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Search irs Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. Search irs The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. Search irs Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Search irs Exclusion or deduction. Search irs   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Search irs Your employer can tell you whether your benefit plan qualifies. Search irs To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. Search irs You cannot use Form 1040EZ. Search irs   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Search irs Therefore, you would not get an exclusion from wages. Search irs Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Search irs To claim the deduction, you must use Form 2441. Search irs   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Search irs Statement for employee. Search irs   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Search irs Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Search irs Qualifying person(s). Search irs   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. Search irs If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. Search irs Your disabled spouse who is not physically or mentally able to care for himself or herself. Search irs Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). Search irs Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. Search irs For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. Search irs Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. Search irs Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. Search irs   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Search irs   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. Search irs Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. Search irs Supplemental security income (SSI) payments. Search irs   Social security benefits do not include SSI payments, which are not taxable. Search irs Do not include these payments in your income. Search irs Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Search irs You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. Search irs Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Search irs You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Search irs For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Search irs Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Search irs Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Search irs For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. Search irs Retirement and profit-sharing plans. Search irs   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Search irs The payments must be reported as a pension or annuity. Search irs Accrued leave payment. Search irs   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Search irs The payment is not a disability payment. Search irs Include it in your income in the tax year you receive it. Search irs See Publication 525, Taxable and Nontaxable Income, for more information. Search irs Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. Search irs For information about military and government disability pensions, see Publication 525. Search irs VA disability benefits. Search irs   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. Search irs If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. Search irs   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. Search irs These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. Search irs Other Payments You may receive other payments that are related to your disability. Search irs The following payments are not taxable. Search irs Benefit payments from a public welfare fund, such as payments due to blindness. Search irs Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. Search irs Compensatory (but not punitive) damages for physical injury or physical sickness. Search irs Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. Search irs Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Search irs Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. Search irs Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Search irs More detailed information can be found in Publication 525. Search irs Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. Search irs Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. Search irs These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Search irs This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. Search irs For more information, see Publication 525. Search irs Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. Search irs You must use Schedule A (Form 1040) to itemize your deductions. Search irs See your form instructions for information on the standard deduction and the deductions you can itemize. Search irs The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. Search irs Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. Search irs Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. Search irs They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. Search irs You can deduct only the amount of your medical and dental expenses that is more than 10% (7. Search irs 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. Search irs The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. Search irs For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). Search irs Artificial limbs, contact lenses, eyeglasses, and hearing aids. Search irs The part of the cost of Braille books and magazines that is more than the price of regular printed editions. Search irs Cost and repair of special telephone equipment for hearing-impaired persons. Search irs Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. Search irs ” Cost and care of a guide dog or other animal aiding a person with a physical disability. Search irs Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. Search irs This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. Search irs Premiums for qualified long-term care insurance, up to certain amounts. Search irs Improvements to a home that do not increase its value if the main purpose is medical care. Search irs An example is constructing entrance or exit ramps. Search irs Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. Search irs See Publication 502 for more information. Search irs Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. Search irs If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. Search irs 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. Search irs You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Search irs Impairment-related expenses defined. Search irs   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Search irs Publication 502 contains more detailed information. Search irs Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. Search irs Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. Search irs To qualify, you must pay these expenses so you can work or look for work. Search irs The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Search irs You can claim the credit on Form 1040 or 1040A. Search irs You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Search irs You figure the credit on Form 2441. Search irs For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. Search irs Publication 503, Child and Dependent Care Expenses, contains more detailed information. Search irs Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. Search irs S. Search irs citizen or a resident alien and either of the following apply. Search irs You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. Search irs You can claim the credit on Form 1040 or 1040A. Search irs You figure the credit on Schedule R. Search irs For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Search irs Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. Search irs Earned Income Credit This credit is based on the amount of your earned income. Search irs You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. Search irs To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. Search irs If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. Search irs You cannot use Form 1040EZ if you have a qualifying child. Search irs Qualifying child. Search irs   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. Search irs Earned income. Search irs   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Search irs However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. Search irs More information. Search irs   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. Search irs Publication 596, Earned Income Credit (EIC), contains more detailed information. Search irs Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. Search irs A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. Search irs