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I Need 2011 Tax Forms

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I Need 2011 Tax Forms

I need 2011 tax forms 36. I need 2011 tax forms   Earned Income Credit (EIC) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. I need 2011 tax forms Rules for EveryoneRule 1. I need 2011 tax forms Your AGI Must Be Less Than: Rule 2. I need 2011 tax forms You Must Have a Valid Social Security Number (SSN) Rule 3. I need 2011 tax forms Your Filing Status Cannot Be Married Filing Separately Rule 4. I need 2011 tax forms You Must Be a U. I need 2011 tax forms S. I need 2011 tax forms Citizen or Resident Alien All Year Rule 5. I need 2011 tax forms You Cannot File Form 2555 or Form 2555-EZ Rule 6. I need 2011 tax forms Your Investment Income Must Be $3,300 or Less Rule 7. I need 2011 tax forms You Must Have Earned Income Part B. I need 2011 tax forms Rules If You Have a Qualifying ChildRule 8. I need 2011 tax forms Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. I need 2011 tax forms Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. I need 2011 tax forms You Cannot Be a Qualifying Child of Another Taxpayer Part C. I need 2011 tax forms Rules If You Do Not Have a Qualifying ChildRule 11. I need 2011 tax forms You Must Be at Least Age 25 but Under Age 65 Rule 12. I need 2011 tax forms You Cannot Be the Dependent of Another Person Rule 13. I need 2011 tax forms You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. I need 2011 tax forms You Must Have Lived in the United States More Than Half of the Year Part D. I need 2011 tax forms Figuring and Claiming the EICRule 15. I need 2011 tax forms Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. I need 2011 tax forms John and Janet Smith (Form 1040A) Example 2. I need 2011 tax forms Kelly Green (Form 1040EZ) What's New Earned income amount is more. I need 2011 tax forms  The maximum amount of income you can earn and still get the credit has increased. I need 2011 tax forms You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). I need 2011 tax forms Your adjusted gross income also must be less than the amount in the above list that applies to you. I need 2011 tax forms For details, see Rules 1 and 15. I need 2011 tax forms Investment income amount is more. I need 2011 tax forms  The maximum amount of investment income you can have and still get the credit has increased to $3,300. I need 2011 tax forms See Rule 6. I need 2011 tax forms Reminders Increased EIC on certain joint returns. I need 2011 tax forms  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. I need 2011 tax forms As a result, the EIC table has different columns for married persons filing jointly than for everyone else. I need 2011 tax forms When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. I need 2011 tax forms Online help. I need 2011 tax forms  You can use the EITC Assistant at www. I need 2011 tax forms irs. I need 2011 tax forms gov/eitc to find out if you are eligible for the credit. I need 2011 tax forms The EITC Assistant is available in English and Spanish. I need 2011 tax forms EIC questioned by IRS. I need 2011 tax forms  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. I need 2011 tax forms We will tell you what documents to send us. I need 2011 tax forms These may include: birth certificates, school records, medical records, etc. I need 2011 tax forms The process of establishing your eligibility will delay your refund. I need 2011 tax forms Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. I need 2011 tax forms A tax credit usually means more money in your pocket. I need 2011 tax forms It reduces the amount of tax you owe. I need 2011 tax forms The EIC may also give you a refund. I need 2011 tax forms How do you get the earned income credit?   To claim the EIC, you must: Qualify by meeting certain rules, and File a tax return, even if you: Do not owe any tax, Did not earn enough money to file a return, or Did not have income taxes withheld from your pay. I need 2011 tax forms When you complete your return, you can figure your EIC by using a worksheet in the instructions for Form 1040, Form 1040A, or Form 1040EZ. I need 2011 tax forms Or, if you prefer, you can let the IRS figure the credit for you. I need 2011 tax forms How will this chapter help you?   This chapter will explain the following. I need 2011 tax forms The rules you must meet to qualify for the EIC. I need 2011 tax forms How to figure the EIC. I need 2011 tax forms Useful Items - You may want to see: Publication 596 Earned Income Credit (EIC) Form (and Instructions) Schedule EIC Earned Income Credit (Qualifying Child Information) 8862 Information To Claim Earned Income Credit After Disallowance Do You Qualify for the Credit? To qualify to claim the EIC, you must first meet all of the rules explained in Part A, Rules for Everyone . I need 2011 tax forms Then you must meet the rules in Part B, Rules If You Have a Qualifying Child , or Part C, Rules If You Do Not Have a Qualifying Child . I need 2011 tax forms There is one final rule you must meet in Part D, Figuring and Claiming the EIC . I need 2011 tax forms You qualify for the credit if you meet all the rules in each part that applies to you. I need 2011 tax forms If you have a qualifying child, the rules in Parts A, B, and D apply to you. I need 2011 tax forms If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. I need 2011 tax forms Table 36-1, Earned Income Credit in a Nutshell. I need 2011 tax forms   Use Table 36–1 as a guide to Parts A, B, C, and D. I need 2011 tax forms The table is a summary of all the rules in each part. I need 2011 tax forms Do you have a qualifying child?   You have a qualifying child only if you have a child who meets the four tests described in Rule 8 and illustrated in Figure 36–1. I need 2011 tax forms If Improper Claim Made in Prior Year If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. I need 2011 tax forms You must also qualify to claim the EIC by meeting all the rules described in this chapter. I need 2011 tax forms However, if your EIC was denied or reduced as a result of a math or clerical error, do not attach Form 8862 to your next tax return. I need 2011 tax forms For example, if your arithmetic is incorrect, the IRS can correct it. I need 2011 tax forms If you do not provide a correct social security number, the IRS can deny the EIC. I need 2011 tax forms These kinds of errors are called math or clerical errors. I need 2011 tax forms If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. I need 2011 tax forms If your error was due to fraud, then you cannot claim the EIC for the next 10 years. I need 2011 tax forms More information. I need 2011 tax forms   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. I need 2011 tax forms Part A. I need 2011 tax forms Rules for Everyone This part of the chapter discusses Rules 1 through 7. I need 2011 tax forms You must meet all seven rules to qualify for the earned income credit. I need 2011 tax forms If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the chapter. I need 2011 tax forms If you meet all seven rules in this part, then read either Part B or Part C (whichever applies) for more rules you must meet. I need 2011 tax forms Rule 1. I need 2011 tax forms Your 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. I need 2011 tax forms Adjusted gross income (AGI). I need 2011 tax forms   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). I need 2011 tax forms If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. I need 2011 tax forms Example. I need 2011 tax forms Your AGI is $38,550, you are single, and you have one qualifying child. I need 2011 tax forms You cannot claim the EIC because your AGI is not less than $37,870. I need 2011 tax forms However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,210. I need 2011 tax forms Community property. I need 2011 tax forms   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3 ), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. I need 2011 tax forms This is different from the community property rules that apply under Rule 7 . I need 2011 tax forms Rule 2. I need 2011 tax forms