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Online 1040x

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Online 1040x

Online 1040x Publication 596 - Introductory Material Table of Contents Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have A Child To Qualify For The EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific information? Is There Help Online? What's New for 2013 Reminders Future Developments For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www. Online 1040x irs. Online 1040x gov/pub596. Online 1040x What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $51,567. Online 1040x A tax credit usually means more money in your pocket. Online 1040x It reduces the amount of tax you owe. Online 1040x The EIC may also give you a refund. Online 1040x Can I Claim the EIC? To claim the EIC, you must meet certain rules. Online 1040x These rules are summarized in Table 1. Online 1040x Table 1. Online 1040x Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Online 1040x Second, you must meet all the rules in one of these columns, whichever applies. Online 1040x Third, you must meet the rule in this column. Online 1040x Chapter 1. Online 1040x  Rules for Everyone Chapter 2. Online 1040x  Rules If You Have a Qualifying Child Chapter 3. Online 1040x  Rules If You Do Not Have a Qualifying Child Chapter 4. Online 1040x  Figuring and Claiming the EIC 1. Online 1040x 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. Online 1040x 2. Online 1040x You must have a valid social security number. Online 1040x   3. Online 1040x Your filing status cannot be Married filing separately. Online 1040x   4. Online 1040x You must be a U. Online 1040x S. Online 1040x citizen or resident alien all year. Online 1040x   5. Online 1040x You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Online 1040x   6. Online 1040x Your investment income must be $3,300 or less. Online 1040x    7. Online 1040x You must have earned income. Online 1040x 8. Online 1040x Your child must meet the relationship, age, residency, and joint return tests. Online 1040x   9. Online 1040x Your qualifying child cannot be used by more than one person to claim the EIC. Online 1040x   10. Online 1040x You cannot be a qualifying child of another person. Online 1040x 11. Online 1040x You must be at least age 25 but under age 65. Online 1040x    12. Online 1040x You cannot be the dependent of another person. Online 1040x   13. Online 1040x You cannot be a qualifying child of another person. Online 1040x   14. Online 1040x You must have lived in the United States more than half of the year. Online 1040x 15. Online 1040x 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. Online 1040x Do I Need This Publication? Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. Online 1040x You are one of those people if any of the following statements are true for 2013. Online 1040x You are filing Schedule E (Form 1040). Online 1040x You are reporting income from the rental of personal property not used in a trade or business. Online 1040x You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). Online 1040x You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. Online 1040x If none of the statements above apply to you, your tax form instructions have all the information you need to find out if you can claim the EIC and to figure the amount of your EIC. Online 1040x You do not need this publication. Online 1040x But you can read it to find out whether you can take the EIC and to learn more about the EIC. Online 1040x Do I Have To Have A Child To Qualify For The EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $14,340 ($19,680 if married filing jointly). Online 1040x See chapter 3. Online 1040x How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure the amount of your credit, or you can figure it yourself. Online 1040x To figure it yourself, you can complete a worksheet in the instructions for the form you file. Online 1040x To find out how to have the IRS figure it for you, see chapter 4. Online 1040x How Can I Quickly Locate Specific information? You can use the index to look up specific information. Online 1040x In most cases, index entries will point you to headings, tables, or a worksheet. Online 1040x Is There Help Online? Yes. Online 1040x You can use the EITC Assistant at www. Online 1040x irs. Online 1040x gov/eitc to find out if you may be eligible for the credit. Online 1040x The EITC Assistant is available in English and Spanish. Online 1040x What's New for 2013 Earned income amount is more. Online 1040x The maximum amount of income you can earn and still get the credit has increased. Online 1040x You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). Online 1040x Your adjusted gross income also must be less than the amount in the above list that applies to you. Online 1040x For details, see Rules 1 and 15. Online 1040x Investment income amount is more. Online 1040x The maximum amount of investment income you can have and still get the credit has increased to $3,300. Online 1040x See Rule 6—Your Investment Income Must Be $3,300 or Less . Online 1040x Reminders Increased EIC on certain joint returns. Online 1040x . Online 1040x  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Online 1040x As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Online 1040x When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Online 1040x Earned income credit has no effect on certain welfare benefits. Online 1040x  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. Online 1040x These programs include the following. Online 1040x Temporary Assistance for Needy Families (TANF). Online 1040x Medicaid. Online 1040x Supplemental security income (SSI). Online 1040x Supplemental Nutrition Assistance Program (food stamps). Online 1040x Low-income housing. Online 1040x In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Online 1040x Check with your local benefit coordinator to find out if your refund will affect your benefits. Online 1040x Do not overlook your state credit. Online 1040x  If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. Online 1040x For a list of states that offer a state EIC, go to www. Online 1040x irs. Online 1040x gov/eitc. Online 1040x EIC questioned by IRS. Online 1040x  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Online 1040x We will tell you what documents to send us. Online 1040x These may include: birth certificates, school records, etc. Online 1040x The process of establishing your eligibility will delay your refund. Online 1040x Spanish version of Publication 596. Online 1040x  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. Online 1040x It is a Spanish translation of Publication 596. Online 1040x See How To Get Tax Help to find out how to order this and other IRS forms and publications. Online 1040x Photographs of missing children. Online 1040x  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Online 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Online 1040x 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. Online 1040x Comments and suggestions. Online 1040x  We welcome your comments about this publication and your suggestions for future editions. Online 1040x You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. Online 1040x NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Online 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Online 1040x You can send your comments from www. Online 1040x irs. Online 1040x gov/formspubs/. Online 1040x Click on “More Information” and then on “Comment on Tax Forms and Publications. Online 1040x ” 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. Online 1040x Ordering forms and publications. Online 1040x  Visit www. Online 1040x irs. Online 1040x 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. Online 1040x  Internal Revenue Service 1201 N. Online 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Online 1040x  If you have a tax question, check the information available on IRS. Online 1040x gov or call 1-800-829-1040. Online 1040x We cannot answer tax questions sent to either of the above addresses. Online 1040x Prev  Up  Next   Home   More Online Publications
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The Online 1040x

Online 1040x Publication 570 - Introductory Material Table of Contents Future developments. Online 1040x What's New Reminders IntroductionOrdering forms and publications. Online 1040x Tax questions. Online 1040x Useful Items - You may want to see: Future developments. Online 1040x For information about any additional changes to the 2013 tax law affecting Pub. Online 1040x 570, please go to www. Online 1040x irs. Online 1040x gov/pub570. Online 1040x What's New Maximum income subject to social security tax. Online 1040x . Online 1040x  For 2013, the maximum amount of self-employment income subject to social security is $113,700. Online 1040x Optional methods to figure net earnings. Online 1040x . Online 1040x  For 2013, the maximum income for using the optional methods is $4,640. Online 1040x Additional Medicare Tax. Online 1040x  Beginning in 2013, you may be required to pay Additional Medicare Tax. Online 1040x Also, you may need to report Additional Medicare Tax withheld by your employer. Online 1040x For more information, see Additional Medicare Tax under Special Rules for Completing Your U. Online 1040x S. Online 1040x Tax Return in chapter 4. Online 1040x Net Investment Income Tax. Online 1040x  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Online 1040x 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. Online 1040x Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Online 1040x Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. Online 1040x The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Online 1040x For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. Online 1040x Reminders Individual taxpayer identification numbers (ITINs) for aliens. Online 1040x  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 ITIN. Online 1040x For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Online 1040x Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). Online 1040x If you already have an ITIN, enter it wherever your SSN is requested on your tax return. Online 1040x Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Online 1040x The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. Online 1040x Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. Online 1040x Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. Online 1040x irs. Online 1040x gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. Online 1040x An ITIN is for tax use only. Online 1040x It does not entitle you to social security benefits or change your employment or immigration status under U. Online 1040x S. Online 1040x law. Online 1040x Electronic filing. Online 1040x . Online 1040x  You can e-file Form 1040-SS. Online 1040x For general information about  electronic filing, visit www. Online 1040x irs. Online 1040x gov/efile. Online 1040x Earned income credit (EIC). Online 1040x  Generally, if you are a bona fide resident of a U. Online 1040x S. Online 1040x possession, you cannot claim the EIC on your U. Online 1040x S. Online 1040x tax return. Online 1040x However, certain U. Online 1040x S. Online 1040x possessions may allow bona fide residents to claim the EIC on their possession tax return. Online 1040x To claim the EIC on your U. Online 1040x S. Online 1040x tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. Online 1040x If you have a child, the child must have lived with you in the United States for more than half the year. Online 1040x For this purpose, the United States includes only the 50 states and the District of Columbia. Online 1040x Special rules apply to military personnel stationed outside the United States. Online 1040x For more information on this credit, see Publication 596, Earned Income Credit. Online 1040x Form 8938, Statement of Specified Foreign Financial Assets. Online 1040x  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. Online 1040x S. Online 1040x income tax return with the IRS. Online 1040x If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. Online 1040x See Bona fide resident of a U. Online 1040x S. Online 1040x possession, in the Instructions for Form 8938 for more details. Online 1040x For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. Online 1040x irs. Online 1040x gov/businesses/corporations/article/0,,id=236667,00. Online 1040x html. Online 1040x If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. Online 1040x Change of address. Online 1040x  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. Online 1040x S. Online 1040x possession tax administration, if appropriate. Online 1040x Mail Form 8822 to the Internal Revenue Service Center or U. Online 1040x S. Online 1040x possession tax administration for your old address (addresses for the Service Centers are on the back of the form). Online 1040x If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. Online 1040x Photographs of missing children. Online 1040x  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Online 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Online 1040x 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. Online 1040x Introduction This publication discusses how to treat income received from the following U. Online 1040x S. Online 1040x possessions on your tax return(s). Online 1040x American Samoa. Online 1040x The Commonwealth of Puerto Rico (Puerto Rico). Online 1040x The Commonwealth of the Northern Mariana Islands (CNMI). Online 1040x Guam. Online 1040x The U. Online 1040x S. Online 1040x Virgin Islands (USVI). Online 1040x Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. Online 1040x Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. Online 1040x Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. Online 1040x Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. Online 1040x You may have to file a U. Online 1040x S. Online 1040x tax return only, a possession tax return only, or both returns. Online 1040x This generally depends on whether you are a bona fide resident of the possession. Online 1040x In some cases, you may have to file a U. Online 1040x S. Online 1040x return, but will be able to exclude income earned in a possession from U. Online 1040x S. Online 1040x tax. Online 1040x You can find illustrated examples of some of the additional forms required in chapter 5. Online 1040x If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. Online 1040x S. Online 1040x income tax return, the information in chapter 4 will tell you how to file your U. Online 1040x S. Online 1040x tax return. Online 1040x This information also applies if you have income from U. Online 1040x S. Online 1040x insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. Online 1040x These other U. Online 1040x S. Online 1040x insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. Online 1040x If you need information on U. Online 1040x S. Online 1040x taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. Online 1040x S. Online 1040x possession, write to the tax department of that possession. Online 1040x Their addresses are provided in chapter 3 under the individual headings for each possession. Online 1040x Comments and suggestions. Online 1040x   We welcome your comments about this publication and your suggestions for future editions. Online 1040x   You can send us comments from www. Online 1040x irs. Online 1040x gov/formspubs/. Online 1040x Click on “More Information”and then on “Comment on Tax Forms and Publications. Online 1040x ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Online 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Online 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Online 1040x   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. Online 1040x Ordering forms and publications. Online 1040x   Visit www. Online 1040x irs. Online 1040x 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. Online 1040x Internal Revenue Service 1201 N. Online 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Online 1040x   If you have a tax question, check the information available on IRS. Online 1040x gov or call 1-800-829-1040. Online 1040x We cannot answer tax questions sent to either of the above addresses. Online 1040x You can get the necessary possession tax forms at the tax office for the appropriate possession. Online 1040x The office addresses are given in chapter 3. Online 1040x Useful Items - You may want to see: Publication 54 Tax Guide for U. Online 1040x S. Online 1040x Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. Online 1040x S. Online 1040x Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. Online 1040x S. Online 1040x Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. Online 1040x S. Online 1040x Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. Online 1040x S. Online 1040x Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. Online 1040x S. Online 1040x Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications