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Need 2010 Taxes

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Need 2010 Taxes

Need 2010 taxes 6. Need 2010 taxes   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Need 2010 taxes Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Need 2010 taxes In determining your U. Need 2010 taxes S. Need 2010 taxes income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Need 2010 taxes The most common dual-status tax years are the years of arrival and departure. Need 2010 taxes See Dual-Status Aliens in chapter 1. Need 2010 taxes If you are married and choose to be treated as a U. Need 2010 taxes S. Need 2010 taxes resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Need 2010 taxes Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Need 2010 taxes Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Need 2010 taxes S. Need 2010 taxes Individual Income Tax Return 1040-C U. Need 2010 taxes S. Need 2010 taxes Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Need 2010 taxes S. Need 2010 taxes Estimated Tax for Nonresident Alien Individuals 1040NR U. Need 2010 taxes S. Need 2010 taxes Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Need 2010 taxes Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Need 2010 taxes If you have not previously established a fiscal tax year, your tax year is the calendar year. Need 2010 taxes A calendar year is 12 consecutive months ending on December 31. Need 2010 taxes If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Need 2010 taxes S. Need 2010 taxes resident for any calendar year, you will be treated as a U. Need 2010 taxes S. Need 2010 taxes resident for any part of your fiscal year that falls within that calendar year. Need 2010 taxes Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Need 2010 taxes Income from sources outside the United States is taxable if you receive it while you are a resident alien. Need 2010 taxes The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Need 2010 taxes For the part of the year you are a nonresident alien, you are taxed on income from U. Need 2010 taxes S. Need 2010 taxes sources and on certain foreign source income treated as effectively connected with a U. Need 2010 taxes S. Need 2010 taxes trade or business. Need 2010 taxes (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Need 2010 taxes ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Need 2010 taxes The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Need 2010 taxes S. Need 2010 taxes citizen after receiving it and before the end of the year. Need 2010 taxes Income from U. Need 2010 taxes S. Need 2010 taxes sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Need 2010 taxes Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Need 2010 taxes In certain cases, however, treaty provisions may apply while you were a resident alien. Need 2010 taxes See chapter 9 for more information. Need 2010 taxes When determining what income is taxed in the United States, you must consider exemptions under U. Need 2010 taxes S. Need 2010 taxes tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Need 2010 taxes For a further discussion of tax treaties, see chapter 9. Need 2010 taxes Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Need 2010 taxes 1) Standard deduction. Need 2010 taxes   You cannot use the standard deduction allowed on Form 1040. Need 2010 taxes However, you can itemize any allowable deductions. Need 2010 taxes 2) Exemptions. Need 2010 taxes   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Need 2010 taxes 3) Head of household. Need 2010 taxes   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Need 2010 taxes 4) Joint return. Need 2010 taxes   You cannot file a joint return. Need 2010 taxes However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Need 2010 taxes 5) Tax rates. Need 2010 taxes   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Need 2010 taxes S. Need 2010 taxes trade or business. Need 2010 taxes You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Need 2010 taxes However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Need 2010 taxes S. Need 2010 taxes national. Need 2010 taxes  See the instructions for Form 1040NR to see if you qualify. Need 2010 taxes    A U. Need 2010 taxes S. Need 2010 taxes national is an individual who, although not a U. Need 2010 taxes S. Need 2010 taxes citizen, owes his or her allegiance to the United States. Need 2010 taxes U. Need 2010 taxes S. Need 2010 taxes nationals include American Samoans and Northern Mariana Islanders who chose to become U. Need 2010 taxes S. Need 2010 taxes nationals instead of U. Need 2010 taxes S. Need 2010 taxes citizens. Need 2010 taxes 6) Tax credits. Need 2010 taxes   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Need 2010 taxes S. Need 2010 taxes citizen or resident, as discussed in chapter 1. Need 2010 taxes Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Need 2010 taxes Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Need 2010 taxes The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Need 2010 taxes You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Need 2010 taxes Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Need 2010 taxes S. Need 2010 taxes national, or Student or business apprentice from India. Need 2010 taxes For more information, see Exemptions in chapter 5. Need 2010 taxes How To Figure Tax When you figure your U. Need 2010 taxes S. Need 2010 taxes tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Need 2010 taxes Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Need 2010 taxes S. Need 2010 taxes citizens and residents. Need 2010 taxes Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Need 2010 taxes You cannot take any deductions against this income. Need 2010 taxes Social security and railroad retirement benefits. Need 2010 taxes   During the part of the year you are a nonresident alien, 85% of any U. Need 2010 taxes S. Need 2010 taxes social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Need 2010 taxes (See The 30% Tax in chapter 4. Need 2010 taxes )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Need 2010 taxes Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Need 2010 taxes If you received U. Need 2010 taxes S. Need 2010 taxes social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Need 2010 taxes You will not receive separate statements for the benefits received during your periods of U. Need 2010 taxes S. Need 2010 taxes residence and nonresidence. Need 2010 taxes Therefore, it is important for you to keep careful records of these amounts. Need 2010 taxes You will need this information to properly complete your return and determine your tax liability. Need 2010 taxes If you received railroad retirement benefits while you were a nonresident alien, the U. Need 2010 taxes S. Need 2010 taxes Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Need 2010 taxes If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Need 2010 taxes Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Need 2010 taxes Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Need 2010 taxes There are certain restrictions that may apply. Need 2010 taxes These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Need 2010 taxes Foreign tax credit. Need 2010 taxes   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Need 2010 taxes   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Need 2010 taxes For more information, see the Instructions for Form 1116 and Publication 514. Need 2010 taxes Child and dependent care credit. Need 2010 taxes   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Need 2010 taxes Generally, you must be able to claim an exemption for your dependent. Need 2010 taxes   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Need 2010 taxes   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Need 2010 taxes   For more information, get Publication 503 and Form 2441. Need 2010 taxes Retirement savings contributions credit. Need 2010 taxes   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Need 2010 taxes You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Need 2010 taxes Use Form 8880 to figure the credit. Need 2010 taxes For more information, see Publication 590. Need 2010 taxes Child tax credit. Need 2010 taxes   You may be able to take this credit if you have a qualifying child. Need 2010 taxes   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Need 2010 taxes Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Need 2010 taxes Is a U. Need 2010 taxes S. Need 2010 taxes citizen, a U. Need 2010 taxes S. Need 2010 taxes national, or a resident alien. Need 2010 taxes Did not provide over half of his or her own support for 2013. Need 2010 taxes Lived with you more than half of 2013. Need 2010 taxes Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Need 2010 taxes Is claimed as a dependent on your return. Need 2010 taxes An adopted child is always treated as your own child. Need 2010 taxes An adopted child includes a child lawfully placed with you for legal adoption. Need 2010 taxes   See your form instructions for additional details. Need 2010 taxes Adoption credit. Need 2010 taxes   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Need 2010 taxes This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Need 2010 taxes To claim the adoption credit, file Form 8839 with the U. Need 2010 taxes S. Need 2010 taxes income tax return that you file. Need 2010 taxes   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Need 2010 taxes S. Need 2010 taxes citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Need 2010 taxes Payments You can report as payments against your U. Need 2010 taxes S. Need 2010 taxes income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Need 2010 taxes These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Need 2010 taxes S. Need 2010 taxes sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Need 2010 taxes Forms To File The U. Need 2010 taxes S. Need 2010 taxes income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Need 2010 taxes Resident at end of year. Need 2010 taxes   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Need 2010 taxes S. Need 2010 taxes resident on the last day of the tax year. Need 2010 taxes Write “Dual-Status Return” across the top of the return. Need 2010 taxes Attach a statement to your return to show the income for the part of the year you are a nonresident. Need 2010 taxes You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Need 2010 taxes Nonresident at end of year. Need 2010 taxes   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Need 2010 taxes S. Need 2010 taxes resident on the last day of the tax year. Need 2010 taxes Write “Dual-Status Return” across the top of the return. Need 2010 taxes Attach a statement to your return to show the income for the part of the year you are a resident. Need 2010 taxes You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Need 