You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). I need 2011 tax forms Any qualifying child listed on Schedule EIC also must have a valid SSN. I need 2011 tax forms (See Rule 8 if you have a qualifying child. I need 2011 tax forms ) If your social security card (or your spouse's, if filing a joint return) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. I need 2011 tax forms An example of a federally funded benefit is Medicaid. I need 2011 tax forms If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U. I need 2011 tax forms S. I need 2011 tax forms citizen or permanent resident, ask the SSA for a new social security card without the legend. I need 2011 tax forms U. I need 2011 tax forms S. I need 2011 tax forms citizen. I need 2011 tax forms   If you were a U. I need 2011 tax forms S. I need 2011 tax forms citizen when you received your SSN, you have a valid SSN. I need 2011 tax forms Valid for work only with INS or DHS authorization. I need 2011 tax forms   If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. I need 2011 tax forms SSN missing or incorrect. I need 2011 tax forms   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. I need 2011 tax forms Other taxpayer identification number. I need 2011 tax forms   You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). I need 2011 tax forms ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. I need 2011 tax forms No SSN. I need 2011 tax forms   If you do not have a valid SSN, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). I need 2011 tax forms You cannot claim the EIC. I need 2011 tax forms Getting an SSN. I need 2011 tax forms   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5, Application for a Social Security Card, with the SSA. I need 2011 tax forms You can get Form SS-5 online at www. I need 2011 tax forms socialsecurity. I need 2011 tax forms gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. I need 2011 tax forms Filing deadline approaching and still no SSN. I need 2011 tax forms   If the filing deadline is approaching and you still do not have an SSN, you have two choices. I need 2011 tax forms Request an automatic 6-month extension of time to file your return. I need 2011 tax forms You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. I need 2011 tax forms S. I need 2011 tax forms Individual Income Tax Return. I need 2011 tax forms For more information, see chapter 1 . I need 2011 tax forms File the return on time without claiming the EIC. I need 2011 tax forms After receiving the SSN, file an amended return (Form 1040X, Amended U. I need 2011 tax forms S. I need 2011 tax forms Individual Income Tax Return) claiming the EIC. I need 2011 tax forms Attach a filled-in Schedule EIC if you have a qualifying child. I need 2011 tax forms Table 36-1. I need 2011 tax forms Earned Income Credit in a Nutshell First, you must meet all the rules in this column. I need 2011 tax forms Second, you must meet all the rules in one of these columns, whichever applies. I need 2011 tax forms Third, you must meet the rule in this column. I need 2011 tax forms Part A. I need 2011 tax forms  Rules for Everyone Part B. I need 2011 tax forms  Rules If You Have a Qualifying Child Part C. I need 2011 tax forms  Rules If You Do Not Have a Qualifying Child Part D. I need 2011 tax forms  Figuring and Claiming the EIC 1. I need 2011 tax forms 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. I need 2011 tax forms 2. I need 2011 tax forms You must have a valid social security number. I need 2011 tax forms  3. I need 2011 tax forms Your filing status cannot be “Married filing separately. I need 2011 tax forms ” 4. I need 2011 tax forms You must be a U. I need 2011 tax forms S. I need 2011 tax forms citizen or resident alien all year. I need 2011 tax forms  5. I need 2011 tax forms You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). I need 2011 tax forms  6. I need 2011 tax forms Your investment income must be $3,300 or less. I need 2011 tax forms  7. I need 2011 tax forms You must have earned income. I need 2011 tax forms 8. I need 2011 tax forms Your child must meet the relationship, age, residency, and joint return tests. I need 2011 tax forms  9. I need 2011 tax forms Your qualifying child cannot be used by more than one person to claim the EIC. I need 2011 tax forms  10. I need 2011 tax forms You cannot be a qualifying child of another person. I need 2011 tax forms 11. I need 2011 tax forms You must be at least age 25 but under age 65. I need 2011 tax forms  12. I need 2011 tax forms You cannot be the dependent of another person. I need 2011 tax forms  13. I need 2011 tax forms You cannot be a qualifying child of another person. I need 2011 tax forms  14. I need 2011 tax forms You must have lived in the United States more than half of the year. I need 2011 tax forms 15. I need 2011 tax forms 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. I need 2011 tax forms Rule 3. I need 2011 tax forms Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. I need 2011 tax forms Your filing status cannot be “Married filing separately. I need 2011 tax forms ” Spouse did not live with you. I need 2011 tax forms   If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. I need 2011 tax forms In that case, you may be able to claim the EIC. I need 2011 tax forms For detailed information about filing as head of household, see chapter 2 . I need 2011 tax forms Rule 4. I need 2011 tax forms You Must Be a U. I need 2011 tax forms S. I need 2011 tax forms Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. I need 2011 tax forms You can use that filing status only if one spouse is a U. I need 2011 tax forms S. I need 2011 tax forms citizen or resident alien and you choose to treat the nonresident spouse as a U. I need 2011 tax forms S. I need 2011 tax forms resident. I need 2011 tax forms If you make this choice, you and your spouse are taxed on your worldwide income. I need 2011 tax forms If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status is not married filing jointly, enter “No” on the dotted line next to line 64a (Form 1040) or in the space to the left of line 38a (Form 1040A). I need 2011 tax forms If you need more information on making this choice, get Publication 519, U. I need 2011 tax forms S. I need 2011 tax forms Tax Guide for Aliens. I need 2011 tax forms Rule 5. I need 2011 tax forms You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. I need 2011 tax forms You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. I need 2011 tax forms U. I need 2011 tax forms S. I need 2011 tax forms possessions are not foreign countries. I need 2011 tax forms See Publication 54, Tax Guide for U. I need 2011 tax forms S. I need 2011 tax forms Citizens and Resident Aliens Abroad, for more detailed information. I need 2011 tax forms Rule 6. I need 2011 tax forms Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. I need 2011 tax forms If your investment income is more than $3,300, you cannot claim the credit. I need 2011 tax forms For most people, investment income is the total of the following amounts. I need 2011 tax forms Taxable interest (line 8a of Form 1040 or 1040A). I need 2011 tax forms Tax-exempt interest (line 8b of Form 1040 or 1040A). I need 2011 tax forms Dividend income (line 9a of Form 1040 or 1040A). I need 2011 tax forms Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). I need 2011 tax forms 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. I need 2011 tax forms However, see Rule 6 in chapter 1 of Publication 596 if: You are filing Schedule E (Form 1040), Form 4797, or Form 8814, or You are reporting income from the rental of personal property on Form 1040, line 21. I need 2011 tax forms Rule 7. I need 2011 tax forms You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. I need 2011 tax forms If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. I need 2011 tax forms If you are an employee, earned income includes all the taxable income you get from your employer. I need 2011 tax forms If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040. I need 2011 tax forms Earned Income Earned income includes all of the following types of income. I need 