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2010 Tax Forms And Instructions

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2010 Tax Forms And Instructions

2010 tax forms and instructions Index A Additional Medicare Tax, Step 5. 2010 tax forms and instructions , Line 18. 2010 tax forms and instructions Address change, Change of address. 2010 tax forms and instructions Adjustments to income Estimated tax, Adjustments to income. 2010 tax forms and instructions Withholding allowances, Adjustments to income (worksheet line 4). 2010 tax forms and instructions Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). 2010 tax forms and instructions AGI, AGI. 2010 tax forms and instructions Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. 2010 tax forms and instructions Annualized estimated tax worksheets, Worksheet 2-9. 2010 tax forms and instructions 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. 2010 tax forms and instructions 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. 2010 tax forms and instructions 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. 2010 tax forms and instructions 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. 2010 tax forms and instructions 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. 2010 tax forms and instructions 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. 2010 tax forms and instructions 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. 2010 tax forms and instructions 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. 2010 tax forms and instructions 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. 2010 tax forms and instructions Credit against income tax, Backup withholding. 2010 tax forms and instructions C Capital gains and losses Annualized estimated tax, Tax on net capital gain. 2010 tax forms and instructions Estimated tax on net capital gain, Tax on net capital gain. 2010 tax forms and instructions Qualified dividends, Tax on qualified dividends and capital gains. 2010 tax forms and instructions Casualty and theft losses, Itemized deductions (worksheet line 1). 2010 tax forms and instructions Waiver of penalty, Waiver of Penalty Change of address, Change of address. 2010 tax forms and instructions Change of name, Name changed. 2010 tax forms and instructions Charitable contributions, Itemized deductions (worksheet line 1). 2010 tax forms and instructions Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). 2010 tax forms and instructions Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). 2010 tax forms and instructions Claim of right, Itemized deductions (worksheet line 1). 2010 tax forms and instructions Commodity credit corporation loans, Federal Payments Community property states, Community property states. 2010 tax forms and instructions Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). 2010 tax forms and instructions Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). 2010 tax forms and instructions Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). 2010 tax forms and instructions Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. 2010 tax forms and instructions Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). 2010 tax forms and instructions Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. 2010 tax forms and instructions Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. 2010 tax forms and instructions Domestic help, Household workers. 2010 tax forms and instructions Definition, Household workers. 2010 tax forms and instructions Withholding, Household workers. 2010 tax forms and instructions E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. 2010 tax forms and instructions Nonaccountable plans, Nonaccountable plan. 2010 tax forms and instructions Reimbursements, Expense allowances. 2010 tax forms and instructions Employer Identification Numbers (EINs), Taxpayer identification number. 2010 tax forms and instructions Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. 2010 tax forms and instructions , Employer's error. 2010 tax forms and instructions Repaying withheld tax, Repaying withheld tax. 2010 tax forms and instructions Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. 2010 tax forms and instructions Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). 2010 tax forms and instructions Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. 2010 tax forms and instructions Aliens, Aliens, Nonresident aliens. 2010 tax forms and instructions Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. 2010 tax forms and instructions Change of address, Change of address. 2010 tax forms and instructions Change of name, Name changed. 2010 tax forms and instructions Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. 2010 tax forms and instructions Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. 2010 tax forms and instructions , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. 2010 tax forms and instructions Higher income individuals, Higher income taxpayers. 2010 tax forms and instructions How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. 2010 tax forms and instructions Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. 2010 tax forms and instructions , Tax on net capital gain. 2010 tax forms and instructions No standard deduction, No standard deduction. 2010 tax forms and instructions Nonresident aliens, Nonresident aliens. 2010 tax forms and instructions Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. 2010 tax forms and instructions Separate returns, Separate Returns Sick pay, Estimated tax. 2010 tax forms and instructions Standard deduction, Standard deduction—line 2. 2010 tax forms and instructions , Line 7. 2010 tax forms and instructions Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. 2010 tax forms and instructions , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. 2010 tax forms and instructions 2014 Estimated Tax Worksheet, Worksheet 2-2. 2010 tax forms and instructions 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. 2010 tax forms and instructions 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. 2010 tax forms and instructions Foreign earned income, Worksheet 2-8. 2010 tax forms and instructions 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. 2010 tax forms and instructions 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. 2010 tax forms and instructions 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. 2010 tax forms and instructions 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. 2010 tax forms and instructions 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. 2010 tax forms and instructions 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. 2010 tax forms and instructions 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. 2010 tax forms and instructions 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. 2010 tax forms and instructions Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. 2010 tax forms and instructions Good for only one year, An exemption is good for only 1 year. 2010 tax forms and instructions Itemized deductions, Itemizing deductions or claiming exemptions or credits. 2010 tax forms and instructions Students, Students. 2010 tax forms and instructions Exemptions, Line 10. 2010 tax forms and instructions Dependents, Dependents. 2010 tax forms and instructions Expected taxable income, Exemptions—line 4. 2010 tax forms and instructions Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). 2010 tax forms and instructions Self, Self. 2010 tax forms and instructions Spouse, Spouse. 2010 tax forms and instructions Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). 2010 tax forms and instructions Allowances, Expense allowances. 2010 tax forms and instructions F Farmers Estimated tax, Special Rules, Farmers and fishermen. 2010 tax forms and instructions , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. 2010 tax forms and instructions Gross income, Gross income from farming. 2010 tax forms and instructions Joint returns, Joint returns. 2010 tax forms and instructions Required annual payment, Farmers and fishermen. 2010 tax forms and instructions Underpayment penalty, Farmers and fishermen. 2010 tax forms and instructions , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. 2010 tax forms and instructions Withholding for farmworkers, Farmworkers. 2010 tax forms and instructions Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. 2010 tax forms and instructions Farmers and fishermen, Fiscal year farmers and fishermen. 2010 tax forms and instructions Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. 2010 tax forms and instructions , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. 2010 tax forms and instructions Gross income, Gross income from fishing. 2010 tax forms and instructions Joint returns, Joint returns. 2010 tax forms and instructions Required annual payment, Farmers and fishermen. 2010 tax forms and instructions Underpayment penalty, Farmers and fishermen. 2010 tax forms and instructions , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. 2010 tax forms and instructions Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. 2010 tax forms and instructions , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. 2010 tax forms and instructions Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. 2010 tax forms and instructions , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. 2010 tax forms and instructions Number of allowances claimed, Only one job (worksheet line B). 2010 tax forms and instructions Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. 2010 tax forms and instructions Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. 2010 tax forms and instructions Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. 2010 tax forms and instructions Form W-9, Withholding rules. 2010 tax forms and instructions Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. 2010 tax forms and instructions Fringe benefits, Taxable Fringe Benefits, More information. 2010 tax forms and instructions G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). 2010 tax forms and instructions , Form W-2G Winnings, Form W-2G Gross income, Gross income. 2010 tax forms and instructions Farming, Gross income from farming. 2010 tax forms and instructions Fishing, Gross income from fishing. 2010 tax forms and instructions H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). 2010 tax forms and instructions Withholding allowance, Head of household filing status (worksheet line E). 2010 tax forms and instructions Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. 2010 tax forms and instructions Underpayment penalty, Higher income taxpayers. 2010 tax forms and instructions Household workers, Household workers. 2010 tax forms and instructions I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. 2010 tax forms and instructions IRS withholding calculator, IRS Withholding Calculator. 2010 tax forms and instructions Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). 2010 tax forms and instructions Estimated tax, expected taxable income, Itemized deductions—line 2. 