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How Can I File My 2011 Taxes

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How Can I File My 2011 Taxes

How can i file my 2011 taxes Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. How can i file my 2011 taxes S. How can i file my 2011 taxes Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. How can i file my 2011 taxes You must meet all seven rules to qualify for the earned income credit. How can i file my 2011 taxes If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. How can i file my 2011 taxes If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. How can i file my 2011 taxes Rule 1—Adjusted Gross Income (AGI) Limits 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. How can i file my 2011 taxes Adjusted gross income (AGI). How can i file my 2011 taxes   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. How can i file my 2011 taxes   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. How can i file my 2011 taxes You do not need to read the rest of this publication. How can i file my 2011 taxes Example—AGI is more than limit. How can i file my 2011 taxes Your AGI is $38,550, you are single, and you have one qualifying child. How can i file my 2011 taxes You cannot claim the EIC because your AGI is not less than $37,870. How can i file my 2011 taxes However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,210. How can i file my 2011 taxes Community property. How can i file my 2011 taxes   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. How can i file my 2011 taxes This is different from the community property rules that apply under Rule 7. How can i file my 2011 taxes Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). How can i file my 2011 taxes Any qualifying child listed on Schedule EIC also must have a valid SSN. How can i file my 2011 taxes (See Rule 8 if you have a qualifying child. How can i file my 2011 taxes ) If your social security card (or your spouse's, if filing a joint return) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. How can i file my 2011 taxes An example of a federally funded benefit is Medicaid. How can i file my 2011 taxes If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U. How can i file my 2011 taxes S. How can i file my 2011 taxes citizen or permanent resident, ask the SSA for a new social security card without the legend. How can i file my 2011 taxes If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. How can i file my 2011 taxes S. How can i file my 2011 taxes Individual Income Tax Return, to claim the EIC. How can i file my 2011 taxes U. How can i file my 2011 taxes S. How can i file my 2011 taxes citizen. How can i file my 2011 taxes   If you were a U. How can i file my 2011 taxes S. How can i file my 2011 taxes citizen when you received your SSN, you have a valid SSN. How can i file my 2011 taxes Valid for work only with INS authorization or DHS authorization. How can i file my 2011 taxes   If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. How can i file my 2011 taxes SSN missing or incorrect. How can i file my 2011 taxes   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. How can i file my 2011 taxes Other taxpayer identification number. How can i file my 2011 taxes   You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). How can i file my 2011 taxes ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. How can i file my 2011 taxes No SSN. How can i file my 2011 taxes   If you do not have a valid SSN, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How can i file my 2011 taxes You cannot claim the EIC. How can i file my 2011 taxes Getting an SSN. How can i file my 2011 taxes   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5 with the SSA. How can i file my 2011 taxes You can get Form SS-5 online at www. How can i file my 2011 taxes socialsecurity. How can i file my 2011 taxes gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. How can i file my 2011 taxes Filing deadline approaching and still no SSN. How can i file my 2011 taxes   If the filing deadline is approaching and you still do not have an SSN, you have two choices. How can i file my 2011 taxes Request an automatic 6-month extension of time to file your return. How can i file my 2011 taxes You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. How can i file my 2011 taxes S. How can i file my 2011 taxes Individual Income Tax Return. How can i file my 2011 taxes For more information, see the instructions for Form 4868. How can i file my 2011 taxes File the return on time without claiming the EIC. How can i file my 2011 taxes After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. How can i file my 2011 taxes Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. How can i file my 2011 taxes Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. How can i file my 2011 taxes Your filing status cannot be “Married filing separately. How can i file my 2011 taxes ” Spouse did not live with you. How can i file my 2011 taxes   If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. How can i file my 2011 taxes In that case, you may be able to claim the EIC. How can i file my 2011 taxes For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. How can i file my 2011 taxes Rule 4—You Must Be a U. How can i file my 2011 taxes S. How can i file my 2011 taxes Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. How can i file my 2011 taxes You can use that filing status only if one spouse is a U. How can i file my 2011 taxes S. How can i file my 2011 taxes citizen or resident alien and you choose to treat the nonresident spouse as a U. How can i file my 2011 taxes S. How can i file my 2011 taxes resident. How can i file my 2011 taxes If you make this choice, you and your spouse are taxed on your worldwide income. How can i file my 2011 taxes If you need more information on making this choice, get Publication 519, U. How can i file my 2011 taxes S. How can i file my 2011 taxes Tax Guide for Aliens. How can i file my 2011 taxes If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status is not married filing jointly, enter “No” on the dotted line next to line 64a (Form 1040) or in the space to the left of line 38a (Form 1040A). How can i file my 2011 taxes Rule 5—You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. How can i file my 2011 taxes You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. How can i file my 2011 taxes U. How can i file my 2011 taxes S. How can i file my 2011 taxes possessions are not foreign countries. How can i file my 2011 taxes See Publication 54, Tax Guide for U. How can i file my 2011 taxes S. How can i file my 2011 taxes Citizens and Resident Aliens Abroad, for more detailed information. How can i file my 2011 taxes Rule 6—Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. How can i file my 2011 taxes If your investment income is more than $3,300, you cannot claim the credit. How can i file my 2011 taxes Form 1040EZ. How can i file my 2011 taxes   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. How can i file my 2011 taxes Form 1040A. How can i file my 2011 taxes   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. How can i file my 2011 taxes Form 1040. How can i file my 2011 taxes   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. How can i file my 2011 taxes    Worksheet 1. How can i file my 2011 taxes Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. How can i file my 2011 taxes Interest and Dividends         1. How can i file my 2011 taxes Enter any amount from Form 1040, line 8a 1. How can i file my 2011 taxes   2. How can i file my 2011 taxes Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. How can i file my 2011 taxes   3. How can i file my 2011 taxes Enter any amount from Form 1040, line 9a 3. How can i file my 2011 taxes   4. How can i file my 2011 taxes Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. How can i file my 2011 taxes (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. How can i file my 2011 taxes ) 4. How can i file my 2011 taxes   Capital Gain Net Income         5. How can i file my 2011 taxes Enter the amount from Form 1040, line 13. How can i file my 2011 taxes If the amount on that line is a loss, enter -0- 5. How can i file my 2011 taxes       6. How can i file my 2011 taxes Enter any gain from Form 4797, Sales of Business Property, line 7. How can i file my 2011 taxes If the amount on that line is a loss, enter -0-. How can i file my 2011 taxes (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. How can i file my 2011 taxes ) 6. How can i file my 2011 taxes       7. How can i file my 2011 taxes Substract line 6 of this worksheet from line 5 of this worksheet. How can i file my 2011 taxes (If the result is less than zero, enter -0-. How can i file my 2011 taxes ) 7. How can i file my 2011 taxes   Royalties and Rental Income From Personal Property         8. How can i file my 2011 taxes Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. How can i file my 2011 taxes       9. How can i file my 2011 taxes Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. How can i file my 2011 taxes       10. How can i file my 2011 taxes Subtract the amount on line 9 of this worksheet from the amount on line 8. How can i file my 2011 taxes (If the result is less than zero, enter -0-. How can i file my 2011 taxes ) 10. How can i file my 2011 taxes   Passive Activities         11. How can i file my 2011 taxes Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. How can i file my 2011 taxes (g)), 34a (col. How can i file my 2011 taxes (d)), or 40). How can i file my 2011 taxes (See instructions below for lines 11 and 12. How can i file my 2011 taxes ) 11. How can i file my 2011 taxes       12. How can i file my 2011 taxes Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. How can i file my 2011 taxes (f)), 34b (col. How can i file my 2011 taxes (c)), or 40). How can i file my 2011 taxes (See instructions below for lines 11 and 12. How can i file my 2011 taxes ) 12. How can i file my 2011 taxes       13. How can i file my 2011 taxes Combine the amounts on lines 11 and 12 of this worksheet. How can i file my 2011 taxes (If the result is less than zero, enter -0-. How can i file my 2011 taxes ) 13. How can i file my 2011 taxes   14. How can i file my 2011 taxes Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. How can i file my 2011 taxes Enter the total. How can i file my 2011 taxes This is your investment income 14. How can i file my 2011 taxes   15. How can i file my 2011 taxes Is the amount on line 14 more than $3,300? ❑ Yes. How can i file my 2011 taxes You cannot take the credit. How can i file my 2011 taxes  ❑ No. How can i file my 2011 taxes Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). How can i file my 2011 taxes       Instructions for lines 11 and 12. How can i file my 2011 taxes In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. How can i file my 2011 taxes To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. How can i file my 2011 taxes If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. How can i file my 2011 taxes Worksheet 2. How can i file my 2011 taxes Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. How can i file my 2011 taxes Note. How can i file my 2011 taxes Fill out a separate Worksheet 2 for each Form 8814. How can i file my 2011 taxes     1. How can i file my 2011 taxes Enter the amount from Form 8814, line 2a 1. How can i file my 2011 taxes   2. How can i file my 2011 taxes Enter the amount from Form 8814, line 2b 2. How can i file my 2011 taxes   3. How can i file my 2011 taxes Subtract