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Www gov freefile How To Get Tax Help Table of Contents You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Www gov freefile By selecting the method that is best for you, you will have quick and easy access to tax help. Www gov freefile Contacting your Taxpayer Advocate. Www gov freefile   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Www gov freefile   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Www gov freefile While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Www gov freefile   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Www gov freefile Call the IRS at 1–800–829–1040. Www gov freefile Call, write, or fax the Taxpayer Advocate office in your area. Www gov freefile Call 1–800–829–4059 if you are a TTY/TDD user. Www gov freefile   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Www gov freefile Free tax services. Www gov freefile   To find out what services are available, get Publication 910, Guide to Free Tax Services. Www gov freefile It contains a list of free tax publications and an index of tax topics. Www gov freefile It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Www gov freefile Personal computer. Www gov freefile With your personal computer and modem, you can access the IRS on the Internet at www. Www gov freefile irs. Www gov freefile gov. Www gov freefile While visiting our web site, you can: Find answers to questions you may have. Www gov freefile Download forms and publications or search for forms and publications by topic or keyword. Www gov freefile View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping. Www gov freefile View Internal Revenue Bulletins published in the last few years. Www gov freefile Search regulations and the Internal Revenue Code. Www gov freefile Receive our electronic newsletters on hot tax issues and news. Www gov freefile Get information on starting and operating a small business. Www gov freefile You can also reach us with your computer using File Transfer Protocol at ftp. Www gov freefile irs. Www gov freefile gov. Www gov freefile TaxFax Service. Www gov freefile Using the phone attached to your fax machine, you can receive forms and instructions by calling 703–368–9694. Www gov freefile Follow the directions from the prompts. Www gov freefile When you order forms, enter the catalog number for the form you need. Www gov freefile The items you request will be faxed to you. Www gov freefile For help with transmission problems, call the FedWorld Help Desk at 703–487–4608. Www gov freefile Phone. Www gov freefile Many services are available by phone. Www gov freefile Ordering forms, instructions, and publications. Www gov freefile Call 1–800–829–3676 to order current and prior year forms, instructions, and publications. Www gov freefile Asking tax questions. Www gov freefile Call the IRS with your tax questions at 1–800–829–1040. Www gov freefile TTY/TDD equipment. Www gov freefile If you have access to TTY/TDD equipment, call 1–800–829–4059 to ask tax questions or to order forms and publications. Www gov freefile TeleTax topics. Www gov freefile Call 1–800–829–4477 to listen to pre-recorded messages covering various tax topics. Www gov freefile Evaluating the quality of our telephone services. Www gov freefile To ensure that IRS representatives give accurate, courteous, and professional answers, we evaluate the quality of our telephone services in several ways. Www gov freefile A second IRS representative sometimes monitors live telephone calls. Www gov freefile That person only evaluates the IRS assistor and does not keep a record of any taxpayer's name or tax identification number. Www gov freefile We sometimes record telephone calls to evaluate IRS assistors objectively. Www gov freefile We hold these recordings no longer than one week and use them only to measure the quality of assistance. Www gov freefile We value our customers' opinions. Www gov freefile Throughout this year, we will be surveying our customers for their opinions on our service. Www gov freefile Walk-in. Www gov freefile You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Www gov freefile Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Www gov freefile Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Www gov freefile Mail. Www gov freefile You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. Www gov freefile Find the address that applies to your part of the country. Www gov freefile Western part of U. Www gov freefile S. Www gov freefile : Western Area Distribution Center Rancho Cordova, CA 95743–0001 Central part of U. Www gov freefile S. Www gov freefile : Central Area Distribution Center P. Www gov freefile O. Www gov freefile Box 8903 Bloomington, IL 61702–8903 Eastern part of U. Www gov freefile S. Www gov freefile and foreign addresses: Eastern Area Distribution Center P. Www gov freefile O. Www gov freefile Box 85074 Richmond, VA 23261–5074 CD-ROM. Www gov freefile You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain: Current tax forms, instructions, and publications. Www gov freefile Prior-year tax forms and instructions. Www gov freefile Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping. Www gov freefile Internal Revenue Bulletins. Www gov freefile The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1–877–233–6767 or on the Internet at www. Www gov freefile irs. Www gov freefile gov. Www gov freefile The first release is available in mid-December and the final release is available in late January. Www gov freefile IRS Publication 3207, Small Business Resource Guide, is an interactive CD-ROM that contains information important to small businesses. Www gov freefile It is available in mid-February. Www gov freefile You can get a free copy by calling 1–800–829–3676 or visiting the IRS web site at www. Www gov freefile irs. Www gov freefile gov. Www gov freefile Prev  Up  Next   Home   More Online Publications
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Www gov freefile 5. Www gov freefile   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. Www gov freefile You may be able to reduce your federal income tax by claiming one or more of these credits. Www gov freefile 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. Www gov freefile For more information, see Publication 524, Credit for the Elderly or the Disabled. Www gov freefile You can take the credit only if you file Form 1040 or Form 1040A. Www gov freefile You cannot take the credit if you file Form 1040EZ or Form 1040NR. Www gov freefile Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Www gov freefile You are a qualified individual. Www gov freefile Your income is not more than certain limits. Www gov freefile  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Www gov freefile   Qualified Individual You are a qualified individual for this credit if you are a U. Www gov freefile S. Www gov freefile citizen or resident alien, and either of the following applies. Www gov freefile You were age 65 or older at the end of 2013. Www gov freefile You were under age 65 at the end of 2013 and all three of the following statements are true. Www gov freefile You retired