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Income Tax Filing Extension

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Income Tax Filing Extension

Income tax filing extension 9. Income tax filing extension   Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. Income tax filing extension This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. Income tax filing extension The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. Income tax filing extension See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. Income tax filing extension However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. Income tax filing extension You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. Income tax filing extension Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. Income tax filing extension If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. Income tax filing extension Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. Income tax filing extension Qualified education expenses. Income tax filing extension   For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Income tax filing extension They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Income tax filing extension   In addition, if the student is at least a half-time student, room and board are qualified education expenses. Income tax filing extension   The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. Income tax filing extension The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Income tax filing extension The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Income tax filing extension You will need to contact the eligible educational institution for qualified room and board costs. Income tax filing extension Eligible educational institution. Income tax filing extension   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Income tax filing extension S. Income tax filing extension Department of Education. Income tax filing extension It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Income tax filing extension The educational institution should be able to tell you if it is an eligible educational institution. Income tax filing extension   Certain educational institutions located outside the United States also participate in the U. Income tax filing extension S. Income tax filing extension Department of Education's Federal Student Aid (FSA) programs. Income tax filing extension Half-time student. Income tax filing extension   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic work load for the course of study the student is pursuing as determined under the standards of the school where the student is enrolled. Income tax filing extension Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. Income tax filing extension You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Income tax filing extension Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). Income tax filing extension If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. Income tax filing extension Example 1. Income tax filing extension In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. Income tax filing extension She paid $5,800 of qualified education expenses from the following sources. Income tax filing extension   Employer-provided educational assistance  (tax free) $5,000     Early distribution from IRA (includes $500 taxable earnings) 3,200           Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. Income tax filing extension   Total qualified education expenses $5,800     Minus: Tax-free educational assistance −5,000     Equals: Adjusted qualified  education expenses (AQEE) $ 800   Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. Income tax filing extension However, she must include the $500 taxable earnings in her gross income subject to income tax. Income tax filing extension Example 2. Income tax filing extension Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. Income tax filing extension This must be included in her income subject to income tax. Income tax filing extension The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. Income tax filing extension Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). Income tax filing extension She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. Income tax filing extension Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Income tax filing extension The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. Income tax filing extension If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). Income tax filing extension Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. Income tax filing extension See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. Income tax filing extension There are many other situations in which Form 5329 is required. Income tax filing extension If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. Income tax filing extension Prev  Up  Next   Home   More Online Publications
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The Income Tax Filing Extension

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