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How To Amend A Tax Return Online

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How To Amend A Tax Return Online

How to amend a tax return online Index A Adjusted basis defined, Adjusted basis defined. How to amend a tax return online Administrative or management activities, Administrative or management activities. How to amend a tax return online Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. How to amend a tax return online Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. How to amend a tax return online Casualty losses, Casualty losses. How to amend a tax return online Child and Adult Care Food Program reimbursements, Meals. How to amend a tax return online Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. How to amend a tax return online (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. How to amend a tax return online Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. How to amend a tax return online Family daycare provider, Standard meal and snack rates. How to amend a tax return online Meals, Meals. How to amend a tax return online , Standard meal and snack rates. How to amend a tax return online Regular use, Daycare Facility Standard meal and snack rates, Meals. How to amend a tax return online , Standard meal and snack rates. How to amend a tax return online Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. How to amend a tax return online Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. How to amend a tax return online Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. How to amend a tax return online Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. How to amend a tax return online Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. How to amend a tax return online Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. How to amend a tax return online Fair market value, Fair market value defined. How to amend a tax return online Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. How to amend a tax return online Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. How to amend a tax return online Percentage table for 39-year nonresidential real property, Depreciation table. How to amend a tax return online Permanent improvements, Permanent improvements. How to amend a tax return online , Depreciating permanent improvements. How to amend a tax return online Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. How to amend a tax return online Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. How to amend a tax return online Employees Adequately accounting to employer, Adequately accounting to employer. How to amend a tax return online Casualty losses, Casualty losses. How to amend a tax return online Mortgage interest, Deductible mortgage interest. How to amend a tax return online Other expenses, Other expenses. How to amend a tax return online Real estate taxes, Real estate taxes. How to amend a tax return online Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. How to amend a tax return online Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. How to amend a tax return online Mortgage interest, Deductible mortgage interest. How to amend a tax return online , Qualified mortgage insurance premiums. How to amend a tax return online Real estate taxes, Real estate taxes. How to amend a tax return online Related to tax-exempt income, Expenses related to tax-exempt income. How to amend a tax return online Rent, Rent. How to amend a tax return online Repairs, Repairs. How to amend a tax return online Security system, Security system. How to amend a tax return online Telephone, Telephone. How to amend a tax return online Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. How to amend a tax return online Where to deduct, Where To Deduct F Fair market value, Fair market value defined. How to amend a tax return online Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. How to amend a tax return online Standard meal and snack rates, Standard meal and snack rates. How to amend a tax return online Standard meal and snack rates (Table 3), Standard meal and snack rates. How to amend a tax return online Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. How to amend a tax return online 1040, Schedule F, Casualty losses. How to amend a tax return online 2106, Employees 4562, Reporting and recordkeeping requirements. How to amend a tax return online 4684, Casualty losses. How to amend a tax return online 8829, Actual Expenses, Casualty losses. How to amend a tax return online , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. How to amend a tax return online Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. How to amend a tax return online Inventory, storage of, Storage of inventory or product samples. How to amend a tax return online L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. How to amend a tax return online Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. How to amend a tax return online Years following the year placed in service, Years following the year placed in service. How to amend a tax return online M MACRS percentage table 39-year nonresidential real property, Depreciation table. How to amend a tax return online Meals, Meals. How to amend a tax return online Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. How to amend a tax return online More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. How to amend a tax return online Mortgage interest, Deductible mortgage interest. How to amend a tax return online , Qualified mortgage insurance premiums. How to amend a tax return online P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. How to amend a tax return online Permanent improvements, Permanent improvements. How to amend a tax return online , Depreciating permanent improvements. How to amend a tax return online Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. How to amend a tax return online Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. How to amend a tax return online Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. How to amend a tax return online Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. How to amend a tax return online Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. How to amend a tax return online Regular use, Regular Use Reminders, Reminders Rent, Rent. How to amend a tax return online Repairs, Repairs. How to amend a tax return online Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. How to amend a tax return online S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. How to amend a tax return online Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. How to amend a tax return online Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. How to amend a tax return online Allowable area, Allowable area. How to amend a tax return online Business expenses not related to use of the home, Business expenses not related to use of the home. How to amend a tax return online Electing the simplified method, Electing the Simplified Method More than one home, More than one home. How to amend a tax return online More than one qualified business use, More than one qualified business use. How to amend a tax return online Shared use, Shared use. How to amend a tax return online Expenses deductible without regard to business use, Expenses deductible without regard to business use. How to amend a tax return online No carryover of unallowed expenses, No deduction of carryover of actual expenses. How to amend a tax return online Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. How to amend a tax return online Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. How to amend a tax return online Storage of inventory, Storage of inventory or product samples. How to amend a tax return online T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. How to amend a tax return online Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. How to amend a tax return online Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. How to amend a tax return online Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. How to amend a tax return online W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications
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Deadline Extended For Pre-Approved Defined Benefit Plans

