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H And R Block E File

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H And R Block E File

H and r block e file Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. H and r block e file S. H and r block e file Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. H and r block e file You must meet all seven rules to qualify for the earned income credit. H and r block e file If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. H and r block e file If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. H and r block e file Rule 1—Adjusted Gross Income (AGI) Limits 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. H and r block e file Adjusted gross income (AGI). H and r block e file   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. H and r block e file   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. H and r block e file You do not need to read the rest of this publication. H and r block e file Example—AGI is more than limit. H and r block e file Your AGI is $38,550, you are single, and you have one qualifying child. H and r block e file You cannot claim the EIC because your AGI is not less than $37,870. H and r block e file However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,210. H and r block e file Community property. H and r block e file   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. H and r block e file This is different from the community property rules that apply under Rule 7. H and r block e file Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). H and r block e file Any qualifying child listed on Schedule EIC also must have a valid SSN. H and r block e file (See Rule 8 if you have a qualifying child. H and r block e file ) If your social security card (or your spouse's, if filing a joint return) 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. H and r block e file An example of a federally funded benefit is Medicaid. H and r block e file If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U. H and r block e file S. H and r block e file citizen or permanent resident, ask the SSA for a new social security card without the legend. H and r block e file If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. H and r block e file S. H and r block e file Individual Income Tax Return, to claim the EIC. H and r block e file U. H and r block e file S. H and r block e file citizen. H and r block e file   If you were a U. H and r block e file S. H and r block e file citizen when you received your SSN, you have a valid SSN. H and r block e file Valid for work only with INS authorization or DHS authorization. H and r block e file   If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. H and r block e file SSN missing or incorrect. H and r block e file   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. H and r block e file Other taxpayer identification number. H and r block e file   You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). H and r block e file ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. H and r block e file No SSN. H and r block e file   If you do not have a valid SSN, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). H and r block e file You cannot claim the EIC. H and r block e file Getting an SSN. H and r block e file   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5 with the SSA. H and r block e file You can get Form SS-5 online at www. H and r block e file socialsecurity. H and r block e file gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. H and r block e file Filing deadline approaching and still no SSN. H and r block e file   If the filing deadline is approaching and you still do not have an SSN, you have two choices. H and r block e file Request an automatic 6-month extension of time to file your return. H and r block e file You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. H and r block e file S. H and r block e file Individual Income Tax Return. H and r block e file For more information, see the instructions for Form 4868. H and r block e file File the return on time without claiming the EIC. H and r block e file After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. H and r block e file Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. H and r block e file Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. H and r block e file Your filing status cannot be “Married filing separately. H and r block e file ” Spouse did not live with you. H and r block e file   If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. H and r block e file In that case, you may be able to claim the EIC. H and r block e file For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. H and r block e file Rule 4—You Must Be a U. H and r block e file S. H and r block e file Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. H and r block e file You can use that filing status only if one spouse is a U. H and r block e file S. H and r block e file citizen or resident alien and you choose to treat the nonresident spouse as a U. H and r block e file S. H and r block e file resident. H and r block e file If you make this choice, you and your spouse are taxed on your worldwide income. H and r block e file If you need more information on making this choice, get Publication 519, U. H and r block e file S. H and r block e file Tax Guide for Aliens. H and r block e file If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status is not married filing jointly, enter “No” on the dotted line next to line 64a (Form 1040) or in the space to the left of line 38a (Form 1040A). H and r block e file Rule 5—You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. H and r block e file You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. H and r block e file U. H and r block e file S. H and r block e file possessions are not foreign countries. H and r block e file See Publication 54, Tax Guide for U. H and r block e file S. H and r block e file Citizens and Resident Aliens Abroad, for more detailed information. H and r block e file Rule 6—Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. H and r block e file If your investment income is more than $3,300, you cannot claim the credit. H and r block e file Form 1040EZ. H and r block e file   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. H and r block e file Form 1040A. H and r block e file   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. H and r block e file Form 1040. H and r block e file   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. H and r block e file    Worksheet 1. H and r block e file Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. H and r block e file Interest and Dividends         1. H and r block e file Enter any amount from Form 1040, line 8a 1. H and r block e file   2. H and r block e file Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. H and r block e file   3. H and r block e file Enter any amount from Form 1040, line 9a 3. H and r block e file   4. H and r block e file Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. H and r block e file (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. H and r block e file ) 4. H and r block e file   Capital Gain Net Income         5. H and r block e file Enter the amount from Form 1040, line 13. H and r block e file If the amount on that line is a loss, enter -0- 5. H and r block e file       6. H and r block e file Enter any gain from Form 4797, Sales of Business Property, line 7. H and r block e file If the amount on that line is a loss, enter -0-. H and r block e file (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. H and r block e file ) 6. H and r block e file       7. H and r block e file Substract line 6 of this worksheet from line 5 of this worksheet. H and r block e file (If the result is less than zero, enter -0-. H and r block e file ) 7. H and r block e file   Royalties and Rental Income From Personal Property         8. H and r block e file Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. H and r block e file       9. H and r block e file Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. H and r block e file       10. H and r block e file Subtract the amount on line 9 of this worksheet from the amount on line 8. H and r block e file (If the result is less than zero, enter -0-. H and r block e file ) 10. H and r block e file   Passive Activities         11. H and r block e file Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. H and r block e file (g)), 34a (col. H and r block e file (d)), or 40). H and r block e file (See instructions below for lines 11 and 12. H and r block e file ) 11. H and r block e file       12. H and r block e file Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. H and r block e file (f)), 34b (col. H and r block e file (c)), or 40). H and r block e file (See instructions below for lines 11 and 12. H and r block e file ) 12. H and r block e file       13. H and r block e file Combine the amounts on lines 11 and 12 of this worksheet. H and r block e file (If the result is less than zero, enter -0-. H and r block e file ) 13. H and r block e file   14. H and r block e file Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. H and r block e file Enter the total. H and r block e file This is your investment income 14. H and r block e file   15. H and r block e file Is the amount on line 14 more than $3,300? ❑ Yes. H and r block e file You cannot take the credit. H and r block e file  ❑ No. H and r block e file Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). H and r block e file       Instructions for lines 11 and 12. H and r block e file In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. H and r block e file To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. H and r block e file If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. H and r block e file Worksheet 2. H and r block e file Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. H and r block e file Note. H and r block e file Fill out a separate Worksheet 2 for each Form 8814. H and r block e file     1. H and r block e file Enter the amount from Form 8814, line 2a 1. H and r block e file   2. H and r block e file Enter the amount from Form 8814, line 2b 2. H and r block e file   3. H and r block e file Subtract line 2 from line 1 3. H and r block e file   4. H and r block e file Enter the