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1040x 2012 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. 1040x 2012 irs. 1040x 2012 gov/pub596. 1040x 2012 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. 1040x 2012 A tax credit usually means more money in your pocket. 1040x 2012 It reduces the amount of tax you owe. 1040x 2012 The EIC may also give you a refund. 1040x 2012 Can I Claim the EIC? To claim the EIC, you must meet certain rules. 1040x 2012 These rules are summarized in Table 1. 1040x 2012 Table 1. 1040x 2012 Earned Income Credit in a Nutshell First, you must meet all the rules in this column. 1040x 2012 Second, you must meet all the rules in one of these columns, whichever applies. 1040x 2012 Third, you must meet the rule in this column. 1040x 2012 Chapter 1. 1040x 2012 Rules for Everyone Chapter 2. 1040x 2012 Rules If You Have a Qualifying Child Chapter 3. 1040x 2012 Rules If You Do Not Have a Qualifying Child Chapter 4. 1040x 2012 Figuring and Claiming the EIC 1. 1040x 2012 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. 1040x 2012 2. 1040x 2012 You must have a valid social security number. 1040x 2012 3. 1040x 2012 Your filing status cannot be Married filing separately. 1040x 2012 4. 1040x 2012 You must be a U. 1040x 2012 S. 1040x 2012 citizen or resident alien all year. 1040x 2012 5. 1040x 2012 You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). 1040x 2012 6. 1040x 2012 Your investment income must be $3,300 or less. 1040x 2012 7. 1040x 2012 You must have earned income. 1040x 2012 8. 1040x 2012 Your child must meet the relationship, age, residency, and joint return tests. 1040x 2012 9. 1040x 2012 Your qualifying child cannot be used by more than one person to claim the EIC. 1040x 2012 10. 1040x 2012 You cannot be a qualifying child of another person. 1040x 2012 11. 1040x 2012 You must be at least age 25 but under age 65. 1040x 2012 12. 1040x 2012 You cannot be the dependent of another person. 1040x 2012 13. 1040x 2012 You cannot be a qualifying child of another person. 1040x 2012 14. 1040x 2012 You must have lived in the United States more than half of the year. 1040x 2012 15. 1040x 2012 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. 1040x 2012 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. 1040x 2012 You are one of those people if any of the following statements are true for 2013. 1040x 2012 You are filing Schedule E (Form 1040). 1040x 2012 You are reporting income from the rental of personal property not used in a trade or business. 1040x 2012 You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). 1040x 2012 You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. 1040x 2012 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. 1040x 2012 You do not need this publication. 1040x 2012 But you can read it to find out whether you can take the EIC and to learn more about the EIC. 1040x 2012 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). 1040x 2012 See chapter 3. 1040x 2012 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. 1040x 2012 To figure it yourself, you can complete a worksheet in the instructions for the form you file. 1040x 2012 To find out how to have the IRS figure it for you, see chapter 4. 1040x 2012 How Can I Quickly Locate Specific information? You can use the index to look up specific information. 1040x 2012 In most cases, index entries will point you to headings, tables, or a worksheet. 1040x 2012 Is There Help Online? Yes. 1040x 2012 You can use the EITC Assistant at www. 1040x 2012 irs. 1040x 2012 gov/eitc to find out if you may be eligible for the credit. 1040x 2012 The EITC Assistant is available in English and Spanish. 1040x 2012 What's New for 2013 Earned income amount is more. 1040x 2012 The maximum amount of income you can earn and still get the credit has increased. 1040x 2012 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). 1040x 2012 Your adjusted gross income also must be less than the amount in the above list that applies to you. 1040x 2012 For details, see Rules 1 and 15. 1040x 2012 Investment income amount is more. 1040x 2012 The maximum amount of investment income you can have and still get the credit has increased to $3,300. 1040x 2012 See Rule 6—Your Investment Income Must Be $3,300 or Less . 1040x 2012 Reminders Increased EIC on certain joint returns. 1040x 2012 . 1040x 2012 A married person filing a joint return may get more EIC than someone with the same income but a different filing status. 1040x 2012 As a result, the EIC table has different columns for married persons filing jointly than for everyone else. 1040x 2012 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. 1040x 2012 Earned income credit has no effect on certain welfare benefits. 1040x 2012 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. 1040x 2012 These programs include the following. 