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Where To File 2009 Tax Return

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Where To File 2009 Tax Return

Where to file 2009 tax return 2. Where to file 2009 tax return   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Where to file 2009 tax return Divorce and remarriage. Where to file 2009 tax return Annulled marriages. Where to file 2009 tax return Head of household or qualifying widow(er) with dependent child. Where to file 2009 tax return Considered married. Where to file 2009 tax return Same-sex marriage. Where to file 2009 tax return Spouse died during the year. Where to file 2009 tax return Married persons living apart. Where to file 2009 tax return Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. Where to file 2009 tax return  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Where to file 2009 tax return See Same-sex marriage under Marital Status, later. Where to file 2009 tax return Introduction This chapter helps you determine which filing status to use. Where to file 2009 tax return There are five filing statuses. Where to file 2009 tax return Single. Where to file 2009 tax return Married Filing Jointly. Where to file 2009 tax return Married Filing Separately. Where to file 2009 tax return Head of Household. Where to file 2009 tax return Qualifying Widow(er) With Dependent Child. Where to file 2009 tax return If more than one filing status applies to you, choose the one that will give you the lowest tax. Where to file 2009 tax return You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). Where to file 2009 tax return You also use your filing status to determine whether you are eligible to claim certain deductions and credits. Where to file 2009 tax return Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. Where to file 2009 tax return S. Where to file 2009 tax return Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. Where to file 2009 tax return Unmarried persons. Where to file 2009 tax return   You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. Where to file 2009 tax return State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Where to file 2009 tax return Divorced persons. Where to file 2009 tax return   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Where to file 2009 tax return Divorce and remarriage. Where to file 2009 tax return   If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. Where to file 2009 tax return Annulled marriages. Where to file 2009 tax return    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. Where to file 2009 tax return You must file Form 1040X, Amended U. Where to file 2009 tax return S. Where to file 2009 tax return Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. Where to file 2009 tax return Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. Where to file 2009 tax return If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). Where to file 2009 tax return However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. Where to file 2009 tax return Head of household or qualifying widow(er) with dependent child. Where to file 2009 tax return   If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. Where to file 2009 tax return See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Where to file 2009 tax return Married persons. Where to file 2009 tax return   If you are considered married, you and your spouse can file a joint return or separate returns. Where to file 2009 tax return Considered married. Where to file 2009 tax return   You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. Where to file 2009 tax return You are married and living together as a married couple. Where to file 2009 tax return You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. Where to file 2009 tax return You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. Where to file 2009 tax return You are separated under an interlocutory (not final) decree of divorce. Where to file 2009 tax return Same-sex marriage. Where to file 2009 tax return   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Where to file 2009 tax return The term “spouse” includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Where to file 2009 tax return However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Where to file 2009 tax return For more details, see Publication 501. Where to file 2009 tax return Spouse died during the year. Where to file 2009 tax return   If your spouse died during the year, you are considered married for the whole year for filing status purposes. Where to file 2009 tax return   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Where to file 2009 tax return For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Where to file 2009 tax return   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Where to file 2009 tax return Your deceased spouse's filing status is married filing separately for that year. Where to file 2009 tax return Married persons living apart. Where to file 2009 tax return   If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. Where to file 2009 tax return If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. Where to file 2009 tax return Also, your tax may be lower, and you may be able to claim the earned income credit. Where to file 2009 tax return See Head of Household , later. Where to file 2009 tax return Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Where to file 2009 tax return To determine your marital status, see Marital Status , earlier. Where to file 2009 tax return Widow(er). Where to file 2009 tax return   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Where to file 2009 tax return You may, however, be able to use another filing status that will give you a lower tax. Where to file 2009 tax return See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Where to file 2009 tax return How to file. Where to file 2009 tax return   You can file Form 1040. Where to file 2009 tax return If you have taxable income of less than $100,000, you may be able to file Form 1040A. Where to file 2009 tax return If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Where to file 2009 tax return