line 2 from line 1 3. How can i file my 2011 taxes   4. How can i file my 2011 taxes Enter the amount from Form 8814, line 1a 4. How can i file my 2011 taxes   5. How can i file my 2011 taxes Add lines 3 and 4 5. How can i file my 2011 taxes   6. How can i file my 2011 taxes Enter the amount of the child's Alaska Permanent Fund dividend 6. How can i file my 2011 taxes   7. How can i file my 2011 taxes Divide line 6 by line 5. How can i file my 2011 taxes Enter the result as a decimal (rounded to at least three places) 7. How can i file my 2011 taxes   8. How can i file my 2011 taxes Enter the amount from Form 8814, line 12 8. How can i file my 2011 taxes   9. How can i file my 2011 taxes Multiply line 7 by line 8 9. How can i file my 2011 taxes   10. How can i file my 2011 taxes Subtract line 9 from line 8. How can i file my 2011 taxes Enter the result on line 4 of Worksheet 1 10. How can i file my 2011 taxes     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. How can i file my 2011 taxes )     Example—completing Worksheet 2. How can i file my 2011 taxes Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. How can i file my 2011 taxes You choose to report this income on your return. How can i file my 2011 taxes You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. How can i file my 2011 taxes After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. How can i file my 2011 taxes On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. How can i file my 2011 taxes 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. How can i file my 2011 taxes You then enter $200 on line 4 of Worksheet 1. How can i file my 2011 taxes Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. How can i file my 2011 taxes If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. How can i file my 2011 taxes If you are an employee, earned income includes all the taxable income you get from your employer. How can i file my 2011 taxes Rule 15 has information that will help you figure the amount of your earned income. How can i file my 2011 taxes If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. How can i file my 2011 taxes Earned Income Earned income includes all of the following types of income. How can i file my 2011 taxes Wages, salaries, tips, and other taxable employee pay. How can i file my 2011 taxes Employee pay is earned income only if it is taxable. How can i file my 2011 taxes Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. How can i file my 2011 taxes But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. How can i file my 2011 taxes Net earnings from self-employment. How can i file my 2011 taxes Gross income received as a statutory employee. How can i file my 2011 taxes Wages, salaries, and tips. How can i file my 2011 taxes    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. How can i file my 2011 taxes You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). How can i file my 2011 taxes Nontaxable combat pay election. How can i file my 2011 taxes   You can elect to include your nontaxable combat pay in earned income for the earned income credit. How can i file my 2011 taxes The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. How can i file my 2011 taxes Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. How can i file my 2011 taxes For details, see Nontaxable combat pay in chapter 4. How can i file my 2011 taxes Net earnings from self-employment. How can i file my 2011 taxes   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. How can i file my 2011 taxes Minister's housing. How can i file my 2011 taxes   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. How can i file my 2011 taxes For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). How can i file my 2011 taxes Statutory employee. How can i file my 2011 taxes   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. How can i file my 2011 taxes You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). How can i file my 2011 taxes Strike benefits. How can i file my 2011 taxes   Strike benefits paid by a union to its members are earned income. How can i file my 2011 taxes Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. How can i file my 2011 taxes Each approved form exempts certain income from social security taxes. How can i file my 2011 taxes Each form is discussed here in terms of what is or is not earned income for the EIC. How can i file my 2011 taxes Form 4361. How can i file my 2011 taxes   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. How can i file my 2011 taxes This includes wages, salaries, tips, and other taxable employee compensation. How can i file my 2011 taxes A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. How can i file my 2011 taxes Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. How can i file my 2011 taxes Examples include fees for performing marriages and honoraria for delivering speeches. How can i file my 2011 taxes Form 4029. How can i file my 2011 taxes   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. How can i file my 2011 taxes However, amounts you received as a self-employed individual do not count as earned income. How can i file my 2011 taxes Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. How can i file my 2011 taxes Disability Benefits If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. How can i file my 2011 taxes Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. How can i file my 2011 taxes You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. How can i file my 2011 taxes Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. How can i file my 2011 taxes Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. How can i file my 2011 taxes Disability insurance payments. How can i file my 2011 taxes   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. How can i file my 2011 taxes It does not matter whether you have reached minimum retirement age. How can i file my 2011 taxes If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. How can i file my 2011 taxes ” Income That Is Not Earned Income Examples of items that are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. How can i file my 2011 taxes Do not include any of these items in your earned income. How can i file my 2011 taxes Earnings while an inmate. How can i file my 2011 taxes   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. How can i file my 2011 taxes This includes amounts for work performed while in a work release program or while in a halfway house. How can i file my 2011 taxes Workfare payments. How can i file my 2011 taxes   Nontaxable workfare payments are not earned income for the EIC. How can i file my 2011 taxes 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. How can i file my 2011 taxes Community property. How can i file my 2011 taxes   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under those laws. How can i file my 2011 taxes That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. How can i file my 2011 taxes Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. How can i file my 2011 taxes Nevada, Washington, and California domestic partners. How can i file my 2011 taxes   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. How can i file my 2011 taxes Your earned income for the EIC does not include any amount earned by your partner. How can i file my 2011 taxes Your earned income includes the entire amount you earned. How can i file my 2011 taxes For details, see Publication 555. How can i file my 2011 taxes Conservation Reserve Program (CRP) payments. How can i file my 2011 taxes   If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments are not earned income for the EIC. How can i file my 2011 taxes Nontaxable military pay. How can i file my 2011 taxes   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. How can i file my 2011 taxes Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). How can i file my 2011 taxes See Publication 3, Armed Forces' Tax Guide, for more information. How can i file my 2011 taxes    Combat pay. How can i file my 2011 taxes You can elect to include your nontaxable combat pay in earned income for the EIC. How can i file my 2011 taxes See Nontaxable combat pay in chapter 4. How can i file my 2011 taxes Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. How can i file my 2011 taxes This chapter discusses Rules 8 through 10. How can i file my 2011 taxes You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. How can i file my 2011 taxes You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. How can i file my 2011 taxes (You cannot file Form 1040EZ. How can i file my 2011 taxes ) You also must complete Schedule EIC and attach it to your return. How can i file my 2011 taxes If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. How can i file my 2011 taxes No qualifying child. How can i file my 2011 taxes   If you do not meet Rule 8, you do not have a qualifying child. How can i file my 2011 taxes Read chapter 3 to find out if you can get the earned income credit without a qualifying child. How can i file my 2011 taxes Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. How can i file my 2011 taxes The fours tests are: Relationship, Age, Residency, and Joint return. How can i file my 2011 taxes The four tests are illustrated in Figure 1. How can i file my 2011 taxes The paragraphs that follow contain more information about each test. How can i file my 2011 taxes Relationship Test To be your qualifying child, a child must be your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), or Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). How can i file my 2011 taxes The following definitions clarify the relationship test. How can i file my 2011 taxes Adopted child. How can i file my 2011 taxes   An adopted child is always treated as your own child. How can i file my 2011 taxes The term “adopted child” includes a child who was lawfully placed with you for legal adoption. How can i file my 2011 taxes Foster child. How can i file my 2011 taxes   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. How can i file my 2011 taxes (An authorized placement agency includes a state or local government agency. How can i file my 2011 taxes It also includes a tax-exempt organization licensed by a state. How can i file my 2011 taxes In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. How can i file my 2011 taxes ) Example. How can i file my 2011 taxes Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. How can i file my 2011 taxes Debbie is your foster child. How can i file my 2011 taxes Figure 1. How can i file my 2011 taxes Tests for Qualifying Child Please click here for the text description of the image. How can i file my 2011 taxes Conditions for Qualifying Child Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly, or Permanently and totally disabled at any time during 2013, regardless of age. How can i file my 2011 taxes The following examples and definitions clarify the age test. How can i file my 2011 taxes Example 1—child not under age 19. How can i file my 2011 taxes Your son turned 19 on December 10. How can i file my 2011 taxes Unless he was permanently and totally disabled or a student, he is not a qualifying child because, at the end of the year, he was not under age 19. How can i file my 2011 taxes Example 2—child not younger than you or your spouse. How can i file my 2011 taxes Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. How can i file my 2011 taxes He is not disabled. How can i file my 2011 taxes Both you and your spouse are 21 years old, and you file a joint return. How can i file my 2011 taxes Your brother is not