de depósitos monetarios. Free tax filing military Pérdidas deducibles, Pérdidas deducibles. Free tax filing military Pérdidas en Zonas de Desastre Cómo calcular la deducción de pérdidas, Cómo calcular la deducción de pérdidas. Free tax filing military Cómo deducir la pérdida del año anterior, Cómo deducir la pérdida del año anterior. Free tax filing military Cuándo deducir, Cuándo deducir la pérdida. Free tax filing military Tabla 3, Tabla 3. Free tax filing military Cuándo deducir una pérdida por hecho fortuito o robo Declaración en una declaración enmendada, Declaración de pérdida por desastre en declaración de impuestos enmendada. Free tax filing military Desastre declarado por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. Free tax filing military , Pérdidas en Zonas de Desastre Documentación, Documentación. Free tax filing military Formulario 1040X, Cómo declarar la pérdida en el Formulario 1040X. Free tax filing military Inventario, Pérdida de inventario por desastre. Free tax filing military Pagos calificados de asistencia en caso de desastre, Pagos calificados de asistencia en caso de desastre. Free tax filing military Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. Free tax filing military Plazos Tributarios Aplazados, Zona de desastre con cobertura. Free tax filing military Préstamo federal cancelado, Préstamo federal cancelado. Free tax filing military Reglas para vivienda principal, Vivienda principal en zona de desastre. Free tax filing military , Ganancias. Free tax filing military Vivienda inhabitable, Vivienda inhabitable por desastre. Free tax filing military Pérdidas en zonas de desastre, Pérdida del inquilino. Free tax filing military Pérdidas no deducibles, Pérdidas no deducibles. Free tax filing military Pérdidas por hecho fortuito, Tabla 3. Free tax filing military Cuándo deducir una pérdida por hecho fortuito o robo Comprobación de las, Comprobación de las pérdidas por hecho fortuito. Free tax filing military Cuándo declarar, Pérdidas. Free tax filing military Definición, Hecho Fortuito Depósitos monetarios, pérdidas de, Pérdida ordinaria o por hechos fortuitos. Free tax filing military Deterioro progresivo, Deterioro progresivo. Free tax filing military Pérdidas deducibles, Pérdidas deducibles. Free tax filing military Pérdidas no deducibles, Pérdidas no deducibles. Free tax filing military Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. Free tax filing military Pérdidas por robo, Robo Bienes extraviados o perdidos, Bienes extraviados o perdidos. Free tax filing military Comprobación de las, Comprobación de las pérdidas por robo. Free tax filing military Cuándo declarar, Pérdidas. Free tax filing military Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 3. Free tax filing military Cuándo deducir una pérdida por hecho fortuito o robo Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Free tax filing military Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. Free tax filing military Valor justo de mercado de los bienes robados, Valor justo de mercado de los bienes robados. Free tax filing military Plazo de reposición, Plazo de Reposición Prórroga de, Prórroga. Free tax filing military Plazos Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Propiedad alquilada, Propiedad alquilada. Free tax filing military Cuándo declarar, Pérdida del inquilino. Free tax filing military Propiedad comercial o de generación de ingresos, Propiedad comercial o de generación de ingresos. Free tax filing military Propiedad de reposición Base de, Base de la propiedad de reposición. Free tax filing military Vivienda principal, Vivienda principal repuesta. Free tax filing military Publicaciones (see Ayuda con los impuestos) R Reducción de intereses, Reducción de intereses y multas. Free tax filing military Reducción de intereses y multas, Reducción de intereses y multas. Free tax filing military Reducción de multas, Reducción de intereses y multas. Free tax filing military Reembolsos Asistencia en caso de desastre, Asistencia en caso de desastre. Free tax filing military Donaciones en efectivo, Donaciones en efectivo. Free tax filing military Falta de presentación de una solicitud, Falta de presentación de una solicitud de reembolso. Free tax filing military Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. Free tax filing military Recibido después de la deducción de una pérdida, Reembolso Recibido Después de la Deducción de una Pérdida Tipos de, Tipos de Reembolsos Registros para el cálculo de pérdidas por hecho fortuito y robo, Registros para el cálculo de pérdidas por hecho fortuito y robo. Free tax filing military S Seguros, Seguro y Otros Reembolsos Gastos de manutención, pagos del seguro por, Pagos del seguro por gastos de manutención. Free tax filing military Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Free tax filing military Servicios gratuitos para los impuestos, Cómo Obtener Ayuda con los Impuestos Subsidios de asistencia en caso de desastre, Asistencia en caso de desastre. Free tax filing military Subsidios estales de asistencia por desastres para empresas, Subsidios estatales de asistencia por desastre para empresas. Free tax filing military Subsidios federales de asistencia en caso de desastre, Subsidios federales de asistencia en caso de desastre. Free tax filing military Sugerencias para la publicación, Comentarios y sugerencias. Free tax filing military T Tablas y figuras Cómo Declarar la Pérdida de Depósitos Monetarios (Tabla 1), Tabla 1. Free tax filing military Cómo Declarar la Pérdida de Depósitos Monetarios Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 1. Free tax filing military Cómo Declarar la Pérdida de Depósitos Monetarios , Tabla 3. Free tax filing military Cuándo deducir una pérdida por hecho fortuito o robo Tasaciones, Tasaciones. Free tax filing military , Costos de fotografías y tasaciones. Free tax filing military V Valor justo de mercado Cálculo de la disminución de, Disminución del Valor Justo de Mercado Puntos a no tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a No Tener en Cuenta Puntos a tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a Tener en Cuenta Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores, Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores. Free tax filing military Valor sentimental, Valor sentimental. Free tax filing military Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