2011 tax forms Wages, salaries, tips, and other taxable employee pay. I need 2011 tax forms Employee pay is earned income only if it is taxable. I need 2011 tax forms Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. I need 2011 tax forms But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. I need 2011 tax forms Net earnings from self-employment. I need 2011 tax forms Gross income received as a statutory employee. I need 2011 tax forms Wages, salaries, and tips. I need 2011 tax forms   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. I need 2011 tax forms You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). I need 2011 tax forms Nontaxable combat pay election. I need 2011 tax forms   You can elect to include your nontaxable combat pay in earned income for the earned income credit. I need 2011 tax forms Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. I need 2011 tax forms Figure the credit with and without your nontaxable combat pay before making the election. I need 2011 tax forms   If you make the election, you must include in earned income all nontaxable combat pay you received. I need 2011 tax forms If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. I need 2011 tax forms In other words, if one of you makes the election, the other one can also make it but does not have to. I need 2011 tax forms   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. I need 2011 tax forms ” Self-employed persons and statutory employees. I need 2011 tax forms   If you are self-employed or received income as a statutory employee, you must use the Form 1040 instructions to see if you qualify to get the EIC. I need 2011 tax forms Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. I need 2011 tax forms Each approved form exempts certain income from social security taxes. I need 2011 tax forms Each form is discussed here in terms of what is or is not earned income for the EIC. I need 2011 tax forms Form 4361. I need 2011 tax forms   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. I need 2011 tax forms This includes wages, salaries, tips, and other taxable employee compensation. I need 2011 tax forms A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. I need 2011 tax forms Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. I need 2011 tax forms Examples include fees for performing marriages and honoraria for delivering speeches. I need 2011 tax forms Form 4029. I need 2011 tax forms   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. I need 2011 tax forms However, amounts you received as a self-employed individual do not count as earned income. I need 2011 tax forms Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. I need 2011 tax forms Disability Benefits If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. I need 2011 tax forms Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. I need 2011 tax forms You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. I need 2011 tax forms Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. I need 2011 tax forms Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). I need 2011 tax forms Disability insurance payments. I need 2011 tax forms   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. I need 2011 tax forms It does not matter whether you have reached minimum retirement age. I need 2011 tax forms If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. I need 2011 tax forms ” Income That Is Not Earned Income Examples of items that are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. I need 2011 tax forms Do not include any of these items in your earned income. I need 2011 tax forms Earnings while an inmate. I need 2011 tax forms   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. I need 2011 tax forms This includes amounts for work performed while in a work release program or while in a halfway house. I need 2011 tax forms Workfare payments. I need 2011 tax forms   Nontaxable workfare payments are not earned income for the EIC. I need 2011 tax forms 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 private sector employment is not available, or (2) community service program activities. I need 2011 tax forms Community property. I need 2011 tax forms   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3 ), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under those laws. I need 2011 tax forms That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. I need 2011 tax forms Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. I need 2011 tax forms Nevada, Washington, and California domestic partners. I need 2011 tax forms   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. I need 2011 tax forms Your earned income for the EIC does not include any amount earned by your partner. I need 2011 tax forms Your earned income includes the entire amount you earned. I need 2011 tax forms For details, see Publication 555. I need 2011 tax forms Conservation Reserve Program (CRP) payments. I need 2011 tax forms   If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments are not earned income for the EIC. I need 2011 tax forms Nontaxable military pay. I need 2011 tax forms   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. I need 2011 tax forms Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). I need 2011 tax forms See Publication 3, Armed Forces' Tax Guide, for more information. I need 2011 tax forms    Combat pay. I need 2011 tax forms You can elect to include your nontaxable combat pay in earned income for the EIC. I need 2011 tax forms See Nontaxable combat pay election, earlier. I need 2011 tax forms Part B. I need 2011 tax forms Rules If You Have a Qualifying Child If you have met all of the rules in Part A , read Part B to see if you have a qualifying child. I need 2011 tax forms Part B discusses Rules 8 through 10. I need 2011 tax forms You must meet all three of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit with a qualifying child. I need 2011 tax forms You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. I need 2011 tax forms (You cannot file Form 1040EZ. I need 2011 tax forms ) You also must complete Schedule EIC and attach it to your return. I need 2011 tax forms If you meet all the rules in Part A and this part, read Part D to find out what to do next. I need 2011 tax forms If you do not meet Rule 8, you do not have a qualifying child. I need 2011 tax forms Read Part C to find out if you can get the earned income credit without a qualifying child. I need 2011 tax forms Rule 8. I need 2011 tax forms Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. I need 2011 tax forms The four tests are: Relationship, Age, Residency, and Joint return. I need 2011 tax forms The four tests are illustrated in Figure 36–1. I need 2011 tax forms The paragraphs that follow contain more information about each test. I need 2011 tax forms Relationship Test To be your qualifying child, a child must be your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), or Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). I need 2011 tax forms The following definitions clarify the relationship test. I need 2011 tax forms Adopted child. I need 2011 tax forms   An adopted child is always treated as your own child. I need 2011 tax forms The term “adopted child” includes a child who was lawfully placed with you for legal adoption. I need 2011 tax forms Foster child. I need 2011 tax forms   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. I need 2011 tax forms An authorized placement agency includes a state or local government agency. I need 2011 tax forms It also includes a tax-exempt organization licensed by a state. I need 2011 tax forms In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. I need 2011 tax forms Example. I need 2011 tax forms Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. I need 2011 tax forms Debbie is your foster child. I need 2011 tax forms Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during 2013, regardless of age. I need 2011 tax forms    The following examples and definitions clarify the age test. I need 2011 tax forms Example 1—child not under age 19. I need 2011 tax forms Your son turned 19 on December 10. I