on permanent and total disability (explained later). Www gov freefile You received taxable disability income for 2013. Www gov freefile On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Www gov freefile Age 65. Www gov freefile You are considered to be age 65 on the day before your 65th birthday. Www gov freefile Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Www gov freefile Figure 5-A. Www gov freefile Are You a Qualified Individual? This image is too large to be displayed in the current screen. Www gov freefile Please click the link to view the image. Www gov freefile Figure 5-A, Are you a qualified individual? U. Www gov freefile S. Www gov freefile citizen or resident alien. Www gov freefile   You must be a U. Www gov freefile S. Www gov freefile citizen or resident alien (or be treated as a resident alien) to take the credit. Www gov freefile Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Www gov freefile Exceptions. Www gov freefile   You may be able to take the credit if you are a nonresident alien who is married to a U. Www gov freefile S. Www gov freefile citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Www gov freefile S. Www gov freefile resident alien. Www gov freefile If you make that choice, both you and your spouse are taxed on your worldwide income. Www gov freefile   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. Www gov freefile S. Www gov freefile citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Www gov freefile S. Www gov freefile resident alien for the entire year. Www gov freefile In that case, you may be allowed to take the credit. Www gov freefile   For information on these choices, see chapter 1 of Publication 519, U. Www gov freefile S. Www gov freefile Tax Guide for Aliens. Www gov freefile Married persons. Www gov freefile   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. Www gov freefile 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. Www gov freefile Head of household. Www gov freefile   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. Www gov freefile See Publication 524 and Publication 501. Www gov freefile Under age 65. Www gov freefile   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 ). Www gov freefile You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Www gov freefile 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. Www gov freefile   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Www gov freefile 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. Www gov freefile Permanent and total disability. Www gov freefile   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Www gov freefile 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. Www gov freefile See Physician's statement , later. Www gov freefile Substantial gainful activity. Www gov freefile   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. Www gov freefile   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. Www gov freefile   Substantial gainful activity is not work you do to take care of yourself or your home. Www gov freefile It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Www gov freefile However, doing this kind of work may show that you are able to engage in substantial gainful activity. Www gov freefile    Figure 5-B. Www gov freefile Income Limits IF your filing status is. Www gov freefile . Www gov freefile . Www gov freefile 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. Www gov freefile . Www gov freefile . Www gov freefile OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Www gov freefile . Www gov freefile . Www gov freefile 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. Www gov freefile Physician's statement. Www gov freefile   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. Www gov freefile   You do not have to file this statement with your tax return, but you must keep it for your records. Www gov freefile The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Www gov freefile Veterans. Www gov freefile   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. Www gov freefile VA Form 21-0172 must be signed by a person authorized by the VA to do so. Www gov freefile You can get this form from your local VA regional office. Www gov freefile Physician's statement obtained in earlier year. Www gov freefile   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. Www gov freefile For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Www gov freefile If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Www gov freefile   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. Www gov freefile Disability income. Www gov freefile   If you are under age 65, you must also have taxable disability income to qualify for the credit. Www gov freefile   Disability income must meet the following two requirements. Www gov freefile It must be paid under your employer's accident or health plan or pension plan. Www gov freefile 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. Www gov freefile Payments that are not disability income. Www gov freefile   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Www gov freefile 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. Www gov freefile   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. Www gov freefile Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Www gov freefile Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Www gov freefile Figuring the credit yourself. Www gov freefile   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Www gov freefile Next, fill out Schedule R (Form 1040A or 1040), Part III. Www gov freefile Credit figured for you. Www gov freefile   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). Www gov freefile If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Www gov freefile 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. Www gov freefile The credit can be up to 35% of your expenses. Www gov freefile To qualify, you must pay these expenses so you can work or look for work. Www gov freefile 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. Www gov freefile If the correct information is not shown, the credit may be reduced or disallowed. Www gov freefile 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. Www gov freefile For more information, see Publication 503, Child and Dependent Care Expenses. Www gov freefile 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. Www gov freefile The EIC is available to persons with or without a qualifying child. Www gov freefile Credit has no effect on certain welfare benefits. Www gov freefile   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. Www gov freefile These programs include the following. Www gov freefile Medicaid and supplemental security income (SSI). Www gov freefile Supplemental Nutrition Assistance Program (food stamps). Www gov freefile Low-income housing. Www gov freefile Temporary Assistance for Needy Families (TANF). Www gov freefile  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Www gov freefile Check with your local benefit coordinator to find out if your refund will affect your benefits. Www gov freefile 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. Www gov freefile The