amount from Form 8814, line 1a 4. H and r block e file   5. H and r block e file Add lines 3 and 4 5. H and r block e file   6. H and r block e file Enter the amount of the child's Alaska Permanent Fund dividend 6. H and r block e file   7. H and r block e file Divide line 6 by line 5. H and r block e file Enter the result as a decimal (rounded to at least three places) 7. H and r block e file   8. H and r block e file Enter the amount from Form 8814, line 12 8. H and r block e file   9. H and r block e file Multiply line 7 by line 8 9. H and r block e file   10. H and r block e file Subtract line 9 from line 8. H and r block e file Enter the result on line 4 of Worksheet 1 10. H and r block e file     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. H and r block e file )     Example—completing Worksheet 2. H and r block e file Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. H and r block e file You choose to report this income on your return. H and r block e file You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. H and r block e file After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. H and r block e file On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. H and r block e file 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. H and r block e file You then enter $200 on line 4 of Worksheet 1. H and r block e file Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. H and r block e file If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. H and r block e file If you are an employee, earned income includes all the taxable income you get from your employer. H and r block e file Rule 15 has information that will help you figure the amount of your earned income. H and r block e file If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. H and r block e file Earned Income Earned income includes all of the following types of income. H and r block e file Wages, salaries, tips, and other taxable employee pay. H and r block e file Employee pay is earned income only if it is taxable. H and r block e file Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. H and r block e file But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. H and r block e file Net earnings from self-employment. H and r block e file Gross income received as a statutory employee. H and r block e file Wages, salaries, and tips. H and r block e file    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. H and r block e file You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). H and r block e file Nontaxable combat pay election. H and r block e file   You can elect to include your nontaxable combat pay in earned income for the earned income credit. H and r block e file The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. H and r block e file Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. H and r block e file For details, see Nontaxable combat pay in chapter 4. H and r block e file Net earnings from self-employment. H and r block e file   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. H and r block e file Minister's housing. H and r block e file   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. H and r block e file For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). H and r block e file Statutory employee. H and r block e file   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. H and r block e file You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). H and r block e file Strike benefits. H and r block e file   Strike benefits paid by a union to its members are earned income. H and r block e file Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. H and r block e file Each approved form exempts certain income from social security taxes. H and r block e file Each form is discussed here in terms of what is or is not earned income for the EIC. H and r block e file Form 4361. H and r block e file   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. H and r block e file This includes wages, salaries, tips, and other taxable employee compensation. H and r block e file A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. H and r block e file Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. H and r block e file Examples include fees for performing marriages and honoraria for delivering speeches. H and r block e file Form 4029. H and r block e file   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. H and r block e file However, amounts you received as a self-employed individual do not count as earned income. H and r block e file Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. H and r block e file Disability Benefits 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. H and r block e file Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. H and r block e file You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. H and r block e file Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. H and r block e file Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. H and r block e file Disability insurance payments. H and r block e file   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. H and r block e file It does not matter whether you have reached minimum retirement age. H and r block e file If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. H and r block e file ” Income That Is Not Earned Income Examples of items that are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. H and r block e file Do not include any of these items in your earned income. H and r block e file Earnings while an inmate. H and r block e file   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. H and r block e file This includes amounts for work performed while in a work release program or while in a halfway house. H and r block e file Workfare payments. H and r block e file   Nontaxable workfare payments are not earned income for the EIC. H and r block e file 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. H and r block e file Community property. H and r block e file   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under those laws. H and r block e file That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. H and r block e file Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. H and r block e file Nevada, Washington, and California domestic partners. H and r block e file   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. H and r block e file Your earned income for the EIC does not include any amount earned by your partner. H and r block e file Your earned income includes the entire amount you earned. H and r block e file For details, see Publication 555. H and r block e file Conservation Reserve Program (CRP) payments. H and r block e file   If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments are not earned income for the EIC. H and r block e file Nontaxable military pay. H and r block e file   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. H and r block e file Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). H and r block e file See Publication 3, Armed Forces' Tax Guide, for more information. H and r block e file    Combat pay. H and r block e file You can elect to include your nontaxable combat pay in earned income for the EIC. H and r block e file See Nontaxable combat pay in chapter 4. H and r block e file Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. H and r block e file This chapter discusses Rules 8 through 10. H and r block e file You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. H and r block e file You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. H and r block e file (You cannot file Form 1040EZ. H and r block e file ) You also must complete Schedule EIC and attach it to your return. H and r block e file If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. H and r block e file No qualifying child. H and r block e file   If you do not meet Rule 8, you do not have a qualifying child. H and r block e file Read chapter 3 to find out if you can get the earned income credit without a qualifying child. H and r block e file Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. H and r block e file The fours tests are: Relationship, Age, Residency, and Joint return. H and r block e file The four tests are illustrated in Figure 1. H and r block e file The paragraphs that follow contain more information about each test. H and r block e file Relationship Test To be your qualifying child, a child must be your: 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). H and r block e file The following definitions clarify the relationship test. H and r block e file Adopted child. H and r block e file   An adopted child is always treated as your own child. H and r block e file The term “adopted child” includes a child who was lawfully placed with you for legal adoption. H and r block e file Foster child. H and r block e file   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. H and r block e file (An authorized placement agency includes a state or local government agency. H and r block e file It also includes a tax-exempt organization licensed by a state. H and r block e file In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. H and r block e file ) Example. H and r block e file Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. H and r block e file Debbie is your foster child. H and r block e file Figure 1. H and r block e file Tests for Qualifying Child Please click here for the text description of the image. H and r block e file Conditions for Qualifying Child Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), 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 2013, regardless of age. H and r block e file The following examples and definitions clarify the age test. H and r block e file Example 1—child not under age 19. H and r block e file Your son turned 19 on December 10. H and r block e file Unless he was permanently and totally disabled or a student, he is not a qualifying child because, at the end of the year, he was not under age 19. H and r block e file Example 2—child not younger than you or your spouse. H and r block e file Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. H and r block e file He is not disabled. H and r block e file Both you and your spouse are 21 years old, and you file a joint return. H and r block e file Your brother is not your qualifying child