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Amending Taxes Online

Amending taxes online Publication 510 - Introductory Material Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Excise Taxes Not Covered What's New Medical device excise tax. Amending taxes online  The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. Amending taxes online 3% (. Amending taxes online 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. Amending taxes online The tax applies to sales of taxable medical devices after December 31, 2012. Amending taxes online See Taxable Medical Devices in chapter 5, later. Amending taxes online Tax on seasonal flu vaccines. Amending taxes online  Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. Amending taxes online 75 per dose of taxable vaccine. Amending taxes online Previously, only trivalent influenza vaccines were subject to this tax. Amending taxes online See Vaccines in chapter 5, later. Amending taxes online Patient-centered outcomes research fee. Amending taxes online  The Act imposes a fee on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4576) to help fund the Patient-Centered Outcomes Research Institute. Amending taxes online The fee, required to be reported annually on the 2nd quarter Form 720 and paid by its due date, July 31st, is based on the average number of lives covered under the policy or plan. Amending taxes online The fee applies to policy or plan years ending on or after October 1, 2012. Amending taxes online See chapter 11, later. Amending taxes online Extension of fuel tax credits. Amending taxes online  The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. Amending taxes online Biodiesel or renewable diesel mixture credit. Amending taxes online Alternative fuel credit. Amending taxes online Alternative fuel mixture credit. Amending taxes online See Notice 2013–26 (fuel tax credits) on page 984 of I. Amending taxes online R. Amending taxes online B. Amending taxes online 2013–18 at www. Amending taxes online irs. Amending taxes online gov/pub/irs-irbs/irb13-18. Amending taxes online pdf; also see chapter 2, later. Amending taxes online Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. Amending taxes online  For alternative fuel mixtures produced after December 31, 2011, the section 6426 alternative fuel mixture credit can be claimed on Schedule C (Form 720) only, not on Form 4136, Credit for Federal Tax Paid on Fuels, or Schedule 3 (Form 8849), Claim for Refund of Excise Taxes, and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel, and kerosene. Amending taxes online See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. Amending taxes online Expiration of alcohol fuel mixture credit. Amending taxes online  The section 6426 alcohol fuel mixture credit expired after December 31, 2011. Amending taxes online Expiration of alcohol fuels credits. Amending taxes online  The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. Amending taxes online Second generation biofuel producer credit and excise tax. Amending taxes online  The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. Amending taxes online After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. Amending taxes online The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. Amending taxes online You are liable for an excise tax on each gallon of cellulosic or second generation biofuel at the rate you used to figure the credit if you do not use the fuel for the purposes described under Qualified Cellulosic Biofuel Production or Qualified Second Generation Biofuel Production, later. Amending taxes online Report the tax on Form 720. Amending taxes online See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. Amending taxes online Extension of section 40A biodiesel fuels credit. Amending taxes online  The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. Amending taxes online Future developments. Amending taxes online  The IRS has created a page on IRS. Amending taxes online gov that includes information about Publication 510 at www. Amending taxes online irs. Amending taxes online gov/pub510. Amending taxes online Information about any future developments will be posted on that page. Amending taxes online Reminders Publication 510 updates. Amending taxes online  Publication 510 is not updated annually. Amending taxes online Instead, it will be updated only when there are major changes in the tax law. Amending taxes online Use of international air travel facilities. Amending taxes online  Generally, the tax on the use of international air travel facilities increases annually. Amending taxes online See the Instructions for Form 720 for the tax rate. Amending taxes online For more information, see Air Transportation Taxes in chapter 4. Amending taxes online Aviation fuels for use in foreign trade. Amending taxes online  Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. Amending taxes online Arrow shafts, tax rate. Amending taxes online  Generally, the tax on arrow shafts increases annually. Amending taxes online See Form 720 for the tax rate. Amending taxes online Disregarded entities and qualified subchapter S subsidiaries. Amending taxes online  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. Amending taxes online QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. Amending