The Internal Revenue Service has extended the deadline until February 2, 2015, to submit on-cycle opinion and advisory letter applications for pre-approved defined benefit plans for the second six-year remedial amendment cycle (Announcement 2014-4). Without this extension, the applications for these plans would have been due by January 31, 2014.

In response to recent requests from the employee benefits community, the IRS intends to expand the defined benefit pre-approved plan program to include pre-approved plans with certain cash balance features. This extended deadline will give the IRS time to develop the necessary language and tools to process pre-approved cash balance plans and for practitioners to prepare their plans for submission.

The extended deadline of February 2, 2015, applies to all pre-approved defined benefit plans, even if they won’t be modified to include cash balance features. These plans include:

  • mass submitter lead and specimen plans;
  • word-for-word identical plans;
  • master and prototype minor modifier placeholder applications; and
  • non-mass submitter plans.

The IRS will continue to review the opinion and advisory letter applications for these plans based on qualification items in the 2012 Cumulative List.

Guidance will be issued in the future to announce:

  • cash balance features that will be permitted under the pre-approved program, and
  • when applications for opinion and advisory letters may be submitted for plans with cash balance features.

Until the future guidance is issued, plans with cash balance features should not be submitted under the pre-approved program.

Practitioners submitting applications for opinion and advisory letters for a pre-approved defined benefit plan must pay the user fees listed in:

  • Rev. Proc. 2013-8 if they do not intend to include cash balance features in the plan and choose to submit the application by January 31, 2014; or
  • Rev. Proc. 2014-8 if they submit the application after January 31, 2014.

Form 8905 deadline extended for individually designed Cycle C plans

Sponsors of individually designed defined benefit plans that intend to adopt a pre-approved plan document in the future may establish eligibility for the six-year remedial amendment period for pre-approved plans by completing Form 8905, Certification of Intent to Adopt a Pre-approved Plan. Cycle C individually designed plan sponsors would generally have until January 31, 2014 (the on-cycle submission deadline for Cycle C individually designed plans) to either file a request for a determination letter as an individually designed plan or complete Form 8905. However, Announcement 2014-4 extends the deadline for completing Form 8905 for Cycle C plans to 
March 31, 2014.

Comments

Please email us any comments you may have on the expansion of the pre-approved defined benefit program to include plans with cash balance features, for example:

  • comments on program parameters, and
  • proposals for sample plan language.

Please direct your email to the attention of Don Kieffer.