2010 tax forms and instructions Exemption from withholding, Itemizing deductions or claiming exemptions or credits. 2010 tax forms and instructions Gambling losses, Itemized deductions (worksheet line 1). 2010 tax forms and instructions , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. 2010 tax forms and instructions Farmers and fishermen, Joint returns. 2010 tax forms and instructions Underpayment penalty, 2012 separate returns and 2013 joint return. 2010 tax forms and instructions M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. 2010 tax forms and instructions (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. 2010 tax forms and instructions Withholding allowances, Married individuals. 2010 tax forms and instructions Medical and dental expenses, Itemized deductions (worksheet line 1). 2010 tax forms and instructions Military retirement pay, Military retirees. 2010 tax forms and instructions , Periodic Payments Missing children, photographs of, Reminders Multiple jobs Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding Withholding allowances, Multiple jobs. 2010 tax forms and instructions N Name change, Name changed. 2010 tax forms and instructions Net investment income tax, Step 5. 2010 tax forms and instructions , Line 18. 2010 tax forms and instructions NIIT, Step 5. 2010 tax forms and instructions , Line 18. 2010 tax forms and instructions Noncitizens Estimated tax, Aliens Withholding, Single. 2010 tax forms and instructions , Employees who are not citizens or residents. 2010 tax forms and instructions Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. 2010 tax forms and instructions Individual taxpayer identification numbers (ITINs), Taxpayer identification number. 2010 tax forms and instructions O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. 2010 tax forms and instructions Underpayment of estimated tax, Underpayment Penalty for 2013 Waiver of underpayment penalty, Waiver of Penalty Willfully false or fraudulent Form W-4, Penalties Withholding allowances, Penalties Pensions, Pensions and Annuities New job, Employee also receiving pension income. 2010 tax forms and instructions Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. 2010 tax forms and instructions Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). 2010 tax forms and instructions Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. 2010 tax forms and instructions Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. 2010 tax forms and instructions Excess, Accountable plan. 2010 tax forms and instructions Reporting Fringe benefits, How your employer reports your benefits. 2010 tax forms and instructions Gambling winnings, Information to give payer. 2010 tax forms and instructions Tips to employer, Reporting tips to your employer. 2010 tax forms and instructions Required annual payment, Required Annual Payment— Line 14c, Example. 2010 tax forms and instructions Retirement plans Pension plans, Pensions and Annuities Pensions, Pensions and Annuities Rollovers, Eligible Rollover Distributions State or local deferred compensation plan payments, Periodic Payments Rollovers, Eligible Rollover Distributions Royalties Backup withholding, Backup Withholding S Salaries, Salaries and Wages Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule. 2010 tax forms and instructions Self-employment tax, Self-employment income. 2010 tax forms and instructions Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. 2010 tax forms and instructions Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. 2010 tax forms and instructions Single marital status, Single. 2010 tax forms and instructions Social security benefits Choosing to withhold, Federal Payments Social security taxes Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding Taxpayer identification numbers (TINs), Taxpayer identification number. 2010 tax forms and instructions Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. 2010 tax forms and instructions Marital status, Marital Status Personal Allowances Worksheet, Spouse. 2010 tax forms and instructions Standard deduction, Standard deduction—line 2. 2010 tax forms and instructions , Line 7. 2010 tax forms and instructions State and local income taxes and property taxes, Itemized deductions (worksheet line 1). 2010 tax forms and instructions State or local deferred compensation plan payments, Periodic Payments Students, Students. 2010 tax forms and instructions Supplemental wages, Supplemental Wages T Tables and figures Do you have to pay estimated tax? (Figure 2-A), Exemption from withholding on Form W-4 (Figure 1-A), Railroad retirement, maximum withholding (Table 3-2), Table 3-2. 2010 tax forms and instructions Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. 2010 tax forms and instructions Maximum Social Security and RRTA Withholding for 2013 Worksheets, where to find, Worksheets for Chapter 2 Tax help, How To Get Tax Help Tax Rate Schedules, 2014 Tax Rate Schedules Taxpayer identification numbers (TINs), Taxpayer identification number. 2010 tax forms and instructions Tips, Tips, More information. 2010 tax forms and instructions Total income, Total income. 2010 tax forms and instructions Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. 2010 tax forms and instructions TTY/TDD information, How To Get Tax Help Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet U Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Actual withholding method, Actual withholding method. 2010 tax forms and instructions Amended estimated tax, Underpayment penalty. 2010 tax forms and instructions Amended returns, Amended returns. 2010 tax forms and instructions Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. 2010 tax forms and instructions Capital gains (Worksheet 4-1), Worksheet 4-1. 2010 tax forms and instructions 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. 2010 tax forms and instructions , Farmers and Fishermen, Farmers and fishermen. 2010 tax forms and instructions Figuring, IRS can figure the penalty for you. 2010 tax forms and instructions , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. 2010 tax forms and instructions Joint returns, 2012 separate returns and 2013 joint return. 2010 tax forms and instructions Lowering or eliminating, Lowering or eliminating the penalty. 2010 tax forms and instructions Minimum required each period, Minimum required each period. 2010 tax forms and instructions No penalty, No penalty. 2010 tax forms and instructions No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. 2010 tax forms and instructions , Actual withholding method. 2010 tax forms and instructions Penalty figured for each period, Penalty figured separately for each period. 2010 tax forms and instructions Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. 2010 tax forms and instructions 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. 2010 tax forms and instructions Waiver, Waiver of Penalty When charged, When penalty is charged. 2010 tax forms and instructions Unemployment compensation, Unemployment Compensation, Form 1099-G. 2010 tax forms and instructions W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. 2010 tax forms and instructions , Only one job (worksheet line B). 2010 tax forms and instructions Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. 2010 tax forms and instructions Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. 2010 tax forms and instructions Domestic help, Household workers. 2010 tax forms and instructions Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. 2010 tax forms and instructions Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Exemption from, Exemption From Withholding Farmworkers, Farmworkers. 2010 tax forms and instructions Fiscal years, Fiscal Years (FY) Form received after filing, Form Received After Filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. 2010 tax forms and instructions , Form W-2G Form W-4, Determining Amount of Tax Withheld Using Form W-4 Fringe benefits, Taxable Fringe Benefits Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings. 2010 tax forms and instructions , Form W-2G Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator. 2010 tax forms and instructions Household workers, Household workers. 2010 tax forms and instructions Marital status, Marital Status Married taxpayers, Married. 2010 tax forms and instructions , Married individuals. 2010 tax forms and instructions Multiple jobs, Multiple jobs. 2010 tax forms and instructions Noncitizens, Single. 2010 tax forms and instructions , Employees who are not citizens or residents. 2010 tax forms and instructions Nonperiodic payments, Nonperiodic Payments Part-year method, Part-Year Method Penalties, Penalties Pensions, Pensions and Annuities Periodic payments, Periodic Payments Railroad retirement benefits, Federal Payments Repaying withheld tax, Repaying withheld tax. 2010 tax forms and instructions Rollovers, Eligible Rollover Distributions Salaries and wages, Salaries and Wages Separate returns, Separate Returns Sick pay, Sick Pay Single taxpayers, Single. 2010 tax forms and instructions Social security (FICA) tax, Reminders, Federal Payments Tips, Tips Types of income, Introduction, Salaries and Wages Underpayment penalty, Paid through withholding. 2010 tax forms and instructions , Actual withholding method. 2010 tax forms and instructions Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. 2010 tax forms and instructions 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. 2010 tax forms and instructions 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. 2010 tax forms and instructions 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. 2010 tax forms and instructions 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. 2010 tax forms and instructions 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. 2010 tax forms and instructions 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. 2010 tax forms and instructions 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. 2010 tax forms and instructions 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. 2010 tax forms and instructions Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. 2010 tax forms and instructions 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. 2010 tax forms and instructions 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. 2010 tax forms and instructions 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. 2010 tax forms and instructions 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. 2010 tax forms and instructions 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. 2010 tax forms and instructions 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. 2010 tax forms and instructions 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. 2010 tax forms and instructions 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. 2010 tax forms and instructions 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications
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Understanding your 2801C Letter