This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. Search irs In this case you do not have to pay employment taxes on the amount you pay. Search irs But if you control what work is done and how it is done, the worker is your employee. Search irs If you possess the right to discharge a worker, that worker is generally considered to be your employee. Search irs If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. Search irs To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. Search irs Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. Search irs Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. Search irs For more information, see chapter 7 of Publication 535, Business Expenses. Search irs Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. Search irs The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. Search irs See Form 8826, Disabled Access Credit, for more information. Search irs Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Search irs One targeted group consists of vocational rehabilitation referrals. Search irs These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Search irs See Form 5884, Work Opportunity Credit. Search irs How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Search irs Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Search irs Free help with your tax return. Search irs   Free help in preparing your return is available nationwide from IRS-certified volunteers. Search irs The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Search irs The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Search irs Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Search irs Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Search irs To find the nearest VITA or TCE site, visit IRS. Search irs gov or call 1-800-906-9887. Search irs   As part of the TCE program, AARP offers the Tax-Aide counseling program. Search irs To find the nearest AARP Tax-Aide site, visit AARP's website at www. Search irs aarp. Search irs org/money/taxaide or call 1-888-227-7669. Search irs   For more information on these programs, go to IRS. Search irs gov and enter “VITA” in the search box. Search irs Internet. Search irs IRS. Search irs gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Search irs Apply for an Employer Identification Number (EIN). Search irs Go to IRS. Search irs gov and enter Apply for an EIN in the search box. Search irs Request an Electronic Filing PIN by going to IRS. Search irs gov and entering Electronic Filing PIN in the search box. Search irs Check the status of your 2013 refund with Where's My Refund? Go to IRS. Search irs gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Search irs If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Search irs Check the status of your amended return. Search irs Go to IRS. Search irs gov and enter Where's My Amended Return in the search box. Search irs Download forms, instructions, and publications, including some accessible versions. Search irs Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Search irs gov or IRS2Go. Search irs Tax return and tax account transcripts are generally available for the current year and past three years. Search irs Figure your income tax withholding with the IRS Withholding Calculator on IRS. Search irs gov. Search irs Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Search irs Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Search irs gov. Search irs Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Search irs gov or IRS2Go. Search irs Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Search irs An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Search irs Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Search irs If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Search irs Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Search irs Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Search irs gov. Search irs Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Search irs The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Search irs Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Search irs AARP offers the Tax-Aide counseling program as part of the TCE program. Search irs Visit AARP's website to find the nearest Tax-Aide location. Search irs Research your tax questions. Search irs Search publications and instructions by topic or keyword. Search irs Read the Internal Revenue Code, regulations, or other official guidance. Search irs Read Internal Revenue Bulletins. Search irs Sign up to receive local and national tax news by email. Search irs Phone. Search irs You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Search irs Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Search irs Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Search irs Call to locate the nearest volunteer help site, 1-800-906-9887. Search irs Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Search irs The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Search irs Most VITA and TCE sites offer free electronic filing. Search irs Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Search irs Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Search irs Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Search irs The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Search irs If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Search irs Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Search irs Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Search irs Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Search irs Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Search irs Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Search irs You should receive your order within 10 business days. Search irs Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Search irs Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Search irs Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Search irs Call to ask tax questions, 1-800-829-1040. Search irs Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Search irs The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Search irs These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Search irs gsa. Search irs gov/fedrelay. Search irs Walk-in. Search irs You can find a selection of forms, publications and services — in-person, face-to-face. Search irs Products. Search irs You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Search irs Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Search irs Services. Search irs You can walk in to your local TAC most business days for personal, face-to-face tax help. Search irs An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Search irs If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Search irs No appointment is necessary—just walk in. Search irs Before visiting, check www. Search irs irs. Search irs gov/localcontacts for hours of operation and services provided. Search irs Mail. Search irs You can send your order for forms, instructions, and publications to the address below. Search irs You should receive a response within 10 business days after your request is received. Search irs  Internal Revenue Service 1201 N. Search irs Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Search irs   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Search irs Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Search irs What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Search irs We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Search irs You face (or your business is facing) an immediate threat of adverse action. Search irs You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Search irs   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Search irs Here's why we can help: TAS is an independent organization within the IRS. Search irs Our advocates know how to work with the IRS. Search irs Our services are free and tailored to meet your needs. Search irs We have offices in every state, the District of Columbia, and Puerto Rico. Search irs How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Search irs irs. Search irs gov/advocate, or call us toll-free at 1-877-777-4778. Search irs How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Search irs If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Search irs irs. Search irs gov/sams. Search irs Low Income Taxpayer Clinics. Search irs   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Search irs Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Search irs Visit www. Search irs TaxpayerAdvocate. Search irs irs. Search irs gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Search irs Prev  Up  Next   Home   More Online Publications
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Information for Governmental Liaisons