Additional resources

Page Last Reviewed or Updated: 19-Mar-2014

The How To Amend A Tax Return Online

How to amend a tax return online 5. How to amend a tax return online   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. How to amend a tax return online You may be able to reduce your federal income tax by claiming one or more of these credits. How to amend a tax return online Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. How to amend a tax return online For more information, see Publication 524, Credit for the Elderly or the Disabled. How to amend a tax return online You can take the credit only if you file Form 1040 or Form 1040A. How to amend a tax return online You cannot take the credit if you file Form 1040EZ or Form 1040NR. How to amend a tax return online Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. How to amend a tax return online You are a qualified individual. How to amend a tax return online Your income is not more than certain limits. How to amend a tax return online  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. How to amend a tax return online   Qualified Individual You are a qualified individual for this credit if you are a U. How to amend a tax return online S. How to amend a tax return online citizen or resident alien, and either of the following applies. How to amend a tax return online You were age 65 or older at the end of 2013. How to amend a tax return online You were under age 65 at the end of 2013 and all three of the following statements are true. How to amend a tax return online You retired on permanent and total disability (explained later). How to amend a tax return online You received taxable disability income for 2013. How to amend a tax return online On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). How to amend a tax return online Age 65. How to amend a tax return online You are considered to be age 65 on the day before your 65th birthday. How to amend a tax return online Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. How to amend a tax return online Figure 5-A. How to amend a tax return online Are You a Qualified Individual? This image is too large to be displayed in the current screen. How to amend a tax return online Please click the link to view the image. How to amend a tax return online Figure 5-A, Are you a qualified individual? U. How to amend a tax return online S. How to amend a tax return online citizen or resident alien. How to amend a tax return online   You must be a U. How to amend a tax return online S. How to amend a tax return online citizen or resident alien (or be treated as a resident alien) to take the credit. How to amend a tax return online Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. How to amend a tax return online Exceptions. How to amend a tax return online   You may be able to take the credit if you are a nonresident alien who is married to a U. How to amend a tax return online S. How to amend a tax return online citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. How to amend a tax return online S. How to amend a tax return online resident alien. How to amend a tax return online If you make that choice, both you and your spouse are taxed on your worldwide income. How to amend a tax return online   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. How to amend a tax return online S. How to amend a tax return online citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. How to amend a tax return online S. How to amend a tax return online resident alien for the entire year. How to amend a tax return online In that case, you may be allowed to take the credit. How to amend a tax return online   For information on these choices, see chapter 1 of Publication 519, U. How to amend a tax return online S. How to amend a tax return online Tax Guide for Aliens. How to amend a tax return online Married persons. How to amend a tax return online   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. How to amend a tax return online However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. How to amend a tax return online Head of household. How to amend a tax return online   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. How to amend a tax return online See Publication 524 and Publication 501. How to amend a tax return online Under age 65. How to amend a tax return online   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). How to amend a tax return online You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. How to amend a tax return online You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. How to amend a tax return online   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. How to amend a tax return online If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. How to amend a tax return online Permanent and total disability. How to amend a tax return online   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. How to amend a tax return online A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. How to amend a tax return online See Physician's statement , later. How to amend a tax return online Substantial gainful activity. How to amend a tax return online   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. How to amend a tax return online   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. How to amend a tax return online   Substantial gainful activity is not work you do to take care of yourself or your home. How to amend a tax return online It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. How to amend a tax return online However, doing this kind of work may show that you are able to engage in substantial gainful activity. How to amend a tax return online    Figure 5-B. How to amend a tax return online Income Limits IF your filing status is. How to amend a tax return online . How to amend a tax return online . How to amend a tax return online THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. How to amend a tax return online . How to amend a tax return online . How to amend a tax return online OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. How to amend a tax return online . How to amend a tax return online . How to amend a tax return online single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. How to amend a tax return online Physician's statement. How to amend a tax return online   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. How to amend a tax return online   You do not have to file this statement with your tax return, but you must keep it for your records. How to amend a tax return online The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. How