because he is not younger than you or your spouse. H and r block e file Example 3—child younger than your spouse but not younger than you. H and r block e file The facts are the same as in Example 2 except that your spouse is 25 years old. H and r block e file Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. H and r block e file Student defined. H and r block e file   To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. H and r block e file   The 5 calendar months need not be consecutive. H and r block e file   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. H and r block e file School defined. H and r block e file   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. H and r block e file However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. H and r block e file Vocational high school students. H and r block e file   Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. H and r block e file Permanently and totally disabled. H and r block e file   Your child is permanently and totally disabled if both of the following apply. H and r block e file He or she cannot engage in any substantial gainful activity because of a physical or mental condition. H and r block e file A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. H and r block e file Residency Test Your child must have lived with you in the United States for more than half of 2013. H and r block e file The following definitions clarify the residency test. H and r block e file United States. H and r block e file   This means the 50 states and the District of Columbia. H and r block e file It does not include Puerto Rico or U. H and r block e file S. H and r block e file possessions such as Guam. H and r block e file Homeless shelter. H and r block e file   Your home can be any location where you regularly live. H and r block e file You do not need a traditional home. H and r block e file For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. H and r block e file Military personnel stationed outside the United States. H and r block e file   U. H and r block e file S. H and r block e file military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. H and r block e file Extended active duty. H and r block e file   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. H and r block e file Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. H and r block e file Birth or death of child. H and r block e file    child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. H and r block e file Temporary absences. H and r block e file   Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. H and r block e file Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. H and r block e file Kidnapped child. H and r block e file   A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. H and r block e file The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. H and r block e file This treatment applies for all years until the child is returned. H and r block e file However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. H and r block e file   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. H and r block e file Joint Return Test To meet this test, the child cannot file a joint return for the year. H and r block e file Exception. H and r block e file   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. H and r block e file Example 1—child files joint return. H and r block e file You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. H and r block e file He earned $25,000 for the year. H and r block e file The couple files a joint return. H and r block e file Because your daughter and her husband file a joint return, she is not your qualifying child. H and r block e file Example 2—child files joint return to get refund of tax withheld. H and r block e file Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. H and r block e file They do not have a child. H and r block e file Neither is required to file a tax return. H and r block e file Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. H and r block e file The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. H and r block e file Example 3—child files joint return to claim American opportunity credit. H and r block e file The facts are the same as in Example 2 except no taxes were taken out of your son's pay. H and r block e file He and his wife are not required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. H and r block e file Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. H and r block e file The exception to the joint return test does not apply, so your son is not your qualifying child. H and r block e file Married child. H and r block e file   Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) described later. H and r block e file    Social security number. H and r block e file Your qualifying child must have a valid social security number (SSN), unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. H and r block e file You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. H and r block e file   If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. H and r block e file For more information about SSNs, see Rule 2. H and r block e file Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. H and r block e file However, only one of these persons can actually treat the child as a qualifying child. H and r block e file Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). H and r block e file The exemption for the child. H and r block e file The child tax credit. H and r block e file Head of household filing status. H and r block e file The credit for child and dependent care expenses. H and r block e file The exclusion for dependent care benefits. H and r block e file The EIC. H and r block e file The other person cannot take any of these benefits based on this qualifying child. H and r block e file In other words, you and the other person cannot agree to divide these tax benefits between you. H and r block e file The other person cannot take any of these tax benefits unless he or she has a different qualifying child. H and r block e file The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. H and r block e file However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. H and r block e file Tiebreaker rules. H and r block e file   To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. H and r block e file If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. H and r block e file If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. H and r block e file If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. H and r block e file If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. H and r block e file If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. H and r block e file If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. H and r block e file If the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. H and r block e file See Example 8. H and r block e file   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. H and r block e file See Examples 1 through 13. H and r block e file   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in chapter 3 for people who do not have a qualifying child. H and r block e file If the other person cannot claim the EIC. H and r block e file   If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. H and r block e file See Examples 6 and 7. H and r block e file But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier in this chapter. H and r block e file Examples. H and r block e file    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. H and r block e file Example 1—child lived with parent and grandparent. H and r block e file You and your 2-year-old son Jimmy lived with your mother all year. H and r block e file You are 25 years old, unmarried, and your AGI is $9,000. H and r block e file Your only income was $9,000 from a part-time job. H and r block e file Your mother's only income was $20,000 from her job, and her AGI is $20,000. H and r block e file Jimmy's father did not live with you or Jimmy. H and r block e file The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. H and r block e file Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. H and r block e file However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). H and r block e file He is not a qualifying child of anyone else, including his father. H and r block e file If you do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). H and r block e file Example 2—parent has higher AGI than grandparent. H and r block e file The facts are the same as in Example 1 except your AGI is $25,000. H and r block e file Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. H and r block e file Only you can claim him. H and r block e file Example 3—two persons claim same child. H and r block e file The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. H and r block e file In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. H and r block e file The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child. H and r block e file Example 4—qualifying children split between two persons. H and r block e file The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. H and r block e file Only one of you can claim each child. H and r block e file However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. H and r block e file For example, if you claim one child, your mother can claim the other two. H and r block e file Example 5—taxpayer who is a qualifying child. H and r block e file The facts are the same as in Example 1 except that you are only 18 years old. H and r block e file This means you are a qualifying child of your mother. H and r block e file Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. H and r block e file Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. H and r block e file If your mother meets all the other requirements for claiming the EIC and you do not claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. H and r block e file Example 6—grandparent with too much earned income to claim EIC. H and r block e file The facts are the same as in Example 1 except that your mother earned $50,000 from her job. H and r block e file Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. H and r block e file Example 7—parent with too much earned income to claim EIC. H and r block e file