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Irs E File 2011

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Irs E File 2011

Irs e file 2011 Publication 501 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Irs e file 2011 Tax questions. Irs e file 2011 Useful Items - You may want to see: What's New Who must file. Irs e file 2011   In some cases, the amount of income you can receive before you must file a tax return has increased. Irs e file 2011 Table 1 shows the filing requirements for most taxpayers. Irs e file 2011 Exemption amount. Irs e file 2011  The amount you can deduct for each exemption has increased. Irs e file 2011 It was $3,800 for 2012. Irs e file 2011 It is $3,900 for 2013. Irs e file 2011 Exemption phaseout. Irs e file 2011  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Irs e file 2011 For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. Irs e file 2011 See Phaseout of Exemptions , later. Irs e file 2011 Standard deduction increased. Irs e file 2011   The standard deduction for some taxpayers who do not itemize their deductions on Schedule A of Form 1040 is higher for 2013 than it was for 2012. Irs e file 2011 The amount depends on your filing status. Irs e file 2011 You can use the 2013 Standard Deduction Tables near the end of this publication to figure your standard deduction. Irs e file 2011 Same-sex marriages. Irs e file 2011 . Irs e file 2011  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Irs e file 2011 See Same-sex marriage under Marital Status, later. Irs e file 2011 If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Irs e file 2011 For details on filing amended returns, see Joint Return After Separate Returns . Irs e file 2011 Reminders Future developments. Irs e file 2011  Information about any future developments affecting Publication 501 (such as legislation enacted after we release it) will be posted at www. Irs e file 2011 irs. Irs e file 2011 gov/pub501. Irs e file 2011 Taxpayer identification number for aliens. Irs e file 2011   If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). Irs e file 2011 Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. Irs e file 2011 See Form W-7, Application for IRS Individual Taxpayer Identification Number. Irs e file 2011 Also, see Social Security Numbers for Dependents , later. Irs e file 2011 Photographs of missing children. Irs e file 2011   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs e file 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs e file 2011 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. Irs e file 2011 Introduction This publication discusses some tax rules that affect every person who may have to file a federal income tax return. Irs e file 2011 It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduction. Irs e file 2011 Who Must File explains who must file an income tax return. Irs e file 2011 If you have little or no gross income, reading this section will help you decide if you have to file a return. Irs e file 2011 Who Should File helps you decide if you should file a return, even if you are not required to do so. Irs e file 2011 Filing Status helps you determine which filing status to use. Irs e file 2011 Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. Irs e file 2011 It also helps determine your standard deduction and tax rate. Irs e file 2011 Exemptions, which reduce your taxable income, are discussed in Exemptions . Irs e file 2011 Exemptions for Dependents explains the difference between a qualifying child and a qualifying relative. Irs e file 2011 Other topics include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. Irs e file 2011 Phaseout of Exemptions explains how to determine whether you must reduce the dollar amount of exemptions you claim and, if so, the amount of the reduction. Irs e file 2011 Standard Deduction gives the rules and dollar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. Irs e file 2011 This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to dependents. Irs e file 2011 In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions. Irs e file 2011 How To Get Tax Help explains how to get tax help from the IRS. Irs e file 2011 This publication is for U. Irs e file 2011 S. Irs e file 2011 citizens and resident aliens only. Irs e file 2011 If you are a resident alien for the entire year, you must follow the same tax rules that apply to U. Irs e file 2011 S. Irs e file 2011 citizens. Irs e file 2011 The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U. Irs e file 2011 S. Irs e file 2011 Tax Guide for Aliens. Irs e file 2011 Nonresident aliens. Irs e file 2011    If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U. Irs e file 2011 S. Irs e file 2011 citizens. Irs e file 2011 See Publication 519. Irs e file 2011 Comments and suggestions. Irs e file 2011    We welcome your comments about this publication and your suggestions for future editions. Irs e file 2011   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs e file 2011 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs e file 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs e file 2011   You can send your comments from www. Irs e file 2011 irs. Irs e file 2011 gov/formspubs. Irs e file 2011 Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs e file 2011 ”   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. Irs e file 2011 Ordering forms and publications. Irs e file 2011    Visit www. Irs e file 2011 irs. Irs e file 2011 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. Irs e file 2011 Internal Revenue Service 1201 N. Irs e file 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs e file 2011    If you have a tax question, check the information available on IRS. Irs e file 2011 gov or call 1-800-829-1040. Irs e file 2011 We cannot answer tax questions sent to either of the above addresses. Irs e file 2011 Useful Items - You may want to see: Publication 559 Survivors, Executors, and Administrators 929 Tax Rules for Children and Dependents Form (and Instructions) 1040X Amended U. Irs e file 2011 S. Irs e file 2011 Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8814 Parents' Election To Report Child's Interest and Dividends Prev  Up  Next   Home   More Online Publications

Topic 352 - Which Form – 1040, 1040A or 1040EZ?