need 2011 tax forms Unless he was permanently and totally disabled or a student, he is not a qualifying child because, at the end of the year, he was not under age 19. I need 2011 tax forms Example 2—child not younger than you or your spouse. I need 2011 tax forms Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. I need 2011 tax forms He is not disabled. I need 2011 tax forms Both you and your spouse are 21 years old and you file a joint return. I need 2011 tax forms Your brother is not your qualifying child because he is not younger than you or your spouse. I need 2011 tax forms Example 3—child younger than your spouse but not younger than you. I need 2011 tax forms The facts are the same as in Example 2 except that your spouse is 25 years old. I need 2011 tax forms Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. I need 2011 tax forms Student defined. I need 2011 tax forms   To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. I need 2011 tax forms The 5 calendar months need not be consecutive. I need 2011 tax forms   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. I need 2011 tax forms School defined. I need 2011 tax forms   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. I need 2011 tax forms However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. I need 2011 tax forms Vocational high school students. I need 2011 tax forms   Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. I need 2011 tax forms Permanently and totally disabled. I need 2011 tax forms   Your child is permanently and totally disabled if both of the following apply. I need 2011 tax forms He or she cannot engage in any substantial gainful activity because of a physical or mental condition. I need 2011 tax forms A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. I need 2011 tax forms Residency Test Your child must have lived with you in the United States for more than half of 2013. I need 2011 tax forms The following definitions clarify the residency test. I need 2011 tax forms United States. I need 2011 tax forms   This means the 50 states and the District of Columbia. I need 2011 tax forms It does not include Puerto Rico or U. I need 2011 tax forms S. I need 2011 tax forms possessions such as Guam. I need 2011 tax forms Homeless shelter. I need 2011 tax forms   Your home can be any location where you regularly live. I need 2011 tax forms You do not need a traditional home. I need 2011 tax forms For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. I need 2011 tax forms Military personnel stationed outside the United States. I need 2011 tax forms    U. I need 2011 tax forms S. I need 2011 tax forms military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. I need 2011 tax forms Figure 36-1. I need 2011 tax forms Tests for Qualifying Child Please click here for the text description of the image. I need 2011 tax forms Qualifying child Extended active duty. I need 2011 tax forms   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. I need 2011 tax forms Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. I need 2011 tax forms Birth or death of a child. I need 2011 tax forms   A child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. I need 2011 tax forms Temporary absences. I need 2011 tax forms   Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. I need 2011 tax forms Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. I need 2011 tax forms Kidnapped child. I need 2011 tax forms    A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. I need 2011 tax forms The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or your child's family. I need 2011 tax forms This treatment applies for all years until the child is returned. I need 2011 tax forms However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. I need 2011 tax forms   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. I need 2011 tax forms Joint Return Test To meet this test, the child cannot file a joint return for the year. I need 2011 tax forms Exception. I need 2011 tax forms   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. I need 2011 tax forms Example 1—child files joint return. I need 2011 tax forms You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. I need 2011 tax forms He earned $25,000 for the year. I need 2011 tax forms The couple files a joint return. I need 2011 tax forms Because your daughter and her husband filed a joint return, she is not your qualifying child. I need 2011 tax forms Example 2—child files joint return only to claim a refund of withheld tax. I need 2011 tax forms Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. I need 2011 tax forms They do not have a child. I need 2011 tax forms Neither is required to file a tax return. I need 2011 tax forms Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. I need 2011 tax forms The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. I need 2011 tax forms Example 3—child files joint return to claim American opportunity credit. I need 2011 tax forms The facts are the same as in Example 2 except no taxes were taken out of your son's pay. I need 2011 tax forms He and his wife are not required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. I need 2011 tax forms Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. I need 2011 tax forms The exception to the joint return test does not apply, so your son is not your qualifying child. I need 2011 tax forms Married child. I need 2011 tax forms   Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) , described later. I need 2011 tax forms Social security number. I need 2011 tax forms   The qualifying child must have a valid social security number (SSN) unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. I need 2011 tax forms You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), which is issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. I need 2011 tax forms   If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. I need 2011 tax forms For more information about SSNs, see Rule 2 . I need 2011 tax forms Rule 9. I need 2011 tax forms Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. I need 2011 tax forms However, only one of these persons can actually treat the child as a qualifying child. I need 2011 tax forms Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). I need 2011 tax forms The exemption for the child. I need 2011 tax forms The child tax credit. I need 2011 tax forms Head of household filing status. I need 2011 tax forms The credit for child and dependent care expenses. I need 2011 tax forms The exclusion for dependent care benefits. I need 2011 tax forms The EIC. I need 2011 tax forms The other person cannot take any of these benefits based on this qualifying child. I need 2011 tax forms In other words, you and the other person cannot agree to divide these tax benefits between you. I need 2011 tax forms The other person cannot take any of these tax benefits unless he or she has a different qualifying child. I need 2011 tax forms The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. I need 2011 tax forms However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. I need 2011 tax forms Tiebreaker rules. I need 2011 tax forms   To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. I need 2011 tax forms If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. I need 2011 tax forms If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. I need 2011 tax forms If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. I need 2011 tax forms If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. I need 2011 tax forms If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. I need 2011 tax forms If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. I need 2011 tax forms If the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. I need 2011 tax forms See Example 8 . I need 2011 tax forms   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. I need 2011 tax forms See Examples 1 through 13 . I need 2011 tax forms   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in Part C for people who do not have a qualifying child. I need 2011 tax forms If the other person cannot claim the EIC. I need 