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2009 Tax Forms

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2009 Tax Forms

2009 tax forms 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. 2009 tax forms irs. 2009 tax forms gov/pub596. 2009 tax forms 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. 2009 tax forms A tax credit usually means more money in your pocket. 2009 tax forms It reduces the amount of tax you owe. 2009 tax forms The EIC may also give you a refund. 2009 tax forms Can I Claim the EIC? To claim the EIC, you must meet certain rules. 2009 tax forms These rules are summarized in Table 1. 2009 tax forms Table 1. 2009 tax forms Earned Income Credit in a Nutshell First, you must meet all the rules in this column. 2009 tax forms Second, you must meet all the rules in one of these columns, whichever applies. 2009 tax forms Third, you must meet the rule in this column. 2009 tax forms Chapter 1. 2009 tax forms  Rules for Everyone Chapter 2. 2009 tax forms  Rules If You Have a Qualifying Child Chapter 3. 2009 tax forms  Rules If You Do Not Have a Qualifying Child Chapter 4. 2009 tax forms  Figuring and Claiming the EIC 1. 2009 tax forms 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. 2009 tax forms 2. 2009 tax forms You must have a valid social security number. 2009 tax forms   3. 2009 tax forms Your filing status cannot be Married filing separately. 2009 tax forms   4. 2009 tax forms You must be a U. 2009 tax forms S. 2009 tax forms citizen or resident alien all year. 2009 tax forms   5. 2009 tax forms You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). 2009 tax forms   6. 2009 tax forms Your investment income must be $3,300 or less. 2009 tax forms    7. 2009 tax forms You must have earned income. 2009 tax forms 8. 2009 tax forms Your child must meet the relationship, age, residency, and joint return tests. 2009 tax forms   9. 2009 tax forms Your qualifying child cannot be used by more than one person to claim the EIC. 2009 tax forms   10. 2009 tax forms You cannot be a qualifying child of another person. 2009 tax forms 11. 2009 tax forms You must be at least age 25 but under age 65. 2009 tax forms    12. 2009 tax forms You cannot be the dependent of another person. 2009 tax forms   13. 2009 tax forms You cannot be a qualifying child of another person. 2009 tax forms   14. 2009 tax forms You must have lived in the United States more than half of the year. 2009 tax forms 15. 2009 tax forms 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. 2009 tax forms 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. 2009 tax forms You are one of those people if any of the following statements are true for 2013. 2009 tax forms You are filing Schedule E (Form 1040). 2009 tax forms You are reporting income from the rental of personal property not used in a trade or business. 2009 tax forms You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). 2009 tax forms You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. 2009 tax forms 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. 2009 tax forms You do not need this publication. 2009 tax forms But you can read it to find out whether you can take the EIC and to learn more about the EIC. 2009 tax forms 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). 2009 tax forms See chapter 3. 2009 tax forms 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. 2009 tax forms To figure it yourself, you can complete a worksheet in the instructions for the form you file. 2009 tax forms To find out how to have the IRS figure it for you, see chapter 4. 2009 tax forms How Can I Quickly Locate Specific information? You can use the index to look up specific information. 2009 tax forms In most cases, index entries will point you to headings, tables, or a worksheet. 2009 tax forms Is There Help Online? Yes. 2009 tax forms You can use the EITC Assistant at www. 2009 tax forms irs. 2009 tax forms gov/eitc to find out if you may be eligible for the credit. 2009 tax forms The EITC Assistant is available in English and Spanish. 2009 tax forms What's New for 2013 Earned income amount is more. 2009 tax forms The maximum amount of income you can earn and still get the credit has increased. 2009 tax forms 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). 2009 tax forms Your adjusted gross income also must be less than the amount in the above list that applies to you. 2009 tax forms For details, see Rules 1 and 15. 2009 tax forms Investment income amount is more. 2009 tax forms The maximum amount of investment income you can have and still get the credit has increased to $3,300. 2009 tax forms See Rule 6—Your Investment Income Must Be $3,300 or Less . 2009 tax forms Reminders Increased EIC on certain joint returns. 2009 tax forms . 2009 tax forms  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. 2009 tax forms As a result, the EIC table has different columns for married persons filing jointly than for everyone else. 2009 tax forms 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. 2009 tax forms Earned income credit has no effect on certain welfare benefits. 2009 tax forms  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. 2009 tax forms These programs include the following. 2009 tax forms Temporary Assistance for Needy Families (TANF). 2009 tax forms Medicaid. 2009 tax forms Supplemental security income (SSI). 2009 tax forms Supplemental Nutrition Assistance Program (food stamps). 2009 tax forms Low-income housing. 2009 tax forms In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. 2009 tax forms Check with your local benefit coordinator to find out if your refund will affect your benefits. 2009 tax forms Do not overlook your state credit. 2009 tax forms  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. 2009 tax forms For a list of states that offer a state EIC, go to www. 2009 tax forms irs. 2009 tax forms gov/eitc. 2009 tax forms EIC questioned by IRS. 2009 tax forms  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. 2009 tax forms We will tell you what documents to send us. 2009 tax forms These may include: birth certificates, school records, etc. 2009 tax forms The process of establishing your eligibility will delay your refund. 2009 tax forms Spanish version of Publication 596. 2009 tax forms  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. 2009 tax forms It is a Spanish translation of Publication 596. 2009 tax forms See How To Get Tax Help to find out how to order this and other IRS forms and publications. 2009 tax forms Photographs of missing children. 2009 tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2009 tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2009 tax forms 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. 2009 tax forms Comments and suggestions. 2009 tax forms  We welcome your comments about this publication and your suggestions for future editions. 2009 tax forms You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. 2009 tax forms NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2009 tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2009 tax forms You can send your comments from www. 2009 tax forms irs. 2009 tax forms gov/formspubs/. 2009 tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. 2009 tax forms ” 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. 2009 tax forms Ordering forms and publications. 2009 tax forms  Visit www. 2009 tax forms irs. 2009 tax forms 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. 2009 tax forms  Internal Revenue Service 1201 N. 2009 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2009 tax forms  If you have a tax question, check the information available on IRS. 2009 tax forms gov or call 1-800-829-1040. 2009 tax forms We cannot answer tax questions sent to either of the above addresses. 2009 tax forms Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Michigan