If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Where to file 2009 tax return Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. Where to file 2009 tax return Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. Where to file 2009 tax return On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Where to file 2009 tax return You can file a joint return even if one of you had no income or deductions. Where to file 2009 tax return If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. Where to file 2009 tax return Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. Where to file 2009 tax return If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). Where to file 2009 tax return You can choose the method that gives the two of you the lower combined tax. Where to file 2009 tax return How to file. Where to file 2009 tax return   If you file as married filing jointly, you can use Form 1040. Where to file 2009 tax return If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Where to file 2009 tax return If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Where to file 2009 tax return If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Where to file 2009 tax return Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Where to file 2009 tax return Spouse died. Where to file 2009 tax return   If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. Where to file 2009 tax return See Spouse died during the year under Marital Status, earlier, for more information. Where to file 2009 tax return   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. Where to file 2009 tax return Divorced persons. Where to file 2009 tax return   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. Where to file 2009 tax return Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Where to file 2009 tax return Accounting period. Where to file 2009 tax return   Both of you must use the same accounting period, but you can use different accounting methods. Where to file 2009 tax return See Accounting Periods and Accounting Methods in chapter 1. Where to file 2009 tax return Joint responsibility. Where to file 2009 tax return   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Where to file 2009 tax return This means that if one spouse does not pay the tax due, the other may have to. Where to file 2009 tax return Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Where to file 2009 tax return One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Where to file 2009 tax return You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. Where to file 2009 tax return Divorced taxpayer. Where to file 2009 tax return   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Where to file 2009 tax return This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Where to file 2009 tax return Relief from joint responsibility. Where to file 2009 tax return   In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Where to file 2009 tax return You can ask for relief no matter how small the liability. Where to file 2009 tax return   There are three types of relief available. Where to file 2009 tax return Innocent spouse relief. Where to file 2009 tax return Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). Where to file 2009 tax return Equitable relief. Where to file 2009 tax return    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Where to file 2009 tax return Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. Where to file 2009 tax return Signing a joint return. Where to file 2009 tax return   For a return to be considered a joint return, both spouses generally must sign the return. Where to file 2009 tax return Spouse died before signing. Where to file 2009 tax return   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Where to file 2009 tax return If neither you nor anyone else has yet been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. Where to file 2009 tax return Spouse away from home. Where to file 2009 tax return   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. Where to file 2009 tax return Injury or disease prevents signing. Where to file 2009 tax return   If your spouse cannot sign because of disease or injury and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). Where to file 2009 tax return ” Be sure to also sign in the space provided for your signature. Where to file 2009 tax return Attach a dated statement, signed by you, to the return. Where to file 2009 tax return The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. Where to file 2009 tax return Signing as guardian of spouse. Where to file 2009 tax return   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Where to file 2009 tax return Spouse in combat zone. Where to file 2009 tax return   You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf Area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. Where to file 2009 tax return Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Where to file 2009 tax return For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. Where to file 2009 tax return Other reasons spouse cannot sign. Where to file 2009 tax return    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). Where to file 2009 tax return Attach the power of attorney (or a copy of it) to your tax return. Where to file 2009 tax return You can use Form 2848, Power of Attorney and Declaration of Representative. Where to file 2009 tax return Nonresident alien or dual-status alien. Where to file 2009 tax return   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Where to file 2009 tax return However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Where to file 2009 tax return S. Where to file 2009 tax return citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Where to file 2009 tax return If you do file a joint return, you and your spouse are both treated as U. Where to file 2009 tax return S. Where to file 2009 tax return residents for the entire tax year. Where to file 2009 tax return See chapter 1 of Publication 519. Where to file 2009 tax return Married Filing Separately You can choose married filing separately as your filing status if you are married. Where to file 2009 tax return This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. Where