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Irs free tax filing 5. Irs free tax filing   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. Irs free tax filing You may be able to reduce your federal income tax by claiming one or more of these credits. Irs free tax filing Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. Irs free tax filing For more information, see Publication 524, Credit for the Elderly or the Disabled. Irs free tax filing You can take the credit only if you file Form 1040 or Form 1040A. Irs free tax filing You cannot take the credit if you file Form 1040EZ or Form 1040NR. Irs free tax filing Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Irs free tax filing You are a qualified individual. Irs free tax filing Your income is not more than certain limits. Irs free tax filing  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Irs free tax filing   Qualified Individual You are a qualified individual for this credit if you are a U. Irs free tax filing S. Irs free tax filing citizen or resident alien, and either of the following applies. Irs free tax filing You were age 65 or older at the end of 2013. Irs free tax filing You were under age 65 at the end of 2013 and all three of the following statements are true. Irs free tax filing You retired on permanent and total disability (explained later). Irs free tax filing You received taxable disability income for 2013. Irs free tax filing On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Irs free tax filing Age 65. Irs free tax filing You are considered to be age 65 on the day before your 65th birthday. Irs free tax filing Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Irs free tax filing Figure 5-A. Irs free tax filing Are You a Qualified Individual? This image is too large to be displayed in the current screen. Irs free tax filing Please click the link to view the image. Irs free tax filing Figure 5-A, Are you a qualified individual? U. Irs free tax filing S. Irs free tax filing citizen or resident alien. Irs free tax filing   You must be a U. Irs free tax filing S. Irs free tax filing citizen or resident alien (or be treated as a resident alien) to take the credit. Irs free tax filing Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Irs free tax filing Exceptions. Irs free tax filing   You may be able to take the credit if you are a nonresident alien who is married to a U. Irs free tax filing S. Irs free tax filing citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Irs free tax filing S. Irs free tax filing resident alien. Irs free tax filing If you make that choice, both you and your spouse are taxed on your worldwide income. Irs free tax filing   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Irs free tax filing S. Irs free tax filing citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Irs free tax filing S. Irs free tax filing resident alien for the entire year. Irs free tax filing In that case, you may be allowed to take the credit. Irs free tax filing   For information on these choices, see chapter 1 of Publication 519, U. Irs free tax filing S. Irs free tax filing Tax Guide for Aliens. Irs free tax filing Married persons. Irs free tax filing   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Irs free tax filing However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Irs free tax filing Head of household. Irs free tax filing   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. Irs free tax filing See Publication 524 and Publication 501. Irs free tax filing Under age 65. Irs free tax filing   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). Irs free tax filing You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Irs free tax filing You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. Irs free tax filing   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Irs free tax filing If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Irs free tax filing Permanent and total disability. Irs free tax filing   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Irs free tax filing A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Irs free tax filing See Physician's statement , later. Irs free tax filing Substantial gainful activity. Irs free tax filing   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Irs free tax filing   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Irs free tax filing   Substantial gainful activity is not work you do to take care of yourself or your home. Irs free tax filing It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Irs free tax filing However, doing this kind of work may show that you are able to engage in substantial gainful activity. Irs free tax filing    Figure 5-B. Irs free tax filing Income Limits IF your filing status is. Irs free tax filing . Irs free tax filing . Irs free tax filing THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. Irs free tax filing . Irs free tax filing . Irs free tax filing OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Irs free tax filing . Irs free tax filing . Irs free tax filing single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Irs free tax filing Physician's statement. Irs free tax filing   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Irs free tax filing   You do not have to file this statement with your tax return, but you must keep it for your records. Irs free tax filing The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Irs free tax filing Veterans. Irs free tax filing   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Irs free tax filing VA Form 21-0172 must be signed by a person authorized by the VA to do so. Irs free tax filing You can get this form from your local VA regional office. Irs free tax filing Physician's statement obtained in earlier year. Irs free tax filing   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Irs free tax filing For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Irs free tax filing If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Irs free