2011 tax forms   If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. I need 2011 tax forms See Examples 6 and 7 . I need 2011 tax forms But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier. I need 2011 tax forms Examples. I need 2011 tax forms The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. I need 2011 tax forms Example 1. I need 2011 tax forms You and your 2-year-old son Jimmy lived with your mother all year. I need 2011 tax forms You are 25 years old, unmarried, and your AGI is $9,000. I need 2011 tax forms Your only income was $9,000 from a part-time job. I need 2011 tax forms Your mother's only income was $20,000 from her job, and her AGI is $20,000. I need 2011 tax forms Jimmy's father did not live with you or Jimmy. I need 2011 tax forms The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. I need 2011 tax forms Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. I need 2011 tax forms However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier for which that person qualifies). I need 2011 tax forms He is not a qualifying child of anyone else, including his father. I need 2011 tax forms If you do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). I need 2011 tax forms Example 2. I need 2011 tax forms The facts are the same as in Example 1 except your AGI is $25,000. I need 2011 tax forms Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. I need 2011 tax forms Only you can claim him. I need 2011 tax forms Example 3. I need 2011 tax forms The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. I need 2011 tax forms In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. I need 2011 tax forms The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child. I need 2011 tax forms Example 4. I need 2011 tax forms The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. I need 2011 tax forms Only one of you can claim each child. I need 2011 tax forms However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. I need 2011 tax forms For example, if you claim one child, your mother can claim the other two. I need 2011 tax forms Example 5. I need 2011 tax forms The facts are the same as in Example 1 except that you are only 18 years old. I need 2011 tax forms This means you are a qualifying child of your mother. I need 2011 tax forms Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. I need 2011 tax forms Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. I need 2011 tax forms If your mother meets all the other requirements for claiming the EIC and you do not claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. I need 2011 tax forms Example 6. I need 2011 tax forms The facts are the same as in Example 1 except that your mother earned $50,000 from her job. I need 2011 tax forms Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. I need 2011 tax forms Example 7. I need 2011 tax forms The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. I need 2011 tax forms Your earned income is too high for you to claim the EIC. I need 2011 tax forms But your mother cannot claim the EIC either, because her AGI is not higher than yours. I need 2011 tax forms Example 8. I need 2011 tax forms The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have an AGI of $30,000 on a joint return. I need 2011 tax forms If you and your husband do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. I need 2011 tax forms Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. I need 2011 tax forms In other words, each parent's AGI can be treated as $15,000. I need 2011 tax forms Example 9. I need 2011 tax forms You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. I need 2011 tax forms In August and September, Joey lived with you. I need 2011 tax forms For the rest of the year, Joey lived with your husband, who is Joey's father. I need 2011 tax forms Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. I need 2011 tax forms At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. I need 2011 tax forms You and your husband will file separate returns. I need 2011 tax forms Your husband agrees to let you treat Joey as a qualifying child. I need 2011 tax forms This means, if your husband does not claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. I need 2011 tax forms However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. I need 2011 tax forms See Rule 3 . I need 2011 tax forms Example 10. I need 2011 tax forms The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. I need 2011 tax forms In this case, only your husband will be allowed to treat Joey as a qualifying child. I need 2011 tax forms This is because, during 2013, the boy lived with him longer than with you. I need 2011 tax forms You cannot claim the EIC (either with or without a qualifying child). I need 2011 tax forms However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. I need 2011 tax forms See Rule 3 . I need 2011 tax forms Example 11. I need 2011 tax forms You, your 5-year-old son and your son's father lived together all year. I need 2011 tax forms You and your son's father are not married. I need 2011 tax forms Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. I need 2011 tax forms Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. I need 2011 tax forms Neither of you had any other income. I need 2011 tax forms Your son's father agrees to let you treat the child as a qualifying child. I need 2011 tax forms This means, if your son's father does not claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. I need 2011 tax forms Example 12. I need 2011 tax forms The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. I need 2011 tax forms In this case, only your son's father will be allowed to treat your son as a qualifying child. I need 2011 tax forms This is because his AGI, $14,000, is more than your AGI, $12,000. I need 2011 tax forms You cannot claim the EIC (either with or without a qualifying child). I need 2011 tax forms Example 13. I need 2011 tax forms You and your 7-year-old niece, your sister's child, lived with your mother all year. I need 2011 tax forms You are 25 years old, and your AGI is $9,300. I need 2011 tax forms Your only income was from a part-time job. I need 2011 tax forms Your mother's AGI is $15,000. I need 2011 tax forms Her only income was from her job. I need 2011 tax forms Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. I need 2011 tax forms Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. I need 2011 tax forms However, only your mother can treat her as a qualifying child. I need 2011 tax forms This is because your mother's AGI, $15,000, is more than your AGI, $9,300. I need 2011 tax forms Special rule for divorced or separated parents (or parents who live apart). I need 2011 tax forms   A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true. I need 2011 tax forms The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of 2013, whether or not they are or were married. I need 2011 tax forms The child received over half of his or her support for the year from the parents. I need 2011 tax forms The child is in the custody of one or both parents for more than half of 2013. I need 2011 tax forms Either of the following statements is true. I need 2011 tax forms The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. I need 2011 tax forms If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. I need 2011 tax forms A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2013. I need 2011 tax forms  For details, see chapter 3. I need 2011 tax forms Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. I need 2011 tax forms Applying Rule 9 to divorced or separated parents (or parents who live apart). I need 2011 tax forms   If a child is treated as the qualifying child of the noncustodial parent under the special rule just described for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. I need 2011 tax forms However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC and other tax benefits listed earlier in this chapter. I need 2011 tax forms If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child. I need 2011 tax forms Example 1. I need 2011 tax forms You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. I