Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Information About Tax Returns For Students

1040ez Fill In FormFiling Tax Return 2012Irs 2012 Tax Forms 1040ezHow Do I Do My 2012 TaxesFiling An Amended ReturnPrint 1040ezIrs Ez Form OnlineEfile Online For Free TodayState Income Tax E FileInstructions For Filing 1040x1040ez Amended FormTurbotax 1040x FormTax Form 1040 20121040ez Tax Table 20101040ez 2013 InstructionsAmending Federal Tax ReturnTaxes 2008Amend 2012 Tax ReturnTax Forms 20091040ez Efile FreeHow To File State Income Tax For FreeTax Exemptions For StudentsTax Forms For 2011 Tax YearTaxact 1040xCan I File 2012 Taxes Now1040 InstructionsNeed To File 2012 TaxesTurbotax 2011 Free Federal EditionFiles Taxes OnlineFree 1040ez Filing Online1040 Ez Tax FormsHow To Amend 2011 Tax ReturnPrior Year Tax Return1040nr File OnlineFree Tax Filing For SeniorsIncome Tax 1040ezEz 1040 Form1040 Ez Form1040ez 2011 Form1040x File

Information About Tax Returns For Students

Information about tax returns for students Publication 596 - Introductory Material Table of Contents Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have A Child To Qualify For The EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific information? Is There Help Online? What's New for 2013 Reminders Future Developments For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www. Information about tax returns for students irs. Information about tax returns for students gov/pub596. Information about tax returns for students What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $51,567. Information about tax returns for students A tax credit usually means more money in your pocket. Information about tax returns for students It reduces the amount of tax you owe. Information about tax returns for students The EIC may also give you a refund. Information about tax returns for students Can I Claim the EIC? To claim the EIC, you must meet certain rules. Information about tax returns for students These rules are summarized in Table 1. Information about tax returns for students Table 1. Information about tax returns for students Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Information about tax returns for students Second, you must meet all the rules in one of these columns, whichever applies. Information about tax returns for students Third, you must meet the rule in this column. Information about tax returns for students Chapter 1. Information about tax returns for students  Rules for Everyone Chapter 2. Information about tax returns for students  Rules If You Have a Qualifying Child Chapter 3. Information about tax returns for students  Rules If You Do Not Have a Qualifying Child Chapter 4. Information about tax returns for students  Figuring and Claiming the EIC 1. Information about tax returns for students 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. Information about tax returns for students 2. Information about tax returns for students You must have a valid social security number. Information about tax returns for students   3. Information about tax returns for students Your filing status cannot be Married filing separately. Information about tax returns for students   4. Information about tax returns for students You must be a U. Information about tax returns for students S. Information about tax returns for students citizen or resident alien all year. Information about tax returns for students   5. Information about tax returns for students You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Information about tax returns for students   6. Information about tax returns for students Your investment income must be $3,300 or less. Information about tax returns for students    7. Information about tax returns for students You must have earned income. Information about tax returns for students 8. Information about tax returns for students Your child must meet the relationship, age, residency, and joint return tests. Information about tax returns for students   9. Information about tax returns for students Your qualifying child cannot be used by more than one person to claim the EIC. Information about tax returns for students   10. Information about tax returns for students You cannot be a qualifying child of another person. Information about tax returns for students 11. Information about tax returns for students You must be at least age 25 but under age 65. Information about tax returns for students    12. Information about tax returns for students You cannot be the dependent of another person. Information about tax returns for students   13. Information about tax returns for students You cannot be a qualifying child of another person. Information about tax returns for students   14. Information about tax returns for students You must have lived in the United States more than half of the year. Information about tax returns for students 15. Information about tax returns for students 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. Information about tax returns for students Do I Need This Publication? Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. Information about tax returns for students You are one of those people if any of the following statements are true for 2013. Information about tax returns for students You are filing Schedule E (Form 1040). Information about tax returns for students You are reporting income from the rental of personal property not used in a trade or business. Information about tax returns for students You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). Information about tax returns for students You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. Information about tax returns for students If none of the statements above apply to you, your tax form instructions have all the information you need to find out if you can claim the EIC and to figure the amount of your EIC. Information about tax returns for students You do not need this publication. Information about tax returns for students But you can read it to find out whether you can take the EIC and to learn more about the EIC. Information about tax returns for students Do I Have To Have A Child To Qualify For The EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $14,340 ($19,680 if married filing jointly). Information about tax returns for students See chapter 3. Information about tax returns for students How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure the amount of your credit, or you can figure it yourself. Information about tax returns for students To figure it yourself, you can complete a worksheet in the instructions for the form you file. Information about tax returns for students To find out how to have the IRS figure it for you, see chapter 4. Information about tax returns for students How Can I Quickly Locate Specific information? You can use the index to look up specific information. Information about tax returns for students In most cases, index entries will point you to headings, tables, or a worksheet. Information about tax returns for students Is There Help Online? Yes. Information about tax returns for students You can use the EITC Assistant at www. Information about tax returns for students irs. Information about tax returns for students gov/eitc to find out if you may be eligible for the credit. Information about tax returns for students The EITC Assistant is available in English and Spanish. Information about tax returns for students What's New for 2013 Earned income amount is more. Information about tax returns for students The maximum amount of income you can earn and still get the credit has increased. Information about tax returns for students 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). Information about tax returns for students Your adjusted gross income also must be less than the amount in the above list that applies to you. Information about tax returns for students For details, see Rules 1 and 15. Information about tax returns for students Investment income amount is more. Information about tax returns for students The maximum amount of investment income you can have and still get the credit has increased to $3,300. Information about tax returns for students See Rule 6—Your Investment Income Must Be $3,300 or Less . Information about tax returns for students Reminders Increased EIC on certain joint returns. Information about tax returns for students . Information about tax returns for students  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Information about tax returns for students As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Information about tax returns for students 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. Information about tax returns for students Earned income credit has no effect on certain welfare benefits. Information about tax returns for students  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. Information about tax returns for students These programs include the following. Information about tax returns for students Temporary Assistance for Needy Families (TANF). Information about tax returns for students Medicaid. Information about tax returns for students Supplemental security income (SSI). Information about tax returns for students Supplemental Nutrition Assistance Program (food stamps). Information about tax returns for students Low-income housing. Information about tax returns for students In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Information about tax returns for students Check with your local benefit coordinator to find out if your refund will affect your benefits. Information about tax returns for students Do not overlook your state credit. Information about tax returns for students  If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. Information about tax returns for students For a list of states that offer a state EIC, go to www. Information about tax returns for students irs. Information about tax returns for students gov/eitc. Information about tax returns for students EIC questioned by IRS. Information about tax returns for students  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Information about tax returns for students We will tell you what documents to send us. Information about tax returns for students These may include: birth certificates, school records, etc. Information about tax returns for students The process of establishing your eligibility will delay your refund. Information about tax returns for students Spanish version of Publication 596. Information about tax returns for students  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. Information about tax returns for students It is a Spanish translation of Publication 596. Information about tax returns for students See How To Get Tax Help to find out how to order this and other IRS forms and publications. Information about tax returns for students Photographs of missing children. Information about tax returns for students  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Information about tax returns for students Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Information about tax returns for students You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Information about tax returns for students Comments and suggestions. Information about tax returns for students  We welcome your comments about this publication and your suggestions for future editions. Information about tax returns for students You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. Information about tax returns for students NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Information about tax returns for students Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Information about tax returns for students You can send your comments from www. Information about tax returns for students irs. Information about tax returns for students gov/formspubs/. Information about tax returns for students Click on “More Information” and then on “Comment on Tax Forms and Publications. Information about tax returns for students ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Information about tax returns for students Ordering forms and publications. Information about tax returns for students  Visit www. Information about tax returns for students irs. Information about tax returns for students gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Information about tax returns for students  Internal Revenue Service 1201 N. Information about tax returns for students Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Information about tax returns for students  If you have a tax question, check the information available on IRS. Information about tax returns for students gov or call 1-800-829-1040. Information about tax returns for students We cannot answer tax questions sent to either of the above addresses. Information about tax returns for students Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Changes to the 403(b) Pre-Approved Plan Program