2010 taxes   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Need 2010 taxes For more information, see Expatriation Tax in chapter 4. Need 2010 taxes Statement. Need 2010 taxes   Any statement must have your name, address, and taxpayer identification number on it. Need 2010 taxes You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Need 2010 taxes When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Need 2010 taxes If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Need 2010 taxes In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Need 2010 taxes If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Need 2010 taxes If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Need 2010 taxes If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Need 2010 taxes If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Need 2010 taxes In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Need 2010 taxes O. Need 2010 taxes Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Need 2010 taxes Prev  Up  Next   Home   More Online Publications
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The Need 2010 Taxes

Need 2010 taxes 5. Need 2010 taxes   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. Need 2010 taxes You may be able to reduce your federal income tax by claiming one or more of these credits. Need 2010 taxes 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. Need 2010 taxes For more information, see Publication 524, Credit for the Elderly or the Disabled. Need 2010 taxes You can take the credit only if you file Form 1040 or Form 1040A. Need 2010 taxes You cannot take the credit if you file Form 1040EZ or Form 1040NR. Need 2010 taxes Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Need 2010 taxes You are a qualified individual. Need 2010 taxes Your income is not more than certain limits. Need 2010 taxes  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Need 2010 taxes   Qualified Individual You are a qualified individual for this credit if you are a U. Need 2010 taxes S. Need 2010 taxes citizen or resident alien, and either of the following applies. Need 2010 taxes You were age 65 or older at the end of 2013. Need 2010 taxes You were under age 65 at the end of 2013 and all three of the following statements are true. Need 2010 taxes You retired on permanent and total disability (explained later). Need 2010 taxes You received taxable disability income for 2013. Need 2010 taxes On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Need 2010 taxes Age 65. Need 2010 taxes You are considered to be age 65 on the day before your 65th birthday. Need 2010 taxes Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Need 2010 taxes Figure 5-A. Need 2010 taxes Are You a Qualified Individual? This image is too large to be displayed in the current screen. Need 2010 taxes Please click the link to view the image. Need 2010 taxes Figure 5-A, Are you a qualified individual? U. Need 2010 taxes S. Need 2010 taxes citizen or resident alien. Need 2010 taxes   You must be a U. Need 2010 taxes S. Need 2010 taxes citizen or resident alien (or be treated as a resident alien) to take the credit. Need 2010 taxes Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Need 2010 taxes Exceptions. Need 2010 taxes   You may be able to take the credit if you are a nonresident alien who is married to a U. Need 2010 taxes S. Need 2010 taxes citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Need 2010 taxes S. Need 2010 taxes resident alien. Need 2010 taxes If you make that choice, both you and your spouse are taxed on your worldwide income. Need 2010 taxes   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. Need 2010 taxes S. Need 2010 taxes citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Need 2010 taxes S. Need 2010 taxes resident alien for the entire year. Need 2010 taxes In that case, you may be allowed to take the credit. Need 2010 taxes   For information on these choices, see chapter 1 of Publication 519, U. Need 2010 taxes S. Need 2010 taxes Tax Guide for Aliens. Need 2010 taxes Married persons. Need 2010 taxes   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. Need 2010 taxes 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. Need 2010 taxes Head of household. Need 2010 taxes   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. Need 2010 taxes See Publication 524 and Publication 501. Need 2010 taxes Under age 65. Need 2010 taxes   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 ). Need 2010 taxes You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Need 2010 taxes 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. Need 2010 taxes   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Need 2010 taxes 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. Need 2010 taxes Permanent and total disability. Need 2010 taxes   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Need 2010 taxes 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. Need 2010 taxes See Physician's statement , later. Need 2010 taxes Substantial gainful activity. Need 2010 taxes   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. Need 2010 taxes   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. Need 2010 taxes   Substantial gainful activity is not work you do to take care of yourself or your home. Need 2010 taxes It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Need 2010 taxes However, doing this kind of work may show that you are able to engage in substantial gainful activity. Need 