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Printable 1040ez Pdf

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Printable 1040ez Pdf

Printable 1040ez pdf Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Printable 1040ez pdf Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. Printable 1040ez pdf , Withholding adjustment for nonresident alien employees. Printable 1040ez pdf Assistance (see Tax help) C COBRA premium assistance credit, Reminders COBRA Premium Assistance Credit, COBRA premium assistance credit. Printable 1040ez pdf Commodity wages, Commodity wages. Printable 1040ez pdf Crew leaders, Crew Leaders, 10. Printable 1040ez pdf Federal Unemployment (FUTA) Tax D Deposit Penalties, Deposit Penalties Deposit rules Electronic funds transfer, 7. Printable 1040ez pdf Depositing Taxes Lookback period, Lookback period. Printable 1040ez pdf Differential wage payments, Reminders Disregarded entities, Reminders E Electronic deposits, Electronic deposit requirement. Printable 1040ez pdf Electronic payment, Reminders Electronic reporting, Calendar Employee defined, 2. Printable 1040ez pdf Who Are Employees? Employer identification number (EIN), Employer identification number (EIN). Printable 1040ez pdf Employers of farmworkers, 2. Printable 1040ez pdf Who Are Employees? Exemption from withholding, Exemption from federal income tax withholding. Printable 1040ez pdf F Farmworkers Crew leaders, Crew Leaders Defined, 2. Printable 1040ez pdf Who Are Employees? Federal unemployment (FUTA) taxes, 10. Printable 1040ez pdf Federal Unemployment (FUTA) Tax Forms 843, Form 843. Printable 1040ez pdf 940, 10. Printable 1040ez pdf Federal Unemployment (FUTA) Tax 943, 8. Printable 1040ez pdf Form 943 943-X, Prior Year Adjustments I-9, Reminders W-2, Filing corrections to Forms W-2 and W-3. Printable 1040ez pdf W-4, Reminders, Form W-4. Printable 1040ez pdf W-4(SP), Reminders, Form W-4. Printable 1040ez pdf H H-2A visa holders, Compensation paid to H-2A visa holders. Printable 1040ez pdf Household employees Employment tax withholding, Household employees. Printable 1040ez pdf I Income tax withholding How to figure, How To Figure Federal Income Tax Withholding Percentage method, 13. Printable 1040ez pdf Federal Income Tax Withholding Methods Wage bracket method, 13. Printable 1040ez pdf Federal Income Tax Withholding Methods Who must withhold, 5. Printable 1040ez pdf Federal Income Tax Withholding Independent contractor, 2. Printable 1040ez pdf Who Are Employees? L Lookback period, Lookback period. Printable 1040ez pdf N Noncash wages, Commodity wages. Printable 1040ez pdf P Penalties, Deposit Penalties Prior year adjustments, Prior Year Adjustments Publications (see Tax help) Q Qualified subchapter S subsidiaries (QSubs), Reminders R Reconciling Forms W-2, W-3, and 943, 11. Printable 1040ez pdf Reconciling Wage Reporting Forms Reconciling wage reporting forms, 11. Printable 1040ez pdf Reconciling Wage Reporting Forms S Share farmers, Share farmers. Printable 1040ez pdf Social security and Medicare withholding, 4. Printable 1040ez pdf Social Security and Medicare Taxes Social security number (SSN), Social security number (SSN). Printable 1040ez pdf Spouses who own and operate a business together , Business Owned and Operated by Spouses Supplemental wages, Supplemental wages. Printable 1040ez pdf T Tax help, How To Get Tax Help Taxpayer identification number, 1. Printable 1040ez pdf Taxpayer Identification Numbers Trust fund recovery penalty, Trust fund recovery penalty. Printable 1040ez pdf TTY/TDD information, How To Get Tax Help W Withholding Income tax, 5. Printable 1040ez pdf Federal Income Tax Withholding Nonresident aliens, Withholding adjustment for nonresident alien employees. Printable 1040ez pdf Supplemental wages, Supplemental wages. Printable 1040ez pdf Prev  Up     Home   More Online Publications
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The Printable 1040ez Pdf

Printable 1040ez pdf 5. Printable 1040ez pdf   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. Printable 1040ez pdf You may be able to reduce your federal income tax by claiming one or more of these credits. Printable 1040ez pdf Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. Printable 1040ez pdf For more information, see Publication 524, Credit for the Elderly or the Disabled. Printable 1040ez pdf You can take the credit only if you file Form 1040 or Form 1040A. Printable 1040ez pdf You cannot take the credit if you file Form 1040EZ or Form 1040NR. Printable 1040ez pdf Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Printable 1040ez pdf You are a qualified individual. Printable 1040ez pdf Your income is not more than certain limits. Printable 1040ez pdf  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Printable 1040ez pdf   Qualified Individual You are a qualified individual for this credit if you are a U. Printable 1040ez pdf S. Printable 1040ez pdf citizen or resident alien, and either of the following applies. Printable 1040ez pdf You were age 65 or older at the end of 2013. Printable 1040ez pdf You were under age 65 at the end of 2013 and all three of the following statements are true. Printable 1040ez pdf You retired on permanent and total disability (explained later). Printable 1040ez pdf You received taxable disability income for 2013. Printable 1040ez pdf On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Printable 1040ez pdf Age 65. Printable 1040ez pdf You are considered to be age 65 on the day before your 65th birthday. Printable 1040ez pdf Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Printable 1040ez pdf Figure 5-A. Printable 1040ez pdf Are You a Qualified Individual? This image is too large to be displayed in the current screen. Printable 1040ez pdf Please click the link to view the image. Printable 1040ez pdf Figure 5-A, Are you a qualified individual? U. Printable 1040ez pdf S. Printable 1040ez pdf citizen or resident alien. Printable 1040ez pdf   You must be a U. Printable 1040ez pdf S. Printable 1040ez pdf citizen or resident alien (or be treated as a resident alien) to take the credit. Printable 1040ez pdf Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Printable 1040ez pdf Exceptions. Printable 1040ez pdf   You may be able to take the credit if you are a nonresident alien who is married to a U. Printable 1040ez pdf S. Printable 1040ez pdf citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Printable 1040ez pdf S. Printable 1040ez pdf resident alien. Printable 1040ez pdf If you make that choice, both you and your spouse are taxed on your worldwide income. Printable 1040ez pdf   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Printable 1040ez pdf S. Printable 1040ez pdf citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Printable 1040ez pdf S. Printable 1040ez pdf resident alien for the entire year. Printable 1040ez pdf In that case, you may be allowed to take the credit. Printable 1040ez pdf   For information on these choices, see chapter 1 of Publication 519, U. Printable 1040ez pdf S. Printable 1040ez pdf Tax Guide for Aliens. Printable 1040ez pdf Married persons. Printable 1040ez pdf   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Printable 1040ez pdf However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Printable 1040ez pdf Head of household. Printable 1040ez pdf   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. Printable 1040ez pdf See Publication 524 and Publication 501. Printable 1040ez pdf Under age 65. Printable 1040ez pdf   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). Printable 1040ez pdf You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Printable 1040ez pdf You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. Printable 1040ez pdf   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Printable 1040ez pdf If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Printable 1040ez pdf Permanent and total disability. Printable 1040ez pdf   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Printable 1040ez pdf A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Printable 1040ez pdf See Physician's statement , later. Printable 1040ez pdf Substantial gainful activity. Printable 1040ez pdf   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Printable 1040ez pdf   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Printable 1040ez pdf   Substantial gainful activity is not work you do to take care of yourself or your home. Printable 1040ez pdf It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Printable 1040ez pdf However, doing this kind of work may show that you are able to engage in substantial gainful activity. Printable 1040ez pdf    Figure 5-B. Printable 1040ez pdf Income Limits IF your filing status is. Printable 1040ez pdf . Printable 1040ez pdf . Printable 1040ez pdf THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. Printable 1040ez pdf . Printable 1040ez pdf . Printable 1040ez pdf OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Printable 1040ez pdf . Printable 1040ez pdf . Printable 1040ez pdf single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Printable 1040ez pdf Physician's statement. Printable 1040ez pdf   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Printable 1040ez pdf   You do not have to file this statement with your tax return, but you must keep it for your records. Printable 1040ez pdf The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Printable 1040ez pdf Veterans. Printable 1040ez pdf   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Printable 1040ez pdf VA Form 21-0172 must be signed by a person authorized by the VA to do so. Printable 1040ez pdf You can get this form from your local VA regional office. Printable 1040ez pdf Physician's statement obtained in earlier year. Printable 1040ez pdf   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Printable 1040ez pdf For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Printable 1040ez pdf If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Printable 1040ez pdf   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. Printable 1040ez pdf Disability income. Printable 1040ez pdf   If you are under age 65, you must also have taxable disability income to qualify for the credit. Printable 