Mission
The mission of the Office of Governmental Liaison and Disclosure is to improve tax administration by efficiently partnering with other government agencies and by effectively administering the Disclosure statutes.

IRS Information Sharing Programs
The IRS information sharing program saves government resources by partnering with agencies at all levels of government to enhance voluntary compliance with tax laws.

Congressional Affairs Program
The Congressional Affairs Program manages relationships with congressional representatives and staff.

Disclosure
The IRS Freedom of Information Program website contains information on contacting local IRS Disclosure Offices.

Disclosure - Protecting Federal Tax Information: A Message From The IRS
This video on disclosure awareness discusses what access to Federal Tax Information (FTI) is and how to guard it. It also covers how the disclosure of that information is protected by law.

Disclosure - Protecting Federal Tax Information: A Pocket Guide for Government Employees (PDF)
Publication 4761, Protecting Federal Tax Information: A Pocket Guide for Government Employees, is for federal, state and local agency employees who receive and use federal tax information (FTI). It provides basic disclosure concepts and warns of civil and criminal sanctions for misuse of FTI. It can be ordered by government agencies.

Safeguards Program
The Safeguards program and staff are responsible for ensuring that federal, state and local agencies receiving federal tax information protect it as if the information remained in IRS’s hands.

Page Last Reviewed or Updated: 26-Mar-2014

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Search irs Publication 596 - Introductory Material Table of Contents Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have A Child To Qualify For The EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific information? Is There Help Online? What's New for 2013 Reminders Future Developments For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www. Search irs irs. Search irs gov/pub596. Search irs What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $51,567. Search irs A tax credit usually means more money in your pocket. Search irs It reduces the amount of tax you owe. Search irs The EIC may also give you a refund. Search irs Can I Claim the EIC? To claim the EIC, you must meet certain rules. Search irs These rules are summarized in Table 1. Search irs Table 1. Search irs Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Search irs Second, you must meet all the rules in one of these columns, whichever applies. Search irs Third, you must meet the rule in this column. Search irs Chapter 1. Search irs  Rules for Everyone Chapter 2. Search irs  Rules If You Have a Qualifying Child Chapter 3. Search irs  Rules If You Do Not Have a Qualifying Child Chapter 4. Search irs  Figuring and Claiming the EIC 1. Search irs 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. Search irs 2. Search irs You must have a valid social security number. Search irs   3. Search irs Your filing status cannot be Married filing separately. Search irs   4. Search irs You must be a U. Search irs S. Search irs citizen or resident alien all year. Search irs   5. Search irs You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Search irs   6. Search irs Your investment income must be $3,300 or less. Search irs    7. Search irs You must have earned income. Search irs 8. Search irs Your child must meet the relationship, age, residency, and joint return tests. Search irs   9. Search irs Your qualifying child cannot be used by more than one person to claim the EIC. Search irs   10. Search irs You cannot be a qualifying child of another person. Search irs 11. Search irs You must be at least age 25 but under age 65. Search irs    12. Search irs You cannot be the dependent of another person. Search irs   13. Search irs You cannot be a qualifying child of another person. Search irs   14. Search irs You must have lived in the United States more than half of the year. Search irs 15. Search irs 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. Search irs Do I Need This Publication? Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. Search irs You are one of those people if any of the following statements are true for 2013. Search irs You are filing Schedule E (Form 1040). Search irs You are reporting income from the rental of personal property not used in a trade or business. Search irs You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). Search irs You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. Search irs If none of the statements above apply to you, your tax form instructions have all the information you need to find out if you can claim the EIC and to figure the amount of your EIC. Search irs You do not need this publication. Search irs But you can read it to find out whether you can take the EIC and to learn more about the EIC. Search irs Do I Have To Have A Child To Qualify For The EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $14,340 ($19,680 if married filing jointly). Search irs See chapter 3. Search irs How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure the amount of your credit, or you can figure it yourself. Search irs To figure it yourself, you can complete a worksheet in the instructions for the form you file. Search irs To find out how to have the IRS figure it for you, see chapter 4. Search irs How Can I Quickly Locate Specific information? You can use the index to look up specific information. Search irs In most cases, index entries will point you to headings, tables, or a worksheet. Search irs Is There Help Online? Yes. Search irs You can use the EITC Assistant at www. Search irs irs. Search irs gov/eitc to find out if you may be eligible for the credit. Search irs The EITC Assistant is available in English and Spanish. Search irs What's New for 2013 Earned income amount is more. Search irs The maximum amount of income you can earn and still get the credit has increased. Search irs You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). Search irs Your adjusted gross income also must be less than the amount in the above list that applies to you. Search irs For details, see Rules 1 and 15. Search irs Investment income amount is more. Search irs The maximum amount of investment income you can have and still get the credit has increased to $3,300. Search irs See Rule 6—Your Investment Income Must Be $3,300 or Less . Search irs Reminders Increased EIC on certain joint returns. Search irs . Search irs  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Search irs As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Search irs When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Search irs Earned income credit has no effect on certain welfare benefits. Search irs  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. Search irs These programs include the following. Search irs Temporary Assistance for Needy Families (TANF). Search irs Medicaid. Search irs Supplemental security income (SSI). Search irs Supplemental Nutrition Assistance Program (food stamps). Search irs Low-income housing. Search irs In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Search irs Check with your local benefit coordinator to find out if your refund will affect your benefits. Search irs Do not overlook your state credit. Search irs  If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. Search irs For a list of states that offer a state EIC, go to www. Search irs irs. Search irs gov/eitc. Search irs EIC questioned by IRS. Search irs  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Search irs We will tell you what documents to send us. Search irs These may include: birth certificates, school records, etc. Search irs The process of establishing your eligibility will delay your refund. Search irs Spanish version of Publication 596. Search irs  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. Search irs It is a Spanish translation of Publication 596. Search irs See How To Get Tax Help to find out how to order this and other IRS forms and publications. Search irs Photographs of missing children. Search irs  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Search irs Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Search irs You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Search irs Comments and suggestions. Search irs  We welcome your comments about this publication and your suggestions for future editions. Search irs You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. Search irs NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Search irs Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Search irs You can send your comments from www. Search irs irs. Search irs gov/formspubs/. Search irs Click on “More Information” and then on “Comment on Tax Forms and Publications. Search irs ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Search irs Ordering forms and publications. Search irs  Visit www. Search irs irs. Search irs gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Search irs  Internal Revenue Service 1201 N. Search irs Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Search irs  If you have a tax question, check the information available on IRS. Search irs gov or call 1-800-829-1040. Search irs We cannot answer tax questions sent to either of the above addresses. Search irs Prev  Up  Next   Home   More Online Publications