to amend a tax return online Veterans. How to amend a tax return online   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. How to amend a tax return online VA Form 21-0172 must be signed by a person authorized by the VA to do so. How to amend a tax return online You can get this form from your local VA regional office. How to amend a tax return online Physician's statement obtained in earlier year. How to amend a tax return online   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. How to amend a tax return online For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. How to amend a tax return online If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. How to amend a tax return online   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. How to amend a tax return online Disability income. How to amend a tax return online   If you are under age 65, you must also have taxable disability income to qualify for the credit. How to amend a tax return online   Disability income must meet the following two requirements. How to amend a tax return online It must be paid under your employer's accident or health plan or pension plan. How to amend a tax return online It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. How to amend a tax return online Payments that are not disability income. How to amend a tax return online   Any payment you receive from a plan that does not provide for disability retirement is not disability income. How to amend a tax return online Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. How to amend a tax return online   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. How to amend a tax return online Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. How to amend a tax return online Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. How to amend a tax return online Figuring the credit yourself. How to amend a tax return online   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). How to amend a tax return online Next, fill out Schedule R (Form 1040A or 1040), Part III. How to amend a tax return online Credit figured for you. How to amend a tax return online   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). How to amend a tax return online If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. How to amend a tax return online Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. How to amend a tax return online The credit can be up to 35% of your expenses. How to amend a tax return online To qualify, you must pay these expenses so you can work or look for work. How to amend a tax return online If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. How to amend a tax return online If the correct information is not shown, the credit may be reduced or disallowed. How to amend a tax return online You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. How to amend a tax return online For more information, see Publication 503, Child and Dependent Care Expenses. How to amend a tax return online Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. How to amend a tax return online The EIC is available to persons with or without a qualifying child. How to amend a tax return online Credit has no effect on certain welfare benefits. How to amend a tax return online   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. How to amend a tax return online These programs include the following. How to amend a tax return online Medicaid and supplemental security income (SSI). How to amend a tax return online Supplemental Nutrition Assistance Program (food stamps). How to amend a tax return online Low-income housing. How to amend a tax return online Temporary Assistance for Needy Families (TANF). How to amend a tax return online  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. How to amend a tax return online Check with your local benefit coordinator to find out if your refund will affect your benefits. How to amend a tax return online Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. How to amend a tax return online The specific rules you must meet depend on whether you have a qualifying child. How to amend a tax return online If you have a qualifying child, the rules in Parts A, B, and D apply to you. How to amend a tax return online If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. How to amend a tax return online  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. How to amend a tax return online You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). How to amend a tax return online The sections that follow provide additional information for some of the rules. How to amend a tax return online Adjusted gross income (AGI). How to amend a tax return online   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. How to amend a tax return online Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). How to amend a tax return online Table 5-1. How to amend a tax return online Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. How to amend a tax return online Second, you must meet all the rules in one of these columns, whichever applies. How to amend a tax return online Third, you must meet the rule in this column. How to amend a tax return online Part A. How to amend a tax return online  Rules for Everyone Part B. How to amend a tax return online  Rules If You Have a Qualifying Child Part C. How to amend a tax return online  Rules If You Do Not Have a Qualifying Child Part D. How to amend a tax return online  Figuring and Claiming the EIC 1. How to amend a tax return online Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. How to amend a tax return online 2. How to amend a tax return online You must have a valid social security number. How to amend a tax return online  3. How to amend a tax return online Your filing status cannot be “Married filing separately. How to amend a tax return online ” 4. How to amend a tax return online You must be a U. How to amend a tax return online S. How to amend a tax return online citizen or resident alien all year. How to amend a tax return online  5. How to amend a tax return online You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). How to amend a tax return online  6. How to amend a tax return online Your investment income must be $3,300 or less. How to amend a tax return online  7. How to amend a tax return online You must have earned income. How to amend a tax return online 8. How to amend a tax return online Your child must meet the relationship, age, residency, and joint return tests. How to amend a tax return online  9. How to amend a tax return online Your qualifying child cannot be used by more than one person to claim the EIC. How to amend a tax return online  10. How to amend a tax return online You generally cannot be a qualifying child of another person. How to amend a tax return online 11. How to amend a tax return online You must be at least age 25 but under age 65. How to amend a tax return online  12. How to amend a tax return online You cannot be the dependent of another person. How to amend a tax return online  13. How to amend a tax return online You generally cannot be a qualifying child of another person. How to amend a tax return online  14. How to amend a tax return online You must have lived in the United States more than half of the year. How to amend a tax return online 15. How to amend a tax return online Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. How to amend a tax return online Social security number. How to amend a tax return online   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). How to amend a tax return online Any qualifying child listed on Schedule EIC also must have a valid SSN. How to amend a tax return online (See Qualifying child , later, if you have a qualifying child. How to amend a tax return online )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. How to amend a tax return online An example of a federally funded benefit is Medicaid. How to amend a tax return online Investment income. How to amend a tax return online   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. How to amend a tax return online If your investment income is more than $3,300, you cannot claim the credit. How to amend a tax return online For most people, investment income is the total of the following amounts. How to amend a tax return online Taxable interest (line 8a of Form 1040 or 1040A). How to amend a tax return online Tax-exempt interest (line 8b of Form 1040 or 1040A). How to amend a tax return online Dividend income (line 9a of Form 1040 or 1040A). How to amend a tax return online Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). How to amend a tax return online  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. How to amend a tax return online   For more information about investment income, see Publication 596, Earned Income Credit. How to amend a tax return online Earned income. How to amend a tax return online   Under Rule 7, you must have earned income to claim the EIC. How to amend a tax return online Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. How to amend a tax return online Earned income includes all of the following types of income. How to amend a tax return online Wages, salaries, tips, and other taxable employee pay. How to amend a tax return online Employee pay is earned income only if it is taxable. How to amend a tax return online Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. How to amend a tax return online But there is an exception for nontaxable combat pay, which you can choose to include in earned income. How to amend a tax return online Net earnings from self-employment. How to amend a tax return online Gross income received as a statutory employee. How to amend a tax return online Gross income defined. How to amend a tax return online   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). How to amend a tax return online Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). How to amend a tax return online If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. How to amend a tax return online Self-employed persons. How to amend a tax return online   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. How to amend a tax return online If you do not, you may not get all the credit to which you are entitled. How to amend a tax return online Disability benefits. How to amend a tax return online   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 to amend a tax return online Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. How to amend a tax return online Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. How to amend a tax return online   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. How to amend a tax return online It does not matter whether you have reached minimum retirement age. How to amend a tax return online If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. How to amend a tax return online Income that is not earned income. How to amend a tax return online   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. How to amend a tax return online Do not include any of these items in your earned income. How to amend a tax return online Workfare payments. How to amend a tax return online   Nontaxable workfare payments are not earned income for the EIC. How to amend a tax return online These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. How to amend a tax return online Qualifying child. How to amend a tax return online   Under Rule 8, your child is a qualifying child if your child meets four tests. How to amend a tax return online The four tests are: Relationship, Age, Residency, and Joint return. How to amend a tax return online   The four tests are illustrated in Figure 5-C. How to amend a tax return online See Publication 596 for more information about each test. How to amend a tax return online Figure 5-C. How to amend a tax return online Tests for Qualifying Child A qualifying child for the EIC is a child who is your. How to amend a tax return online . How to amend a tax return online . How to amend a tax return online Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . How to amend a tax return online . How to amend a tax return online . How to amend a tax return online Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. How to amend a tax return online . How to amend a tax return online . How to amend a tax return online Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. How to amend a tax return online . How to amend a tax return online . How to amend a tax return online Lived with you in the United States for more than half of 2013. How to amend a tax return online  If the child did not live with you for the required time, see Publication 596 for more information. How to amend a tax return online Figuring the EIC To figure the amount of your credit, you have two choices. How to amend a tax return online Have the IRS figure the EIC for you. How to amend a tax return online If you want to do this, see IRS Will Figure the EIC for You in Publication 596. How to amend a tax return online Figure the EIC yourself. How to amend a tax return online If you want to do this, see How To Figure the EIC Yourself in Publication 596. How to amend a tax return online Prev  Up  Next   Home   More Online Publications