to file 2009 tax return If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. Where to file 2009 tax return You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). Where to file 2009 tax return This can apply to you even if you are not divorced or legally separated. Where to file 2009 tax return If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. Where to file 2009 tax return The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Where to file 2009 tax return See Head of Household , later, for more information. Where to file 2009 tax return You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. Where to file 2009 tax return However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Where to file 2009 tax return This way you can make sure you are using the filing status that results in the lowest combined tax. Where to file 2009 tax return When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Where to file 2009 tax return How to file. Where to file 2009 tax return   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Where to file 2009 tax return You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. Where to file 2009 tax return You can file Form 1040. Where to file 2009 tax return If your taxable income is less than $100,000, you may be able to file Form 1040A. Where to file 2009 tax return Select this filing status by checking the box on line 3 of either form. Where to file 2009 tax return Enter your spouse's full name and SSN or ITIN in the spaces provided. Where to file 2009 tax return If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. Where to file 2009 tax return Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Where to file 2009 tax return Special Rules If you choose married filing separately as your filing status, the following special rules apply. Where to file 2009 tax return Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Where to file 2009 tax return   Your tax rate generally is higher than on a joint return. Where to file 2009 tax return Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Where to file 2009 tax return You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000). Where to file 2009 tax return If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Where to file 2009 tax return For more information about these expenses, the credit, and the exclusion, see chapter 32. Where to file 2009 tax return You cannot take the earned income credit. Where to file 2009 tax return You cannot take the exclusion or credit for adoption expenses in most cases. Where to file 2009 tax return You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. Where to file 2009 tax return You cannot exclude any interest income from qualified U. Where to file 2009 tax return S. Where to file 2009 tax return savings bonds you used for higher education expenses. Where to file 2009 tax return If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. Where to file 2009 tax return The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. Where to file 2009 tax return Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Where to file 2009 tax return If your spouse itemizes deductions, you cannot claim the standard deduction. Where to file 2009 tax return If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Where to file 2009 tax return Adjusted gross income (AGI) limits. Where to file 2009 tax return   If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. Where to file 2009 tax return Individual retirement arrangements (IRAs). Where to file 2009 tax return   You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. Where to file 2009 tax return Your deduction is reduced or eliminated if your income is more than a certain amount. Where to file 2009 tax return This amount is much lower for married individuals who file separately and lived together at any time during the year. Where to file 2009 tax return For more information, see How Much Can You Deduct in chapter 17. Where to file 2009 tax return Rental activity losses. Where to file 2009 tax return   If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income, up to $25,000. Where to file 2009 tax return This is called a special allowance. Where to file 2009 tax return However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Where to file 2009 tax return Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. Where to file 2009 tax return See Limits on Rental Losses in chapter 9. Where to file 2009 tax return Community property states. Where to file 2009 tax return   If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. Where to file 2009 tax return See Publication 555. Where to file 2009 tax return Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. Where to file 2009 tax return You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Where to file 2009 tax return This does not include any extensions. Where to file 2009 tax return A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Where to file 2009 tax return Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. Where to file 2009 tax return Exception. Where to file 2009 tax return   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Where to file 2009 tax return The personal representative has 1 year from the due date of the return (including extensions) to make the change. Where to file 2009 tax return See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. Where to file 2009 tax return Head of Household You may be able to file as head of household if you meet all the following requirements. Where to file 2009 tax return You are unmarried or “considered unmarried” on the last day of the year. Where to file 2009 tax return See Marital Status , earlier, and Considered Unmarried , later. Where to file 2009 tax return You paid more than half the cost of keeping up a home for the year. Where to file 2009 tax return A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Where to file 2009 tax return However, if the qualifying person is your dependent parent, he or she does not have to live with you. Where to file 2009 tax return See Special rule for parent , later, under Qualifying Person. Where to file 2009 tax return If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. Where