tax filing   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. Irs free tax filing Disability income. Irs free tax filing   If you are under age 65, you must also have taxable disability income to qualify for the credit. Irs free tax filing   Disability income must meet the following two requirements. Irs free tax filing It must be paid under your employer's accident or health plan or pension plan. Irs free tax filing It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. Irs free tax filing Payments that are not disability income. Irs free tax filing   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Irs free tax filing Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Irs free tax filing   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Irs free tax filing Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Irs free tax filing Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Irs free tax filing Figuring the credit yourself. Irs free tax filing   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Irs free tax filing Next, fill out Schedule R (Form 1040A or 1040), Part III. Irs free tax filing Credit figured for you. Irs free tax filing   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). Irs free tax filing If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Irs free tax filing Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Irs free tax filing The credit can be up to 35% of your expenses. Irs free tax filing To qualify, you must pay these expenses so you can work or look for work. Irs free tax filing If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. Irs free tax filing If the correct information is not shown, the credit may be reduced or disallowed. Irs free tax filing You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. Irs free tax filing For more information, see Publication 503, Child and Dependent Care Expenses. Irs free tax filing Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. Irs free tax filing The EIC is available to persons with or without a qualifying child. Irs free tax filing Credit has no effect on certain welfare benefits. Irs free tax filing   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Irs free tax filing These programs include the following. Irs free tax filing Medicaid and supplemental security income (SSI). Irs free tax filing Supplemental Nutrition Assistance Program (food stamps). Irs free tax filing Low-income housing. Irs free tax filing Temporary Assistance for Needy Families (TANF). Irs free tax filing  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Irs free tax filing Check with your local benefit coordinator to find out if your refund will affect your benefits. Irs free tax filing Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. Irs free tax filing The specific rules you must meet depend on whether you have a qualifying child. Irs free tax filing If you have a qualifying child, the rules in Parts A, B, and D apply to you. Irs free tax filing If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Irs free tax filing  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. Irs free tax filing You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). Irs free tax filing The sections that follow provide additional information for some of the rules. Irs free tax filing Adjusted gross income (AGI). Irs free tax filing   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. Irs free tax filing Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Irs free tax filing Table 5-1. Irs free tax filing Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Irs free tax filing Second, you must meet all the rules in one of these columns, whichever applies. Irs free tax filing Third, you must meet the rule in this column. Irs free tax filing Part A. Irs free tax filing  Rules for Everyone Part B. Irs free tax filing  Rules If You Have a Qualifying Child Part C. Irs free tax filing  Rules If You Do Not Have a Qualifying Child Part D. Irs free tax filing  Figuring and Claiming the EIC 1. Irs free tax filing Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Irs free tax filing 2. Irs free tax filing You must have a valid social security number. Irs free tax filing  3. Irs free tax filing Your filing status cannot be “Married filing separately. Irs free tax filing ” 4. Irs free tax filing You must be a U. Irs free tax filing S. Irs free tax filing citizen or resident alien all year. Irs free tax filing  5. Irs free tax filing You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Irs free tax filing  6. Irs free tax filing Your investment income must be $3,300 or less. Irs free tax filing  7. Irs free tax filing You must have earned income. Irs free tax filing 8. Irs free tax filing Your child must meet the relationship, age, residency, and joint return tests. Irs free tax filing  9. Irs free tax filing Your qualifying child cannot be used by more than one person to claim the EIC. Irs free tax filing  10. Irs free tax filing You generally cannot be a qualifying child of another person. Irs free tax filing 11. Irs free tax filing You must be at least age 25 but under age 65. Irs free tax filing  12. Irs free tax filing You cannot be the dependent of another person. Irs free tax filing  13. Irs free tax filing You generally cannot be a qualifying child of another person. Irs free tax filing  14. Irs free tax filing You must have lived in the United States more than half of the year. Irs free tax filing 15. Irs free tax filing Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Irs free tax filing Social security number. Irs free tax filing   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). Irs free tax filing Any qualifying child listed on Schedule EIC also must have a valid SSN. Irs free tax filing (See Qualifying child , later, if you have a qualifying child. Irs free tax filing )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Irs free tax filing An example of a federally funded benefit is Medicaid. Irs free tax filing Investment income. Irs free tax