need 2011 tax forms Your AGI is $10,000. I need 2011 tax forms Your mother’s AGI is $25,000. I need 2011 tax forms Your son's father did not live with you or your son. I need 2011 tax forms Under the special rule for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. I need 2011 tax forms However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. I need 2011 tax forms You and your mother did not have any child care expenses or dependent care benefits. I need 2011 tax forms If you do not claim your son as a qualifying child, your mother can claim him as a qualifying child for the EIC and head of household filing status, if she qualifies for these tax benefits. I need 2011 tax forms Example 2. I need 2011 tax forms The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. I need 2011 tax forms Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. I need 2011 tax forms Example 3. I need 2011 tax forms The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the EIC. I need 2011 tax forms Your mother also claims him as a qualifying child for head of household filing status. I need 2011 tax forms You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. I need 2011 tax forms The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. I need 2011 tax forms Rule 10. I need 2011 tax forms You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. I need 2011 tax forms ) if all of the following statements are true. I need 2011 tax forms You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. I need 2011 tax forms Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). I need 2011 tax forms You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. I need 2011 tax forms You lived with that person in the United States for more than half of the year. I need 2011 tax forms You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). I need 2011 tax forms For more details about the tests to be a qualifying child, see Rule 8 . I need 2011 tax forms If you are a qualifying child of another taxpayer, you cannot claim the EIC. I need 2011 tax forms This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. I need 2011 tax forms Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). I need 2011 tax forms Example. I need 2011 tax forms You and your daughter lived with your mother all year. I need 2011 tax forms You are 22 years old, unmarried, and attended a trade school full time. I need 2011 tax forms You had a part-time job and earned $5,700. I need 2011 tax forms You had no other income. I need 2011 tax forms Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. I need 2011 tax forms She can claim the EIC if she meets all the other requirements. I need 2011 tax forms Because you are your mother's qualifying child, you cannot claim the EIC. I need 2011 tax forms This is so even if your mother cannot or does not claim the EIC. I need 2011 tax forms Child of person not required to file a return. I need 2011 tax forms   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. I need 2011 tax forms Example. I need 2011 tax forms The facts are the same as in the last example except your mother had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. I need 2011 tax forms As a result, you are not your mother's qualifying child. I need 2011 tax forms You can claim the EIC if you meet all the other requirements to do so. I need 2011 tax forms   See Rule 10 in Publication 596 for additional examples. I need 2011 tax forms Part C. I need 2011 tax forms Rules If You Do Not Have a Qualifying Child Read this part if you: Do not have a qualifying child, and Have met all the rules in Part A . I need 2011 tax forms  Part C discusses Rules 11 through 14. I need 2011 tax forms You must meet all four of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit without a qualifying child. I need 2011 tax forms If you have a qualifying child, the rules in this part do not apply to you. I need 2011 tax forms You can claim the credit only if you meet all the rules in Parts A, B, and D. I need 2011 tax forms See Rule 8 to find out if you have a qualifying child. I need 2011 tax forms Rule 11. I need 2011 tax forms You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. I need 2011 tax forms If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2013. I need 2011 tax forms It does not matter which spouse meets the age test, as long as one of the spouses does. I need 2011 tax forms You meet the age test if you were born after December 31, 1948, and before January 2, 1989. I need 2011 tax forms If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1948, and before January 2, 1989. I need 2011 tax forms If neither you nor your spouse meets the age test, you cannot claim the EIC. I need 2011 tax forms Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). I need 2011 tax forms Death of spouse. I need 2011 tax forms   If you are filing a joint return with your spouse who died in 2013, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. I need 2011 tax forms Example 1. I need 2011 tax forms You are age 28 and unmarried. I need 2011 tax forms You meet the age test. I need 2011 tax forms Example 2—spouse meets age test. I need 2011 tax forms You are married and filing a joint return. I need 2011 tax forms You are age 23 and your spouse is age 27. I need 2011 tax forms You meet the age test because your spouse is at least age 25 but under age 65. I need 2011 tax forms Example 3—spouse dies in 2013. I need 2011 tax forms You are married and filing a joint return with your spouse who died in August 2013. I need 2011 tax forms You are age 67. I need 2011 tax forms Your spouse would have become age 65 in November 2013. I need 2011 tax forms Because your spouse was under age 65 when she died, you meet the age test. I need 2011 tax forms Rule 12. I need 2011 tax forms You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. I need 2011 tax forms If you are filing a joint return, you meet this rule if: You checked both box 6a and box 6b on Form 1040 or 1040A, or You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $20,000 on that line. I need 2011 tax forms If you are not sure whether someone else can claim you (or your spouse, if filing a joint return) as a dependent, read the rules for claiming a dependent in chapter 3. I need 2011 tax forms If someone else can claim you (or your spouse, if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit. I need 2011 tax forms Example 1. I need 2011 tax forms In 2013, you were age 25, single, and living at home with your parents. I need 2011 tax forms You worked and were not a student. I need 2011 tax forms You earned $7,500. I need 2011 tax forms Your parents cannot claim you as a dependent. I need 2011 tax forms When you file your return, you claim an exemption for yourself by not checking the “You” box on line 5 of your Form 1040EZ and by entering $10,000 on that line. I need 2011 tax forms You meet this rule. I need 2011 tax forms You can claim the EIC if you meet all the other requirements. I need 2011 tax forms Example 2. I need 2011 tax forms The facts are the same as in Example 1 , except that you earned $2,000. I need 2011 tax forms Your parents can claim you as a dependent but decide not to. I need 2011 tax forms You do not meet this rule. I need 2011 tax forms You cannot claim the credit because your parents could have claimed you as a dependent. I need 2011 tax forms Joint returns. I need 2011 tax forms   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. I need 2011 tax forms   However, another person may be able to claim you as a dependent if you and your spouse file a joint return only to get a refund of income tax withheld or estimated tax paid. I need 2011 tax forms But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. I need 2011 tax forms Example 1. I need 2011 tax forms You are 26 years old. I need 2011 tax forms You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. I need 2011 tax forms Neither you nor your wife is required to file a tax return. I need 2011 tax forms You do not have a child. I need 2011 tax forms Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. I need 2011 tax forms Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. I