taxes online 31, 51, and 117), register for most excise tax activities, and claim any refunds, credits, and payments under the entity's employer identification number (EIN). Amending taxes online These actions cannot take place under the owner's taxpayer identification number (TIN). Amending taxes online Some QSubs and disregarded entities may already have an EIN. Amending taxes online However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. Amending taxes online Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). Amending taxes online For more information on these regulations, see Treasury Decision (T. Amending taxes online D. Amending taxes online ) 9356, T. Amending taxes online D. Amending taxes online 9462, and T. Amending taxes online D. Amending taxes online 9596. Amending taxes online You can find T. Amending taxes online D. Amending taxes online 9356 on page 675 of Internal Revenue Bulletin (I. Amending taxes online R. Amending taxes online B. Amending taxes online ) 2007-39 at  www. Amending taxes online irs. Amending taxes online gov/pub/irs-irbs/irb07-39. Amending taxes online pdf;  T. Amending taxes online D. Amending taxes online 9462 on page 504 of I. Amending taxes online R. Amending taxes online B. Amending taxes online 2009-42 at  www. Amending taxes online irs. Amending taxes online gov/pub/irs-irbs/irb09-42. Amending taxes online pdf;  and T. Amending taxes online D. Amending taxes online 9596 on page 84 of I. Amending taxes online R. Amending taxes online B. Amending taxes online 2012-30 at  www. Amending taxes online irs. Amending taxes online gov/pub/irs-irbs/irb12-30. Amending taxes online pdf. Amending taxes online Registration for certain activities. Amending taxes online  You are required to be registered for certain excise tax activities, such as blending of gasoline, diesel fuel, or kerosene outside the bulk transfer/terminal system. Amending taxes online See the instructions for Form 637 for the list of activities for which you must register. Amending taxes online Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. Amending taxes online Each business unit that has, or is required to have, a separate employer identification number must be registered. Amending taxes online To apply for registration, complete Form 637 and provide the information requested in its instructions. Amending taxes online If your application is approved, you will receive a Letter of Registration showing the activities for which you are registered, the effective date of the registration, and your registration number. Amending taxes online A copy of Form 637 is not a Letter of Registration. Amending taxes online Photographs of missing children. Amending taxes online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amending taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amending taxes online 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. Amending taxes online Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. Amending taxes online It also covers fuel tax credits and refunds. Amending taxes online For information on fuel credits against income tax (the section 40 credits for the production of cellulosic biofuel and second generation biofuel, and the section 40A credit for biodiesel and renewable diesel used as fuel) see the instructions for Form 6478 and Form 8864, Biodiesel and Renewable Diesel Fuels Credit. Amending taxes online Comments and suggestions. Amending taxes online   We welcome your comments about this publication and your suggestions for future editions. Amending taxes online   You can write to us at the following address: Internal Revenue Service Individual and Specialty Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Amending taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amending taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amending taxes online   You can email us at taxforms@irs. Amending taxes online gov. Amending taxes online Please put “Publications Comment” on the subject line. Amending taxes online You can also send us comments from www. Amending taxes online irs. Amending taxes online gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. Amending taxes online   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. Amending taxes online Useful Items - You may want to see: Publication 509 Tax Calendars Form (and Instructions) 11-C Occupational Tax and Registration Return for Wagering 637 Application for Registration (For Certain Excise Tax Activities) 720 Quarterly Federal Excise Tax Return 720X Amended Quarterly Federal Excise Tax Return 730 Monthly Tax Return for Wagers 1363 Export Exemption Certificate 2290 Heavy Highway Vehicle Use Tax Return 2290(SP) Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras 4136 Credit for Federal Tax Paid on Fuels 6197 Gas Guzzler Tax 6478 Biofuel Producer Credit 6627 Environmental Taxes 8849 Claim for Refund of Excise Taxes, and Schedules 1–3, 5, 6, and 8 8864 Biodiesel and Renewable Diesel Fuels Credit Information Returns    Form 720-TO, Terminal Operator Report Form 720-CS, Carrier Summary Report   See How To Get Tax Help in chapter 17 for information about ordering forms and publications. Amending taxes online Guidance    You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. Amending