filing   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Irs free tax filing If your investment income is more than $3,300, you cannot claim the credit. Irs free tax filing For most people, investment income is the total of the following amounts. Irs free tax filing Taxable interest (line 8a of Form 1040 or 1040A). Irs free tax filing Tax-exempt interest (line 8b of Form 1040 or 1040A). Irs free tax filing Dividend income (line 9a of Form 1040 or 1040A). Irs free tax filing Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Irs free tax filing  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Irs free tax filing   For more information about investment income, see Publication 596, Earned Income Credit. Irs free tax filing Earned income. Irs free tax filing   Under Rule 7, you must have earned income to claim the EIC. Irs free tax filing Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. Irs free tax filing Earned income includes all of the following types of income. Irs free tax filing Wages, salaries, tips, and other taxable employee pay. Irs free tax filing Employee pay is earned income only if it is taxable. Irs free tax filing Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Irs free tax filing But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Irs free tax filing Net earnings from self-employment. Irs free tax filing Gross income received as a statutory employee. Irs free tax filing Gross income defined. Irs free tax filing   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Irs free tax filing Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Irs free tax filing If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Irs free tax filing Self-employed persons. Irs free tax filing   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. Irs free tax filing If you do not, you may not get all the credit to which you are entitled. Irs free tax filing Disability benefits. Irs free tax filing   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Irs free tax filing Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Irs free tax filing Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Irs free tax filing   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Irs free tax filing It does not matter whether you have reached minimum retirement age. Irs free tax filing If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Irs free tax filing Income that is not earned income. Irs free tax filing   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Irs free tax filing Do not include any of these items in your earned income. Irs free tax filing Workfare payments. Irs free tax filing   Nontaxable workfare payments are not earned income for the EIC. Irs free tax filing These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Irs free tax filing Qualifying child. Irs free tax filing   Under Rule 8, your child is a qualifying child if your child meets four tests. Irs free tax filing The four tests are: Relationship, Age, Residency, and Joint return. Irs free tax filing   The four tests are illustrated in Figure 5-C. Irs free tax filing See Publication 596 for more information about each test. Irs free tax filing Figure 5-C. Irs free tax filing Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Irs free tax filing . Irs free tax filing . Irs free tax filing Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . Irs free tax filing . Irs free tax filing . Irs free tax filing Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. Irs free tax filing . Irs free tax filing . Irs free tax filing Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. Irs free tax filing . Irs free tax filing . Irs free tax filing Lived with you in the United States for more than half of 2013. Irs free tax filing  If the child did not live with you for the required time, see Publication 596 for more information. Irs free tax filing Figuring the EIC To figure the amount of your credit, you have two choices. Irs free tax filing Have the IRS figure the EIC for you. Irs free tax filing If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Irs free tax filing Figure the EIC yourself. Irs free tax filing If you want to do this, see How To Figure the EIC Yourself in Publication 596. Irs free tax filing Prev  Up  Next   Home   More Online Publications
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Irs free tax filing Part One -   The Income Tax Return The four chapters in this part provide basic information on the tax system. Irs free tax filing They take you through the first steps of filling out a tax return—such as deciding what your filing status is, how many exemptions you can take, and what form to file. Irs free tax filing They also discuss recordkeeping requirements, IRS e-file (electronic filing), certain penalties, and the two methods used to pay tax during the year: withholding and estimated tax. Irs free tax filing Table of Contents 1. Irs free tax filing   Filing InformationWhat's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Irs free tax filing Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft 2. Irs free tax filing   Filing StatusWhat's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Irs free tax filing Divorce and remarriage. Irs free tax filing Annulled marriages. Irs free tax filing Head of household or qualifying widow(er) with dependent child. Irs free tax filing Considered married. Irs free tax filing Same-sex marriage. Irs free tax filing Spouse died during the year. Irs free tax filing Married persons living apart. Irs free tax filing Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child 3. Irs free tax filing   Personal Exemptions and DependentsWhat's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Irs free tax filing Taxpayer identification numbers for aliens. Irs free tax filing Taxpayer identification numbers for adoptees. Irs free tax filing 4. Irs free tax filing   Tax Withholding and Estimated TaxWhat's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 Prev  Up  Next   Home   More Online Publications