The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. H and r block e file Your earned income is too high for you to claim the EIC. H and r block e file But your mother cannot claim the EIC either, because her AGI is not higher than yours. H and r block e file Example 8—child lived with both parents and grandparent. H and r block e file The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have AGI of $30,000 on a joint return. H and r block e file If you and your husband do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. H and r block e file Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. H and r block e file In other words, each parent's AGI can be treated as $15,000. H and r block e file Example 9—separated parents. H and r block e file You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. H and r block e file In August and September, Joey lived with you. H and r block e file For the rest of the year, Joey lived with your husband, who is Joey's father. H and r block e file Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. H and r block e file At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the Special rule for divorced or separated parents (or parents who live apart) does not apply. H and r block e file You and your husband will file separate returns. H and r block e file Your husband agrees to let you treat Joey as a qualifying child. H and r block e file This means, if your husband does not claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. H and r block e file However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. H and r block e file See Rule 3. H and r block e file Example 10—separated parents claim same child. H and r block e file The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. H and r block e file In this case, only your husband will be allowed to treat Joey as a qualifying child. H and r block e file This is because, during 2013, the boy lived with him longer than with you. H and r block e file You cannot claim the EIC (either with or without a qualifying child). H and r block e file However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. H and r block e file See Rule 3. H and r block e file Example 11—unmarried parents. H and r block e file You, your 5-year-old son, and your son's father lived together all year. H and r block e file You and your son's father are not married. H and r block e file Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. H and r block e file Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. H and r block e file Neither of you had any other income. H and r block e file Your son's father agrees to let you treat the child as a qualifying child. H and r block e file This means, if your son's father does not claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. H and r block e file Example 12—unmarried parents claim same child. H and r block e file The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. H and r block e file In this case, only your son's father will be allowed to treat your son as a qualifying child. H and r block e file This is because his AGI, $14,000, is more than your AGI, $12,000. H and r block e file You cannot claim the EIC (either with or without a qualifying child). H and r block e file Example 13—child did not live with a parent. H and r block e file You and your 7-year-old niece, your sister's child, lived with your mother all year. H and r block e file You are 25 years old, and your AGI is $9,300. H and r block e file Your only income was from a part-time job. H and r block e file Your mother's AGI is $15,000. H and r block e file Her only income was from her job. H and r block e file Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. H and r block e file Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. H and r block e file However, only your mother can treat her as a qualifying child. H and r block e file This is because your mother's AGI, $15,000, is more than your AGI, $9,300. H and r block e file Special rule for divorced or separated parents (or parents who live apart). H and r block e file   A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true. H and r block e file The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all time during the last 6 months of 2013, whether or not they are or were married. H and r block e file The child received over half of his or her support for the year from the parents. H and r block e file The child is in the custody of one or both parents for more than half of 2013. H and r block e file Either of the following statements is true. H and r block e file The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. H and r block e file If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. H and r block e file A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2013. H and r block e file For details, see Publication 501. H and r block e file Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. H and r block e file Applying Rule 9 to divorced or separated parents (or parents who live apart). H and r block e file   If a child is treated as the qualifying child of the noncustodial parent under the special rule just described for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. H and r block e file However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC and other tax benefits listed earlier in this chapter. H and r block e file If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child. H and r block e file Example 1. H and r block e file You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. H and r block e file Your AGI is $10,000. H and r block e file Your mother’s AGI is $25,000. H and r block e file Your son's father did not live with you or your son. H and r block e file Under the Special rule for divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. H and r block e file However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. H and r block e file You and your mother did not have any child care expenses or dependent care benefits. H and r block e file If you do not claim your son as a qualifying child, your mother can claim him as a qualifying child for the EIC and head of household filing status, if she qualifies for these tax benefits. H and r block e file Example 2. H and r block e file The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. H and r block e file Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. H and r block e file Example 3. H and r block e file The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the EIC. H and r block e file Your mother also claims him as a qualifying child for head of household filing status. H and r block e file You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. H and r block e file The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. H and r block e file Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. H and r block e file ) if all of the following statements are true. H and r block e file You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. H and r block e file Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. H and r block e file You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. H and r block e file You lived with that person in the United States for more than half of the year. H and r block e file You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). H and r block e file For more details about the tests to be a qualifying child, see Rule 8. H and r block e file If you are a qualifying child of another taxpayer, you cannot claim the EIC. H and r block e file This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. H and r block e file Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). H and r block e file Example. H and r block e file You and your daughter lived with your mother all year. H and r block e file You are 22 years old, unmarried, and attended a trade school full time. H and r block e file You had a part-time job and earned $5,700. H and r block e file You had no other income. H and r block e file Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. H and r block e file She can claim the EIC if she meets all the other requirements. H and r block e file Because you are your mother's qualifying child, you cannot claim the EIC. H and r block e file This is so even if your mother cannot or does not claim the EIC. H and r block e file Child of person not required to file a return. H and r block e file   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. H and r block e file Example 1—return not required. H and r block e file The facts are the same as in the last example except your mother had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. H and r block e file As a result, you are not your mother's qualifying child. H and r block e file You can claim the EIC if you meet all the other requirements to do so. H and r block e file Example 2—return filed to get refund of tax withheld. H and r block e file The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. H and r block e file She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. H and r block e file As a result, you are not your mother's qualifying child. H and r block e file You can claim the EIC if you meet all the other requirements to do so. H and r block e file Example 3—return filed to get EIC. H and r block e file The facts are the same as in Example 2 except your mother claimed the EIC on her return. H and r block e file Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. H and r block e file As a result, you are your mother's qualifying child. H and r block e file You cannot claim the EIC. H and r block e file Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. H and r block e file This chapter discusses Rules 11 through 14. H and r block e file You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. H and r block e file You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. H and r block e file If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. H and r block e file If you have a qualifying child. H and r block e file   If you meet Rule 8, you have a qualifying child. H and r block e file If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. H and r block e file Rule 11—You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. H and r block e file If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2013. H and r block e file It does not matter which