The three forms used for filing individual federal income tax returns are Form 1040EZ (PDF), Form 1040A (PDF), and Form 1040 (PDF).

Form 1040EZ is the simplest form to fill out. You may use Form 1040EZ if you meet all the following conditions:

  1. Your filing status is single or married filing jointly
  2. You claim no dependents
  3. You, and your spouse if filing a joint return, were under age 65 on January 1, 2014, and not blind at the end of 2013
  4. You have only wages, salaries, tips, taxable scholarship and fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and your taxable interest was not over $1,500
  5. Your taxable income is less than $100,000
  6. Your earned tips, if any, are included in boxes 5 and 7 of your Form W-2
  7. You do not owe any household employment taxes on wages you paid to a household employee
  8. You are not a debtor in a Chapter 11 bankruptcy case filed after October 16, 2005
  9. You do not claim any adjustments to income, such as a deduction for IRA contributions, a student loan interest deduction, an educator expenses deduction, or a tuition and fees deduction
  10. You do not claim any credits other than the earned income credit

If you file Form 1040EZ, you cannot itemize deductions or claim any adjustments to income or tax credits (other than the earned income credit).

Form 1040EZ Links

References:

Form 1040EZ Instructions (PDF)

Return Preparation and Filing Options

If you cannot use Form 1040EZ, you may be able to use Form 1040A if:

  1. Your income is only from wages, salaries, tips, taxable scholarships and fellowship grants, interest, or ordinary dividends, capital gain distributions, pensions, annuities, IRAs, unemployment compensation, taxable social security or railroad retirement benefits, and Alaska Permanent Fund dividends
  2. Your taxable income is less than $100,000
  3. You do not itemize deductions
  4. You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option
  5. Your taxes are only from the Tax Table, the alternative minimum tax, recapture of an education credit, Form 8615 (PDF) or the Qualified Dividends and Capital Gain Tax Worksheet
  6. Your only adjustments to income are the IRA deduction, the student loan interest deduction, the educator expenses deduction, the tuition and fees deduction, and
  7. The only credits you are claiming are the credit for child and dependent care expenses, the earned income credit, the credit for the elderly or the disabled, education credits, the child tax credit, the additional child tax credit, or the retirement savings contribution credit

You can also use Form 1040A if you received dependent care benefits.

Form 1040A Links

References:

Form 1040A Instructions (PDF)

Return Preparation and Filing Options

Often used Schedules:

Form 1040A or 1040, Schedule B (PDF) - Interest and Ordinary Dividends

Form 1040A or 1040, Schedule R (PDF) - Credit for the Elderly or the Disabled

Form 1040A or 1040, Schedule EIC (PDF) - Earned Income Credit

Form 1040A or 1040, Schedule 8812 (PDF) - Child Tax Credit

Often used Forms:

Form 8917 (PDF) - Tuition and Fees Deduction

Form 2441 (PDF) - Child and Dependent Care Expenses

Form 8863 (PDF) - Education Credits (American Opportunity and Lifetime Learning Credits)

Form 8888 (PDF) - Allocation of Refund (Including Savings Bond Purchases)

Finally, you must use Form 1040 under certain circumstances, such as:

  1. Your taxable income is $100,000 or more
  2. You have certain types of income such as unreported tips; certain nontaxable distributions; self-employment earnings; or income received as a partner, a shareholder in an "S" Corporation, or a beneficiary of an estate or trust
  3. You itemize deductions or claim certain tax credits or adjustments to income, or
  4. You owe household employment taxes

A complete list of conditions outlining when Form 1040 must be used is in the Form 1040A Instructions (PDF).