SOI Tax Stats - Controlled Foreign Corporations

Return to Tax Stats home page

  • Data are taken from Form 5471 - Information Return of U.S. Persons With Respect to Certain Foreign Corporations.
  • For U.S. income tax purposes, a foreign corporation is "controlled" if U.S. shareholders own more than 50% of its outstanding voting stock.
  • Data are also available for the One-Time Dividend Received Deduction reported on Form 8895.

Statistical Tables     SOI Bulletin Articles     Metadata   
 


Statistical Tables

Excel Viewer

U.S. Corporations and Their Controlled Foreign Corporations
     Data Presented: Number, Assets, Receipts, Earnings, Taxes, Distributions, Subpart F Income, and Related Party Transactions
     Classified by: Selected NAICS Industrial Sector*
     Tax Years: 2008     2006     2004   
 
     Classified by: Selected Country of Incorporation
     Tax Years: 2008     2006     2004   
 
     Classified by: Selected Country of Incorporation and NAICS Industrial Sector*
     Tax Years: 2008     2006     2004   
 
U.S. Corporations with Total Assets of $500 Million or More and Their 7,500 Largest Controlled Foreign Corporations
     Data Presented: Number, Assets, Receipts, Earnings, Taxes, Distributions, and Subpart F Income
     Classified by: Selected NAICS Industrial Sector*
     Tax Years: 2002   2000   1998   1996   1994   1992   1988
 
     Classified by: Selected Country of Incorporation
     Tax Years: 2002   2000   1998   1996   1994   1992   1988
 
     Classified by: Selected Country of Incorporation and NAICS Industrial Sector*
     Tax Years: 2002   2000   1998   1996   1994   1988


 

U.S. Corporations with Total Assets of $500 Million or More and Their 7,500 Largest Controlled Foreign Corporations
     Data Presented: Number, Assets, Receipts, and Earnings, Standard Industrial Classification (SIC) and North American Industry Classification System (NAICS)
     Classified by: Selected NAICS Industrial Sector
     Tax Year: 1998


*Note:  For Tax Years prior to 1998, industry data are presented by Standard Industry Classification (SIC).  Industry data for Tax Years 1998 to present are presented by North American Industry Classification System (NAICS)


SOI Bulletin Articles

The following are available as PDF files.  A free Adobe® reader is available for download, if needed.