taxes online R. Amending taxes online B. Amending taxes online 2005-2 at www. Amending taxes online irs. Amending taxes online gov/pub/irs-irbs/irb05-02. Amending taxes online pdf. Amending taxes online Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. Amending taxes online R. Amending taxes online B. Amending taxes online 2005-35 at www. Amending taxes online irs. Amending taxes online gov/pub/irs-irbs/irb05-35. Amending taxes online pdf. Amending taxes online Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. Amending taxes online R. Amending taxes online B. Amending taxes online 2005-46 at www. Amending taxes online irs. Amending taxes online gov/pub/irs-irbs/irb05-46. Amending taxes online pdf. Amending taxes online Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. Amending taxes online R. Amending taxes online B. Amending taxes online 2006-43 at www. Amending taxes online irs. Amending taxes online gov/pub/irs-irbs/irb06-43. Amending taxes online pdf. Amending taxes online Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. Amending taxes online R. Amending taxes online B. Amending taxes online 2008-51 at www. Amending taxes online irs. Amending taxes online gov/pub/irs-irbs/irb08-51. Amending taxes online pdf. Amending taxes online Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. Amending taxes online R. Amending taxes online B. Amending taxes online 2010-44 at www. Amending taxes online irs. Amending taxes online gov/pub/irs-irbs/irb10-44. Amending taxes online pdf. Amending taxes online Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. Amending taxes online R. Amending taxes online B. Amending taxes online 2012-17 at www. Amending taxes online irs. Amending taxes online gov/pub/irs-irbs/irb12-17. Amending taxes online pdf. Amending taxes online Notice 2013-26 (fuel tax credits) on page 984 of I. Amending taxes online R. Amending taxes online B. Amending taxes online 2013-18 at www. Amending taxes online irs. Amending taxes online gov/pub/irs-irbs/irb13-18. Amending taxes online pdf. Amending taxes online T. Amending taxes online D. Amending taxes online 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. Amending taxes online R. Amending taxes online B. Amending taxes online 2012-52 at www. Amending taxes online irs. Amending taxes online gov/pub/irs-irbs/irb12-52. Amending taxes online pdf. Amending taxes online T. Amending taxes online D. Amending taxes online 9602 (patient-centered outcomes research fee) on page 746 of I. Amending taxes online R. Amending taxes online B. Amending taxes online 2012-52 at www. Amending taxes online irs. Amending taxes online gov/pub/irs-irbs/irb12-52. Amending taxes online pdf. Amending taxes online Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. Amending taxes online R. Amending taxes online B. Amending taxes online 2012-45 at www. Amending taxes online irs. Amending taxes online gov/pub/irs-irbs/irb12-45. Amending taxes online pdf. Amending taxes online T. Amending taxes online D. Amending taxes online 9621 (indoor tanning services tax) on page 49 of I. Amending taxes online R. Amending taxes online B. Amending taxes online 2013-28 at www. Amending taxes online irs. Amending taxes online gov/pub/irs-irbs/irb13-28. Amending taxes online pdf. Amending taxes online Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. Amending taxes online For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. Amending taxes online ttb. Amending taxes online gov. Amending taxes online Heavy highway vehicle use tax. Amending taxes online   You report the federal excise tax on the use of certain trucks, truck tractors, and buses used on public highways on Form 2290, Heavy Highway Vehicle Use Tax Return. Amending taxes online The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Amending taxes online Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. Amending taxes online Note. Amending taxes online A Spanish version (Formulario 2290(SP)) is also available. Amending taxes online See How To Get Tax Help in chapter 17. Amending taxes online Registration of vehicles. Amending taxes online   Generally, you must prove that you paid your heavy highway vehicle use tax to register your taxable vehicle with your state motor vehicle department or to enter the United States in a Canadian or Mexican registered taxable vehicle. Amending taxes online Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. Amending taxes online    If you have questions on Form 2290, see its separate instructions, or you can call the Form 2290 call site at 1-866-699-4096 (toll free) from the United States, and 1-859-669-5733 (not toll free) from Canada and Mexico. Amending taxes online The hours of service are 8:00 a. Amending taxes online m. Amending taxes online to 6:00 p. Amending taxes online m. Amending taxes online Eastern time. Amending taxes online Wagering tax and occupational tax. Amending taxes online   The information on wagering tax can be found in the instructions for Form 730, Tax on Wagering, and Form 11-C, Occupational Tax and Registration Return for Wagering. Amending taxes online Prev  Up  Next   Home   More Online Publications
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Individual Shared Responsibility Provision - Exemptions