You received this letter because we determined that you’re not entitled to claim exempt status or more than a specified number of withholding allowances. Generally, your employer bases the amount of withholding for federal income tax on your Form W-4, Employee's Withholding Allowance Certificate. However, we can review whether you are entitled to claim exempt status or a certain number of withholding allowances.

What you need to do

  • You can ask us to change our decision. Please call us at the number shown below within 30 days from the date of the letter. We will consider your explanation of why you believe you are entitled to a different withholding rate or number of withholding allowances (or exempt status)
  • When you call, have the following information available. If you file jointly, you must have the same information available for your spouse
    • Form W-4 and worksheets. (You must complete the "Two Earners Multiple Jobs Worksheet" on the back of the Form W-4, if you have more than one job or your spouse works.)
    • Most current pay stubs for all jobs
    • Number of withholding allowances you (and your spouse) are claiming on your Form(s) W-4.
    • The social security number and date of birth for any dependent you are entitled to claim
    • A copy of the current tax return due, including all schedules, forms, and attachments

  • If you prefer you can write us at the address below and ask for a redetermination. You must send the information listed above to support your claim that you’re entitled to a different withholding rate (marital status) or number of withholding allowances (or exempt status)

You may want to…

  • Search keyword “withholding compliance” for more information on income tax withholding
  • Download the following materials:
    • Form W-4, Employee’s Withholding Allowance Certificate
    • Publication 505, Tax Withholding and Estimated Tax
  • Use the IRS Withholding Calculator to figure your correct amount of federal income tax withholding. The calculator is particularly helpful if you've had too much or too little withheld in the past, your situation has changed, or you’re starting a new job.