need 2011 tax forms They can claim exemptions for you and your wife if all the other tests to do so are met. I need 2011 tax forms Example 2. I need 2011 tax forms The facts are the same as in Example 1 except no taxes were taken out of your pay. I need 2011 tax forms Also, you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. I need 2011 tax forms Because claiming the EIC is your reason for filing the return, you are not filing it only to get a refund of income tax withheld or estimated tax paid. I need 2011 tax forms Your parents cannot claim an exemption for either you or your wife. I need 2011 tax forms Rule 13. I need 2011 tax forms You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. I need 2011 tax forms ) if all of the following statements are true. I need 2011 tax forms You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. I need 2011 tax forms Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). I need 2011 tax forms You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student (as defined in Rule 8 ), and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. I need 2011 tax forms You lived with that person in the United States for more than half of the year. I need 2011 tax forms You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). I need 2011 tax forms For more details about the tests to be a qualifying child, see Rule 8 . I need 2011 tax forms If you are a qualifying child of another taxpayer, you cannot claim the EIC. I need 2011 tax forms This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. I need 2011 tax forms Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). I need 2011 tax forms Example. I need 2011 tax forms You lived with your mother all year. I need 2011 tax forms You are age 26, unmarried, and permanently and totally disabled. I need 2011 tax forms Your only income was from a community center where you went three days a week to answer telephones. I need 2011 tax forms You earned $5,000 for the year and provided more than half of your own support. I need 2011 tax forms Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. I need 2011 tax forms She can claim the EIC if she meets all the other requirements. I need 2011 tax forms Because you are a qualifying child of your mother, you cannot claim the EIC. I need 2011 tax forms This is so even if your mother cannot or does not claim the EIC. I need 2011 tax forms Joint returns. I need 2011 tax forms   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. I need 2011 tax forms   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return for the year only to get a refund of income tax withheld or estimated tax paid. I need 2011 tax forms But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. I need 2011 tax forms Child of person not required to file a return. I need 2011 tax forms   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. I need 2011 tax forms Example. I need 2011 tax forms You lived all year with your father. I need 2011 tax forms You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. I need 2011 tax forms You have no other income, no children, and provided more than half of your own support. I need 2011 tax forms Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. I need 2011 tax forms As a result, you are not your father's qualifying child. I need 2011 tax forms You can claim the EIC if you meet all the other requirements to do so. I need 2011 tax forms   See Rule 13 in Publication 596 for additional examples. I need 2011 tax forms Rule 14. I need 2011 tax forms You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. I need 2011 tax forms If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). I need 2011 tax forms United States. I need 2011 tax forms   This means the 50 states and the District of Columbia. I need 2011 tax forms It does not include Puerto Rico or U. I need 2011 tax forms S. I need 2011 tax forms possessions such as Guam. I need 2011 tax forms Homeless shelter. I need 2011 tax forms   Your home can be any location where you regularly live. I need 2011 tax forms You do not need a traditional home. I need 2011 tax forms If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. I need 2011 tax forms Military personnel stationed outside the United States. I need 2011 tax forms   U. I need 2011 tax forms S. I need 2011 tax forms military personnel stationed outside the United States on extended active duty (defined in Rule 8 ) are considered to live in the United States during that duty period for purposes of the EIC. I need 2011 tax forms Part D. I need 2011 tax forms Figuring and Claiming the EIC Read this part if you have met all the rules in Parts A and B, or all the rules in Parts A and C. I need 2011 tax forms Part D discusses Rule 15 . I need 2011 tax forms You must meet this rule, in addition to the rules in Parts A and B , or Parts A and C , to qualify for the earned income credit. I need 2011 tax forms This part of the chapter also explains how to figure the amount of your credit. I need 2011 tax forms You have two choices. I need 2011 tax forms Have the IRS figure the EIC for you. I need 2011 tax forms If you want to do this, see IRS Will Figure the EIC for You . I need 2011 tax forms Figure the EIC yourself. I need 2011 tax forms If you want to do this, see How To Figure the EIC Yourself . I need 2011 tax forms Rule 15. I need 2011 tax forms 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. I need 2011 tax forms Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. I need 2011 tax forms Employee pay is earned income only if it is taxable. I need 2011 tax forms Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. I need 2011 tax forms But there is an exception for nontaxable combat pay, which you can choose to include in earned income. I need 2011 tax forms Earned income is explained in detail in Rule 7 . I need 2011 tax forms Figuring earned income. I need 2011 tax forms   If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions. I need 2011 tax forms   Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b or the Form 1040A instructions for lines 38a and 38b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b. I need 2011 tax forms   When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). I need 2011 tax forms You will then reduce that amount by any amount included on that line and described in the following list: Scholarship or fellowship grants not reported on a Form W-2, Inmate's income, and Pension or annuity from deferred compensation plans. I need 2011 tax forms Scholarship or fellowship grants not reported on a Form W-2. I need 2011 tax forms   A scholarship or fellowship grant that was not reported to you on a Form W-2 is not considered earned income for the earned income credit. I need 2011 tax forms Inmate's income. I need 2011 tax forms   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. I need 2011 tax forms This includes amounts received for work performed while in a work release program or while in a halfway house. I need 2011 tax forms If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “PRI” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). I need 2011 tax forms Pension or annuity from deferred compensation plans. I need 2011 tax forms   A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is not considered earned income for the earned income credit. I need 2011 tax forms If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “DFC” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). I need 2011 tax forms This amount may be reported in box 11 of your Form W-2. I need 2011 tax forms If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. I need 2011 tax forms Clergy. I need 2011 tax forms   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result in the first space of the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b. I need 2011 tax forms Put “Clergy” on the dotted line next to line 64a (Form 1040). I need 2011 tax forms Church employees. I need 2011 tax forms    A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. I need 2011 tax forms If you received wages as a
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Understanding your CP259F Notice