your qualifying child because he is not younger than you or your spouse. How can i file my 2011 taxes Example 3—child younger than your spouse but not younger than you. How can i file my 2011 taxes The facts are the same as in Example 2 except that your spouse is 25 years old. How can i file my 2011 taxes Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. How can i file my 2011 taxes Student defined. How can i file my 2011 taxes   To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. How can i file my 2011 taxes   The 5 calendar months need not be consecutive. How can i file my 2011 taxes   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. How can i file my 2011 taxes School defined. How can i file my 2011 taxes   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. How can i file my 2011 taxes However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. How can i file my 2011 taxes Vocational high school students. How can i file my 2011 taxes   Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. How can i file my 2011 taxes Permanently and totally disabled. How can i file my 2011 taxes   Your child is permanently and totally disabled if both of the following apply. How can i file my 2011 taxes He or she cannot engage in any substantial gainful activity because of a physical or mental condition. How can i file my 2011 taxes A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. How can i file my 2011 taxes Residency Test Your child must have lived with you in the United States for more than half of 2013. How can i file my 2011 taxes The following definitions clarify the residency test. How can i file my 2011 taxes United States. How can i file my 2011 taxes   This means the 50 states and the District of Columbia. How can i file my 2011 taxes It does not include Puerto Rico or U. How can i file my 2011 taxes S. How can i file my 2011 taxes possessions such as Guam. How can i file my 2011 taxes Homeless shelter. How can i file my 2011 taxes   Your home can be any location where you regularly live. How can i file my 2011 taxes You do not need a traditional home. How can i file my 2011 taxes For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. How can i file my 2011 taxes Military personnel stationed outside the United States. How can i file my 2011 taxes   U. How can i file my 2011 taxes S. How can i file my 2011 taxes military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. How can i file my 2011 taxes Extended active duty. How can i file my 2011 taxes   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. How can i file my 2011 taxes Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. How can i file my 2011 taxes Birth or death of child. How can i file my 2011 taxes    child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. How can i file my 2011 taxes Temporary absences. How can i file my 2011 taxes   Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. How can i file my 2011 taxes Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. How can i file my 2011 taxes Kidnapped child. How can i file my 2011 taxes   A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. How can i file my 2011 taxes The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. How can i file my 2011 taxes This treatment applies for all years until the child is returned. How can i file my 2011 taxes However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. How can i file my 2011 taxes   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. How can i file my 2011 taxes Joint Return Test To meet this test, the child cannot file a joint return for the year. How can i file my 2011 taxes Exception. How can i file my 2011 taxes   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. How can i file my 2011 taxes Example 1—child files joint return. How can i file my 2011 taxes You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. How can i file my 2011 taxes He earned $25,000 for the year. How can i file my 2011 taxes The couple files a joint return. How can i file my 2011 taxes Because your daughter and her husband file a joint return, she is not your qualifying child. How can i file my 2011 taxes Example 2—child files joint return to get refund of tax withheld. How can i file my 2011 taxes Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. How can i file my 2011 taxes They do not have a child. How can i file my 2011 taxes Neither is required to file a tax return. How can i file my 2011 taxes Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. How can i file my 2011 taxes The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. How can i file my 2011 taxes Example 3—child files joint return to claim American opportunity credit. How can i file my 2011 taxes The facts are the same as in Example 2 except no taxes were taken out of your son's pay. How can i file my 2011 taxes He and his wife are not required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. How can i file my 2011 taxes Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. How can i file my 2011 taxes The exception to the joint return test does not apply, so your son is not your qualifying child. How can i file my 2011 taxes Married child. How can i file my 2011 taxes   Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) described later. How can i file my 2011 taxes    Social security number. How can i file my 2011 taxes Your qualifying child must have a valid social security number (SSN), unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. How can i file my 2011 taxes You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. How can i file my 2011 taxes   If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. How can i file my 2011 taxes For more information about SSNs, see Rule 2. How can i file my 2011 taxes Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. How can i file my 2011 taxes However, only one of these persons can actually treat the child as a qualifying child. How can i file my 2011 taxes Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). How can i file my 2011 taxes The exemption for the child. How can i file my 2011 taxes The child tax credit. How can i file my 2011 taxes Head of household filing status. How can i file my 2011 taxes The credit for child and dependent care expenses. How can i file my 2011 taxes The exclusion for dependent care benefits. How can i file my 2011 taxes The EIC. How can i file my 2011 taxes The other person cannot take any of these benefits based on this qualifying child. How can i file my 2011 taxes In other words, you and the other person cannot agree to divide these tax benefits between you. How can i file my 2011 taxes The other person cannot take any of these tax benefits unless he or she has a different qualifying child. How can i file my 2011 taxes The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. How can i file my 2011 taxes However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. How can i file my 2011 taxes Tiebreaker rules. How can i file my 2011 taxes   To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. How can i file my 2011 taxes If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. How can i file my 2011 taxes If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. How can i file my 2011 taxes If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. How can i file my 2011 taxes If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. How can i file my 2011 taxes If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. How can i file my 2011 taxes If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. How can i file my 2011 taxes If the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. How can i file my 2011 taxes See Example 8. How can i file my 2011 taxes   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. How can i file my 2011 taxes See Examples 1 through 13. How can i file my 2011 taxes   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in chapter 3 for people who do not have a qualifying child. How can i file my 2011 taxes If the other person cannot claim the EIC. How can i file my 2011 taxes   If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. How can i file my 2011 taxes See Examples 6 and 7. How can i file my 2011 taxes But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier in this chapter. How can i file my 2011 taxes Examples. How can i file my 2011 taxes    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. How can i file my 2011 taxes Example 1—child lived with parent and grandparent. How can i file my 2011 taxes You and your 2-year-old son Jimmy lived with your mother all year. How can i file my 2011 taxes You are 25 years old, unmarried, and your AGI is $9,000. How can i file my 2011 taxes Your only income was $9,000 from a part-time job. How can i file my 2011 taxes Your mother's only income was $20,000 from her job, and her AGI is $20,000. How can i file my 2011 taxes Jimmy's father did not live with you or Jimmy. How can i file my 2011 taxes The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. How can i file my 2011 taxes Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. How can i file my 2011 taxes However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). How can i file my 2011 taxes He is not a qualifying child of anyone else, including his father. How can i file my 2011 taxes If you do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). How can i file my 2011 taxes Example 2—parent has higher AGI than grandparent. How can i file my 2011 taxes The facts are the same as in Example 1 except your AGI is $25,000. How can i file my 2011 taxes Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. How can i file my 2011 taxes Only you can claim him. How can i file my 2011 taxes Example 3—two persons claim same child. How can i file my 2011 taxes The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. How can i file my 2011 taxes In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. How can i file my 2011 taxes The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child. How can i file my 2011 taxes Example 4—qualifying children split between two persons. How can i file my 2011 taxes The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. How can i file my 2011 taxes Only one of you can claim each child. How can i file my 2011 taxes However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. How can i file my 2011 taxes For example, if you claim one child, your mother can claim the other two. How can i file my 2011 taxes Example 5—taxpayer who is a qualifying child. How can i file my 2011 taxes The facts are the same as in Example 1 except that you are only 18 years old. How can i file my 2011 taxes This means you are a qualifying child of your mother. How can i file my 2011 taxes Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. How can i file my 2011 taxes Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. How can i file my 2011 taxes If your mother meets all the other requirements for claiming the EIC and you do not claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. How can i file my 2011 taxes Example 6—grandparent with too much earned income to claim EIC. How can i file my 2011 taxes The facts are the same as in Example 1 except that your mother earned $50,000 from her job. How can i file my 2011 taxes Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. How can i file my 2011 taxes Example 7—parent with too much earned income to claim EIC. How can i file my 2011 taxes The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. How can i file my 2011 taxes Your earned income is too high for you to claim the