Form 1040 Links

References:

Form 1040 Instructions (PDF)

1040 Central

Return Preparation and Filing Options

Often used Schedules:

Form 1040, Schedule A (PDF) - Itemized Deductions

Form 1040A or 1040, Schedule B (PDF) - Interest and Ordinary Dividends

Form 1040, Schedule C (PDF) - Profit or Loss From Business (Sole Proprietorship)

Form 1040, Schedule C-EZ (PDF) - Net Profit From Business

Form 1040, Schedule D (PDF) - Capital Gains and Losses

Form 1040, Schedule E (PDF) - Supplemental Income and Loss

Form 1040A or 1040, Schedule EIC (PDF) - Earned Income Credit

Form 1040A or 1040, Schedule 8812 (PDF) - Child Tax Credit

Form 1040A or 1040, Schedule R (PDF) - Credit for the Elderly or the Disabled

Often used Forms:

Form 8917 (PDF) - Tuition and Fees Deduction

Form 2441 (PDF) - Child and Dependent Care Expenses

Form 8863 (PDF) - Education Credits (American Opportunity and Lifetime Learning Credits)

Form 8888 (PDF) - Allocation of Refund (Including Savings Bond Purchases)

Form 8949 (PDF) - Sales and Other Dispositions of Capital Assets

If you were a nonresident alien during the tax year and you were married to a U.S. citizen or resident alien, you may use any one of these three forms, based on your circumstances, only if you elect to file a joint return with your spouse. Other nonresident aliens may have to file Form 1040NR (PDF) or Form 1040NR-EZ (PDF). For more information on resident and nonresident aliens, refer to Topic 851 and Publication 519, U.S. Tax Guide for Aliens.