Return to Tax Stats home page

Page Last Reviewed or Updated: 15-Jan-2014

The Free Tax Filing Military

Free tax filing military 5. Free tax filing military   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 tax filing military You may be able to reduce your federal income tax by claiming one or more of these credits. Free tax filing military 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 tax filing military For more information, see Publication 524, Credit for the Elderly or the Disabled. Free tax filing military You can take the credit only if you file Form 1040 or Form 1040A. Free tax filing military You cannot take the credit if you file Form 1040EZ or Form 1040NR. Free tax filing military 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 tax filing military You are a qualified individual. Free tax filing military Your income is not more than certain limits. Free tax filing military  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Free tax filing military   Qualified Individual You are a qualified individual for this credit if you are a U. Free tax filing military S. Free tax filing military citizen or resident alien, and either of the following applies. Free tax filing military You were age 65 or older at the end of 2013. Free tax filing military You were under age 65 at the end of 2013 and all three of the following statements are true. Free tax filing military You retired on permanent and total disability (explained later). Free tax filing military You received taxable disability income for 2013. Free tax filing military On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Free tax filing military Age 65. Free tax filing military You are considered to be age 65 on the day before your 65th birthday. Free tax filing military Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Free tax filing military Figure 5-A. Free tax filing military Are You a Qualified Individual? This image is too large to be displayed in the current screen. Free tax filing military Please click the link to view the image. Free tax filing military Figure 5-A, Are you a qualified individual? U. Free tax filing military S. Free tax filing military citizen or resident alien. Free tax filing military   You must be a U. Free tax filing military S. Free tax filing military citizen or resident alien (or be treated as a resident alien) to take the credit. Free tax filing military Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Free tax filing military Exceptions. Free tax filing military   You may be able to take the credit if you are a nonresident alien who is married to a U. Free tax filing military S. Free tax filing military citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Free tax filing military S. Free tax filing military resident alien. Free tax filing military If you make that choice, both you and your spouse are taxed on your worldwide income. Free tax filing military   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 tax filing military S. Free tax filing military citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Free tax filing military S. Free tax filing military resident alien for the entire year. Free tax filing military In that case, you may be allowed to take the credit. Free tax filing military   For information on these choices, see chapter 1 of Publication 519, U. Free tax filing military S. Free tax filing military Tax Guide for Aliens. Free tax filing military Married persons. Free tax filing military   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 tax filing military 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 tax filing military Head of household. Free tax filing military   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 tax filing military See Publication 524 and Publication 501. Free tax filing military Under age 65. Free tax filing military   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 tax filing military You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Free tax filing military 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 tax filing military   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Free tax filing military 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 tax filing military Permanent and total disability. Free tax filing military   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Free tax filing military 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 tax filing military See Physician's statement , later. Free tax filing military Substantial gainful activity. Free tax filing military   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 tax filing military   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 tax filing military   Substantial gainful activity is not work you do to take care of yourself or your home. Free tax filing military It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Free tax filing military However, doing this kind of work may show that you are able to engage in substantial gainful activity. Free tax filing military    Figure 5-B. Free tax filing military Income Limits IF your filing status is. Free tax filing military . Free tax filing military . Free tax filing military 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 tax filing military . Free tax filing military . Free tax filing military OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Free tax filing military . Free tax filing military . Free tax filing military 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 tax filing military Physician's statement. Free tax filing military   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 tax filing military   You do not have to file this statement with your tax return, but you must keep it for your records. Free tax filing military 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 tax filing military Veterans. Free tax filing military   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 tax filing military VA Form 21-0172 must be signed by a person authorized by the VA to do so. Free tax filing military You can get this form from your local VA regional office. Free tax filing military Physician's statement obtained in earlier year. Free tax filing military   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 tax filing military For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Free tax filing military If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Free tax filing military   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 tax filing military Disability income. Free tax filing military   If you are under age 65, you must also have taxable disability income to qualify for the credit. Free tax filing military   Disability income must meet the following two requirements. Free tax filing military It must be paid under your employer's accident or health plan or pension plan. Free tax filing military 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 tax filing military Payments that are not disability income. Free tax filing military   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Free tax filing military 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 tax filing military   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 tax filing military Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Free tax filing military Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Free tax filing military Figuring the credit yourself. Free tax filing military   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Free tax filing military Next, fill out Schedule R (Form 1040A or 1040), Part III. Free tax filing military Credit figured for you. Free tax filing military   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 tax filing military If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Free tax filing military 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 tax filing military The credit can be up to 35% of your expenses. Free tax filing military To qualify, you must pay these expenses so you can work or look for work. Free tax filing military 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 tax filing military If the correct information is not shown, the credit may be reduced or disallowed. Free tax filing military 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 tax filing military For more information, see Publication 503, Child and Dependent Care Expenses. Free tax filing military 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 tax filing military The EIC is available to persons with or without a qualifying child. Free tax filing military Credit has no effect on certain welfare benefits. Free tax filing military   