1040ez pdf   Disability income must meet the following two requirements. Printable 1040ez pdf It must be paid under your employer's accident or health plan or pension plan. Printable 1040ez pdf It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. Printable 1040ez pdf Payments that are not disability income. Printable 1040ez pdf   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Printable 1040ez pdf Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Printable 1040ez pdf   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Printable 1040ez pdf Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Printable 1040ez pdf Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Printable 1040ez pdf Figuring the credit yourself. Printable 1040ez pdf   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Printable 1040ez pdf Next, fill out Schedule R (Form 1040A or 1040), Part III. Printable 1040ez pdf Credit figured for you. Printable 1040ez pdf   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). Printable 1040ez pdf If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Printable 1040ez pdf Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Printable 1040ez pdf The credit can be up to 35% of your expenses. Printable 1040ez pdf To qualify, you must pay these expenses so you can work or look for work. Printable 1040ez pdf If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. Printable 1040ez pdf If the correct information is not shown, the credit may be reduced or disallowed. Printable 1040ez pdf You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. Printable 1040ez pdf For more information, see Publication 503, Child and Dependent Care Expenses. Printable 1040ez pdf Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. Printable 1040ez pdf The EIC is available to persons with or without a qualifying child. Printable 1040ez pdf Credit has no effect on certain welfare benefits. Printable 1040ez pdf   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Printable 1040ez pdf These programs include the following. Printable 1040ez pdf Medicaid and supplemental security income (SSI). Printable 1040ez pdf Supplemental Nutrition Assistance Program (food stamps). Printable 1040ez pdf Low-income housing. Printable 1040ez pdf Temporary Assistance for Needy Families (TANF). Printable 1040ez pdf  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Printable 1040ez pdf Check with your local benefit coordinator to find out if your refund will affect your benefits. Printable 1040ez pdf Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. Printable 1040ez pdf The specific rules you must meet depend on whether you have a qualifying child. Printable 1040ez pdf If you have a qualifying child, the rules in Parts A, B, and D apply to you. Printable 1040ez pdf If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Printable 1040ez pdf  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. Printable 1040ez pdf You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). Printable 1040ez pdf The sections that follow provide additional information for some of the rules. Printable 1040ez pdf Adjusted gross income (AGI). Printable 1040ez pdf   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. Printable 1040ez pdf Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Printable 1040ez pdf Table 5-1. Printable 1040ez pdf Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Printable 1040ez pdf Second, you must meet all the rules in one of these columns, whichever applies. Printable 1040ez pdf Third, you must meet the rule in this column. Printable 1040ez pdf Part A. Printable 1040ez pdf  Rules for Everyone Part B. Printable 1040ez pdf  Rules If You Have a Qualifying Child Part C. Printable 1040ez pdf  Rules If You Do Not Have a Qualifying Child Part D. Printable 1040ez pdf  Figuring and Claiming the EIC 1. Printable 1040ez pdf 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. Printable 1040ez pdf 2. Printable 1040ez pdf You must have a valid social security number. Printable 1040ez pdf  3. Printable 1040ez pdf Your filing status cannot be “Married filing separately. Printable 1040ez pdf ” 4. Printable 1040ez pdf You must be a U. Printable 1040ez pdf S. Printable 1040ez pdf citizen or resident alien all year. Printable 1040ez pdf  5. Printable 1040ez pdf You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Printable 1040ez pdf  6. Printable 1040ez pdf Your investment income must be $3,300 or less. Printable 1040ez pdf  7. Printable 1040ez pdf You must have earned income. Printable 1040ez pdf 8. Printable 1040ez pdf Your child must meet the relationship, age, residency, and joint return tests. Printable 1040ez pdf  9. Printable 1040ez pdf Your qualifying child cannot be used by more than one person to claim the EIC. Printable 1040ez pdf  10. Printable 1040ez pdf You generally cannot be a qualifying child of another person. Printable 1040ez pdf 11. Printable 1040ez pdf You must be at least age 25 but under age 65. Printable 1040ez pdf  12. Printable 1040ez pdf You cannot be the dependent of another person. Printable 1040ez pdf  13. Printable 1040ez pdf You generally