EIC. How can i file my 2011 taxes But your mother cannot claim the EIC either, because her AGI is not higher than yours. How can i file my 2011 taxes Example 8—child lived with both parents and grandparent. How can i file my 2011 taxes The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have AGI of $30,000 on a joint return. How can i file my 2011 taxes If you and your husband do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. How can i file my 2011 taxes Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. How can i file my 2011 taxes In other words, each parent's AGI can be treated as $15,000. How can i file my 2011 taxes Example 9—separated parents. How can i file my 2011 taxes You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. How can i file my 2011 taxes In August and September, Joey lived with you. How can i file my 2011 taxes For the rest of the year, Joey lived with your husband, who is Joey's father. How can i file my 2011 taxes Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. How can i file my 2011 taxes At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the Special rule for divorced or separated parents (or parents who live apart) does not apply. How can i file my 2011 taxes You and your husband will file separate returns. How can i file my 2011 taxes Your husband agrees to let you treat Joey as a qualifying child. How can i file my 2011 taxes This means, if your husband does not claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. How can i file my 2011 taxes However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. How can i file my 2011 taxes See Rule 3. How can i file my 2011 taxes Example 10—separated parents claim same child. How can i file my 2011 taxes The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. How can i file my 2011 taxes In this case, only your husband will be allowed to treat Joey as a qualifying child. How can i file my 2011 taxes This is because, during 2013, the boy lived with him longer than with you. How can i file my 2011 taxes You cannot claim the EIC (either with or without a qualifying child). How can i file my 2011 taxes However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. How can i file my 2011 taxes See Rule 3. How can i file my 2011 taxes Example 11—unmarried parents. How can i file my 2011 taxes You, your 5-year-old son, and your son's father lived together all year. How can i file my 2011 taxes You and your son's father are not married. How can i file my 2011 taxes Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. How can i file my 2011 taxes Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. How can i file my 2011 taxes Neither of you had any other income. How can i file my 2011 taxes Your son's father agrees to let you treat the child as a qualifying child. How can i file my 2011 taxes This means, if your son's father does not claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. How can i file my 2011 taxes Example 12—unmarried parents claim same child. How can i file my 2011 taxes The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. How can i file my 2011 taxes In this case, only your son's father will be allowed to treat your son as a qualifying child. How can i file my 2011 taxes This is because his AGI, $14,000, is more than your AGI, $12,000. How can i file my 2011 taxes You cannot claim the EIC (either with or without a qualifying child). How can i file my 2011 taxes Example 13—child did not live with a parent. How can i file my 2011 taxes You and your 7-year-old niece, your sister's child, lived with your mother all year. How can i file my 2011 taxes You are 25 years old, and your AGI is $9,300. How can i file my 2011 taxes Your only income was from a part-time job. How can i file my 2011 taxes Your mother's AGI is $15,000. How can i file my 2011 taxes Her only income was from her job. How can i file my 2011 taxes Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. How can i file my 2011 taxes Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. How can i file my 2011 taxes However, only your mother can treat her as a qualifying child. How can i file my 2011 taxes This is because your mother's AGI, $15,000, is more than your AGI, $9,300. How can i file my 2011 taxes Special rule for divorced or separated parents (or parents who live apart). How can i file my 2011 taxes   A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true. How can i file my 2011 taxes The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all time during the last 6 months of 2013, whether or not they are or were married. How can i file my 2011 taxes The child received over half of his or her support for the year from the parents. How can i file my 2011 taxes The child is in the custody of one or both parents for more than half of 2013. How can i file my 2011 taxes Either of the following statements is true. How can i file my 2011 taxes The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. How can i file my 2011 taxes If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. How can i file my 2011 taxes A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2013. How can i file my 2011 taxes For details, see Publication 501. How can i file my 2011 taxes Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. How can i file my 2011 taxes Applying Rule 9 to divorced or separated parents (or parents who live apart). How can i file my 2011 taxes   If a child is treated as the qualifying child of the noncustodial parent under the special rule just described for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. How can i file my 2011 taxes However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC and other tax benefits listed earlier in this chapter. How can i file my 2011 taxes If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child. How can i file my 2011 taxes Example 1. How can i file my 2011 taxes You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. How can i file my 2011 taxes Your AGI is $10,000. How can i file my 2011 taxes Your mother’s AGI is $25,000. How can i file my 2011 taxes Your son's father did not live with you or your son. How can i file my 2011 taxes Under the Special rule for divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. How can i file my 2011 taxes However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. How can i file my 2011 taxes You and your mother did not have any child care expenses or dependent care benefits. How can i file my 2011 taxes If you do not claim your son as a qualifying child, your mother can claim him as a qualifying child for the EIC and head of household filing status, if she qualifies for these tax benefits. How can i file my 2011 taxes Example 2. How can i file my 2011 taxes The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. How can i file my 2011 taxes Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. How can i file my 2011 taxes Example 3. How can i file my 2011 taxes The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the EIC. How can i file my 2011 taxes Your mother also claims him as a qualifying child for head of household filing status. How can i file my 2011 taxes You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. How can i file my 2011 taxes The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. How can i file my 2011 taxes Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. How can i file my 2011 taxes ) if all of the following statements are true. How can i file my 2011 taxes You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. How can i file my 2011 taxes Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. How can i file my 2011 taxes You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. How can i file my 2011 taxes You lived with that person in the United States for more than half of the year. How can i file my 2011 taxes You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). How can i file my 2011 taxes For more details about the tests to be a qualifying child, see Rule 8. How can i file my 2011 taxes If you are a qualifying child of another taxpayer, you cannot claim the EIC. How can i file my 2011 taxes This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. How can i file my 2011 taxes Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). How can i file my 2011 taxes Example. How can i file my 2011 taxes You and your daughter lived with your mother all year. How can i file my 2011 taxes You are 22 years old, unmarried, and attended a trade school full time. How can i file my 2011 taxes You had a part-time job and earned $5,700. How can i file my 2011 taxes You had no other income. How can i file my 2011 taxes Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. How can i file my 2011 taxes She can claim the EIC if she meets all the other requirements. How can i file my 2011 taxes Because you are your mother's qualifying child, you cannot claim the EIC. How can i file my 2011 taxes This is so even if your mother cannot or does not claim the EIC. How can i file my 2011 taxes Child of person not required to file a return. How can i file my 2011 taxes   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. How can i file my 2011 taxes Example 1—return not required. How can i file my 2011 taxes The facts are the same as in the last example except your mother had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. How can i file my 2011 taxes As a result, you are not your mother's qualifying child. How can i file my 2011 taxes You can claim the EIC if you meet all the other requirements to do so. How can i file my 2011 taxes Example 2—return filed to get refund of tax withheld. How can i file my 2011 taxes The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. How can i file my 2011 taxes She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. How can i file my 2011 taxes As a result, you are not your mother's qualifying child. How can i file my 2011 taxes You can claim the EIC if you meet all the other requirements to do so. How can i file my 2011 taxes Example 3—return filed to get EIC. How can i file my 2011 taxes The facts are the same as in Example 2 except your mother claimed the EIC on her return. How can i file my 2011 taxes Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. How can i file my 2011 taxes As a result, you are your mother's qualifying child. How can i file my 2011 taxes You cannot claim the EIC. How can i file my 2011 taxes Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. How can i file my 2011 taxes This chapter discusses Rules 11 through 14. How can i file my 2011 taxes You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. How can i file my 2011 taxes You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. How can i file my 2011 taxes If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. How can i file my 2011 taxes If you have a qualifying child. How can i file my 2011 taxes   If you meet Rule 8, you have a qualifying child. How can i file my 2011 taxes If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. How can i file my 2011 taxes Rule 11—You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. How can i file my 2011 taxes If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2013. How can i file my 2011 taxes It does not matter which spouse meets the age test, as long as one of the spouses does. How can i file my 2011 taxes You meet the age test if you were born after December 31, 1948, and before January 2, 1989. How can i file my 2011 taxes If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1948, and before January 2, 1989. How can i file my 2011 taxes If neither you nor your spouse