spouse meets the age test, as long as one of the spouses does. H and r block e file You meet the age test if you were born after December 31, 1948, and before January 2, 1989. H and r block e file If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1948, and before January 2, 1989. H and r block e file If neither you nor your spouse meets the age test, you cannot claim the EIC. H and r block e file Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). H and r block e file Death of spouse. H and r block e file   If you are filing a joint return with your spouse who died in 2013, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. H and r block e file Example 1. H and r block e file You are age 28 and unmarried. H and r block e file You meet the age test. H and r block e file Example 2—spouse meets age test. H and r block e file You are married and filing a joint return. H and r block e file You are age 23 and your spouse is age 27. H and r block e file You meet the age test because your spouse is at least age 25 but under age 65. H and r block e file Example 3—spouse dies in 2013. H and r block e file You are married and filing a joint return with your spouse who died in August 2013. H and r block e file You are age 67. H and r block e file Your spouse would have become age 65 in November 2013. H and r block e file Because your spouse was under age 65 when she died, you meet the age test. H and r block e file Rule 12—You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. H and r block e file If you are filing a joint return, you meet this rule if: You checked both box 6a and box 6b on Form 1040 or 1040A, or You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $20,000 on that line. H and r block e file If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. H and r block e file If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. H and r block e file Example 1. H and r block e file In 2013, you were age 25, single, and living at home with your parents. H and r block e file You worked and were not a student. H and r block e file You earned $7,500. H and r block e file Your parents cannot claim you as a dependent. H and r block e file When you file your return, you claim an exemption for yourself by not checking the You box on line 5 of your Form 1040EZ and by entering $10,000 on that line. H and r block e file You meet this rule. H and r block e file You can claim the EIC if you meet all the other requirements. H and r block e file Example 2. H and r block e file The facts are the same as in Example 1, except that you earned $2,000. H and r block e file Your parents can claim you as a dependent but decide not to. H and r block e file You do not meet this rule. H and r block e file You cannot claim the credit because your parents could have claimed you as a dependent. H and r block e file Joint returns. H and r block e file   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. H and r block e file   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. H and r block e file But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. H and r block e file Example 1—return filed to get refund of tax withheld. H and r block e file You are 26 years old. H and r block e file You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. H and r block e file Neither you nor your wife is required to file a tax return. H and r block e file You do not have a child. H and r block e file Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. H and r block e file Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. H and r block e file They can claim exemptions for you and your wife if all the other tests to do so are met. H and r block e file Example 2—return filed to get EIC. H and r block e file The facts are the same as in Example 1except no taxes were taken out of your pay. H and r block e file Also, you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. H and r block e file Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. H and r block e file Your parents cannot claim an exemption for either you or your wife. H and r block e file Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. H and r block e file ) if all of the following statements are true. H and r block e file You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. H and r block e file Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. H and r block e file You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. H and r block e file You lived with that person in the United States for more than half of the year. H and r block e file You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). H and r block e file For more details about the tests to be a qualifying child, see Rule 8. H and r block e file If you are a qualifying child of another taxpayer, you cannot claim the EIC. H and r block e file This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. H and r block e file Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). H and r block e file Example. H and r block e file You lived with your mother all year. H and r block e file You are age 26, unmarried, and permanently and totally disabled. H and r block e file Your only income was from a community center where you went three days a week to answer telephones. H and r block e file You earned $5,000 for the year and provided more than half of your own support. H and r block e file Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. H and r block e file She can claim the EIC if she meets all the other requirements. H and r block e file Because you are a qualifying child of your mother, you cannot claim the EIC. H and r block e file This is so even if your mother cannot or does not claim the EIC. H and r block e file Joint returns. H and r block e file   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. H and r block e file   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. H and r block e file But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. H and r block e file Child of person not required to file a return. H and r block e file   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. H and r block e file Example 1—return not required. H and r block e file You lived all year with your father. H and r block e file You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. H and r block e file You have no other income, no children, and provided more than half of your own support. H and r block e file Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. H and r block e file As a result, you are not your father's qualifying child. H and r block e file You can claim the EIC if you meet all the other requirements to do so. H and r block e file Example 2—return filed to get refund of tax withheld. H and r block e file The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. H and r block e file He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. H and r block e file As a result, you are not your father's qualifying child. H and r block e file You can claim the EIC if you meet all the other requirements to do so. H and r block e file Example 3—return filed to get EIC. H and r block e file The facts are the same as in Example 2 except your father claimed the EIC on his return. H and r block e file Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. H and r block e file As a result, you are your father's qualifying child. H and r block e file You cannot claim the EIC. H and r block e file Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. H and r block e file If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). H and r block e file United States. H and r block e file   This means the 50 states and the District of Columbia. H and r block e file It does not include Puerto Rico or U. H and r block e file S. H and r block e file possessions such as Guam. H and r block e file Homeless shelter. H and r block e file   Your home can be any location where you regularly live. H and r block e file You do not need a traditional home. H and r block e file If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. H and r block e file Military personnel stationed outside the United States. H and r block e file   U. H and r block e file S. H and r block e file military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. H and r block e file Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. H and r block e file You need to know the amount of your earned income to see if you meet the rule in this chapter. H and r block e file You also need to know that amount to figure your EIC. H and r block e file Rule 15—Earned Income Limits 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. H and r block e file Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. H and r block e file Employee pay is earned income only if it is taxable. H and r block e file Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. H and r block e file But there is an exception for nontaxable combat pay, which you can choose to include in earned income. H and r block e file Earned income is explained in detail in Rule 7 in chapter 1. H and r block e file Figuring earned income. H and r block e file   If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions. H and r block e file   Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b or the Form 1040A instructions for lines 38a and 38b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b. H and r block e file   When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). H and r block e file You will then reduce that amount by any amount included on that line and described in the following list. H and r block e file Scholarship or fellowship grants not reported on a Form W-2. H and r block e file A scholarship or fellowship grant that was not reported to you on a Form W-2 is not considered earned income for the earned income credit. H and r block e file Inmate's income. H and r block e file Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. H and r block e file This includes amounts received for work performed while in a work release program or while in a halfway house. H and r block e file If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “PRI” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). H and r block e file Pension or annuity from deferred compensation plans. H and r block e file A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is not considered earned income for the earned income credit. H and r block e file If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “DFC” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). H and r block e file This amount may be reported in box 11 of your Form W-2. H and r block e file If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. H and r block e file Clergy. H and r block e file   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also re