Answers to Common Questions

What happens if the IRS determines that I do not have adequate withholding?
We can tell your employer to withhold federal income tax at an increased rate. We do this by issuing a “lock-in letter.” At that point, your employer must disregard any Form W-4 that decreases the amount of your withholding. You’ll receive a copy of the lock-in letter, and we’ll give you some time before the lock-in rate is effective to submit a new Form W-4. This form must include a statement that explains why you believe you’re entitled to a different withholding rate or number of withholding allowances. You should send your Form W-4 and supporting documents to the IRS address as shown on this webpage. Once we issue a lock-in letter, you won’t be able to decrease your withholding unless we approve it.

What if I don’t want to submit a Form W-4 to my employer?
Your employer must withhold income tax from your wages as if you’re single with zero allowances.

How to get help

  • Call toll free 1-855-839-2235 weekdays between 8:00 a.m. and 8:00 p.m.
  • Send a fax to 1-855-202-8300
  • Write to:

    Internal Revenue Service
    Compliance Services
    Withholding Compliance Unit
    P.O. Box 9047, Stop 837
    Andover, MA 01810-0
Page Last Reviewed or Updated: 26-Sep-2013

The 2010 Tax Forms And Instructions

2010 tax forms and instructions 36. 2010 tax forms and instructions   Earned Income Credit (EIC) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. 2010 tax forms and instructions Rules for EveryoneRule 1. 2010 tax forms and instructions Your AGI Must Be Less Than: Rule 2. 2010 tax forms and instructions You Must Have a Valid Social Security Number (SSN) Rule 3. 2010 tax forms and instructions Your Filing Status Cannot Be Married Filing Separately Rule 4. 2010 tax forms and instructions You Must Be a U. 2010 tax forms and instructions S. 2010 tax forms and instructions Citizen or Resident Alien All Year Rule 5. 2010 tax forms and instructions You Cannot File Form 2555 or Form 2555-EZ Rule 6. 2010 tax forms and instructions Your Investment Income Must Be $3,300 or Less Rule 7. 2010 tax forms and instructions You Must Have Earned Income Part B. 2010 tax forms and instructions Rules If You Have a Qualifying ChildRule 8. 2010 tax forms and instructions Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. 2010 tax forms and instructions Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. 2010 tax forms and instructions You Cannot Be a Qualifying Child of Another Taxpayer Part C. 2010 tax forms and instructions Rules If You Do Not Have a Qualifying ChildRule 11. 2010 tax forms and instructions You Must Be at Least Age 25 but Under Age 65 Rule 12. 2010 tax forms and instructions You Cannot Be the Dependent of Another Person Rule 13. 2010 tax forms and instructions You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. 2010 tax forms and instructions You Must Have Lived in the United States More Than Half of the Year Part D. 2010 tax forms and instructions Figuring and Claiming the EICRule 15. 2010 tax forms and instructions Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. 2010 tax forms and instructions John and Janet Smith (Form 1040A) Example 2. 2010 tax forms and instructions Kelly Green (Form 1040EZ) What's New Earned income amount is more. 2010 tax forms and instructions  The maximum amount of income you can earn and still get the credit has increased. 2010 tax forms and instructions 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). 2010 tax forms and instructions Your adjusted gross income also must be less than the amount in the above list that applies to you. 2010 tax forms and instructions For details, see Rules 1 and 15. 2010 tax forms and instructions Investment income amount is more. 2010 tax forms and instructions  The maximum amount of investment income you can have and still get the credit has increased to $3,300. 2010 tax forms and instructions See Rule 6. 2010 tax forms and instructions Reminders Increased EIC on certain joint returns. 2010 tax forms and instructions  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. 2010 tax forms and instructions As a result, the EIC table has different columns for married persons filing jointly than for everyone else. 2010 tax forms and instructions 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. 2010 tax forms and instructions Online help. 2010 tax forms and instructions  You can use the EITC Assistant at www. 2010 tax forms and instructions irs. 2010 tax forms and instructions gov/eitc to find out if you are eligible for the credit. 2010 tax forms and instructions The EITC Assistant is available in English and Spanish. 2010 tax forms and instructions EIC questioned by IRS. 2010 tax forms and instructions  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. 2010 tax forms and instructions We will tell you what documents to send us. 2010 tax forms and instructions These may include: birth certificates, school records, medical records, etc. 2010 tax forms and instructions The process of establishing your eligibility will delay your refund. 2010 tax forms and instructions Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. 2010 tax forms and instructions A tax credit usually means more money in your pocket. 2010 tax forms and instructions It reduces the amount of tax you owe. 2010 tax forms and instructions The EIC may also give you a refund. 2010 tax forms and instructions How do you get the earned income credit?   To claim the EIC, you must: Qualify by meeting certain rules, and File a tax return, even if you: Do not owe any tax, Did not earn enough money to file a return, or Did not have income taxes withheld from your pay. 2010 tax forms and instructions When you complete your return, you can figure your EIC by using a worksheet in the instructions for Form 1040, Form 1040A, or Form 1040EZ. 2010 tax forms and instructions Or, if you prefer, you can let the IRS figure the credit for you. 2010 tax forms and instructions How will this chapter help you?   This chapter will explain the following. 2010 tax forms and instructions The rules you must meet to qualify for the EIC. 2010 tax forms and instructions How to figure the EIC. 2010 tax forms and instructions Useful Items - You may want to see: Publication 596 Earned Income Credit (EIC) Form (and Instructions) Schedule EIC Earned Income Credit (Qualifying Child Information) 8862 Information To Claim Earned Income Credit After Disallowance Do You Qualify for the Credit? To qualify to claim the EIC, you must first meet all of the rules explained in Part A, Rules for Everyone . 2010 tax forms and instructions Then you must meet the rules in Part B, Rules If You Have a Qualifying Child , or Part C, Rules If You Do Not Have a Qualifying Child . 2010 tax forms and instructions There is one final rule you must meet in Part D, Figuring and Claiming the EIC . 2010 tax forms and instructions You qualify for the credit if you meet all the rules in each part that applies to you. 2010 tax forms and instructions If you have a qualifying child, the rules in Parts A, B, and D apply to you. 2010 tax forms and instructions If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. 2010 tax forms and instructions Table 36-1, Earned Income Credit in a Nutshell. 2010 tax forms and instructions   Use Table 36–1 as a guide to Parts A, B, C, and D. 2010 tax forms and instructions The table is a summary of all the rules in each part. 2010 tax forms and instructions Do you have a qualifying child?   You have a qualifying child only if you have a child who meets the four tests described in Rule 8 and illustrated in Figure 36–1. 2010 tax forms and instructions If Improper Claim Made in Prior Year If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. 2010 tax forms and instructions You must also qualify to claim the EIC by meeting all the rules described in this chapter. 