meets the age test, you cannot claim the EIC. How can i file my 2011 taxes Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How can i file my 2011 taxes Death of spouse. How can i file my 2011 taxes   If you are filing a joint return with your spouse who died in 2013, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. How can i file my 2011 taxes Example 1. How can i file my 2011 taxes You are age 28 and unmarried. How can i file my 2011 taxes You meet the age test. How can i file my 2011 taxes Example 2—spouse meets age test. How can i file my 2011 taxes You are married and filing a joint return. How can i file my 2011 taxes You are age 23 and your spouse is age 27. How can i file my 2011 taxes You meet the age test because your spouse is at least age 25 but under age 65. How can i file my 2011 taxes Example 3—spouse dies in 2013. How can i file my 2011 taxes You are married and filing a joint return with your spouse who died in August 2013. How can i file my 2011 taxes You are age 67. How can i file my 2011 taxes Your spouse would have become age 65 in November 2013. How can i file my 2011 taxes Because your spouse was under age 65 when she died, you meet the age test. How can i file my 2011 taxes Rule 12—You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. How can i file my 2011 taxes If you are filing a joint return, you meet this rule if: You checked both box 6a and box 6b on Form 1040 or 1040A, or You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $20,000 on that line. How can i file my 2011 taxes If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. How can i file my 2011 taxes If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. How can i file my 2011 taxes Example 1. How can i file my 2011 taxes In 2013, you were age 25, single, and living at home with your parents. How can i file my 2011 taxes You worked and were not a student. How can i file my 2011 taxes You earned $7,500. How can i file my 2011 taxes Your parents cannot claim you as a dependent. How can i file my 2011 taxes When you file your return, you claim an exemption for yourself by not checking the You box on line 5 of your Form 1040EZ and by entering $10,000 on that line. How can i file my 2011 taxes You meet this rule. How can i file my 2011 taxes You can claim the EIC if you meet all the other requirements. How can i file my 2011 taxes Example 2. How can i file my 2011 taxes The facts are the same as in Example 1, except that you earned $2,000. How can i file my 2011 taxes Your parents can claim you as a dependent but decide not to. How can i file my 2011 taxes You do not meet this rule. How can i file my 2011 taxes You cannot claim the credit because your parents could have claimed you as a dependent. How can i file my 2011 taxes Joint returns. How can i file my 2011 taxes   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. How can i file my 2011 taxes   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. How can i file my 2011 taxes But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. How can i file my 2011 taxes Example 1—return filed to get refund of tax withheld. How can i file my 2011 taxes You are 26 years old. How can i file my 2011 taxes You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. How can i file my 2011 taxes Neither you nor your wife is required to file a tax return. How can i file my 2011 taxes You do not have a child. How can i file my 2011 taxes Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. How can i file my 2011 taxes Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. How can i file my 2011 taxes They can claim exemptions for you and your wife if all the other tests to do so are met. How can i file my 2011 taxes Example 2—return filed to get EIC. How can i file my 2011 taxes The facts are the same as in Example 1except no taxes were taken out of your pay. How can i file my 2011 taxes Also, you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. How can i file my 2011 taxes Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. How can i file my 2011 taxes Your parents cannot claim an exemption for either you or your wife. How can i file my 2011 taxes Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. How can i file my 2011 taxes ) if all of the following statements are true. How can i file my 2011 taxes You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. How can i file my 2011 taxes Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. How can i file my 2011 taxes You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. How can i file my 2011 taxes You lived with that person in the United States for more than half of the year. How can i file my 2011 taxes You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). How can i file my 2011 taxes For more details about the tests to be a qualifying child, see Rule 8. How can i file my 2011 taxes If you are a qualifying child of another taxpayer, you cannot claim the EIC. How can i file my 2011 taxes This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. How can i file my 2011 taxes Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How can i file my 2011 taxes Example. How can i file my 2011 taxes You lived with your mother all year. How can i file my 2011 taxes You are age 26, unmarried, and permanently and totally disabled. How can i file my 2011 taxes Your only income was from a community center where you went three days a week to answer telephones. How can i file my 2011 taxes You earned $5,000 for the year and provided more than half of your own support. How can i file my 2011 taxes Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. How can i file my 2011 taxes She can claim the EIC if she meets all the other requirements. How can i file my 2011 taxes Because you are a qualifying child of your mother, you cannot claim the EIC. How can i file my 2011 taxes This is so even if your mother cannot or does not claim the EIC. How can i file my 2011 taxes Joint returns. How can i file my 2011 taxes   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. How can i file my 2011 taxes   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. How can i file my 2011 taxes But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. How can i file my 2011 taxes Child of person not required to file a return. How can i file my 2011 taxes   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. How can i file my 2011 taxes Example 1—return not required. How can i file my 2011 taxes You lived all year with your father. How can i file my 2011 taxes You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. How can i file my 2011 taxes You have no other income, no children, and provided more than half of your own support. How can i file my 2011 taxes Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. How can i file my 2011 taxes As a result, you are not your father's qualifying child. How can i file my 2011 taxes You can claim the EIC if you meet all the other requirements to do so. How can i file my 2011 taxes Example 2—return filed to get refund of tax withheld. How can i file my 2011 taxes The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. How can i file my 2011 taxes He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. How can i file my 2011 taxes As a result, you are not your father's qualifying child. How can i file my 2011 taxes You can claim the EIC if you meet all the other requirements to do so. How can i file my 2011 taxes Example 3—return filed to get EIC. How can i file my 2011 taxes The facts are the same as in Example 2 except your father claimed the EIC on his return. How can i file my 2011 taxes Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. How can i file my 2011 taxes As a result, you are your father's qualifying child. How can i file my 2011 taxes You cannot claim the EIC. How can i file my 2011 taxes Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. How can i file my 2011 taxes If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How can i file my 2011 taxes United States. How can i file my 2011 taxes   This means the 50 states and the District of Columbia. How can i file my 2011 taxes It does not include Puerto Rico or U. How can i file my 2011 taxes S. How can i file my 2011 taxes possessions such as Guam. How can i file my 2011 taxes Homeless shelter. How can i file my 2011 taxes   Your home can be any location where you regularly live. How can i file my 2011 taxes You do not need a traditional home. How can i file my 2011 taxes If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. How can i file my 2011 taxes Military personnel stationed outside the United States. How can i file my 2011 taxes   U. How can i file my 2011 taxes S. How can i file my 2011 taxes military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. How can i file my 2011 taxes Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. How can i file my 2011 taxes You need to know the amount of your earned income to see if you meet the rule in this chapter. How can i file my 2011 taxes You also need to know that amount to figure your EIC. How can i file my 2011 taxes Rule 15—Earned Income Limits 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. How can i file my 2011 taxes Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. How can i file my 2011 taxes Employee pay is earned income only if it is taxable. How can i file my 2011 taxes Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. How can i file my 2011 taxes But there is an exception for nontaxable combat pay, which you can choose to include in earned income. How can i file my 2011 taxes Earned income is explained in detail in Rule 7 in chapter 1. How can i file my 2011 taxes Figuring earned income. How can i file my 2011 taxes   If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions. How can i file my 2011 taxes   Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b or the Form 1040A instructions for lines 38a and 38b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b. How can i file my 2011 taxes   When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). How can i file my 2011 taxes You will then reduce that amount by any amount included on that line and described in the following list. How can i file my 2011 taxes Scholarship or fellowship grants not reported on a Form W-2. How can i file my 2011 taxes A scholarship or fellowship grant that was not reported to you on a Form W-2 is not considered earned income for the earned income credit. How can i file my 2011 taxes Inmate's income. How can i file my 2011 taxes Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. How can i file my 2011 taxes This includes amounts received for work performed while in a work release program or while in a halfway house. How can i file my 2011 taxes If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “PRI” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). How can i file my 2011 taxes Pension or annuity from deferred compensation plans. How can i file my 2011 taxes A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is not considered earned income for the earned income credit. How can i file my 2011 taxes If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “DFC” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). How can i file my 2011 taxes This amount may be reported in box 11 of your Form W-2. How can i file my 2011 taxes If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. How can i file my 2011 taxes Clergy. How can i file my 2011 taxes   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also re
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Understanding Your CP2000 Notice