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The H And R Block E File

H and r block e file 13. H and r block e file   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. H and r block e file Wage limit. H and r block e file Federal Income Tax WithholdingNew Form W-4 for 2014. H and r block e file Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. H and r block e file Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. H and r block e file  The employee tax rate for social security is 6. H and r block e file 2%. H and r block e file Previously, the employee tax rate for social security was 4. H and r block e file 2%. H and r block e file The employer tax rate for social security remains unchanged at 6. H and r block e file 2%. H and r block e file The social security wage base limit is $113,700. H and r block e file The Medicare tax rate is 1. H and r block e file 45% each for the employee and employer, unchanged from 2012. H and r block e file There is no wage base limit for Medicare tax. H and r block e file Additional Medicare Tax. H and r block e file  In addition to withholding Medicare tax at 1. H and r block e file 45%, you must withhold a 0. H and r block e file 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H and r block e file You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. H and r block e file Additional Medicare Tax is only imposed on the employee. H and r block e file There is no employer share of Additional Medicare Tax. H and r block e file All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. H and r block e file For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. H and r block e file For more information on Additional Medicare Tax, visit IRS. H and r block e file gov and enter “Additional Medicare Tax” in the search box. H and r block e file Leave-based donation programs to aid victims of Hurricane Sandy. H and r block e file  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. H and r block e file The donated leave will not be included in the income or wages of the employee. H and r block e file The employer may deduct the cash payments as business expenses or charitable contributions. H and r block e file For more information, see Notice 2012-69, 2012-51 I. H and r block e file R. H and r block e file B. H and r block e file 712, available at www. H and r block e file irs. H and r block e file gov/irb/2012-51_IRB/ar09. H and r block e file html. H and r block e file Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. H and r block e file  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. H and r block e file Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. H and r block e file Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. H and r block e file For more information, visit IRS. H and r block e file gov and enter “work opportunity credit” in the search box. H and r block e file What's New for 2014 Social security and Medicare tax for 2014. H and r block e file  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). H and r block e file The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). H and r block e file There is no limit on the amount of wages subject to Medicare tax. H and r block e file Reminders Additional employment tax information for farmers. H and r block e file  See Publication 51 (Circular A) for more detailed guidance on employment taxes. H and r block e file For the latest information about employment tax developments impacting farmers, go to www. H and r block e file irs. H and r block e file gov/pub51. H and r block e file Correcting a previously filed Form 943. H and r block e file  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. H and r block e file Form 943-X is filed separately from Form 943. H and r block e file For more information on correcting Form 943, see the Instructions for Form 943-X. H and r block e file Federal tax deposits must be made by electronic funds transfer. H and r block e file  You must use electronic funds transfer to make all federal tax deposits. H and r block e file Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). H and r block e file If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. H and r block e file Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. H and r block e file EFTPS is a free service provided by the Department of Treasury. H and r block e file Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. H and r block e file For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). H and r block e file To get more information about EFTPS or to enroll in EFTPS, visit www. H and r block e file eftps. H and r block e file gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). H and r block e file Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. H and r block e file Important Dates for 2014 You should take the action indicated by the dates listed. H and r block e file See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. H and r block e file Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. H and r block e file For these dates, see Publication 509, Tax Calendars (For use in 2014). H and r block e file Note. H and r block e file  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. H and r block e file A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. H and r block e file For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. H and r block e file S. H and r block e file Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. H and r block e file See Private delivery services in Publication 51 (Circular A). H and r block e file Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. H and r block e file Statewide holidays no longer apply. H and r block e file For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). H and r block e file Fiscal year taxpayers. H and r block e file  The due dates listed below apply whether you use a calendar or a fiscal year. H and r block e file By January 31. H and r block e file   File Form 943 with the IRS. H and r block e file If you deposited all Form 943 taxes when due, you have 10 additional days to file. H and r block e file Furnish each employee with a completed Form W-2, Wage and Tax Statement. H and r block e file Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). H and r block e file File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. H and r block e file If you deposited all the FUTA tax when due, you have 10 additional days to file. H and r block e file File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. H and r block e file If you deposited all Form 945 taxes when due, you have 10 additional days to file. H and r block e file By February 15. H and r block e file  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. H and r block e file On February 16. H and r block e file  Any Form W-4 claiming exemption from withholding for the previous year has now expired. H and r block e file Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. H and r block e file If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. H and r block e file If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. H and r block e file By February 28. H and r block e file   File paper Forms 1099 and 1096. H and r block e file File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. H and r block e file S. H and r block e file Information Returns, with the IRS. H and r block e file For electronically filed returns, see By March 31 below. H and r block e file File paper Forms W-2 and W-3. H and r block e file File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). H and r block e file For electronically filed returns, see By March 31 below. H and r block e file By March 31. H and r block e file   File electronic Forms W-2 and 1099. H and r block e file File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. H and r block e file For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. H and r block e file socialsecurity. H and r block e file gov/employer. H and r block e file For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. H and r block e file By April 30, July 31, October 31, and January 31. H and r block e file   Deposit FUTA taxes. H and r block e file Deposit FUTA tax due if it is more than $500. H and r block e file Before December 1. H and r block e file  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. H and r block e file Introduction You are generally required to withhold federal income tax from the wages of your employees. H and r block e file You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). H and r block e file You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H and r block e file This chapter includes information about these taxes. H and r block e file You must also pay self-employment tax on your net earnings from farming. H and r block e file See chapter 12 for information on self-employment tax. H and r block e file Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. H and r block e file Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. H and r block e file Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. H and r block e file Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. H and r block e file Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. H and r block e file Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). H and r block e file Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). H and r block e file Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. H and r block e file For more information, see Publication 51 (Circular A). H and r block e file Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. H and r block e file This is so even when you give the employee freedom of action. H and r block e file What matters is that you have the right to control the details of how the services are performed. H and r block e file You are responsible for withholding and paying employment taxes for your employees. H