2010 tax forms and instructions However, if your EIC was denied or reduced as a result of a math or clerical error, do not attach Form 8862 to your next tax return. 2010 tax forms and instructions For example, if your arithmetic is incorrect, the IRS can correct it. 2010 tax forms and instructions If you do not provide a correct social security number, the IRS can deny the EIC. 2010 tax forms and instructions These kinds of errors are called math or clerical errors. 2010 tax forms and instructions If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. 2010 tax forms and instructions If your error was due to fraud, then you cannot claim the EIC for the next 10 years. 2010 tax forms and instructions More information. 2010 tax forms and instructions   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. 2010 tax forms and instructions Part A. 2010 tax forms and instructions Rules for Everyone This part of the chapter discusses Rules 1 through 7. 2010 tax forms and instructions You must meet all seven rules to qualify for the earned income credit. 2010 tax forms and instructions If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the chapter. 2010 tax forms and instructions If you meet all seven rules in this part, then read either Part B or Part C (whichever applies) for more rules you must meet. 2010 tax forms and instructions Rule 1. 2010 tax forms and instructions Your 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. 2010 tax forms and instructions Adjusted gross income (AGI). 2010 tax forms and instructions   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). 2010 tax forms and instructions If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. 2010 tax forms and instructions Example. 2010 tax forms and instructions Your AGI is $38,550, you are single, and you have one qualifying child. 2010 tax forms and instructions You cannot claim the EIC because your AGI is not less than $37,870. 2010 tax forms and instructions However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,210. 2010 tax forms and instructions Community property. 2010 tax forms and instructions   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3 ), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. 2010 tax forms and instructions This is different from the community property rules that apply under Rule 7 . 2010 tax forms and instructions Rule 2. 2010 tax forms and instructions You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). 2010 tax forms and instructions Any qualifying child listed on Schedule EIC also must have a valid SSN. 2010 tax forms and instructions (See Rule 8 if you have a qualifying child. 2010 tax forms and instructions ) If your social security card (or your spouse's, if filing a joint return) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. 2010 tax forms and instructions An example of a federally funded benefit is Medicaid. 2010 tax forms and instructions If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U. 2010 tax forms and instructions S. 2010 tax forms and instructions citizen or permanent resident, ask the SSA for a new social security card without the legend. 2010 tax forms and instructions U. 2010 tax forms and instructions S. 2010 tax forms and instructions citizen. 2010 tax forms and instructions   If you were a U. 2010 tax forms and instructions S. 2010 tax forms and instructions citizen when you received your SSN, you have a valid SSN. 2010 tax forms and instructions Valid for work only with INS or DHS authorization. 2010 tax forms and instructions   If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. 2010 tax forms and instructions SSN missing or incorrect. 2010 tax forms and instructions   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. 2010 tax forms and instructions Other taxpayer identification number. 2010 tax forms and instructions   You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). 2010 tax forms and instructions ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. 2010 tax forms and instructions No SSN. 2010 tax forms and instructions   If you do not have a valid SSN, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). 2010 tax forms and instructions You cannot claim the EIC. 2010 tax forms and instructions Getting an SSN. 2010 tax forms and instructions   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5, Application for a Social Security Card, with the SSA. 2010 tax forms and instructions You can get Form SS-5 online at www. 2010 tax forms and instructions socialsecurity. 2010 tax forms and instructions gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. 2010 tax forms and instructions Filing deadline approaching and still no SSN. 2010 tax forms and instructions   If the filing deadline is approaching and you still do not have an SSN, you have two choices. 2010 tax forms and instructions Request an automatic 6-month extension of time to file your return. 2010 tax forms and instructions You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. 2010 tax forms and instructions S. 2010 tax forms and instructions Individual Income Tax Return. 2010 tax forms and instructions For more information, see chapter 1 . 2010 tax forms and instructions File the return on time without claiming the EIC. 2010 tax forms and instructions After receiving the SSN, file an amended return (Form 1040X, Amended U. 2010 tax forms and instructions S. 2010 tax forms and instructions Individual Income Tax Return) claiming the EIC. 2010 tax forms and instructions Attach a filled-in Schedule EIC if you have a qualifying child. 2010 tax forms and instructions Table 36-1. 2010 tax forms and instructions Earned Income Credit in a Nutshell First, you must meet all the rules in this column. 2010 tax forms and instructions Second, you must meet all the rules in one of these columns, whichever applies. 2010 tax forms and instructions Third, you must meet the rule in this column. 2010 tax forms and instructions Part A. 2010 tax forms and instructions  Rules for Everyone Part B. 2010 tax forms and instructions  Rules If You Have a Qualifying Child Part C. 2010 tax forms and instructions  Rules If You Do Not Have a Qualifying Child Part D. 2010 tax forms and instructions  Figuring and Claiming the EIC 1. 2010 tax forms and instructions 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. 2010 tax forms and instructions 2. 2010 tax forms and instructions You must have a valid social security number. 2010 tax forms and instructions  3. 2010 tax forms and instructions Your filing status cannot be “Married filing separately. 2010 tax forms and instructions ” 4. 2010 tax forms and instructions You must be a U. 2010 tax forms and instructions S. 2010 tax forms and instructions citizen or resident alien all year. 2010 tax forms and instructions  5. 2010 tax forms and instructions You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). 2010 tax forms and instructions  6. 2010 tax forms and instructions Your investment income must be $3,300 or less. 2010 tax forms and instructions  7. 2010 tax forms and instructions You must have earned income. 2010 tax forms and instructions 8. 2010 tax forms and instructions Your child must meet the relationship, age, residency, and joint return tests. 2010 tax forms and instructions  9. 2010 tax forms and instructions Your qualifying child cannot be used by more than one person to claim the EIC. 2010 tax forms and instructions  10. 2010 tax forms and instructions You cannot be a qualifying child of another person. 2010 tax forms and instructions 11. 2010 tax forms and instructions You must be at least age 25 but under age 65. 2010 tax forms and instructions  12. 2010 tax forms and instructions You cannot be the dependent of another person. 2010 tax forms and instructions  13. 