2010 taxes    Figure 5-B. Need 2010 taxes Income Limits IF your filing status is. Need 2010 taxes . Need 2010 taxes . Need 2010 taxes 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. Need 2010 taxes . Need 2010 taxes . Need 2010 taxes OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Need 2010 taxes . Need 2010 taxes . Need 2010 taxes 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. Need 2010 taxes Physician's statement. Need 2010 taxes   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. Need 2010 taxes   You do not have to file this statement with your tax return, but you must keep it for your records. Need 2010 taxes The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Need 2010 taxes Veterans. Need 2010 taxes   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. Need 2010 taxes VA Form 21-0172 must be signed by a person authorized by the VA to do so. Need 2010 taxes You can get this form from your local VA regional office. Need 2010 taxes Physician's statement obtained in earlier year. Need 2010 taxes   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. Need 2010 taxes For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Need 2010 taxes If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Need 2010 taxes   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. Need 2010 taxes Disability income. Need 2010 taxes   If you are under age 65, you must also have taxable disability income to qualify for the credit. Need 2010 taxes   Disability income must meet the following two requirements. Need 2010 taxes It must be paid under your employer's accident or health plan or pension plan. Need 2010 taxes 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. Need 2010 taxes Payments that are not disability income. Need 2010 taxes   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Need 2010 taxes 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. Need 2010 taxes   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. Need 2010 taxes Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Need 2010 taxes Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Need 2010 taxes Figuring the credit yourself. Need 2010 taxes   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Need 2010 taxes Next, fill out Schedule R (Form 1040A or 1040), Part III. Need 2010 taxes Credit figured for you. Need 2010 taxes   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). Need 2010 taxes If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Need 2010 taxes 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. Need 2010 taxes The credit can be up to 35% of your expenses. Need 2010 taxes To qualify, you must pay these expenses so you can work or look for work. Need 2010 taxes 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. Need 2010 taxes If the correct information is not shown, the credit may be reduced or disallowed. Need 2010 taxes 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. Need 2010 taxes For more information, see Publication 503, Child and Dependent Care Expenses. Need 2010 taxes 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. Need 2010 taxes The EIC is available to persons with or without a qualifying child. Need 2010 taxes Credit has no effect on certain welfare benefits. Need 2010 taxes   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. Need 2010 taxes These programs include the following. Need 2010 taxes Medicaid and supplemental security income (SSI). Need 2010 taxes Supplemental Nutrition Assistance Program (food stamps). Need 2010 taxes Low-income housing. Need 2010 taxes Temporary Assistance for Needy Families (TANF). Need 2010 taxes  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Need 2010 taxes Check with your local benefit coordinator to find out if your refund will affect your benefits. Need 2010 taxes 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. Need 2010 taxes The specific rules you must meet depend on whether you have a qualifying child. Need 2010 taxes If you have a qualifying child, the rules in Parts A, B, and D apply to you. Need 2010 taxes If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Need 2010 taxes  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. Need 2010 taxes 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). Need 2010 taxes The sections that follow provide additional information for some of the rules. Need 2010 taxes Adjusted gross income (AGI). Need 2010 taxes   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. Need 2010 taxes Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Need 2010 taxes Table 5-1. Need 2010 taxes Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Need 2010 taxes Second, you must meet all the rules in one of these columns, whichever applies. Need 2010 taxes Third, you must meet the rule in this column. Need 2010 taxes Part A. Need 2010 taxes  Rules for Everyone Part B. Need 2010 taxes  Rules If You Have a Qualifying Child Part C. Need 2010 taxes  Rules If You Do Not Have a Qualifying Child Part D. Need 2010 taxes  Figuring and Claiming the EIC 1. Need 2010 taxes 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. Need 2010 taxes 2. Need 2010 taxes You must have a valid social security number. Need 2010 taxes  3. Need 2010 taxes Your filing status cannot be “Married filing separately. Need 2010 taxes ” 4. Need 2010 taxes You must be a U. Need 2010 taxes S. Need 2010 taxes citizen or resident alien all year. Need 2010 taxes  5. Need 2010 taxes