Page Last Reviewed or Updated: December 12, 2013

The Irs E File 2011

Irs e file 2011 5. Irs e file 2011   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. Irs e file 2011 You may be able to reduce your federal income tax by claiming one or more of these credits. Irs e file 2011 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. Irs e file 2011 For more information, see Publication 524, Credit for the Elderly or the Disabled. Irs e file 2011 You can take the credit only if you file Form 1040 or Form 1040A. Irs e file 2011 You cannot take the credit if you file Form 1040EZ or Form 1040NR. Irs e file 2011 Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Irs e file 2011 You are a qualified individual. Irs e file 2011 Your income is not more than certain limits. Irs e file 2011  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Irs e file 2011   Qualified Individual You are a qualified individual for this credit if you are a U. Irs e file 2011 S. Irs e file 2011 citizen or resident alien, and either of the following applies. Irs e file 2011 You were age 65 or older at the end of 2013. Irs e file 2011 You were under age 65 at the end of 2013 and all three of the following statements are true. Irs e file 2011 You retired on permanent and total disability (explained later). Irs e file 2011 You received taxable disability income for 2013. Irs e file 2011 On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Irs e file 2011 Age 65. Irs e file 2011 You are considered to be age 65 on the day before your 65th birthday. Irs e file 2011 Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Irs e file 2011 Figure 5-A. Irs e file 2011 Are You a Qualified Individual? This image is too large to be displayed in the current screen. Irs e file 2011 Please click the link to view the image. Irs e file 2011 Figure 5-A, Are you a qualified individual? U. Irs e file 2011 S. Irs e file 2011 citizen or resident alien. Irs e file 2011   You must be a U. Irs e file 2011 S. Irs e file 2011 citizen or resident alien (or be treated as a resident alien) to take the credit. Irs e file 2011 Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Irs e file 2011 Exceptions. Irs e file 2011   You may be able to take the credit if you are a nonresident alien who is married to a U. Irs e file 2011 S. Irs e file 2011 citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Irs e file 2011 S. Irs e file 2011 resident alien. Irs e file 2011 If you make that choice, both you and your spouse are taxed on your worldwide income. Irs e file 2011   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. Irs e file 2011 S. Irs e file 2011 citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Irs e file 2011 S. Irs e file 2011 resident alien for the entire year. Irs e file 2011 In that case, you may be allowed to take the credit. Irs e file 2011   For information on these choices, see chapter 1 of Publication 519, U. Irs e file 2011 S. Irs e file 2011 Tax Guide for Aliens. Irs e file 2011 Married persons. Irs e file 2011   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. Irs e file 2011 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. Irs e file 2011 Head of household. Irs e file 2011   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. Irs e file 2011 See Publication 524 and Publication 501. Irs e file 2011 Under age 65. Irs e file 2011   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 ). Irs e file 2011 You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Irs e file 2011 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. Irs e file 2011   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Irs e file 2011 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. Irs e file 2011 Permanent and total disability. Irs e file 2011   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Irs e file 2011 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. Irs e file 2011 See Physician's statement , later. Irs e file 2011 Substantial gainful activity. Irs e file 2011   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. Irs e file 2011   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. Irs e file 2011   Substantial gainful activity is not work you do to take care of yourself or your home. Irs e file 2011 It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Irs e file 2011 However, doing this kind of work may show that you are able to engage in substantial gainful activity. Irs e file 2011    Figure 5-B. Irs e file 2011 Income Limits IF your filing status is. Irs e file 2011 . Irs e file 2011 . Irs e file 2011 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. Irs e file 2011 . Irs e file 2011 . Irs e file 2011 OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Irs e file 2011 . Irs e file 2011 . Irs e file 2011 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. Irs e file 2011 Physician's statement. Irs e file 2011   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. Irs e file 2011   You do not have to file this statement with your tax return, but you must keep it for your records. Irs e file 2011 The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Irs e file 2011 Veterans. Irs e file 2011   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. Irs e file 2011 VA Form 21-0172 must be signed by a person authorized by the VA to do so. Irs e file 2011 You can get this form from your local VA regional office. Irs e file 2011 Physician's statement obtained in earlier year. Irs e file 2011   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. Irs e file 2011 For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Irs e file 2011 If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Irs e file 2011   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. Irs e file 2011 Disability income. Irs e file 2011   If you are under age 65, you must also have taxable disability income to qualify for the credit. Irs e file 2011   Disability income must meet the following two requirements. Irs e file 2011 It must be paid under your employer's accident or health plan or pension plan. Irs e file 2011 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. Irs e file 2011 Payments that are not disability income. Irs e file 2011   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Irs e file 2011 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. Irs e file 2011   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. Irs e file 2011 Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Irs e file 2011 Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Irs e file 2011 Figuring the credit yourself. Irs e file 2011   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Irs e file 2011 Next, fill out Schedule R (Form 1040A or 1040), Part III. Irs e file 2011 Credit figured for you. Irs e file 2011   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). Irs e file 2011 If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Irs e file 2011 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. Irs e file 2011 The credit can be up to 35% of your expenses. Irs e file 2011 To qualify, you must pay these expenses so you can work or look for work. Irs e file 2011 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. Irs e file 2011 If the correct information is not shown, the credit may be reduced or disallowed. Irs e file 2011 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. Irs e file 2011 For more information, see Publication 503, Child and Dependent Care Expenses. Irs e file 2011 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. Irs e file 2011 The EIC is available to persons with or without a qualifying child. Irs e file 2011 Credit has no effect on certain welfare benefits. Irs e file 