 

The individual shared responsibility provision requires you and each member of your family to have basic health insurance coverage (also known as minimum essential coverage), qualify for an exemption, or make an individual shared responsibility payment when you file your federal income tax return.

How you get the exemption depends upon the type of exemption for which you are eligible. You can obtain some exemptions only from the Marketplace in the area where you live, others only from the IRS, and yet others from either the Marketplace or the IRS.

This chart shows the types of exemptions available and whether they must be granted by the Marketplace, claimed on an income tax return filed with the IRS, or either may be granted by the Marketplace or claimed on a tax return. For additional information about how to get exemptions that may be granted by the Marketplace, visit HealthCare.gov/exemptions.

Information will be made available later about how to report health insurance coverage and claim exemptions on your income tax return.

Exemptions May only be granted by Marketplace May be granted by Marketplace or claimed on tax return May only be claimed on tax return
Coverage is considered unaffordable - The amount you would have paid for employer-sponsored coverage or a bronze level health plan (depending on your circumstances) is more than eight percent of your actual household income for the year as computed on your tax return. Also see the second hardship listed below, which provides a prospective exemption granted by the Marketplace if the amount you would have paid for coverage is more than eight percent of your projected household income for the year.    
Short coverage gap - You went without coverage for less than three consecutive months during the year. For more information, see question 22 of our questions and answers.    
Household income below the return filing threshold - Your household income is below the minimum threshold for filing a tax return. Learn more about household income    
Certain noncitizens - You are neither a U.S. citizen, a U.S. national, nor an alien lawfully present in the U.S.    
Members of a health care sharing ministry - You are a member of a health care sharing ministry, which is an organization described in section 501(c)(3) whose members share a common set of ethical or religious beliefs and have shared medical expenses in accordance with those beliefs continuously since at least December 31, 1999.  

 

 

 

 

 

Members of Federally-recognized Indian Tribes - You are a member of a federally-recognized Indian tribe.    
Incarceration - You are in a jail, prison, or similar penal institution or correctional facility after the disposition of charges.    
Members of certain religious sects - You are a member of a religious sect in existence since December 31, 1950, that is recognized by the Social Security Administration (SSA) as conscientiously opposed to accepting any insurance benefits, including Medicare and Social Security.    
Hardships:      
  • Your gross income is below the filing threshold. To find out if you are required to file, use our Interactive Tax Assistant.
   
  • Two or more family members' aggregate cost of self-only employer-sponsored coverage exceeds 8 percent of household income, as does the cost of any available employer-sponsored coverage for the entire family.
   
  • You purchased insurance through the Marketplace during the initial enrollment period but have a coverage gap at the beginning of 2014. See this HHS Question and Answer.
   
  • You are experiencing circumstances that prevent you from obtaining coverage under a qualified health plan. Learn more about the criteria for this exemption.
   
  • You do not have access to affordable coverage based on your projected household income.
   
  • You are ineligible for Medicaid solely because the State does not participate in the Medicaid expansion under the Affordable Care Act.
   
  • You are an American Indian, Alaska Native, or a spouse or descendant who is eligible for services through an Indian health care provider. Learn more.
   
  • You have been notified that your health insurance policy will not be renewed and you consider the other plans available unaffordable. See HHS guidance and HHS Questions and Answers for more information.
   

 

 

Page Last Reviewed or Updated: 24-Mar-2014

The Amending Taxes Online

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