and r block e file You are also required to file employment tax returns. H and r block e file These requirements do not apply to amounts that you pay to independent contractors. H and r block e file See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. H and r block e file If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. H and r block e file Special rules apply to crew leaders. H and r block e file See Crew Leaders , later. H and r block e file Employer identification number (EIN). H and r block e file   If you have employees, you must have an EIN. H and r block e file If you do not have an EIN, you may apply for one online. H and r block e file Go to IRS. H and r block e file gov and click on the Apply for an EIN Online link under Tools. H and r block e file You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). H and r block e file The hours of operation for both numbers are Monday–Friday form 7:00 a. H and r block e file m. H and r block e file –7:00 p. H and r block e file m. H and r block e file local time (Alaska and Hawaii follow Pacific time). H and r block e file You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. H and r block e file Employee's social security number (SSN). H and r block e file   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). H and r block e file Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). H and r block e file It is also available from the SSA's website at www. H and r block e file socialsecurity. H and r block e file gov. H and r block e file   The employee must furnish evidence of age, identity, and U. H and r block e file S. H and r block e file citizenship or lawful immigration status permitting employment with the Form SS-5. H and r block e file An employee who is age 18 or older must appear in person with this evidence at an SSA office. H and r block e file Form I-9. H and r block e file    You must verify that each new employee is legally eligible to work in the United States. H and r block e file This includes completing the Form I-9, Employment Eligibility Verification. H and r block e file Form I-9 is available from the U. H and r block e file S. H and r block e file Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. H and r block e file Form I-9 is also available from the USCIS website at www. H and r block e file uscis. H and r block e file gov. H and r block e file You can also contact the USCIS at 1-800-375-5283 for more information. H and r block e file New hire reporting. H and r block e file   You are required to report any new employee to a designated state new hire registry. H and r block e file Many states accept a copy of Form W-4 with employer information added. H and r block e file Visit the Office of Child Support Enforcement website at www. H and r block e file acf. H and r block e file hhs. H and r block e file gov/programs/cse/newhire for more information. H and r block e file Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. H and r block e file However, certain exemptions may apply to wages paid to your child, spouse, or parent. H and r block e file Exemptions for your child. H and r block e file   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. H and r block e file However, see Nonexempt services of a child or spouse , later. H and r block e file Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. H and r block e file Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. H and r block e file Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. H and r block e file Exemptions for your spouse. H and r block e file   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. H and r block e file   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. H and r block e file Nonexempt services of a child or spouse. H and r block e file   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. H and r block e file A corporation, even if it is controlled by you. H and r block e file A partnership, even if you are a partner. H and r block e file This does not apply to wages paid to your child if each partner is a parent of the child. H and r block e file An estate or trust, even if it is the estate of a deceased parent. H and r block e file In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. H and r block e file Exemptions for your parent. H and r block e file   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. H and r block e file Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. H and r block e file You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. H and r block e file You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. H and r block e file   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. H and r block e file Qualified joint venture. H and r block e file   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. H and r block e file For more information about qualified joint ventures, see chapter 12. H and r block e file Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. H and r block e file Social security and Medicare taxes. H and r block e file   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. H and r block e file The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. H and r block e file The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. H and r block e file Federal income tax withholding. H and r block e file   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. H and r block e file Federal unemployment (FUTA) tax. H and r block e file   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. H and r block e file The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. H and r block e file Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. H and r block e file   The farmer is the employer of workers furnished by a crew leader in all other situations. H and r block e file In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. H and r block e file For example, some farmers employ individuals to recruit farmworkers exclusively for them. H and r block e file Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. H and r block e file The farmer is the employer in these cases. H and r block e file For information about common-law employees, see section 1 of Publication 15-A. H and r block e file For information about crew leaders, see the Department of Labor website at www. H and r block e file dol. H and r block e file gov/whd/regs/compliance/whdfs49. H and r block e file htm. H and r block e file Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. H and r block e file You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). H and r block e file The $150 test applies separately to each farmworker that you employ. H and r block e file If you employ a family of workers, each member is treated separately. H and r block e file Do not count wages paid by other employers. H and r block e file You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). H and r block e file If the $2,500 test for the group is not met, the $150 test for an employee still applies. H and r block e file Exceptions. H and r block e file   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. H and r block e file However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. H and r block e file   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. H and r block e file   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. H and r block e file Religious exemption. H and r block e file   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. H and r block e file This exemption is available only if both the employee and the employer are members of the group or division. H and r block e file   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. H and r block e file Cash wages. H and r block e file   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. H and r block e file Cash wages include checks, money orders, and any kind of money or cash. H and r block e file   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. H and r block e file Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. H and r block e file For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. H and r block e file socialsecurity. H and r block e file gov. H and r block e file Noncash wages. H and r block e file    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. H and r block e file Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. H and r block e file However, they are subject to these taxes if the substance of the transaction is a cash payment. H and r block e file For information on lodging provided as a condition of employment, see Publication 15-B. H and r block e file   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. H and r block e file Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). H and r block e file Tax rates and social security wage limit. H and r block e file   For 2013, the employer and the employee will pay the following taxes. H and r block e file The employer and employee each pay 6. H and r block e file 2% of cash wages for social security tax (old-age, survivors, and disability insurance). H and r block e file The employer and employee each pay 1. H and r block e file 45% of cash wages for Medicare tax (hospital insurance). H and r block e file The employee pays 0. H and r block e file 9% of cash wages in excess of $200,000 for Additional Medicare Tax. H and r block e file Wage limit. H and r block e file   The limit on wages subject to the social security tax for 2013 is $113,700. H and r block e file There is no limit on wages subject to the Medicare tax. H and r block e file All covered wages are subject to the Medicare tax. H and r block e file Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. H and r block e file Paying employee's share. H and r block e file   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. H and r block e file It is additional income to the employee. H and r block e file You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. H and r block e file Example. H and r block e file Jane operates a small family fruit farm. H and r block e file She employs day laborers in the picking season to enable her to timely get her crop to market. H and r block e file She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. H and r block e file When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). H and r block e file For 2013, Jane paid Mary $1,000 during the