2010 tax forms and instructions You cannot be a qualifying child of another person. 2010 tax forms and instructions  14. 2010 tax forms and instructions You must have lived in the United States more than half of the year. 2010 tax forms and instructions 15. 2010 tax forms and instructions 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. 2010 tax forms and instructions Rule 3. 2010 tax forms and instructions Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. 2010 tax forms and instructions Your filing status cannot be “Married filing separately. 2010 tax forms and instructions ” Spouse did not live with you. 2010 tax forms and instructions   If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. 2010 tax forms and instructions In that case, you may be able to claim the EIC. 2010 tax forms and instructions For detailed information about filing as head of household, see chapter 2 . 2010 tax forms and instructions Rule 4. 2010 tax forms and instructions You Must Be a U. 2010 tax forms and instructions S. 2010 tax forms and instructions Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. 2010 tax forms and instructions You can use that filing status only if one spouse is a U. 2010 tax forms and instructions S. 2010 tax forms and instructions citizen or resident alien and you choose to treat the nonresident spouse as a U. 2010 tax forms and instructions S. 2010 tax forms and instructions resident. 2010 tax forms and instructions If you make this choice, you and your spouse are taxed on your worldwide income. 2010 tax forms and instructions If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status is not married filing jointly, enter “No” on the dotted line next to line 64a (Form 1040) or in the space to the left of line 38a (Form 1040A). 2010 tax forms and instructions If you need more information on making this choice, get Publication 519, U. 2010 tax forms and instructions S. 2010 tax forms and instructions Tax Guide for Aliens. 2010 tax forms and instructions Rule 5. 2010 tax forms and instructions You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 2010 tax forms and instructions You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. 2010 tax forms and instructions U. 2010 tax forms and instructions S. 2010 tax forms and instructions possessions are not foreign countries. 2010 tax forms and instructions See Publication 54, Tax Guide for U. 2010 tax forms and instructions S. 2010 tax forms and instructions Citizens and Resident Aliens Abroad, for more detailed information. 2010 tax forms and instructions Rule 6. 2010 tax forms and instructions Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. 2010 tax forms and instructions If your investment income is more than $3,300, you cannot claim the credit. 2010 tax forms and instructions For most people, investment income is the total of the following amounts. 2010 tax forms and instructions Taxable interest (line 8a of Form 1040 or 1040A). 2010 tax forms and instructions Tax-exempt interest (line 8b of Form 1040 or 1040A). 2010 tax forms and instructions Dividend income (line 9a of Form 1040 or 1040A). 2010 tax forms and instructions Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). 2010 tax forms and instructions 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. 2010 tax forms and instructions However, see Rule 6 in chapter 1 of Publication 596 if: You are filing Schedule E (Form 1040), Form 4797, or Form 8814, or You are reporting income from the rental of personal property on Form 1040, line 21. 2010 tax forms and instructions Rule 7. 2010 tax forms and instructions You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. 2010 tax forms and instructions If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. 2010 tax forms and instructions If you are an employee, earned income includes all the taxable income you get from your employer. 2010 tax forms and instructions If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040. 2010 tax forms and instructions Earned Income Earned income includes all of the following types of income. 2010 tax forms and instructions Wages, salaries, tips, and other taxable employee pay. 2010 tax forms and instructions Employee pay is earned income only if it is taxable. 2010 tax forms and instructions Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. 2010 tax forms and instructions But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. 2010 tax forms and instructions Net earnings from self-employment. 2010 tax forms and instructions Gross income received as a statutory employee. 2010 tax forms and instructions Wages, salaries, and tips. 2010 tax forms and instructions   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. 2010 tax forms and instructions You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). 2010 tax forms and instructions Nontaxable combat pay election. 2010 tax forms and instructions   You can elect to include your nontaxable combat pay in earned income for the earned income credit. 2010 tax forms and instructions Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. 2010 tax forms and instructions Figure the credit with and without your nontaxable combat pay before making the election. 2010 tax forms and instructions   If you make the election, you must include in earned income all nontaxable combat pay you received. 2010 tax forms and instructions If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. 2010 tax forms and instructions In other words, if one of you makes the election, the other one can also make it but does not have to. 2010 tax forms and instructions   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. 2010 tax forms and instructions ” Self-employed persons and statutory employees. 2010 tax forms and instructions   If you are self-employed or received income as a statutory employee, you must use the Form 1040 instructions to see if you qualify to get the EIC. 2010 tax forms and instructions Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. 2010 tax forms and instructions Each approved form exempts certain income from social security taxes. 2010 tax forms and instructions Each form is discussed here in terms of what is or is not earned income for the EIC. 2010 tax forms and instructions Form 4361. 2010 tax forms and instructions   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. 2010 tax forms and instructions This includes wages, salaries, tips, and other taxable employee compensation. 2010 tax forms and instructions A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. 2010 tax forms and instructions Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. 2010 tax forms and instructions Examples include fees for performing marriages and honoraria for delivering speeches. 2010 tax forms and instructions Form 4029. 2010 tax forms and instructions   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. 2010 tax forms and instructions However, amounts you received as a self-employed individual do not count as earned income. 2010 tax forms and instructions Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. 2010 tax forms and instructions Disability Benefits If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. 2010 tax forms and instructions Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. 2010 tax forms and instructions You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. 2010 tax forms and instructions Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. 2010 tax forms and instructions Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). 2010 tax forms and instructions Disability insurance payments. 2010 tax forms and instructions   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. 2010 tax forms and instructions It does not matter whether you have reached minimum retirement age. 2010 tax forms and instructions If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. 