The income and/or payment information we have on file doesn’t match the information you reported on your tax return. This could affect your tax return; it may cause an increase or decrease in your tax, or may not change it at all.


What you need to do

  • Read your notice carefully—it explains the information we received and how it affects your tax return.
  • Complete the notice response form whether or not you agree or disagree with the notice, the response form explains what actions to take. (Your specific notice may not have a response form. In that case, the notice will have instructions on what to do).
  • Contact the business or person reporting the information, if it is wrong. Ask them to correct it, and then provide the corrected information to us.

You may want to…


Answers to Common Questions

Why did I receive the notice?

We received information from a third party that doesn’t match the information you reported on your tax return.

Is the notice a bill?

No. It informs you about the information we’ve received and how it affects your tax.

What do I need to do?

Complete the notice response form. (Follow the notice instructions if your notice doesn’t have a response form.)

What do I do if the information is wrong or if I disagree?

The notice response form has instructions on what to do if the new information is wrong. You also may want to contact whoever reported the information and ask them to correct it.

The information is wrong because someone else is using my name and social security number. What can I do?

Call us and let us know. You also can use this link to go to our Identity theft information webpage to find out more about what you can do.

I reported the information but I reported it incorrectly. Can I call you to correct my return?

We can accept your information over the phone for incorrectly reported information as long as the mistake didn't increase or decrease your tax.

Do I need to amend my return?

If the information displayed in the CP2000 notice is correct, you don't need to amend your return unless you have additional income, credits or expenses to report. If you agree with our notice, follow the instructions to sign the response page and return it to us in the envelope provided.

If you have additional income, credits or expenses to report, you may want to complete and submit a Form 1040-X, Amended U.S. Individual Income Tax Return. You can receive help at an IRS Taxpayer Assistance Center.

I want to check a copy of my original return. I don’t have one. How can I get one?

You can get a transcript of your return on our ”Order a Transcript” webpage at irs.gov. You also can get one by completing and sending us a Form 4506-T, Request for Transcript of Tax Return.

I don’t want a transcript of my return. I want a copy. How can I get one?

Did an accountant or some other person prepare your return? You could ask them for a copy.

I can’t get a copy of my return from a tax preparer. How else can I get a copy of it?

You can get a copy of your return by completing and sending us a Form 4506, Request for Copy of Tax Return. We charge a fee for tax return requests.

How can I find an IRS Taxpayer Assistance Center?

We have centers located throughout the country. Our website has directions on how to find the center nearest to you.

Why did it take you so long to contact me about this matter?

Our computer systems match the information you report on your tax return with information reported by employers, banks, businesses, and others. This matching takes several months to complete.

The notice says my taxes will increase. Will I be charged interest on the money I owe?

Yes, interest accrues on your unpaid balance until you pay it in full.

What happens if I can’t pay the full amount I owe?

You can make a payment plan with us when you can’t pay the full amount you owe.

How can I make a payment plan?

Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them at this web page.


Tips for next year

You can avoid future problems by:

  • keeping accurate and full records
  • waiting until you get all of your income statements before filing your tax return
  • checking the records you get from your employer, mortgage company, bank, or other sources of income (W-2s, 1098s, 1099s, etc.) to make sure they're correct
  • including all your income on your tax return
  • following the instructions on how to report income, expenses and deductions
  • filing an amended tax return for any information you receive after you’ve filed your return

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions you may qualify for. In many cases, you can file for free. Learn more about how to file electronically here.