year. H and r block e file Susan enters $1,076. H and r block e file 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. H and r block e file 50 social security and Medicare taxes paid for Mary). H and r block e file She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. H and r block e file Additional Medicare Tax. H and r block e file   In addition to withholding Medicare tax at 1. H and r block e file 45%, you must withhold a 0. H and r block e file 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H and r block e file You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. H and r block e file Additional Medicare Tax is only imposed on the employee. H and r block e file There is no employer share of Additional Medicare Tax. H and r block e file All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. H and r block e file   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). H and r block e file For more information on Additional Medicare Tax, visit IRS. H and r block e file gov and enter “Additional Medicare Tax” in the search box. H and r block e file Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. H and r block e file Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. H and r block e file The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. H and r block e file Form W-4. H and r block e file   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. H and r block e file In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. H and r block e file An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. H and r block e file   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. H and r block e file   You should give each new employee a Form W-4 as soon as you hire the employee. H and r block e file For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. H and r block e file Have the employee complete and return the form to you before the first payday. H and r block e file If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. H and r block e file New Form W-4 for 2014. H and r block e file   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. H and r block e file Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. H and r block e file You cannot accept substitute Forms W-4 developed by employees. H and r block e file How to figure withholding. H and r block e file   You can use one of several methods to determine the amount to withhold. H and r block e file The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. H and r block e file Publication 51 (Circular A) also contains additional information about federal income tax withholding. H and r block e file Nonemployee compensation. H and r block e file   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. H and r block e file However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. H and r block e file For more information, see the Instructions for Form 1099-MISC. H and r block e file Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. H and r block e file However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. H and r block e file You meet the notification requirement by giving each employee any of the following. H and r block e file Form W-2, which contains EIC notification on the back of Copy B. H and r block e file A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. H and r block e file Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). H and r block e file Your own written statement with the exact wording of Notice 797. H and r block e file For more information, see Publication 51 (Circular A). H and r block e file Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. H and r block e file You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. H and r block e file If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. H and r block e file You must also pay the employer's share of social security and Medicare taxes. H and r block e file There is no employer share of Additional Medicare Tax. H and r block e file Form 943. H and r block e file   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. H and r block e file Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). H and r block e file Deposits. H and r block e file   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. H and r block e file However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. H and r block e file   For more information on deposit rules, see Publication 51 (Circular A). H and r block e file Electronic deposit requirement. H and r block e file   You must use electronic funds transfer to make all federal tax deposits. H and r block e file Generally, electronic funds transfers are made using EFTPS. H and r block e file If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. H and r block e file Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. H and r block e file EFTPS is a free service provided by the Department of Treasury. H and r block e file Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. H and r block e file   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). H and r block e file To get more information about EFTPS or to enroll in EFTPS, visit www. H and r block e file eftps. H and r block e file gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). H and r block e file Additional information about EFTPS is also available in Publication 966. H and r block e file Form W-2. H and r block e file   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. H and r block e file However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. H and r block e file The date the employee requests the form. H and r block e file The date you make your final payment of wages to the employee. H and r block e file Compensation paid to H-2A visa holders. H and r block e file   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2. H and r block e file Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. H and r block e file   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. H and r block e file In this case, the worker must give the employer a completed Form W-4. H and r block e file Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. H and r block e file   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. H and r block e file For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. H and r block e file Trust fund recovery penalty. H and r block e file   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. H and r block e file A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. H and r block e file A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. H and r block e file   Willfully means voluntarily, consciously, and intentionally. H and r block e file Paying other expenses of the business instead of the taxes due is acting willfully. H and r block e file Consequences of treating an employee as an independent contractor. H and r block e file   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. H and r block e file See Publication 15-A for more information. H and r block e file Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. H and r block e file You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. H and r block e file You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. H and r block e file These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. H and r block e file See Family Employees , earlier. H and r block e file Alien farmworkers. H and r block e file   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. H and r block e file However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. H and r block e file Commodity wages. H and r block e file   Payments in kind for farm labor are not cash wages. H and r block e file Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. H and r block e file Tax rate and credit. H and r block e file   The gross FUTA tax rate is 6. H and r block e file 0% of the first $7,000 cash wages you pay to each employee during the year. H and r block e file However, you are given a credit of up to 5. H and r block e file 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. H and r block e file If your state tax rate (experience rate) is less than 5. H and r block e file 4%, you may still be allowed the full 5. H and r block e file 4% credit. H and r block e file   If you do not pay the state tax, you cannot take the credit. H and r block e file If you are exempt from state unemployment tax for any reason, the full 6. H and r block e file 0% rate applies. H and r block e file See the Instructions for Form 940 for additional information. H and r block e file More information. H and r block e file   For more information on FUTA tax, see Publication 51 (Circular A). H and r block e file Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. H and r block e file It must not be collected or deducted from the wages of your employees. H and r block e file Form 940. H and r block e file   Report FUTA tax on Form 940. H and r block e file The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). H and r block e file Deposits. H and r block e file   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. H and r block e file If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. H and r block e file You can add it to the tax for the next quarter. H and r block e file If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. H and r block e file If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. H and r block e file Electronic deposit requirement. H and r block e file   You must use electronic funds transfer to make all federal tax deposits. H and r block e file Generally, electronic funds transfers are made using EFTPS. H and r block e file If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. H and r block e file Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. H and r block e file EFTPS is a free service provided by the Department of Treasury. H and r block e file Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. H and r block e file   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). H and r block e file To get more information about EFTPS or to enroll in EFTPS, visit www. H and r block e file eftps. H and r block e file gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). H and r block e file Additional information about EFTPS is also available in Publication 966. H and r block e file Prev  Up  Next   Home   More Online Publications