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Hr Block Free Tax Filing

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Hr Block Free Tax Filing

Hr block free tax filing 4. Hr block free tax filing   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. Hr block free tax filing Adjusted gross income. Hr block free tax filing Distributions received by spouse. Hr block free tax filing Testing period. Hr block free tax filing What's New Modified AGI limit for retirement savings contributions credit increased. Hr block free tax filing  For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Hr block free tax filing Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). Hr block free tax filing You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Hr block free tax filing This credit could reduce the federal income tax you pay dollar for dollar. Hr block free tax filing    Can you claim the credit?   If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. Hr block free tax filing You were born before January 2, 1996. Hr block free tax filing You are not a full-time student (explained next). Hr block free tax filing No one else, such as your parent(s), claims an exemption for you on their tax return. Hr block free tax filing Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Hr block free tax filing Full-time student. Hr block free tax filing   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Hr block free tax filing You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. Hr block free tax filing Adjusted gross income. Hr block free tax filing   This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. Hr block free tax filing However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Hr block free tax filing Eligible contributions. Hr block free tax filing   These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Hr block free tax filing They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. Hr block free tax filing For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Hr block free tax filing Reducing eligible contributions. Hr block free tax filing   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. Hr block free tax filing Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Hr block free tax filing   Do not reduce your eligible contributions by any of the following. Hr block free tax filing The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Hr block free tax filing Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. Hr block free tax filing Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Hr block free tax filing Loans from a qualified employer plan treated as a distribution. Hr block free tax filing Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Hr block free tax filing Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Hr block free tax filing Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Hr block free tax filing Distributions from a military retirement plan. Hr block free tax filing Distributions from an inherited IRA by a nonspousal beneficiary. Hr block free tax filing Distributions received by spouse. Hr block free tax filing   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Hr block free tax filing Testing period. Hr block free tax filing   The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. Hr block free tax filing Example. Hr block free tax filing You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Hr block free tax filing You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. Hr block free tax filing Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Hr block free tax filing You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Hr block free tax filing You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. Hr block free tax filing Maximum eligible contributions. Hr block free tax filing   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Hr block free tax filing Effect on other credits. Hr block free tax filing   The amount of this credit will not change the amount of your refundable tax credits. Hr block free tax filing A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Hr block free tax filing Maximum credit. Hr block free tax filing   This is a nonrefundable credit. Hr block free tax filing The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. Hr block free tax filing If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. Hr block free tax filing How to figure and report the credit. Hr block free tax filing   The amount of the credit you can get is based on the contributions you make and your credit rate. Hr block free tax filing Your credit rate can be as low as 10% or as high as 50%. Hr block free tax filing Your credit rate depends on your income and your filing status. Hr block free tax filing See Form 8880 to determine your credit rate. Hr block free tax filing   The maximum contribution taken into account is $2,000 per person. Hr block free tax filing On a joint return, up to $2,000 is taken into account for each spouse. Hr block free tax filing   Figure the credit on Form 8880. Hr block free tax filing Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. Hr block free tax filing Prev  Up  Next   Home   More Online Publications
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Understanding your CP59 Notice

We sent you this notice because we have no record that you filed your prior personal tax return or returns.


What you need to do

  • File your personal tax return immediately or explain to us why you don't need to file.
  • Use the response form on your notice to explain:
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Answers to Common Questions

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Call us at the toll free number on the top right corner of your notice. Please have your paperwork ready when you call. If you prefer, you can write to us using the notice's response form. Please enclose it in the envelope we've provided.

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What should I do if I didn't file my tax return or it's been more than eight weeks since I filed it?
Complete the response form from your notice. Check the name, Social Security number (or Taxpayer Identification Number), and tax year on your notice. Make sure they match the name, number, and year on the return. Mail us a copy of the tax return. Sign and date it. Send it with the response form.

What happens if I can't pay the full amount I owe when I file my return?
You can make a payment plan with us when you can't pay the full amount you owe.


Tips for next year

File your return on time.

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

If you have dependent children, you may be able to claim a tax credit for them. Publication 972, Child Tax Credit, has information about this credit.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 04-Mar-2014

The Hr Block Free Tax Filing

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