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone* 
Detroit  500 Woodward Ave.
Detroit, MI 48226 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(313) 628-3722 
Flint  917 N. Saginaw Street
Flint, MI 48503 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(810) 342-6190 
Grand Rapids  3251 N. Evergreen Dr. N.E.
Grand Rapids, MI 49525 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(616) 365-4700 
Marquette  1055 W. Baraga Ave.
Marquette, MI 49855 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(906) 228-7845 
Saginaw  4901 Towne Centre
Saginaw, MI 48604 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(989) 797-8560 
Traverse City  2040 N. US 31 South
Traverse City, MI 49685 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)
 

    Services Provided

(231) 932-2192 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 313-628-3670 in Detroit or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
477 Michigan Ave.
Stop 45, Room 2401
Detroit, MI 48226

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 2009 Tax Forms

2009 tax forms Publication 972 - Introductory Material Table of Contents Future Developments Reminder IntroductionOrdering forms and publications. 2009 tax forms Tax questions. 2009 tax forms Future Developments For the latest information about developments related to Publication 972, such as legislation enacted after it was published, go to www. 2009 tax forms irs. 2009 tax forms gov/pub972. 2009 tax forms Reminder Photographs of missing children. 2009 tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2009 tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2009 tax forms 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. 2009 tax forms Introduction The purpose of this publication is: To figure the child tax credit you claim on Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48; and To figure the amount of earned income you enter on line 4a of Schedule 8812 (Form 1040A or 1040), Child Tax Credit. 2009 tax forms This publication is intended primarily for individuals sent here by the instructions to Forms 1040, 1040A, or 1040NR, or Schedule 8812. 2009 tax forms Even if you were not sent here by the instructions to one of the forms or the schedule, you can still choose to use this publication to figure your credit. 2009 tax forms However, most individuals can use a simpler worksheet in their tax form instructions. 2009 tax forms If you were sent here from your Form 1040, Form 1040A, or Form 1040NR instructions. 2009 tax forms   Complete the Child Tax Credit Worksheet , later in this publication. 2009 tax forms If you were sent here from your Schedule 8812 instructions. 2009 tax forms   Complete the 1040 and 1040NR Filers — Earned Income Worksheet , later in this publication. 2009 tax forms If you have not read your Form 1040, Form 1040A, or Form 1040NR instructions. 2009 tax forms   Read the explanation of who must use this publication next. 2009 tax forms If you find that you are not required to use this publication to figure your child tax credit, you can use the simpler worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions to figure your credit. 2009 tax forms Who must use this publication. 2009 tax forms   If you answer “Yes” to either of the following questions, you must use this publication to figure your child tax credit. 2009 tax forms Are you excluding income from Puerto Rico or filing any of the following forms? Form 2555 or 2555-EZ (relating to foreign earned income). 2009 tax forms Form 4563 (exclusion of income for residents of American Samoa). 2009 tax forms Are you claiming any of the following credits? Mortgage interest credit, Form 8396. 2009 tax forms Adoption credit, Form 8839. 2009 tax forms Residential energy efficient property credit, Form 5695, Part I. 2009 tax forms District of Columbia first-time homebuyer credit, Form 8859. 2009 tax forms Comments and suggestions. 2009 tax forms   We welcome your comments about this publication and your suggestions for future editions. 2009 tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2009 tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2009 tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2009 tax forms   You can send your comments from www. 2009 tax forms irs. 2009 tax forms gov/formspubs/. 2009 tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. 2009 tax forms ”   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. 2009 tax forms Ordering forms and publications. 2009 tax forms   Visit www. 2009 tax forms irs. 2009 tax forms 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. 2009 tax forms Internal Revenue Service 1201 N. 2009 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2009 tax forms   If you have a tax question, check the information available on IRS. 2009 tax forms gov or call 1-800-829-1040. 2009 tax forms We cannot answer tax questions sent to either of the above addresses. 2009 tax forms Prev  Up  Next   Home   More Online Publications