to file 2009 tax return You will also receive a higher standard deduction than if you file as single or married filing separately. Where to file 2009 tax return Kidnapped child. Where to file 2009 tax return   A child may qualify you to file as head of household even if the child has been kidnapped. Where to file 2009 tax return For more information, see Publication 501. Where to file 2009 tax return How to file. Where to file 2009 tax return   If you file as head of household, you can use Form 1040. Where to file 2009 tax return If your taxable income is less than $100,000, you may be able to file Form 1040A. Where to file 2009 tax return Indicate your choice of this filing status by checking the box on line 4 of either form. Where to file 2009 tax return Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Where to file 2009 tax return Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Where to file 2009 tax return You are considered unmarried on the last day of the tax year if you meet all the following tests. Where to file 2009 tax return You file a separate return (defined earlier under Joint Return After Separate Returns ). Where to file 2009 tax return You paid more than half the cost of keeping up your home for the tax year. Where to file 2009 tax return Your spouse did not live in your home during the last 6 months of the tax year. Where to file 2009 tax return Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Where to file 2009 tax return See Temporary absences , under Qualifying Person, later. Where to file 2009 tax return Your home was the main home of your child, stepchild, or foster child for more than half the year. Where to file 2009 tax return (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. Where to file 2009 tax return ) You must be able to claim an exemption for the child. Where to file 2009 tax return However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. Where to file 2009 tax return The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. Where to file 2009 tax return If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. Where to file 2009 tax return See Publication 555 for more information. Where to file 2009 tax return Nonresident alien spouse. Where to file 2009 tax return   You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. Where to file 2009 tax return However, your spouse is not a qualifying person for head of household purposes. Where to file 2009 tax return You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Where to file 2009 tax return Choice to treat spouse as resident. Where to file 2009 tax return   You are considered married if you choose to treat your spouse as a resident alien. Where to file 2009 tax return See Publication 519. Where to file 2009 tax return Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. Where to file 2009 tax return You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. Where to file 2009 tax return Worksheet 2-1. Where to file 2009 tax return Cost of Keeping Up a Home   Amount You Paid Total Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $ Minus total amount you paid   () Amount others paid   $ If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. Where to file 2009 tax return Costs you include. Where to file 2009 tax return   Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Where to file 2009 tax return   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. Where to file 2009 tax return However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Where to file 2009 tax return Costs you do not include. Where to file 2009 tax return   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. Where to file 2009 tax return Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. Where to file 2009 tax return Qualifying Person See Table 2-1 to see who is a qualifying person. Where to file 2009 tax return Any person not described in Table 2-1 is not a qualifying person. Where to file 2009 tax return Table 2-1. Where to file 2009 tax return Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Where to file 2009 tax return See the text of this chapter for the other requirements you must meet to claim head of household filing status. Where to file 2009 tax return IF the person is your . Where to file 2009 tax return . Where to file 2009 tax return . Where to file 2009 tax return   AND . Where to file 2009 tax return . Where to file 2009 tax return . Where to file 2009 tax return   THEN that person is . Where to file 2009 tax return . Where to file 2009 tax return . Where to file 2009 tax return qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. Where to file 2009 tax return   he or she is married and you can claim an exemption for him or her   a qualifying person. Where to file 2009 tax return   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Where to file 2009 tax return 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Where to file 2009 tax return 6   you cannot claim an exemption for him or her   not a qualifying person. Where to file 2009 tax return qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and you can claim an exemption for him or her5   a qualifying person. Where to file 2009 tax return   he or she did not live with you more than half the year   not a qualifying person. Where to file 2009 tax return   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. Where to file 2009 tax return   you cannot claim an exemption for him or her   not a qualifying person. Where to file 2009 tax return 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Where to file 2009 tax return 2The term “qualifying child” is defined in chapter 3. Where to file 2009 tax return Note. Where to file 2009 tax return If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3. Where to file 2009 tax return If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Where to file 2009 tax return 3This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Where to file 2009 tax return 4The term “ qualifying relative ” is defined in chapter 3. Where to file 2009 tax return 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Where to file 2009 tax return See Multiple Support Agreement in chapter 3. Where to