specific rules you must meet depend on whether you have a qualifying child. Www gov freefile If you have a qualifying child, the rules in Parts A, B, and D apply to you. Www gov freefile If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Www gov freefile  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. Www gov freefile 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). Www gov freefile The sections that follow provide additional information for some of the rules. Www gov freefile Adjusted gross income (AGI). Www gov freefile   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. Www gov freefile Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Www gov freefile Table 5-1. Www gov freefile Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Www gov freefile Second, you must meet all the rules in one of these columns, whichever applies. Www gov freefile Third, you must meet the rule in this column. Www gov freefile Part A. Www gov freefile  Rules for Everyone Part B. Www gov freefile  Rules If You Have a Qualifying Child Part C. Www gov freefile  Rules If You Do Not Have a Qualifying Child Part D. Www gov freefile  Figuring and Claiming the EIC 1. Www gov freefile 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. Www gov freefile 2. Www gov freefile You must have a valid social security number. Www gov freefile  3. Www gov freefile Your filing status cannot be “Married filing separately. Www gov freefile ” 4. Www gov freefile You must be a U. Www gov freefile S. Www gov freefile citizen or resident alien all year. Www gov freefile  5. Www gov freefile You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Www gov freefile  6. Www gov freefile Your investment income must be $3,300 or less. Www gov freefile  7. Www gov freefile You must have earned income. Www gov freefile 8. Www gov freefile Your child must meet the relationship, age, residency, and joint return tests. Www gov freefile  9. Www gov freefile Your qualifying child cannot be used by more than one person to claim the EIC. Www gov freefile  10. Www gov freefile You generally cannot be a qualifying child of another person. Www gov freefile 11. Www gov freefile You must be at least age 25 but under age 65. Www gov freefile  12. Www gov freefile You cannot be the dependent of another person. Www gov freefile  13. Www gov freefile You generally cannot be a qualifying child of another person. Www gov freefile  14. Www gov freefile You must have lived in the United States more than half of the year. Www gov freefile 15. Www gov freefile 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. Www gov freefile Social security number. Www gov freefile   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). Www gov freefile Any qualifying child listed on Schedule EIC also must have a valid SSN. Www gov freefile (See Qualifying child , later, if you have a qualifying child. Www gov freefile )   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. Www gov freefile An example of a federally funded benefit is Medicaid. Www gov freefile Investment income. Www gov freefile   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Www gov freefile If your investment income is more than $3,300, you cannot claim the credit. Www gov freefile For most people, investment income is the total of the following amounts. Www gov freefile Taxable interest (line 8a of Form 1040 or 1040A). Www gov freefile Tax-exempt interest (line 8b of Form 1040 or 1040A). Www gov freefile Dividend income (line 9a of Form 1040 or 1040A). Www gov freefile Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Www gov freefile  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. Www gov freefile   For more information about investment income, see Publication 596, Earned Income Credit. Www gov freefile Earned income. Www gov freefile   Under Rule 7, you must have earned income to claim the EIC. Www gov freefile 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. Www gov freefile Earned income includes all of the following types of income. Www gov freefile Wages, salaries, tips, and other taxable employee pay. Www gov freefile Employee pay is earned income only if it is taxable. Www gov freefile Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Www gov freefile But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Www gov freefile Net earnings from self-employment. Www gov freefile Gross income received as a statutory employee. Www gov freefile Gross income defined. Www gov freefile   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). Www gov freefile 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). Www gov freefile 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. Www gov freefile Self-employed persons. Www gov freefile   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. Www gov freefile If you do not, you may not get all the credit to which you are entitled. Www gov freefile Disability benefits. Www gov freefile   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. Www gov freefile Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Www gov freefile Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Www gov freefile   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Www gov freefile It does not matter whether you have reached minimum retirement age. Www gov freefile If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Www gov freefile Income that is not earned income. Www gov freefile   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. Www gov freefile Do not include any of these items in your earned income. Www gov freefile Workfare payments. Www gov freefile   Nontaxable workfare payments are not earned income for the EIC. Www gov freefile 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. Www gov freefile Qualifying child. Www gov freefile   Under Rule 8, your child is a qualifying child if your child meets four tests. Www gov freefile The four tests are: Relationship, Age, Residency, and Joint return. Www gov freefile   The four tests are illustrated in Figure 5-C. Www gov freefile See Publication 596 for more information about each test. Www gov freefile Figure 5-C. Www gov freefile Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Www gov freefile . Www gov freefile . Www gov freefile 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 . Www gov freefile . Www gov freefile . Www gov freefile 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. Www gov freefile . Www gov freefile . Www gov freefile 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. Www gov freefile . Www gov freefile . Www gov freefile Lived with you in the United States for more than half of 2013. Www gov freefile  If the child did not live with you for the required time, see Publication 596 for more information. Www gov freefile Figuring the EIC To figure the amount of your credit, you have two choices. Www gov freefile Have the IRS figure the EIC for you. Www gov freefile If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Www gov freefile Figure the EIC yourself. Www gov freefile If you want to do this, see How To Figure the EIC Yourself in Publication 596. Www gov freefile Prev  Up  Next   Home   More Online Publications