1040x 2012 Temporary Assistance for Needy Families (TANF). 1040x 2012 Medicaid. 1040x 2012 Supplemental security income (SSI). 1040x 2012 Supplemental Nutrition Assistance Program (food stamps). 1040x 2012 Low-income housing. 1040x 2012 In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. 1040x 2012 Check with your local benefit coordinator to find out if your refund will affect your benefits. 1040x 2012 Do not overlook your state credit. 1040x 2012 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. 1040x 2012 For a list of states that offer a state EIC, go to www. 1040x 2012 irs. 1040x 2012 gov/eitc. 1040x 2012 EIC questioned by IRS. 1040x 2012 The IRS may ask you to provide documents to prove you are entitled to claim the EIC. 1040x 2012 We will tell you what documents to send us. 1040x 2012 These may include: birth certificates, school records, etc. 1040x 2012 The process of establishing your eligibility will delay your refund. 1040x 2012 Spanish version of Publication 596. 1040x 2012 You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. 1040x 2012 It is a Spanish translation of Publication 596. 1040x 2012 See How To Get Tax Help to find out how to order this and other IRS forms and publications. 1040x 2012 Photographs of missing children. 1040x 2012 The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040x 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x 2012 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. 1040x 2012 Comments and suggestions. 1040x 2012 We welcome your comments about this publication and your suggestions for future editions. 1040x 2012 You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. 1040x 2012 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040x 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x 2012 You can send your comments from www. 1040x 2012 irs. 1040x 2012 gov/formspubs/. 1040x 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040x 2012 ” 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. 1040x 2012 Ordering forms and publications. 1040x 2012 Visit www. 1040x 2012 irs. 1040x 2012 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. 1040x 2012 Internal Revenue Service 1201 N. 1040x 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x 2012 If you have a tax question, check the information available on IRS. 1040x 2012 gov or call 1-800-829-1040. 1040x 2012 We cannot answer tax questions sent to either of the above addresses. 1040x 2012 Prev Up Next Home More Online Publications
Understanding Your CP3219N Notice
We didn't receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.
What you need to do
- File your tax return immediately, or
- Accept our proposed assessment by signing and returning the Response form, or
- Call us if you think you don't have to file.
You may want to…
Answers to Common Questions
What should I do if I disagree with the notice?
Call us at the toll free number listed on the top right corner of your notice. Please have your paperwork ready when you call. If you prefer, you can write to us using the notice's response form and return address listed.
Where do I send my return?
Attach the Response form and send the return to the address listed on the notice.
What should I do if I've just filed my tax return?
You don't have to do anything if you filed your tax return(s) within the last eight weeks.
What should I do if I didn't file my tax return or it's been more than eight weeks since I filed it?
Complete the Response form from your notice. Check the name, Social Security number (or Taxpayer Identification Number), and tax year on your notice. Make sure they match the name, number, and year on the return. Mail us a copy of the tax return. Sign the return and date it; if filing a joint return your spouse must also sign the return. Send the return with the Response form to the address listed on the notice.
What happens if I can't pay the full amount I owe when I file my return?
You can make a payment plan with us when you can't pay the full amount you owe. If you owe tax on any return(s) you file, we will use your refund to help pay it.
Can I get more time to file my past due return?
No. Once you receive your Notice of Deficiency (90-day letter), you have 90 days to file your past due tax return or file a petition in the Tax Court. If you do neither, the IRS will proceed with their proposed assessment.
Tips for next year
File your return on time.
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.
Page Last Reviewed or Updated: 26-Feb-2014
Printable samples of this notice (PDF)
Tax publications you may find useful
How to get help
- Call the 1-800 number listed on the top right corner of your notice.
- Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
- See if you qualify for help from a Low Income Taxpayer Clinic.
The 1040x 2012
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