file 2009 tax return 6See Special rule for parent . Where to file 2009 tax return Example 1—child. Where to file 2009 tax return Your unmarried son lived with you all year and was 18 years old at the end of the year. Where to file 2009 tax return He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. Where to file 2009 tax return As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. Where to file 2009 tax return Example 2—child who is not qualifying person. Where to file 2009 tax return The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. Where to file 2009 tax return Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. Where to file 2009 tax return Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. Where to file 2009 tax return As a result, he is not your qualifying person for head of household purposes. Where to file 2009 tax return Example 3—girlfriend. Where to file 2009 tax return Your girlfriend lived with you all year. Where to file 2009 tax return Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3. Where to file 2009 tax return See Table 2-1. Where to file 2009 tax return Example 4—girlfriend's child. Where to file 2009 tax return The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Where to file 2009 tax return He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test in chapter 3). Where to file 2009 tax return As a result, he is not your qualifying person for head of household purposes. Where to file 2009 tax return Home of qualifying person. Where to file 2009 tax return   Generally, the qualifying person must live with you for more than half of the year. Where to file 2009 tax return Special rule for parent. Where to file 2009 tax return   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Where to file 2009 tax return However, you must be able to claim an exemption for your father or mother. Where to file 2009 tax return Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Where to file 2009 tax return   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Where to file 2009 tax return Death or birth. Where to file 2009 tax return   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. Where to file 2009 tax return If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Where to file 2009 tax return If the individual is anyone else, see Publication 501. Where to file 2009 tax return Temporary absences. Where to file 2009 tax return   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Where to file 2009 tax return It must be reasonable to assume the absent person will return to the home after the temporary absence. Where to file 2009 tax return You must continue to keep up the home during the absence. Where to file 2009 tax return Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. Where to file 2009 tax return The year of death is the last year for which you can file jointly with your deceased spouse. Where to file 2009 tax return See Married Filing Jointly , earlier. Where to file 2009 tax return You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. Where to file 2009 tax return For example, if your spouse died in 2012, and you have not remarried, you may be able to use this filing status for 2013 and 2014. Where to file 2009 tax return This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Where to file 2009 tax return It does not entitle you to file a joint return. Where to file 2009 tax return How to file. Where to file 2009 tax return   If you file as qualifying widow(er) with dependent child, you can use Form 1040. Where to file 2009 tax return If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Where to file 2009 tax return Check the box on line 5 of either form. Where to file 2009 tax return Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Where to file 2009 tax return Eligibility rules. Where to file 2009 tax return   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. Where to file 2009 tax return You were entitled to file a joint return with your spouse for the year your spouse died. Where to file 2009 tax return It does not matter whether you actually filed a joint return. Where to file 2009 tax return Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Where to file 2009 tax return You have a child or stepchild for whom you can claim an exemption. Where to file 2009 tax return This does not include a foster child. Where to file 2009 tax return This child lived in your home all year, except for temporary absences. Where to file 2009 tax return See Temporary absences , earlier, under Head of Household. Where to file 2009 tax return There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Where to file 2009 tax return You paid more than half the cost of keeping up a home for the year. Where to file 2009 tax return See Keeping Up a Home , earlier, under Head of Household. Where to file 2009 tax return Example. Where to file 2009 tax return John's wife died in 2011. Where to file 2009 tax return John has not remarried. Where to file 2009 tax return During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. Where to file 2009 tax return For 2011 he was entitled to file a joint return for himself and his deceased wife. Where to file 2009 tax return For 2012 and 2013, he can file as qualifying widower with a dependent child. Where to file 2009 tax return After 2013 he can file as head of household if he qualifies. Where to file 2009 tax return Death or birth. Where to file 2009 tax return    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. Where to file 2009 tax return You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. Where to file 2009 tax return Kidnapped child. Where to file 2009 tax return   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. Where to file 2009 tax return See Publication 501. Where to file 2009 tax return    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Where to file 2009 tax return Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 30-Jan-2014

The Where To File 2009 Tax Return