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 tax filing military These programs include the following. Free tax filing military Medicaid and supplemental security income (SSI). Free tax filing military Supplemental Nutrition Assistance Program (food stamps). Free tax filing military Low-income housing. Free tax filing military Temporary Assistance for Needy Families (TANF). Free tax filing military  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Free tax filing military Check with your local benefit coordinator to find out if your refund will affect your benefits. Free tax filing military 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 tax filing military The specific rules you must meet depend on whether you have a qualifying child. Free tax filing military If you have a qualifying child, the rules in Parts A, B, and D apply to you. Free tax filing military If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Free tax filing military  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 tax filing military 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 tax filing military The sections that follow provide additional information for some of the rules. Free tax filing military Adjusted gross income (AGI). Free tax filing military   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 tax filing military Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Free tax filing military Table 5-1. Free tax filing military Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Free tax filing military Second, you must meet all the rules in one of these columns, whichever applies. Free tax filing military Third, you must meet the rule in this column. Free tax filing military Part A. Free tax filing military  Rules for Everyone Part B. Free tax filing military  Rules If You Have a Qualifying Child Part C. Free tax filing military  Rules If You Do Not Have a Qualifying Child Part D. Free tax filing military  Figuring and Claiming the EIC 1. Free tax filing military 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 tax filing military 2. Free tax filing military You must have a valid social security number. Free tax filing military  3. Free tax filing military Your filing status cannot be “Married filing separately. Free tax filing military ” 4. Free tax filing military You must be a U. Free tax filing military S. Free tax filing military citizen or resident alien all year. Free tax filing military  5. Free tax filing military You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Free tax filing military  6. Free tax filing military Your investment income must be $3,300 or less. Free tax filing military  7. Free tax filing military You must have earned income. Free tax filing military 8. Free tax filing military Your child must meet the relationship, age, residency, and joint return tests. Free tax filing military  9. Free tax filing military Your qualifying child cannot be used by more than one person to claim the EIC. Free tax filing military  10. Free tax filing military You generally cannot be a qualifying child of another person. Free tax filing military 11. Free tax filing military You must be at least age 25 but under age 65. Free tax filing military  12. Free tax filing military You cannot be the dependent of another person. Free tax filing military  13. Free tax filing military You generally cannot be a qualifying child of another person. Free tax filing military  14. Free tax filing military You must have lived in the United States more than half of the year. Free tax filing military 15. Free tax filing military 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 tax filing military Social security number. Free tax filing military   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 tax filing military Any qualifying child listed on Schedule EIC also must have a valid SSN. Free tax filing military (See Qualifying child , later, if you have a qualifying child. Free tax filing military )   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 tax filing military An example of a federally funded benefit is Medicaid. Free tax filing military Investment income. Free tax filing military   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Free tax filing military If your investment income is more than $3,300, you cannot claim the credit. Free tax filing military For most people, investment income is the total of the following amounts. Free tax filing military Taxable interest (line 8a of Form 1040 or 1040A). Free tax filing military Tax-exempt interest (line 8b of Form 1040 or 1040A). Free tax filing military Dividend income (line 9a of Form 1040 or 1040A). Free tax filing military Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Free tax filing military  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 tax filing military   For more information about investment income, see Publication 596, Earned Income Credit. Free tax filing military Earned income. Free tax filing military   Under Rule 7, you must have earned income to claim the EIC. Free tax filing military 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 tax filing military Earned income includes all of the following types of income. Free tax filing military Wages, salaries, tips, and other taxable employee pay. Free tax filing military Employee pay is earned income only if it is taxable. Free tax filing military Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Free tax filing military But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Free tax filing military Net earnings from self-employment. Free tax filing military Gross income received as a statutory employee. Free tax filing military Gross income defined. Free tax filing military   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 tax filing military 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 tax filing military 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 tax filing military Self-employed persons. Free tax filing military   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 tax filing military If you do not, you may not get all the credit to which you are entitled. Free tax filing military Disability benefits. Free tax filing military   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 tax filing military Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Free tax filing military 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 tax filing military   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Free tax filing military It does not matter whether you have reached minimum retirement age. Free tax filing military If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Free tax filing military Income that is not earned income. Free tax filing military   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 tax filing military Do not include any of these items in your earned income. Free tax filing military Workfare payments. Free tax filing military   Nontaxable workfare payments are not earned income for the EIC. Free tax filing military 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 tax filing military Qualifying child. Free tax filing military   Under Rule 8, your child is a qualifying child if your child meets four tests. Free tax filing military The four tests are: Relationship, Age, Residency, and Joint return. Free tax filing military   The four tests are illustrated in Figure 5-C. Free tax filing military See Publication 596 for more information about each test. Free tax filing military Figure 5-C. Free tax filing military Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Free tax filing military . Free tax filing military . Free tax filing military 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 tax filing military . Free tax filing military . Free tax filing military 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 tax filing military . Free tax filing military . Free tax filing military 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 tax filing military . Free tax filing military . Free tax filing military Lived with you in the United States for more than half of 2013. Free tax filing military  If the child did not live with you for the required time, see Publication 596 for more information. Free tax filing military Figuring the EIC To figure the amount of your credit, you have two choices. Free tax filing military Have the IRS figure the EIC for you. Free tax filing military If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Free tax filing military Figure the EIC yourself. Free tax filing military If you want to do this, see How To Figure the EIC Yourself in Publication 596. Free tax filing military Prev  Up  Next   Home   More Online Publications