2011   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. Irs e file 2011 These programs include the following. Irs e file 2011 Medicaid and supplemental security income (SSI). Irs e file 2011 Supplemental Nutrition Assistance Program (food stamps). Irs e file 2011 Low-income housing. Irs e file 2011 Temporary Assistance for Needy Families (TANF). Irs e file 2011  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Irs e file 2011 Check with your local benefit coordinator to find out if your refund will affect your benefits. Irs e file 2011 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. Irs e file 2011 The specific rules you must meet depend on whether you have a qualifying child. Irs e file 2011 If you have a qualifying child, the rules in Parts A, B, and D apply to you. Irs e file 2011 If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Irs e file 2011  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. Irs e file 2011 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). Irs e file 2011 The sections that follow provide additional information for some of the rules. Irs e file 2011 Adjusted gross income (AGI). Irs e file 2011   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. Irs e file 2011 Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Irs e file 2011 Table 5-1. Irs e file 2011 Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Irs e file 2011 Second, you must meet all the rules in one of these columns, whichever applies. Irs e file 2011 Third, you must meet the rule in this column. Irs e file 2011 Part A. Irs e file 2011  Rules for Everyone Part B. Irs e file 2011  Rules If You Have a Qualifying Child Part C. Irs e file 2011  Rules If You Do Not Have a Qualifying Child Part D. Irs e file 2011  Figuring and Claiming the EIC 1. Irs e file 2011 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. Irs e file 2011 2. Irs e file 2011 You must have a valid social security number. Irs e file 2011  3. Irs e file 2011 Your filing status cannot be “Married filing separately. Irs e file 2011 ” 4. Irs e file 2011 You must be a U. Irs e file 2011 S. Irs e file 2011 citizen or resident alien all year. Irs e file 2011  5. Irs e file 2011 You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Irs e file 2011  6. Irs e file 2011 Your investment income must be $3,300 or less. Irs e file 2011  7. Irs e file 2011 You must have earned income. Irs e file 2011 8. Irs e file 2011 Your child must meet the relationship, age, residency, and joint return tests. Irs e file 2011  9. Irs e file 2011 Your qualifying child cannot be used by more than one person to claim the EIC. Irs e file 2011  10. Irs e file 2011 You generally cannot be a qualifying child of another person. Irs e file 2011 11. Irs e file 2011 You must be at least age 25 but under age 65. Irs e file 2011  12. Irs e file 2011 You cannot be the dependent of another person. Irs e file 2011  13. Irs e file 2011 You generally cannot be a qualifying child of another person. Irs e file 2011  14. Irs e file 2011 You must have lived in the United States more than half of the year. Irs e file 2011 15. Irs e file 2011 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. Irs e file 2011 Social security number. Irs e file 2011   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). Irs e file 2011 Any qualifying child listed on Schedule EIC also must have a valid SSN. Irs e file 2011 (See Qualifying child , later, if you have a qualifying child. Irs e file 2011 )   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. Irs e file 2011 An example of a federally funded benefit is Medicaid. Irs e file 2011 Investment income. Irs e file 2011   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Irs e file 2011 If your investment income is more than $3,300, you cannot claim the credit. Irs e file 2011 For most people, investment income is the total of the following amounts. Irs e file 2011 Taxable interest (line 8a of Form 1040 or 1040A). Irs e file 2011 Tax-exempt interest (line 8b of Form 1040 or 1040A). Irs e file 2011 Dividend income (line 9a of Form 1040 or 1040A). Irs e file 2011 Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Irs e file 2011  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. Irs e file 2011   For more information about investment income, see Publication 596, Earned Income Credit. Irs e file 2011 Earned income. Irs e file 2011   Under Rule 7, you must have earned income to claim the EIC. Irs e file 2011 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. Irs e file 2011 Earned income includes all of the following types of income. Irs e file 2011 Wages, salaries, tips, and other taxable employee pay. Irs e file 2011 Employee pay is earned income only if it is taxable. Irs e file 2011 Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Irs e file 2011 But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Irs e file 2011 Net earnings from self-employment. Irs e file 2011 Gross income received as a statutory employee. Irs e file 2011 Gross income defined. Irs e file 2011   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). Irs e file 2011 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). Irs e file 2011 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. Irs e file 2011 Self-employed persons. Irs e file 2011   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. Irs e file 2011 If you do not, you may not get all the credit to which you are entitled. Irs e file 2011 Disability benefits. Irs e file 2011   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. Irs e file 2011 Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Irs e file 2011 Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Irs e file 2011   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Irs e file 2011 It does not matter whether you have reached minimum retirement age. Irs e file 2011 If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Irs e file 2011 Income that is not earned income. Irs e file 2011   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. Irs e file 2011 Do not include any of these items in your earned income. Irs e file 2011 Workfare payments. Irs e file 2011   Nontaxable workfare payments are not earned income for the EIC. Irs e file 2011 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. Irs e file 2011 Qualifying child. Irs e file 2011   Under Rule 8, your child is a qualifying child if your child meets four tests. Irs e file 2011 The four tests are: Relationship, Age, Residency, and Joint return. Irs e file 2011   The four tests are illustrated in Figure 5-C. Irs e file 2011 See Publication 596 for more information about each test. Irs e file 2011 Figure 5-C. Irs e file 2011 Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Irs e file 2011 . Irs e file 2011 . Irs e file 2011 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 . Irs e file 2011 . Irs e file 2011 . Irs e file 2011 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. Irs e file 2011 . Irs e file 2011 . Irs e file 2011 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. Irs e file 2011 . Irs e file 2011 . Irs e file 2011 Lived with you in the United States for more than half of 2013. Irs e file 2011  If the child did not live with you for the required time, see Publication 596 for more information. Irs e file 2011 Figuring the EIC To figure the amount of your credit, you have two choices. Irs e file 2011 Have the IRS figure the EIC for you. Irs e file 2011 If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Irs e file 2011 Figure the EIC yourself. Irs e file 2011 If you want to do this, see How To Figure the EIC Yourself in Publication 596. Irs e file 2011 Prev  Up  Next   Home   More Online Publications