Page Last Reviewed or Updated: 28-Feb-2014

The How Can I File My 2011 Taxes

How can i file my 2011 taxes 4. How can i file my 2011 taxes   Filing U. How can i file my 2011 taxes S. How can i file my 2011 taxes Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. How can i file my 2011 taxes S. How can i file my 2011 taxes Tax ReturnU. How can i file my 2011 taxes S. How can i file my 2011 taxes Armed Forces. How can i file my 2011 taxes Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax return is required for your situation. How can i file my 2011 taxes If a U. How can i file my 2011 taxes S. How can i file my 2011 taxes return is required, your next step is to see if you meet the filing requirements. How can i file my 2011 taxes If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. How can i file my 2011 taxes This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. How can i file my 2011 taxes Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. How can i file my 2011 taxes If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. How can i file my 2011 taxes S. How can i file my 2011 taxes tax return, your filing requirement may be less than the amount in Table 4-1. How can i file my 2011 taxes For details, see the information under Filing Requirement if Possession Income Is Excluded , later. How can i file my 2011 taxes Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. How can i file my 2011 taxes For more information, see the Form 1040 instructions. How can i file my 2011 taxes Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. How can i file my 2011 taxes S. How can i file my 2011 taxes tax return, you must determine your adjusted filing requirement. How can i file my 2011 taxes Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. How can i file my 2011 taxes Personal exemption. How can i file my 2011 taxes   When figuring your filing requirement, your personal exemption is allowed in full. How can i file my 2011 taxes Do not reduce it for this purpose. How can i file my 2011 taxes Do not include exemptions for your dependents. How can i file my 2011 taxes Allowable standard deduction. How can i file my 2011 taxes   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. How can i file my 2011 taxes Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. How can i file my 2011 taxes Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax     Gross income from all sources (including excluded possession income)   Example. How can i file my 2011 taxes Barbara Spruce, a U. How can i file my 2011 taxes S. How can i file my 2011 taxes citizen, is single, under 65, and a bona fide resident of American Samoa. How can i file my 2011 taxes During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax). How can i file my 2011 taxes Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. How can i file my 2011 taxes   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. How can i file my 2011 taxes You must file a U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. How can i file my 2011 taxes    1. How can i file my 2011 taxes Enter the allowable standard deduction you figured earlier under Allowable standard deduction . How can i file my 2011 taxes If your filing status is married filing separately, enter -0-   2. How can i file my 2011 taxes Personal exemption. How can i file my 2011 taxes If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. How can i file my 2011 taxes Add lines 1 and 2. How can i file my 2011 taxes You must file a U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. How can i file my 2011 taxes 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. How can i file my 2011 taxes . How can i file my 2011 taxes . How can i file my 2011 taxes AND at the end of 2013 you were*. How can i file my 2011 taxes . How can i file my 2011 taxes . How can i file my 2011 taxes THEN file a return if your gross income** was at least. How can i file my 2011 taxes . How can i file my 2011 taxes . How can i file my 2011 taxes single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. How can i file my 2011 taxes ** 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 (even if you can exclude part or all of it). How can i file my 2011 taxes Do not include social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013, or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). How can i file my 2011 taxes If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. How can i file my 2011 taxes *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900 you must file a return regardless of your age. How can i file my 2011 taxes Example 1. How can i file my 2011 taxes James and Joan Thompson, one over 65, are U. How can i file my 2011 taxes S. How can i file my 2011 taxes citizens and bona fide residents of Puerto Rico during the entire tax year. How can i file my 2011 taxes They file a joint income tax return. How can i file my 2011 taxes During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax). How can i file my 2011 taxes Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax return because their gross income subject to U. How can i file my 2011 taxes S. How can i file my 2011 taxes tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). How can i file my 2011 taxes Example 2. How can i file my 2011 taxes Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax return because her gross income subject to U. How can i file my 2011 taxes S. How can i file my 2011 taxes tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). How can i file my 2011 taxes If you must file a U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax return, you may be able to file a paperless return using IRS e-file. How can i file my 2011 taxes See your form instructions or visit our website at IRS. How can i file my 2011 taxes gov. How can i file my 2011 taxes When To File If you file on a calendar year basis, the due date for filing your U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax return is April 15 following the end of your tax year. How can i file my 2011 taxes If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. How can i file my 2011 taxes If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. How can i file my 2011 taxes For your 2013 tax return, the due date is April 15, 2014. How can i file my 2011 taxes If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. How can i file my 2011 taxes If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. How can i file my 2011 taxes See your form instructions for a list of designated private delivery services. How can i file my 2011 taxes Extension of Time To File You can get an extension of time to file your U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax return. How can i file my 2011 taxes Special rules apply for those living outside the United States. How can i file my 2011 taxes Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. How can i file my 2011 taxes Example. How can i file my 2011 taxes If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. How can i file my 2011 taxes Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. How can i file my 2011 taxes If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. How can i file my 2011 taxes You may also be charged penalties (see the Instructions for Form 4868). How can i file my 2011 taxes How to get the automatic extension. How can i file my 2011 taxes   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. How can i file my 2011 taxes E-file Form 4868 using your personal computer or a tax professional. How can i file my 2011 taxes E-file and pay by credit or debit card. How can i file my 2011 taxes Your payment must be at least $1. How can i file my 2011 taxes You may pay by phone or over the Internet. How can i file my 2011 taxes Do not file Form 4868. How can i file my 2011 taxes File a paper Form 4868. How can i file my 2011 taxes If you are a fiscal year taxpayer, you must file a paper Form 4868. How can i file my 2011 taxes See Form 4868 for information on getting an extension using these options. How can i file my 2011 taxes When to file. How can i file my 2011 taxes   You must request the automatic extension by the due date for your return. How can i file my 2011 taxes You can file your return any time before the 6-month extension period ends. How can i file my 2011 taxes When you file your return. How can i file my 2011 taxes   Enter any payment you made related to the extension of time to file on Form 1040, line 68. How can i file my 2011 taxes If you file Form 1040A, U. How can i file my 2011 taxes S. How can i file my 2011 taxes Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. How can i file my 2011 taxes Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. How can i file my 2011 taxes You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. How can i file my 2011 taxes Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. How can i file my 2011 taxes S. How can i file my 2011 taxes citizen or resident, and On the due date of your return: You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. How can i file my 2011 taxes However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. How can i file my 2011 taxes If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. How can i file my 2011 taxes For more information, see Publication 3, Armed Forces' Tax Guide. How can i file my 2011 taxes Married taxpayers. How can i file my 2011 taxes   If you file a joint return, only one spouse has to qualify for this automatic extension. How can i file my 2011 taxes However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. How can i file my 2011 taxes How to get the extension. How can i file my 2011 taxes   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. How can i file my 2011 taxes (See the situations listed under (2), earlier. How can i file my 2011 taxes ) Extension beyond 2 months. How can i file my 2011 taxes   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. How can i file my 2011 taxes File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). How can i file my 2011 taxes Be sure to check the box on Form 4868, line 8, if appropriate. How can i file my 2011 taxes   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). How can i file my 2011 taxes   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. How can i file my 2011 taxes Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. How can i file my 2011 taxes Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. How can i file my 2011 taxes If you are not including a check or a money order, send your U. How can i file my 2011 taxes S. How can i file my 2011 taxes tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. How can i file my 2011 taxes S. How can i file my 2011 taxes tax return and all attachments to:  Internal Revenue Service P. How can i file my 2011 taxes O. How can i file my 2011 taxes Box 1303 Charlotte, NC 28201-1303 USA Also send your U. How can i file my 2011 taxes S. How can i file my 2011 taxes return to these addresses if you are attaching Form 5074 or Form 8689. How can i file my 2011 taxes If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. How can i file my 2011 taxes Special Rules for Completing Your U. How can i file my 2011 taxes S. How can i file my 2011 taxes Tax Return If you are not excluding possession income from your U. How can i file my 2011 taxes S. How can i file my 2011 taxes tax return, follow the instructions for the specific forms you file. How can i file my 2011 taxes However, you may not qualify to claim the earned income credit (EIC). How can i file my 2011 taxes Earned income credit. How can i file my 2011 taxes   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. How can i file my 2011 taxes S. How can i file my 2011 taxes tax return. How can i file my 2011 taxes This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. How can i file my 2011 taxes S. How can i file my 2011 taxes Armed Forces. How can i file my 2011 taxes U. How can i file my 2011 taxes S. How can i file my 2011 taxes Armed Forces. How can i file my 2011 taxes   U. How can i file my 2011 taxes S. How can i file my 2011 taxes military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. How can i file my 2011 taxes Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. How can i file my 2011 taxes Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. How can i file my 2011 taxes Income from American Samoa or Puerto Rico excluded. How can i file my 2011 taxes   You will not be allowed to take deductions and credits that apply to the excluded income. How can i file my 2011 taxes The additional information you need follows. How can i file my 2011 taxes Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax return. How can i file my 2011 taxes Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. How can i file my 2011 taxes S. How can i file my 2011 taxes tax return. How can i file my 2011 taxes Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). How can i file my 2011 taxes Figuring the deduction. How can i file my 2011 taxes   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. How can i file my 2011 taxes   Gross income subject to U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). How can i file my 2011 taxes Moving expense deduction. How can i file my 2011 taxes   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. How can i file my 2011 taxes Likewise, the expenses of a move back to the United States are generally attributable to U. How can i file my 2011 taxes S. How can i file my 2011 taxes earned income. How can i file my 2011 taxes   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. How can i file my 2011 taxes S. How can i file my 2011 taxes tax return. How can i file my 2011 taxes For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. How can i file my 2011 taxes   If you are claiming expenses for a move from a U. How can i file my 2011 taxes S. How can i file my 2011 taxes possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. How can i file my 2011 taxes For purposes of deducting moving expenses, the