2010 tax forms and instructions ” Income That Is Not Earned Income Examples of items that are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. 2010 tax forms and instructions Do not include any of these items in your earned income. 2010 tax forms and instructions Earnings while an inmate. 2010 tax forms and instructions   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. 2010 tax forms and instructions This includes amounts for work performed while in a work release program or while in a halfway house. 2010 tax forms and instructions Workfare payments. 2010 tax forms and instructions   Nontaxable workfare payments are not earned income for the EIC. 2010 tax forms and instructions 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 private sector employment is not available, or (2) community service program activities. 2010 tax forms and instructions Community property. 2010 tax forms and instructions   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3 ), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under those laws. 2010 tax forms and instructions That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. 2010 tax forms and instructions Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. 2010 tax forms and instructions Nevada, Washington, and California domestic partners. 2010 tax forms and instructions   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. 2010 tax forms and instructions Your earned income for the EIC does not include any amount earned by your partner. 2010 tax forms and instructions Your earned income includes the entire amount you earned. 2010 tax forms and instructions For details, see Publication 555. 2010 tax forms and instructions Conservation Reserve Program (CRP) payments. 2010 tax forms and instructions   If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments are not earned income for the EIC. 2010 tax forms and instructions Nontaxable military pay. 2010 tax forms and instructions   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. 2010 tax forms and instructions Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). 2010 tax forms and instructions See Publication 3, Armed Forces' Tax Guide, for more information. 2010 tax forms and instructions    Combat pay. 2010 tax forms and instructions You can elect to include your nontaxable combat pay in earned income for the EIC. 2010 tax forms and instructions See Nontaxable combat pay election, earlier. 2010 tax forms and instructions Part B. 2010 tax forms and instructions Rules If You Have a Qualifying Child If you have met all of the rules in Part A , read Part B to see if you have a qualifying child. 2010 tax forms and instructions Part B discusses Rules 8 through 10. 2010 tax forms and instructions You must meet all three of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit with a qualifying child. 2010 tax forms and instructions You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. 2010 tax forms and instructions (You cannot file Form 1040EZ. 2010 tax forms and instructions ) You also must complete Schedule EIC and attach it to your return. 2010 tax forms and instructions If you meet all the rules in Part A and this part, read Part D to find out what to do next. 2010 tax forms and instructions If you do not meet Rule 8, you do not have a qualifying child. 2010 tax forms and instructions Read Part C to find out if you can get the earned income credit without a qualifying child. 2010 tax forms and instructions Rule 8. 2010 tax forms and instructions Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. 2010 tax forms and instructions The four tests are: Relationship, Age, Residency, and Joint return. 2010 tax forms and instructions The four tests are illustrated in Figure 36–1. 2010 tax forms and instructions The paragraphs that follow contain more information about each test. 2010 tax forms and instructions Relationship Test To be your qualifying child, a child must be your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), or Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). 2010 tax forms and instructions The following definitions clarify the relationship test. 2010 tax forms and instructions Adopted child. 2010 tax forms and instructions   An adopted child is always treated as your own child. 2010 tax forms and instructions The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 2010 tax forms and instructions Foster child. 2010 tax forms and instructions   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. 2010 tax forms and instructions An authorized placement agency includes a state or local government agency. 2010 tax forms and instructions It also includes a tax-exempt organization licensed by a state. 2010 tax forms and instructions In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. 2010 tax forms and instructions Example. 2010 tax forms and instructions Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. 2010 tax forms and instructions Debbie is your foster child. 2010 tax forms and instructions Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during 2013, regardless of age. 2010 tax forms and instructions    The following examples and definitions clarify the age test. 2010 tax forms and instructions Example 1—child not under age 19. 2010 tax forms and instructions Your son turned 19 on December 10. 2010 tax forms and instructions Unless he was permanently and totally disabled or a student, he is not a qualifying child because, at the end of the year, he was not under age 19. 2010 tax forms and instructions Example 2—child not younger than you or your spouse. 2010 tax forms and instructions Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. 2010 tax forms and instructions He is not disabled. 2010 tax forms and instructions Both you and your spouse are 21 years old and you file a joint return. 2010 tax forms and instructions Your brother is not your qualifying child because he is not younger than you or your spouse. 2010 tax forms and instructions Example 3—child younger than your spouse but not younger than you. 2010 tax forms and instructions The facts are the same as in Example 2 except that your spouse is 25 years old. 2010 tax forms and instructions Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. 2010 tax forms and instructions Student defined. 2010 tax forms and instructions   To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. 2010 tax forms and instructions The 5 calendar months need not be consecutive. 2010 tax forms and instructions   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. 2010 tax forms and instructions School defined. 2010 tax forms and instructions   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. 2010 tax forms and instructions However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. 2010 tax forms and instructions Vocational high school students. 2010 tax forms and instructions   Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. 2010 tax forms and instructions Permanently and totally disabled. 2010 tax forms and instructions   Your child is permanently and totally disabled if both of the following apply. 2010 tax forms and instructions He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 2010 tax forms and instructions A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. 2010 tax forms and instructions Residency Test Your child must have lived with you in the United States for more than half of 2013. 2010 tax forms and instructions The following definitions clarify the residency test. 2010 tax forms and instructions United States. 2010 tax forms and instructions   This means the 50 states and the District of Columbia. 2010 tax forms and instructions It does not include Puerto Rico or U. 2010 tax forms and instructions S. 2010 tax forms and instructions possessions such as Guam. 2010 tax forms and instructions Homeless shelter. 