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Free tax return 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. Free tax return irs. Free tax return gov/pub596. Free tax return 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. Free tax return A tax credit usually means more money in your pocket. Free tax return It reduces the amount of tax you owe. Free tax return The EIC may also give you a refund. Free tax return Can I Claim the EIC? To claim the EIC, you must meet certain rules. Free tax return These rules are summarized in Table 1. Free tax return Table 1. Free tax return Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Free tax return Second, you must meet all the rules in one of these columns, whichever applies. Free tax return Third, you must meet the rule in this column. Free tax return Chapter 1. Free tax return  Rules for Everyone Chapter 2. Free tax return  Rules If You Have a Qualifying Child Chapter 3. Free tax return  Rules If You Do Not Have a Qualifying Child Chapter 4. Free tax return  Figuring and Claiming the EIC 1. Free tax return 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. Free tax return 2. Free tax return You must have a valid social security number. Free tax return   3. Free tax return Your filing status cannot be Married filing separately. Free tax return   4. Free tax return You must be a U. Free tax return S. Free tax return citizen or resident alien all year. Free tax return   5. Free tax return You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Free tax return   6. Free tax return Your investment income must be $3,300 or less. Free tax return    7. Free tax return You must have earned income. Free tax return 8. Free tax return Your child must meet the relationship, age, residency, and joint return tests. Free tax return   9. Free tax return Your qualifying child cannot be used by more than one person to claim the EIC. Free tax return   10. Free tax return You cannot be a qualifying child of another person. Free tax return 11. Free tax return You must be at least age 25 but under age 65. Free tax return    12. Free tax return You cannot be the dependent of another person. Free tax return   13. Free tax return You cannot be a qualifying child of another person. Free tax return   14. Free tax return You must have lived in the United States more than half of the year. Free tax return 15. Free tax return 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. Free tax return 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. Free tax return You are one of those people if any of the following statements are true for 2013. Free tax return You are filing Schedule E (Form 1040). Free tax return You are reporting income from the rental of personal property not used in a trade or business. Free tax return You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). Free tax return You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. Free tax return 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. Free tax return You do not need this publication. Free tax return But you can read it to find out whether you can take the EIC and to learn more about the EIC. Free tax return 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). Free tax return See chapter 3. Free tax return 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. Free tax return To figure it yourself, you can complete a worksheet in the instructions for the form you file. Free tax return To find out how to have the IRS figure it for you, see chapter 4. Free tax return How Can I Quickly Locate Specific information? You can use the index to look up specific information. Free tax return In most cases, index entries will point you to headings, tables, or a worksheet. Free tax return Is There Help Online? Yes. Free tax return You can use the EITC Assistant at www. Free tax return irs. Free tax return gov/eitc to find out if you may be eligible for the credit. Free tax return The EITC Assistant is available in English and Spanish. Free tax return What's New for 2013 Earned income amount is more. Free tax return The maximum amount of income you can earn and still get the credit has increased. Free tax return 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). Free tax return Your adjusted gross income also must be less than the amount in the above list that applies to you. Free tax return For details, see Rules 1 and 15. Free tax return Investment income amount is more. Free tax return The maximum amount of investment income you can have and still get the credit has increased to $3,300. Free tax return See Rule 6—Your Investment Income Must Be $3,300 or Less . Free tax return Reminders Increased EIC on certain joint returns. Free tax return . Free tax return  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Free tax return As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Free tax return 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. Free tax return Earned income credit has no effect on certain welfare benefits. Free tax return  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. Free tax return These programs include the following. Free tax return Temporary Assistance for Needy Families (TANF). Free tax return Medicaid. Free tax return Supplemental security income (SSI). Free tax return Supplemental Nutrition Assistance Program (food stamps). Free tax return Low-income housing. Free tax return In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Free tax return Check with your local benefit coordinator to find out if your refund will affect your benefits. Free tax return Do not overlook your state credit. Free tax return  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. Free tax return For a list of states that offer a state EIC, go to www. Free tax return irs. Free tax return gov/eitc. Free tax return EIC questioned by IRS. Free tax return  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Free tax return We will tell you what documents to send us. Free tax return These may include: birth certificates, school records, etc. Free tax return The process of establishing your eligibility will delay your refund. Free tax return Spanish version of Publication 596. Free tax return  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. Free tax return It is a Spanish translation of Publication 596. Free tax return See How To Get Tax Help to find out how to order this and other IRS forms and publications. Free tax return Photographs of missing children. Free tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax return 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. Free tax return Comments and suggestions. Free tax return  We welcome your comments about this publication and your suggestions for future editions. Free tax return You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. Free tax return NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Free tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax return You can send your comments from www. Free tax return irs. Free tax return gov/formspubs/. Free tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. Free tax return ” 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. Free tax return Ordering forms and publications. Free tax return  Visit www. Free tax return irs. Free tax return 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. Free tax return  Internal Revenue Service 1201 N. Free tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free tax return  If you have a tax question, check the information available on IRS. Free tax return gov or call 1-800-829-1040. Free tax return We cannot answer tax questions sent to either of the above addresses. Free tax return Prev  Up  Next   Home   More Online Publications
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Understanding your CP259D Notice

We sent you this notice because our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 990-T immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

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Answers to Common Questions

Who must file a Form 990-T?
Form 990-T must be filed by any organization that is tax-exempt under section 501(a) or section 529(a), if it has gross unrelated business income of $1,000 or more for a given tax year. A list of other entities who must file Form 990-T is shown in the Who Must File section of the General Instructions of Form 990-T.

When is the Form 990-T due?
For an employees' trust defined in section 401(a), an IRA (including SEPs and SIMPLEs), a Roth IRA, a Coverdell ESA, or an Archer MSA, the Form 990-T is due by the 15th day of the 4th month after the end of its tax year. All other organizations must file Form 990-T by the 15th day of the 5th month after the end of their tax year. If any due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day.

Can I get help over the phone?
If you have questions and/or need help completing this form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the tax-exempt organization resources at Form 990 Resources and Tools for Exempt Organizations.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP259D, Page 1

Notice CP259D, Page 2

Notice CP259D, Page 3

Notice CP259D, Page 4

Page Last Reviewed or Updated: 29-Mar-2014

The Free Tax Return

Free tax return Publication 584-B - Introductory Material Table of Contents What's New Introduction What's New The IRS has created a page on IRS. Free tax return gov for information about Publication 584-B, at www. Free tax return irs. Free tax return gov/pub584b. Free tax return Information about any future developments affecting Publication 584-B (such as legislation enacted after we released it) will be posted on that page. Free tax return Introduction This workbook is designed to help you figure your loss on business and income-producing property in the event of a disaster, casualty, or theft. Free tax return It contains schedules to help you figure the loss to your office furniture and fixtures, information systems, motor vehicles, office supplies, buildings, and equipment. Free tax return These schedules, however, are for your information only. Free tax return You must complete Form 4684, Casualties and Thefts, to report your loss. Free tax return Prev  Up  Next   Home   More Online Publications