We're sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.

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).
 


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 5227 immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

You may want to...


Answers to Common Questions

Which organizations must file a Form 5227?
Form 5227 must be filed by all charitable remainder trusts described in section 664; all pooled income funds described in section 642(c)(5); and all other trusts such as charitable lead trusts that meet the definition of a split-interest trust under section 4947(a)(2), unless certain exceptions apply (see General Instructions of the Form 5227 Instructions).

When is Form 5227 due?
Form 5227 is due by April 15 of each year. If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day. More information can be found at the Form 5227 Instructions.

Can I get help over the phone?
If you have questions and/or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the tax-exempt organization resources at Form 990 Resources and Tools for Exempt Organizations.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP259F, Page 1

Notice CP259F, Page 2

Notice CP259F, Page 3

Notice CP259F, Page 4

Page Last Reviewed or Updated: 29-Mar-2014

The I Need 2011 Tax Forms

I need 2011 tax forms 7. I need 2011 tax forms   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. I need 2011 tax forms Free help with your tax return. I need 2011 tax forms   You can get free help preparing your return nationwide from IRS-certified volunteers. I need 2011 tax forms The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. I need 2011 tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. I need 2011 tax forms Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. I need 2011 tax forms In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. I need 2011 tax forms To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. I need 2011 tax forms gov, download the IRS2Go app, or call 1-800-906-9887. I need 2011 tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. I need 2011 tax forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. I need 2011 tax forms aarp. I need 2011 tax forms org/money/taxaide or call 1-888-227-7669. I need 2011 tax forms For more information on these programs, go to IRS. I need 2011 tax forms gov and enter “VITA” in the search box. I need 2011 tax forms Internet. I need 2011 tax forms    IRS. I need 2011 tax forms gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. I need 2011 tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. I need 2011 tax forms Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. I need 2011 tax forms Check the status of your 2013 refund with the Where's My Refund? application on IRS. I need 2011 tax forms gov or download the IRS2Go app and select the Refund Status option. I need 2011 tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. I need 2011 tax forms Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. I need 2011 tax forms You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. I need 2011 tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. I need 2011 tax forms Use the Interactive Tax Assistant (ITA) to research your tax questions. I need 2011 tax forms No need to wait on the phone or stand in line. I need 2011 tax forms The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. I need 2011 tax forms When you reach the response screen, you can print the entire interview and the final response for your records. I need 2011 tax forms New subject areas are added on a regular basis. I need 2011 tax forms  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. I need 2011 tax forms gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. I need 2011 tax forms You can use the IRS Tax Map, to search publications and instructions by topic or keyword. I need 2011 tax forms The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. I need 2011 tax forms When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. I need 2011 tax forms Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. I need 2011 tax forms You can also ask the IRS to mail a return or an account transcript to you. I need 2011 tax forms Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. I need 2011 tax forms gov or by calling 1-800-908-9946. I need 2011 tax forms Tax return and tax account transcripts are generally available for the current year and the past three years. I need 2011 tax forms Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. I need 2011 tax forms Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. I need 2011 tax forms If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. I need 2011 tax forms Check the status of your amended return using Where's My Amended Return? Go to IRS. I need 2011 tax forms gov and enter Where's My Amended Return? in the search box. I need 2011 tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. I need 2011 tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. I need 2011 tax forms Make a payment using one of several safe and convenient electronic payment options available on IRS. I need 2011 tax forms gov. I need 2011 tax forms Select the Payment tab on the front page of IRS. I need 2011 tax forms gov for more information. I need 2011 tax forms Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. I need 2011 tax forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. I need 2011 tax forms gov. I need 2011 tax forms Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. I need 2011 tax forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. I need 2011 tax forms gov. I need 2011 tax forms Request an Electronic Filing PIN by going to IRS. I need 2011 tax forms gov and entering Electronic Filing PIN in the search box. I need 2011 tax forms Download forms, instructions and publications, including accessible versions for people with disabilities. I need 2011 tax forms Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. I need 2011 tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. I need 2011 tax forms An employee can answer questions about your tax account or help you set up a payment plan. I need 2011 tax forms Before you visit, check the Office Locator on IRS. I need 2011 tax forms gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. I need 2011 tax forms If you have a special need, such as a disability, you can request an appointment. I need 2011 tax forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. I need 2011 tax forms Apply for an Employer Identification Number (EIN). I need 2011 tax forms Go to IRS. I need 2011 tax forms gov and enter Apply for an EIN in the search box. I need 2011 tax forms Read the Internal Revenue Code, regulations, or other official guidance. I need 2011 tax forms Read Internal Revenue Bulletins. I need 2011 tax forms Sign up to receive local and national tax news and more by email. I need 2011 tax forms Just click on “subscriptions” above the search box on IRS. I need 2011 tax forms gov and choose from a variety of options. I need 2011 tax forms Phone. I need 2011 tax forms    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. I need 2011 tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. I need 2011 tax forms Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. I need 2011 tax forms gov, or download the IRS2Go app. I need 2011 tax forms Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. I need 2011 tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. I need 2011 tax forms Most VITA and TCE sites offer free electronic filing. I need 2011 tax forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. I need 2011 tax forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. I need 2011 tax forms Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. I need 2011 tax forms If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. I need 2011 tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. I need 2011 tax forms Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. I need 2011 tax forms Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. I need 2011 tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. I need 2011 tax forms Note, the above information is for our automated hotline. I need 2011 tax forms Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. I need 2011 tax forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. I need 2011 tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. I need 2011 tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. I need 2011 tax forms Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). I need 2011 tax forms You should receive your order within 10 business days. I need 2011 tax forms Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. I need 2011 tax forms If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. I need 2011 tax forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. I need 2011 tax forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. I need 2011 tax forms These individuals can also contact the IRS through relay services such as the Federal Relay Service. I need 2011 tax forms Walk-in. I need 2011 tax forms   You can find a selection of forms, publications and services — in-person. I need 2011 tax forms Products. I need 2011 tax forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. I need 2011 tax forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. I need 2011 tax forms Services. I need 2011 tax forms You can walk in to your local TAC for face-to-face tax help. I need 2011 tax forms An employee can answer questions about your tax account or help you set up a payment plan. I need 2011 tax forms Before visiting, use the Office Locator tool on IRS. I need 2011 tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. I need 2011 tax forms Mail. I need 2011 tax forms   You can send your order for forms, instructions, and publications to the address below. I need 2011 tax forms You should receive a response within 10 business days after your request is received. I need 2011 tax forms Internal Revenue Service 1201 N. I need 2011 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. I need 2011 tax forms The Taxpayer Advocate Service (TAS) is your voice at the IRS. I need 2011 tax forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. I need 2011 tax forms   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. I need 2011 tax forms We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. I need 2011 tax forms You face (or your business is facing) an immediate threat of adverse action. I need 2011 tax forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. I need 2011 tax forms   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. I need 2011 tax forms Here's why we can help: TAS is an independent organization within the IRS. I need 2011 tax forms Our advocates know how to work with the IRS. I need 2011 tax forms Our services are free and tailored to meet your needs. I need 2011 tax forms We have offices in every state, the District of Columbia, and Puerto Rico. I need 2011 tax forms   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. I need 2011 tax forms   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. I need 2011 tax forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. I need 2011 tax forms Low Income Taxpayer Clinics. I need 2011 tax forms   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. I need 2011 tax forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. I need 2011 tax forms Visit www. I need 2011 tax forms TaxpayerAdvocate. I need 2011 tax forms irs. I need 2011 tax forms gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. I need 2011 tax forms Prev  Up  Next   Home   More Online Publications