cannot be a qualifying child of another person. Printable 1040ez pdf  14. Printable 1040ez pdf You must have lived in the United States more than half of the year. Printable 1040ez pdf 15. Printable 1040ez pdf 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. Printable 1040ez pdf Social security number. Printable 1040ez pdf   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). Printable 1040ez pdf Any qualifying child listed on Schedule EIC also must have a valid SSN. Printable 1040ez pdf (See Qualifying child , later, if you have a qualifying child. Printable 1040ez pdf )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Printable 1040ez pdf An example of a federally funded benefit is Medicaid. Printable 1040ez pdf Investment income. Printable 1040ez pdf   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Printable 1040ez pdf If your investment income is more than $3,300, you cannot claim the credit. Printable 1040ez pdf For most people, investment income is the total of the following amounts. Printable 1040ez pdf Taxable interest (line 8a of Form 1040 or 1040A). Printable 1040ez pdf Tax-exempt interest (line 8b of Form 1040 or 1040A). Printable 1040ez pdf Dividend income (line 9a of Form 1040 or 1040A). Printable 1040ez pdf Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Printable 1040ez pdf  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Printable 1040ez pdf   For more information about investment income, see Publication 596, Earned Income Credit. Printable 1040ez pdf Earned income. Printable 1040ez pdf   Under Rule 7, you must have earned income to claim the EIC. Printable 1040ez pdf Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. Printable 1040ez pdf Earned income includes all of the following types of income. Printable 1040ez pdf Wages, salaries, tips, and other taxable employee pay. Printable 1040ez pdf Employee pay is earned income only if it is taxable. Printable 1040ez pdf Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Printable 1040ez pdf But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Printable 1040ez pdf Net earnings from self-employment. Printable 1040ez pdf Gross income received as a statutory employee. Printable 1040ez pdf Gross income defined. Printable 1040ez pdf   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Printable 1040ez pdf Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Printable 1040ez pdf If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Printable 1040ez pdf Self-employed persons. Printable 1040ez pdf   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. Printable 1040ez pdf If you do not, you may not get all the credit to which you are entitled. Printable 1040ez pdf Disability benefits. Printable 1040ez pdf   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. Printable 1040ez pdf Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Printable 1040ez pdf Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Printable 1040ez pdf   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Printable 1040ez pdf It does not matter whether you have reached minimum retirement age. Printable 1040ez pdf If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Printable 1040ez pdf Income that is not earned income. Printable 1040ez pdf   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Printable 1040ez pdf Do not include any of these items in your earned income. Printable 1040ez pdf Workfare payments. Printable 1040ez pdf   Nontaxable workfare payments are not earned income for the EIC. Printable 1040ez pdf 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. Printable 1040ez pdf Qualifying child. Printable 1040ez pdf   Under Rule 8, your child is a qualifying child if your child meets four tests. Printable 1040ez pdf The four tests are: Relationship, Age, Residency, and Joint return. Printable 1040ez pdf   The four tests are illustrated in Figure 5-C. Printable 1040ez pdf See Publication 596 for more information about each test. Printable 1040ez pdf Figure 5-C. Printable 1040ez pdf Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Printable 1040ez pdf . Printable 1040ez pdf . Printable 1040ez pdf Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . Printable 1040ez pdf . Printable 1040ez pdf . Printable 1040ez pdf Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. Printable 1040ez pdf . Printable 1040ez pdf . Printable 1040ez pdf Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. Printable 1040ez pdf . Printable 1040ez pdf . Printable 1040ez pdf Lived with you in the United States for more than half of 2013. Printable 1040ez pdf  If the child did not live with you for the required time, see Publication 596 for more information. Printable 1040ez pdf Figuring the EIC To figure the amount of your credit, you have two choices. Printable 1040ez pdf Have the IRS figure the EIC for you. Printable 1040ez pdf If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Printable 1040ez pdf Figure the EIC yourself. Printable 1040ez pdf If you want to do this, see How To Figure the EIC Yourself in Publication 596. Printable 1040ez pdf Prev  Up  Next   Home   More Online Publications