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File 1040 Online

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File 1040 Online

File 1040 online 29. File 1040 online   Limit on Itemized Deductions Table of Contents Introduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. File 1040 online Introduction This chapter discusses the overall limit on itemized deductions on Schedule A (Form 1040). File 1040 online The following topics are included. File 1040 online Who is subject to the limit. File 1040 online Which itemized deductions are limited. File 1040 online How to figure the limit. File 1040 online Useful Items - You may want to see: Forms (and Instructions) Schedule A (Form 1040) Itemized Deductions Are You Subject to the Limit? You are subject to the limit on certain itemized deductions if your adjusted gross income (AGI) is more than $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. File 1040 online Your AGI is the amount on Form 1040, line 38. File 1040 online Which Itemized Deductions Are Limited? The following Schedule A (Form 1040) deductions are subject to the overall limit on itemized deductions. File 1040 online Taxes paid—line 9 Interest paid—lines 10, 11, 12, and 13 Gifts to charity—line 19 Job expenses and certain miscellaneous deductions—line 27 Other miscellaneous deductions—line 28, excluding gambling and casualty or theft losses. File 1040 online . File 1040 online Which Itemized Deductions Are Not Limited? The following Schedule A (Form 1040) deductions are not subject to the overall limit on itemized deductions. File 1040 online However, they are still subject to other applicable limits. File 1040 online Medical and dental expenses—line 4. File 1040 online Investment interest expense—line 14. File 1040 online Casualty and theft losses of personal use property—line 20. File 1040 online Casualty and theft losses of income-producing property—line 28. File 1040 online Gambling losses—line 28. File 1040 online How Do You Figure the Limit? If your itemized deductions are subject to the limit, the total of all your itemized deductions is reduced by the smaller of: 80% of your itemized deductions that are affected by the limit. File 1040 online See Which Itemized Deductions Are Limited , earlier, or 3% of the amount by which your AGI exceeds $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. File 1040 online Before you figure the overall limit on itemized deductions, you first must complete Schedule A (Form 1040), lines 1 through 28, including any related forms (such as Form 2106, Form 4684, etc. File 1040 online ). File 1040 online The overall limit on itemized deductions is figured after you have applied any other limit on the allowance of any itemized deduction. File 1040 online These other limits include charitable contribution limits (chapter 24), the limit on certain meal and entertainment expenses (chapter 26), and the 2%-of-adjusted-gross-income limit on certain miscellaneous deductions (chapter 28). File 1040 online Itemized Deductions Worksheet. File 1040 online   After you have completed Schedule A (Form 1040) through line 28, you can use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your limit. File 1040 online Enter the result on Schedule A (Form 1040), line 29. File 1040 online Keep the worksheet for your records. File 1040 online    You should compare the amount of your standard deduction to the amount of your itemized deductions after applying the limit. File 1040 online Use the greater amount when completing Form 1040, line 40. File 1040 online See chapter 20 for information on how to figure your standard deduction. File 1040 online Example. File 1040 online For tax year 2013 Bill and Terry Willow are filing a joint return on Form 1040. File 1040 online Their adjusted gross income on line 38 is $325,500. File 1040 online Their Schedule A itemized deductions are as follows: Taxes paid—line 9 $17,900 Interest paid—lines 10, 11, 12, and 13 45,000 Investment interest expense—line 14 41,000 Gifts to charity—line 19 21,000 Job expenses—line 27 17,240 Total $142,140 The Willows’ investment interest expense deduction ($41,000 from Schedule A (Form 1040), line 14) is not subject to the overall limit on itemized deductions. File 1040 online The Willows use the Itemized Deductions Worksheet in the Schedule A (Form 1040) instructions to figure their overall limit. File 1040 online Of their $142,140 total itemized deductions, the Willows can deduct only $141,375 ($142,140 - $765). File 1040 online They enter $141,375 on Schedule A (Form 1040), line 29. File 1040 online Prev  Up  Next   Home   More Online Publications
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The File 1040 Online

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