Where to file 2009 tax return 5. Where to file 2009 tax return   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. Where to file 2009 tax return You may be able to reduce your federal income tax by claiming one or more of these credits. Where to file 2009 tax return 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. Where to file 2009 tax return For more information, see Publication 524, Credit for the Elderly or the Disabled. Where to file 2009 tax return You can take the credit only if you file Form 1040 or Form 1040A. Where to file 2009 tax return You cannot take the credit if you file Form 1040EZ or Form 1040NR. Where to file 2009 tax return Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Where to file 2009 tax return You are a qualified individual. Where to file 2009 tax return Your income is not more than certain limits. Where to file 2009 tax return  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Where to file 2009 tax return   Qualified Individual You are a qualified individual for this credit if you are a U. Where to file 2009 tax return S. Where to file 2009 tax return citizen or resident alien, and either of the following applies. Where to file 2009 tax return You were age 65 or older at the end of 2013. Where to file 2009 tax return You were under age 65 at the end of 2013 and all three of the following statements are true. Where to file 2009 tax return You retired on permanent and total disability (explained later). Where to file 2009 tax return You received taxable disability income for 2013. Where to file 2009 tax return On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Where to file 2009 tax return Age 65. Where to file 2009 tax return You are considered to be age 65 on the day before your 65th birthday. Where to file 2009 tax return Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Where to file 2009 tax return Figure 5-A. Where to file 2009 tax return Are You a Qualified Individual? This image is too large to be displayed in the current screen. Where to file 2009 tax return Please click the link to view the image. Where to file 2009 tax return Figure 5-A, Are you a qualified individual? U. Where to file 2009 tax return S. Where to file 2009 tax return citizen or resident alien. Where to file 2009 tax return   You must be a U. Where to file 2009 tax return S. Where to file 2009 tax return citizen or resident alien (or be treated as a resident alien) to take the credit. Where to file 2009 tax return Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Where to file 2009 tax return Exceptions. Where to file 2009 tax return   You may be able to take the credit if you are a nonresident alien who is married to a U. Where to file 2009 tax return S. Where to file 2009 tax return citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Where to file 2009 tax return S. Where to file 2009 tax return resident alien. Where to file 2009 tax return If you make that choice, both you and your spouse are taxed on your worldwide income. Where to file 2009 tax return   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. Where to file 2009 tax return S. Where to file 2009 tax return citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Where to file 2009 tax return S. Where to file 2009 tax return resident alien for the entire year. Where to file 2009 tax return In that case, you may be allowed to take the credit. Where to file 2009 tax return   For information on these choices, see chapter 1 of Publication 519, U. Where to file 2009 tax return S. Where to file 2009 tax return Tax Guide for Aliens. Where to file 2009 tax return Married persons. Where to file 2009 tax return   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. Where to file 2009 tax return 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. Where to file 2009 tax return Head of household. Where to file 2009 tax return   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. Where to file 2009 tax return See Publication 524 and Publication 501. Where to file 2009 tax return Under age 65. Where to file 2009 tax return   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 ). Where to file 2009 tax return You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Where to file 2009 tax return 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. Where to file 2009 tax return   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Where to file 2009 tax return 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. Where to file 2009 tax return Permanent and total disability. Where to file 2009 tax return   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Where to file 2009 tax return 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. Where to file 2009 tax return See Physician's statement , later. Where to file 2009 tax return Substantial gainful activity. Where to file 2009 tax return   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. Where to file 2009 tax return   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. Where to file 2009 tax return   Substantial gainful activity is not work you do to take care of yourself or your home. Where to file 2009 tax return It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Where to file 2009 tax return However, doing this kind of work may show that you are able to engage in substantial gainful activity. Where to file 2009 tax return    Figure 5-B. Where to file 2009 tax return Income Limits IF your filing status is. Where to file 2009 tax return . Where to file 2009 tax return . Where to file 2009 tax return 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. Where to file 2009 tax return . Where to file 2009 tax return . Where to file 2009 tax return OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Where to file 2009 tax return . Where to file 2009 tax return . Where to file 2009 tax return 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. Where to file 2009 tax return Physician's statement. Where to file 2009 tax return   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. Where to file 2009 tax return   You do not have to file this statement with your tax return, but you must keep it for your records. Where to file 2009 tax return The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Where to file 2009 tax return Veterans. Where to file 2009 tax return   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. Where to file 2009 tax return VA Form 21-0172 must