You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Need 2010 taxes  6. Need 2010 taxes Your investment income must be $3,300 or less. Need 2010 taxes  7. Need 2010 taxes You must have earned income. Need 2010 taxes 8. Need 2010 taxes Your child must meet the relationship, age, residency, and joint return tests. Need 2010 taxes  9. Need 2010 taxes Your qualifying child cannot be used by more than one person to claim the EIC. Need 2010 taxes  10. Need 2010 taxes You generally cannot be a qualifying child of another person. Need 2010 taxes 11. Need 2010 taxes You must be at least age 25 but under age 65. Need 2010 taxes  12. Need 2010 taxes You cannot be the dependent of another person. Need 2010 taxes  13. Need 2010 taxes You generally cannot be a qualifying child of another person. Need 2010 taxes  14. Need 2010 taxes You must have lived in the United States more than half of the year. Need 2010 taxes 15. Need 2010 taxes 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. Need 2010 taxes Social security number. Need 2010 taxes   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). Need 2010 taxes Any qualifying child listed on Schedule EIC also must have a valid SSN. Need 2010 taxes (See Qualifying child , later, if you have a qualifying child. Need 2010 taxes )   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. Need 2010 taxes An example of a federally funded benefit is Medicaid. Need 2010 taxes Investment income. Need 2010 taxes   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Need 2010 taxes If your investment income is more than $3,300, you cannot claim the credit. Need 2010 taxes For most people, investment income is the total of the following amounts. Need 2010 taxes Taxable interest (line 8a of Form 1040 or 1040A). Need 2010 taxes Tax-exempt interest (line 8b of Form 1040 or 1040A). Need 2010 taxes Dividend income (line 9a of Form 1040 or 1040A). Need 2010 taxes Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Need 2010 taxes  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. Need 2010 taxes   For more information about investment income, see Publication 596, Earned Income Credit. Need 2010 taxes Earned income. Need 2010 taxes   Under Rule 7, you must have earned income to claim the EIC. Need 2010 taxes 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. Need 2010 taxes Earned income includes all of the following types of income. Need 2010 taxes Wages, salaries, tips, and other taxable employee pay. Need 2010 taxes Employee pay is earned income only if it is taxable. Need 2010 taxes Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Need 2010 taxes But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Need 2010 taxes Net earnings from self-employment. Need 2010 taxes Gross income received as a statutory employee. Need 2010 taxes Gross income defined. Need 2010 taxes   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). Need 2010 taxes 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). Need 2010 taxes 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. Need 2010 taxes Self-employed persons. Need 2010 taxes   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. Need 2010 taxes If you do not, you may not get all the credit to which you are entitled. Need 2010 taxes Disability benefits. Need 2010 taxes   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. Need 2010 taxes Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Need 2010 taxes Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Need 2010 taxes   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Need 2010 taxes It does not matter whether you have reached minimum retirement age. Need 2010 taxes If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Need 2010 taxes Income that is not earned income. Need 2010 taxes   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. Need 2010 taxes Do not include any of these items in your earned income. Need 2010 taxes Workfare payments. Need 2010 taxes   Nontaxable workfare payments are not earned income for the EIC. Need 2010 taxes 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. Need 2010 taxes Qualifying child. Need 2010 taxes   Under Rule 8, your child is a qualifying child if your child meets four tests. Need 2010 taxes The four tests are: Relationship, Age, Residency, and Joint return. Need 2010 taxes   The four tests are illustrated in Figure 5-C. Need 2010 taxes See Publication 596 for more information about each test. Need 2010 taxes Figure 5-C. Need 2010 taxes Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Need 2010 taxes . Need 2010 taxes . Need 2010 taxes 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 . Need 2010 taxes . Need 2010 taxes . Need 2010 taxes 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. Need 2010 taxes . Need 2010 taxes . Need 2010 taxes 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. Need 2010 taxes . Need 2010 taxes . Need 2010 taxes Lived with you in the United States for more than half of 2013. Need 2010 taxes  If the child did not live with you for the required time, see Publication 596 for more information. Need 2010 taxes Figuring the EIC To figure the amount of your credit, you have two choices. Need 2010 taxes Have the IRS figure the EIC for you. Need 2010 taxes If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Need 2010 taxes Figure the EIC yourself. Need 2010 taxes If you want to do this, see How To Figure the EIC Yourself in Publication 596. Need 2010 taxes Prev  Up  Next   Home   More Online Publications