Revenue Procedure 2014-28 extends the deadline for submitting 403(b) pre-approved plans under Revenue Procedure 2013-22 from April 30, 2014, to April 30, 2015.

In response to comments from plan sponsors and practitioners, Revenue Procedure 2014-28 also modifies the eligibility criteria under Revenue Procedure 2013-22 to allow more plan sponsors and employers to participate in the 403(b) pre-approved plan program.

The IRS established the 403(b) pre-approved plan program in Revenue Procedure 2013-22. Under the program, pre-approved sponsors of 403(b) plans may apply to the IRS for approval of a 403(b) prototype plan or a 403(b) volume submitter plan. Once approved, plan sponsors make the plan available to employers for adoption.

Revenue Procedure 2014-28 makes the following changes to Revenue Procedure 2013-22:

  • Reduces the required number of employers expected to adopt a plan sponsor’s pre-approved plan from 30 to 15.
  • Reduces the required number of plan sponsors required to use a mass submitter’s plan as their pre-approved plan on a word-for-word identical basis from 30 to 15.
  • Changes the definition of a “minor modifier” by allowing a plan sponsor to make minor modifications to a mass submitter’s volume submitter plan as well as its prototype plan.

Additional resources

Page Last Reviewed or Updated: 25-Mar-2014

The Information About Tax Returns For Students

Information about tax returns for students Index A Assistance (see Tax help) F Free tax services, Free help with your tax return. Information about tax returns for students H Help (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications