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State Tax File

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State Tax File

State tax file Publication 556 - Introductory Material Table of Contents The IRS Mission Reminders IntroductionOrdering forms and publications. State tax file Tax questions. State tax file Useful Items - You may want to see: The IRS Mission Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. State tax file Reminders Penalty for filing erroneous claim for refund or credit. State tax file  You may have to pay a penalty if you file an erroneous claim for refund or credit. State tax file See Penalty for erroneous claim for refund, later under Claims for Refund. State tax file Interest and penalties suspended if notice not mailed within 36 months. State tax file  If you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you within 36 months. State tax file See Suspension of interest and penalties, later under Examination of Returns. State tax file Fast track mediation. State tax file  The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. State tax file See Fast track mediation under If You Do Not Agree. State tax file Introduction The Internal Revenue Service (IRS) accepts most federal tax returns as filed. State tax file However, the IRS examines (or audits) some returns to determine if income, expenses, and credits are being reported accurately. State tax file If your return is selected for examination, it does not suggest that you made an error or are dishonest. State tax file Returns are chosen by computerized screening, by random sample, or by an income document matching program. State tax file See Examination selection criteria, later. State tax file You should also know that many examinations result in a refund or acceptance of the tax return without change. State tax file This publication discusses general rules and procedures that the IRS follows in examinations. State tax file It explains what happens during an examination and your appeal rights, both within the IRS and in the federal court system. State tax file It also explains how to file a claim for refund of tax you already paid. State tax file As a taxpayer, you have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. State tax file Publication 1, Your Rights as a Taxpayer, explains your rights when dealing with the IRS. State tax file Comments and suggestions. State tax file   We welcome your comments about this publication and your suggestions for future editions. State tax file   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax file   You can send your comments from www. State tax file irs. State tax file gov/formspubs/. State tax file Click on “More Information” and then on “Comment on Tax Forms and Publications. State tax file ”   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. State tax file Ordering forms and publications. State tax file   Visit www. State tax file irs. State tax file 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. State tax file  Internal Revenue Service  1201 N. State tax file Mitsubishi Motorway Bloomington, IL 61704-6613 Tax questions. State tax file   If you have a tax question, check the information available on www. State tax file irs. State tax file gov or call 1-800-829-1040. State tax file We cannot answer tax questions sent to either of the above addresses. State tax file Useful Items - You may want to see: Publication 1 Your Rights as a Taxpayer 5 Your Appeal Rights and How To Prepare a Protest If You Don't Agree 547 Casualties, Disasters, and Thefts 594 The IRS Collection Process 910 Guide to Free Tax Services 971 Innocent Spouse Relief 1546 Taxpayer Advocate Service–Your Voice at the IRS 1660 Collection Appeal Rights 3605 Fast Track Mediation 3920 Tax Relief for Victims of Terrorist Attacks 4134 Low Income Taxpayer Clinic List Form (and Instructions) 843 Claim for Refund and Request for Abatement 911 Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order) 1040X Amended U. State tax file S. State tax file Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. State tax file Prev  Up  Next   Home   More Online Publications
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    Survivors of the storms and tornadoes that struck North Carolina April 16 are being urged to safeguard themselves against another misfortune: disaster-related fraud. Unscrupulous people could be circulating in storm-damaged areas of North Carolina trying to get residents to pay for disaster assistance or for fraudulent repairs.
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    The destruction caused by Hurricane Alex and subsequent flooding has brought out the scam artists, leaving many Texans vulnerable to fraudulent offers of help. The Federal Emergency Management Agency (FEMA) and the Texas Division of Emergency Management (TDEM) urge residents to be aware of three scams that always seem to pop up after a disaster. Texans and everyone should know the following examples by no means exhaust the possibilities.

The State Tax File

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