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How To Fill Out Amended Tax Return

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How To Fill Out Amended Tax Return

How to fill out amended tax return Publication 584-B - Additional Material Table of Contents This image is too large to be displayed in the current screen. How to fill out amended tax return Please click the link to view the image. How to fill out amended tax return Office Furniture and Fixtures This image is too large to be displayed in the current screen. How to fill out amended tax return Please click the link to view the image. How to fill out amended tax return Information Systems This image is too large to be displayed in the current screen. How to fill out amended tax return Please click the link to view the image. How to fill out amended tax return Motor Vehicles This image is too large to be displayed in the current screen. How to fill out amended tax return Please click the link to view the image. How to fill out amended tax return Office Supplies This image is too large to be displayed in the current screen. How to fill out amended tax return Please click the link to view the image. How to fill out amended tax return Building, Components, and Land This image is too large to be displayed in the current screen. How to fill out amended tax return Please click the link to view the image. How to fill out amended tax return Equipment Tax Publications for Individual TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. How to fill out amended tax return General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax For Individuals 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars for 2012 910 IRS Guide to Free Tax Services Specialized Publications 3 Armed Forces’ Tax Guide 54 Tax Guide for U. How to fill out amended tax return S. How to fill out amended tax return Citizens and Resident Aliens Abroad 225 Farmer’s Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 502 Medical and Dental Expenses (Including the Health Coverage Tax Credit) 503 Child and Dependent Care Expenses 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 514 Foreign Tax Credit for Individuals 516 U. How to fill out amended tax return S. How to fill out amended tax return Government Civilian Employees Stationed Abroad 517 Social Security and Other Information for Members of the Clergy and Religious Workers 519 U. How to fill out amended tax return S. How to fill out amended tax return Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 526 Charitable Contributions 527 Residential Rental Property (Including Rental of Vacation Homes) 529 Miscellaneous Deductions 530 Tax Information for Homeowners 531 Reporting Tip Income 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 541 Partnerships 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 550 Investment Income and Expenses (Including Capital Gains and Losses) 551 Basis of Assets 554 Tax Guide for Seniors 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 559 Survivors, Executors, and Administrators 561 Determining the Value of Donated Property 570 Tax Guide for Individuals With Income From U. How to fill out amended tax return S. How to fill out amended tax return Possessions 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 575 Pension and Annuity Income 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 587 Business Use of Your Home (Including Use by Daycare Providers) 590 Individual Retirement Arrangements (IRAs) 594 The IRS Collection Process 596 Earned Income Credit (EIC) 721 Tax Guide to U. How to fill out amended tax return S. How to fill out amended tax return Civil Service Retirement Benefits 901 U. How to fill out amended tax return S. How to fill out amended tax return Tax Treaties 907 Tax Highlights for Persons with Disabilities 908 Bankruptcy Tax Guide 915 Social Security and Equivalent Railroad Retirement Benefits 925 Passive Activity and At-Risk Rules 926 Household Employer’s Tax Guide For Wages Paid in 2012 929 Tax Rules for Children and Dependents 936 Home Mortgage Interest Deduction 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 950 Introduction to Estate and Gift Taxes 969 Health Savings Accounts and Other Tax-Favored Health Plans 970 Tax Benefits for Education 971 Innocent Spouse Relief 972 Child Tax Credit 1542 Per Diem Rates (For Travel Within the Continental United States) 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service – Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 17(SP) El Impuesto Federal sobre los Ingresos Para Personas Fisicas 547(SP) Hechos Fortuitos Desastres y Robos 584(SP) Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 594SP El Proceso de Cobro del IRS 596SP Crédito por Ingreso del Trabajo 850(EN/SP) English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544 (SP) Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. How to fill out amended tax return Form Number and Title 1040 U. How to fill out amended tax return S. How to fill out amended tax return Individual Income Tax Return Sch A Itemized Deductions Sch B Interest and Ordinary Dividends Sch C Profit or Loss From Business Sch C-EZ Net Profit From Business Sch D Capital Gains and Losses Sch E Supplemental Income and Loss Sch EIC Earned Income Credit Sch F Profit or Loss From Farming Sch H Household Employment Taxes Sch J Income Averaging for Farmers and Fishermen Sch R Credit for the Elderly or the Disabled Sch SE Self-Employment Tax 1040A U. How to fill out amended tax return S. How to fill out amended tax return Individual Income Tax Return Sch B Interest and Ordinary Dividends 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040-ES Estimated Tax for Individuals 1040X Amended U. How to fill out amended tax return S. How to fill out amended tax return Individual Income Tax Return 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 2848(SP) Poder Legal y Declaración del Representante 3903 Moving Expenses 4562 Depreciation and Amortization 4868 Application for Automatic Extension of Time To File U. How to fill out amended tax return S. How to fill out amended tax return Individual Income Tax Return 4868(SP) Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos 4952 Investment Interest Expense Deduction 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6251 Alternative Minimum Tax—Individuals 8283 Noncash Charitable Contributions 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8812 Additional Child Tax Credit 8822 Change of Address 8829 Expenses for Business Use of Your Home 8863 Education Credits (American Opportunity and Lifetime Learning Credits) 8949 Sales and Other Dispositions of Capital Assets 9465 Installment Agreement Request 9465(SP) Solicitud para un Plan de Pagos a Plazos         Prev  Up  Next   Home   More Online Publications
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The How To Fill Out Amended Tax Return

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