be signed by a person authorized by the VA to do so. Where to file 2009 tax return You can get this form from your local VA regional office. Where to file 2009 tax return Physician's statement obtained in earlier year. Where to file 2009 tax return   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. Where to file 2009 tax return For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Where to file 2009 tax return If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Where to file 2009 tax return   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. Where to file 2009 tax return Disability income. Where to file 2009 tax return   If you are under age 65, you must also have taxable disability income to qualify for the credit. Where to file 2009 tax return   Disability income must meet the following two requirements. Where to file 2009 tax return It must be paid under your employer's accident or health plan or pension plan. Where to file 2009 tax return 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. Where to file 2009 tax return Payments that are not disability income. Where to file 2009 tax return   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Where to file 2009 tax return 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. Where to file 2009 tax return   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. Where to file 2009 tax return Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Where to file 2009 tax return Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Where to file 2009 tax return Figuring the credit yourself. Where to file 2009 tax return   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Where to file 2009 tax return Next, fill out Schedule R (Form 1040A or 1040), Part III. Where to file 2009 tax return Credit figured for you. Where to file 2009 tax return   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). Where to file 2009 tax return If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Where to file 2009 tax return 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. Where to file 2009 tax return The credit can be up to 35% of your expenses. Where to file 2009 tax return To qualify, you must pay these expenses so you can work or look for work. Where to file 2009 tax return 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. Where to file 2009 tax return If the correct information is not shown, the credit may be reduced or disallowed. Where to file 2009 tax return 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. Where to file 2009 tax return For more information, see Publication 503, Child and Dependent Care Expenses. Where to file 2009 tax return 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. Where to file 2009 tax return The EIC is available to persons with or without a qualifying child. Where to file 2009 tax return Credit has no effect on certain welfare benefits. Where to file 2009 tax return   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Where to file 2009 tax return These programs include the following. Where to file 2009 tax return Medicaid and supplemental security income (SSI). Where to file 2009 tax return Supplemental Nutrition Assistance Program (food stamps). Where to file 2009 tax return Low-income housing. Where to file 2009 tax return Temporary Assistance for Needy Families (TANF). Where to file 2009 tax return  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Where to file 2009 tax return Check with your local benefit coordinator to find out if your refund will affect your benefits. Where to file 2009 tax return 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. Where to file 2009 tax return The specific rules you must meet depend on whether you have a qualifying child. Where to file 2009 tax return If you have a qualifying child, the rules in Parts A, B, and D apply to you. Where to file 2009 tax return If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Where to file 2009 tax return  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. Where to file 2009 tax return 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). Where to file 2009 tax return The sections that follow provide additional information for some of the rules. Where to file 2009 tax return Adjusted gross income (AGI). Where to file 2009 tax return   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. Where to file 2009 tax return Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Where to file 2009 tax return Table 5-1. Where to file 2009 tax return Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Where to file 2009 tax return Second, you must meet all the rules in one of these columns, whichever applies. Where to file 2009 tax return Third, you must meet the rule in this column. Where to file 2009 tax return Part A. Where to file 2009 tax return  Rules for Everyone Part B. Where to file 2009 tax return  Rules If You Have a Qualifying Child Part C. Where to file 2009 tax return  Rules If You Do Not Have a Qualifying Child Part D. Where to file 2009 tax return  Figuring and Claiming the EIC 1. Where to file 2009 tax return Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Where to file 2009 tax return 2. Where to file 2009 tax return You must have a valid social security number. Where to file 2009 tax return  3. Where to file 2009 tax return Your filing status cannot be “Married filing separately. Where to file 2009 tax return ” 4. Where to file 2009 tax return You must be a U. Where to file 2009 tax return S. Where to file 2009 tax return citizen or resident alien all year. Where to file 2009 tax return  5. Where to file 2009 tax return You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Where to file 2009 tax return  6. Where to file 2009 tax return Your investment income must be $3,300 or less. Where to file 2009 tax return  7. Where to file 2009 tax return You must have earned income. Where to file 2009 tax return 8. Where to file 2009 tax return Your child must meet the relationship, age, residency, and joint return tests. Where to file 2009 tax return  9. Where to file 2009 tax return Your qualifying child cannot be used by more than one person to claim the EIC. Where to file 2009 tax return  10. Where to file 2009 tax return You generally cannot be a qualifying child of another person. Where to file 2009 tax return 11. Where to file 2009 tax return You must be at least age 25 but under age 65. Where to file 2009 tax return  12. Where to file 2009 tax return You cannot be the dependent of another person. Where to file 2009 tax return  13. Where to file 2009 tax return You generally cannot be a qualifying child of another person. Where to file 2009 tax return  14. Where to file 2009 tax return You must have lived in the United States more than half of the year. Where to file 2009 tax return 15. Where to file 2009 tax return Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Where to file 2009 tax return Social security number. Where to file 2009 tax return   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). Where to file 2009 tax return Any qualifying child listed on Schedule EIC also must have a valid SSN. Where to file 2009 tax return (See Qualifying child , later, if you have a qualifying child. Where to file 2009 tax return )   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. Where to file 2009 tax return An example of a federally funded benefit is Medicaid. Where to file 2009 tax return Investment income. Where to file 2009 tax return   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Where to file 2009 tax return If your investment income is more than $3,300, you cannot claim the credit. Where to file 2009 tax return For most people, investment income is the total of the following amounts. Where to file 2009 tax return Taxable interest (line 8a of Form 1040 or 1040A). Where to file 2009 tax return Tax-exempt interest (line 8b of Form 1040 or 1040A). Where to file 2009 tax return Dividend income (line 9a of Form 1040 or 1040A). Where to file 2009 tax return Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Where to file 2009 tax return  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. Where to file 2009 tax return   For more information about investment income, see Publication 596, Earned Income Credit. Where to file 2009 tax return Earned income. Where to file 2009 tax return   Under Rule 7, you must have earned income to claim the EIC. Where to file 2009 tax return 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. Where to file 2009 tax return Earned income includes all of the following types of income. Where to file 2009 tax return Wages, salaries, tips, and other taxable employee pay. Where to file 2009 tax return Employee pay is earned income only if it is taxable. Where to file 2009 tax return Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Where to file 2009 tax return But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Where to file 2009 tax return Net earnings from self-employment. Where to file 2009 tax return Gross income received as a statutory employee. Where to file 2009 tax return Gross income defined. Where to file 2009 tax return   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). Where to file 2009 tax return 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). Where to file 2009 tax return 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. Where to file 2009 tax return Self-employed persons. Where to file 2009 tax return   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. Where to file 2009 tax return If you do not, you may not get all the credit to which you are entitled. Where to file 2009 tax return Disability benefits. Where to file 2009 tax return   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. Where to file 2009 tax return Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Where to file 2009 tax return Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Where to file 2009 tax return   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Where to file 2009 tax return It does not matter whether you have reached minimum retirement age. Where to file 2009 tax return If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Where to file 2009 tax return Income that is not earned income. Where to file 2009 tax return   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. Where to file 2009 tax return Do not include any of these items in your earned income. Where to file 2009 tax return Workfare payments. Where to file 2009 tax return   Nontaxable workfare payments are not earned income for the EIC. Where to file 2009 tax return 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. Where to file 2009 tax return Qualifying child. Where to file 2009 tax return   Under Rule 8, your child is a qualifying child if your child meets four tests. Where to file 2009 tax return The four tests are: Relationship, Age, Residency, and Joint return. Where to file 2009 tax return   The four tests are illustrated in Figure 5-C. Where to file 2009 tax return See Publication 596 for more information about each test. Where to file 2009 tax return Figure 5-C. Where to file 2009 tax return Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Where to file 2009 tax return . Where to file 2009 tax return . Where to file 2009 tax return 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 . Where to file 2009 tax return . Where to file 2009 tax return . Where to file 2009 tax return 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. Where to file 2009 tax return . Where to file 2009 tax return . Where to file 2009 tax return 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. Where to file 2009 tax return . Where to file 2009 tax return . Where to file 2009 tax return Lived with you in the United States for more than half of 2013. Where to file 2009 tax return  If the child did not live with you for the required time, see Publication 596 for more information. Where to file 2009 tax return Figuring the EIC To figure the amount of your credit, you have two choices. Where to file 2009 tax return Have the IRS figure the EIC for you. Where to file 2009 tax return If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Where to file 2009 tax return Figure the EIC yourself. Where to file 2009 tax return If you want to do this, see How To Figure the EIC Yourself in Publication 596. Where to file 2009 tax return Prev  Up  Next   Home   More Online Publications