possessions are considered part of the United States. How can i file my 2011 taxes See Publication 521, Moving Expenses, for information about what expenses are deductible. How can i file my 2011 taxes Self-employment tax deduction. How can i file my 2011 taxes   Generally, if you are reporting self-employment income on your U. How can i file my 2011 taxes S. How can i file my 2011 taxes return, you can include the deductible part of your self-employment tax on Form 1040, line 27. How can i file my 2011 taxes This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). How can i file my 2011 taxes   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. How can i file my 2011 taxes   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. How can i file my 2011 taxes This would happen if, for instance, you have two businesses and only the income from one of them is excludable. How can i file my 2011 taxes   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. How can i file my 2011 taxes   Self-employment income subject to U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. How can i file my 2011 taxes Include the deductible part of this amount on Form 1040, line 27. How can i file my 2011 taxes Individual retirement arrangement (IRA) deduction. How can i file my 2011 taxes   Do not take excluded income into account when figuring your deductible IRA contribution. How can i file my 2011 taxes Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. How can i file my 2011 taxes To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. How can i file my 2011 taxes Then multiply your full standard deduction by the following fraction. How can i file my 2011 taxes   Gross income subject to U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). How can i file my 2011 taxes ” This calculation may not be the same as the one you used to determine if you need to file a U. How can i file my 2011 taxes S. How can i file my 2011 taxes tax return. How can i file my 2011 taxes Itemized Deductions Most itemized deductions do not apply to a particular type of income. How can i file my 2011 taxes However, itemized deductions can be divided into three categories. How can i file my 2011 taxes Those that apply specifically to excluded income, such as employee business expenses, are not deductible. How can i file my 2011 taxes Those that apply specifically to income subject to U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. How can i file my 2011 taxes Those that do not apply to specific income must be allocated between your gross income subject to U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax and your total gross income from all sources. How can i file my 2011 taxes The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. How can i file my 2011 taxes Example. How can i file my 2011 taxes In 2013, you and your spouse are both under 65 and U. How can i file my 2011 taxes S. How can i file my 2011 taxes citizens who are bona fide residents of Puerto Rico during the entire tax year. How can i file my 2011 taxes You file a joint income tax return. How can i file my 2011 taxes During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. How can i file my 2011 taxes S. How can i file my 2011 taxes gross income) and your spouse earned $60,000 from the U. How can i file my 2011 taxes S. How can i file my 2011 taxes Government. How can i file my 2011 taxes You have $16,000 of itemized deductions that do not apply to any specific type of income. How can i file my 2011 taxes These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). How can i file my 2011 taxes You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. How can i file my 2011 taxes   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. How can i file my 2011 taxes Overall limitation on itemized deductions. How can i file my 2011 taxes   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. How can i file my 2011 taxes Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. How can i file my 2011 taxes However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. How can i file my 2011 taxes See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. How can i file my 2011 taxes Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. How can i file my 2011 taxes S. How can i file my 2011 taxes tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. How can i file my 2011 taxes However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. How can i file my 2011 taxes S. How can i file my 2011 taxes tax return. How can i file my 2011 taxes The foreign tax credit is generally figured on Form 1116. How can i file my 2011 taxes If you have income, such as U. How can i file my 2011 taxes S. How can i file my 2011 taxes Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. How can i file my 2011 taxes You make this reduction for each separate income category. How can i file my 2011 taxes To find the amount of this reduction, use the following formula for each income category. How can i file my 2011 taxes Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. How can i file my 2011 taxes For more information on the foreign tax credit, see Publication 514. How can i file my 2011 taxes Example. How can i file my 2011 taxes Jason and Lynn Reddy are U. How can i file my 2011 taxes S. How can i file my 2011 taxes citizens who were bona fide residents of Puerto Rico during all of 2013. How can i file my 2011 taxes They file a joint tax return. How can i file my 2011 taxes The following table shows their excludable and taxable income for U. How can i file my 2011 taxes S. How can i file my 2011 taxes federal income tax purposes. How can i file my 2011 taxes   Taxable   Excludable Jason's wages from  U. How can i file my 2011 taxes S. How can i file my 2011 taxes Government $25,000     Lynn's wages from Puerto Rico  corp. How can i file my 2011 taxes     $15,000 Dividend from Puerto Rico corp. How can i file my 2011 taxes doing business in Puerto Rico     200 Dividend from U. How can i file my 2011 taxes S. How can i file my 2011 taxes  corp. How can i file my 2011 taxes doing business  in U. How can i file my 2011 taxes S. How can i file my 2011 taxes * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. How can i file my 2011 taxes   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. How can i file my 2011 taxes They have gross income of $26,000 for U. How can i file my 2011 taxes S. How can i file my 2011 taxes tax purposes. How can i file my 2011 taxes They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). How can i file my 2011 taxes They figure their foreign tax credit on two Forms 1116, which they must attach to their U. How can i file my 2011 taxes S. How can i file my 2011 taxes return. How can i file my 2011 taxes They fill out one Form 1116 for wages and one Form 1116 for the dividend. How can i file my 2011 taxes Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. How can i file my 2011 taxes   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. How can i file my 2011 taxes Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. How can i file my 2011 taxes A U. How can i file my 2011 taxes S. How can i file my 2011 taxes citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. How can i file my 2011 taxes This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. How can i file my 2011 taxes S. How can i file my 2011 taxes income tax return must otherwise be filed). How can i file my 2011 taxes Bona fide residents of the possessions discussed in this publication are considered U. How can i file my 2011 taxes S. How can i file my 2011 taxes residents for this purpose and are subject to the self-employment tax. How can i file my 2011 taxes Forms to file. How can i file my 2011 taxes   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. How can i file my 2011 taxes If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. How can i file my 2011 taxes If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. How can i file my 2011 taxes If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. How can i file my 2011 taxes Do not file forms 1040-SS or 1040-PR with Form 1040. How can i file my 2011 taxes If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. How can i file my 2011 taxes Chapter 11 Bankruptcy cases. How can i file my 2011 taxes   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. How can i file my 2011 taxes S. How can i file my 2011 taxes Income Tax Return for Estates and Trusts) of the bankruptcy estate. How can i file my 2011 taxes However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. How can i file my 2011 taxes   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. How can i file my 2011 taxes   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. How can i file my 2011 taxes Additional Medicare Tax Beginning in 2013, a 0. How can i file my 2011 taxes 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). How can i file my 2011 taxes Medicare wages and self-employment income are combined to determine if income exceeds the threshold. How can i file my 2011 taxes A self-employment loss should not be considered for purposes of this tax. How can i file my 2011 taxes RRTA compensation should be separately compared to the threshold. How can i file my 2011 taxes Your employer is responsible for withholding the 0. How can i file my 2011 taxes 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. How can i file my 2011 taxes You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. How can i file my 2011 taxes There are no special rules for U. How can i file my 2011 taxes S. How can i file my 2011 taxes citizens and nonresident aliens living abroad for purposes of this provision. How can i file my 2011 taxes Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. How can i file my 2011 taxes For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. How can i file my 2011 taxes irs. How can i file my 2011 taxes gov and enter the following words in the search box: Additional Medicare Tax. How can i file my 2011 taxes You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. How can i file my 2011 taxes Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. How can i file my 2011 taxes 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. How can i file my 2011 taxes Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. How can i file my 2011 taxes The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. How can i file my 2011 taxes Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. How can i file my 2011 taxes Forms to file. How can i file my 2011 taxes   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. How can i file my 2011 taxes For more information, see Form 8960 and its instructions. How can i file my 2011 taxes Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. How can i file my 2011 taxes This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. How can i file my 2011 taxes In this situation, you may need to make estimated tax payments. How can i file my 2011 taxes Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. How can i file my 2011 taxes Include the Additional Medicare Tax and Net Investment Income Tax if applicable. How can i file my 2011 taxes If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. How can i file my 2011 taxes Or, you can make your payments electronically and not have to file any paper forms. How can i file my 2011 taxes See the Form 1040-ES instructions for information on making payments. How can i file my 2011 taxes Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. How can i file my 2011 taxes American Samoa. How can i file my 2011 taxes The Commonwealth of Puerto Rico. How can i file my 2011 taxes The Commonwealth of the Northern Mariana Islands. How can i file my 2011 taxes Guam. How can i file my 2011 taxes The U. How can i file my 2011 taxes S. How can i file my 2011 taxes Virgin Islands. How can i file my 2011 taxes These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. How can i file my 2011 taxes Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. How can i file my 2011 taxes How to make your request. How can i file my 2011 taxes   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. How can i file my 2011 taxes R. How can i file my 2011 taxes B. How can i file my 2011 taxes 900 available at www. How can i file my 2011 taxes irs. How can i file my 2011 taxes gov/pub/irs-irbs/irb06-49. How can i file my 2011 taxes pdf. How can i file my 2011 taxes    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. How can i file my 2011 taxes S. How can i file my 2011 taxes competent authority assistance under tax treaties. How can i file my 2011 taxes As noted, an update to Revenue Procedure 2006-23 will be published in the future. How can i file my 2011 taxes   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. How can i file my 2011 taxes It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. How can i file my 2011 taxes You (or a person having authority to sign your federal return) must sign and date the request. How can i file my 2011 taxes    Send your written request for U. How can i file my 2011 taxes S. How can i file my 2011 taxes assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. How can i file my 2011 taxes W. How can i file my 2011 taxes  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. How can i file my 2011 taxes Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. How can i file my 2011 taxes S. How can i file my 2011 taxes tax paid on the income in question, you should file a claim on Form 1040X, Amended U. How can i file my 2011 taxes S. How can i file my 2011 taxes Individual Income Tax Return. How can i file my 2011 taxes Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. How can i file my 2011 taxes Attach a copy of the request to the form. How can i file my 2011 taxes Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. How can i file my 2011 taxes See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. How can i file my 2011 taxes Prev  Up  Next   Home   More Online Publications