2010 tax forms and instructions   Your home can be any location where you regularly live. 2010 tax forms and instructions You do not need a traditional home. 2010 tax forms and instructions For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. 2010 tax forms and instructions Military personnel stationed outside the United States. 2010 tax forms and instructions    U. 2010 tax forms and instructions S. 2010 tax forms and instructions military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. 2010 tax forms and instructions Figure 36-1. 2010 tax forms and instructions Tests for Qualifying Child Please click here for the text description of the image. 2010 tax forms and instructions Qualifying child Extended active duty. 2010 tax forms and instructions   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. 2010 tax forms and instructions Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. 2010 tax forms and instructions Birth or death of a child. 2010 tax forms and instructions   A child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. 2010 tax forms and instructions Temporary absences. 2010 tax forms and instructions   Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. 2010 tax forms and instructions Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. 2010 tax forms and instructions Kidnapped child. 2010 tax forms and instructions    A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. 2010 tax forms and instructions The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or your child's family. 2010 tax forms and instructions This treatment applies for all years until the child is returned. 2010 tax forms and instructions However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. 2010 tax forms and instructions   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. 2010 tax forms and instructions Joint Return Test To meet this test, the child cannot file a joint return for the year. 2010 tax forms and instructions Exception. 2010 tax forms and instructions   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. 2010 tax forms and instructions Example 1—child files joint return. 2010 tax forms and instructions You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 2010 tax forms and instructions He earned $25,000 for the year. 2010 tax forms and instructions The couple files a joint return. 2010 tax forms and instructions Because your daughter and her husband filed a joint return, she is not your qualifying child. 2010 tax forms and instructions Example 2—child files joint return only to claim a refund of withheld tax. 2010 tax forms and instructions Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 2010 tax forms and instructions They do not have a child. 2010 tax forms and instructions Neither is required to file a tax return. 2010 tax forms and instructions Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. 2010 tax forms and instructions The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. 2010 tax forms and instructions Example 3—child files joint return to claim American opportunity credit. 2010 tax forms and instructions The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 2010 tax forms and instructions He and his wife are not required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. 2010 tax forms and instructions Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. 2010 tax forms and instructions The exception to the joint return test does not apply, so your son is not your qualifying child. 2010 tax forms and instructions Married child. 2010 tax forms and instructions   Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) , described later. 2010 tax forms and instructions Social security number. 2010 tax forms and instructions   The qualifying child must have a valid social security number (SSN) unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. 2010 tax forms and instructions You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), which is issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. 2010 tax forms and instructions   If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. 2010 tax forms and instructions For more information about SSNs, see Rule 2 . 2010 tax forms and instructions Rule 9. 2010 tax forms and instructions Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. 2010 tax forms and instructions However, only one of these persons can actually treat the child as a qualifying child. 2010 tax forms and instructions Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). 2010 tax forms and instructions The exemption for the child. 2010 tax forms and instructions The child tax credit. 2010 tax forms and instructions Head of household filing status. 2010 tax forms and instructions The credit for child and dependent care expenses. 2010 tax forms and instructions The exclusion for dependent care benefits. 2010 tax forms and instructions The EIC. 2010 tax forms and instructions The other person cannot take any of these benefits based on this qualifying child. 2010 tax forms and instructions In other words, you and the other person cannot agree to divide these tax benefits between you. 2010 tax forms and instructions The other person cannot take any of these tax benefits unless he or she has a different qualifying child. 2010 tax forms and instructions The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. 2010 tax forms and instructions However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. 2010 tax forms and instructions Tiebreaker rules. 2010 tax forms and instructions   To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. 2010 tax forms and instructions If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. 2010 tax forms and instructions If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. 2010 tax forms and instructions If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. 2010 tax forms and instructions If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. 2010 tax forms and instructions If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. 2010 tax forms and instructions If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. 2010 tax forms and instructions If the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. 2010 tax forms and instructions See Example 8 . 2010 tax forms and instructions   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. 2010 tax forms and instructions See Examples 1 through 13 . 2010 tax forms and instructions   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in Part C for people who do not have a qualifying child. 2010 tax forms and instructions If the other person cannot claim the EIC. 2010 tax forms and instructions   If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. 2010 tax forms and instructions See Examples 6 and 7 . 2010 tax forms and instructions But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier. 2010 tax forms and instructions Examples. 2010 tax forms and instructions The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. 2010 tax forms and instructions Example 1. 2010 tax forms and instructions You and your 2-year-old son Jimmy lived with your mother all year. 2010 tax forms and instructions You are 25 years old, unmarried, and your AGI is $9,000. 2010 tax forms and instructions Your only income was $9,000 from a part-time job. 2010 tax forms and instructions Your mother's only income was $20,000 from her job, and her AGI is $20,000. 2010 tax forms and instructions Jimmy's father did not live with you or Jimmy. 2010 tax forms and instructions The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. 2010 tax forms and instructions Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. 2010 tax forms and instructions However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier for which that person qualifies). 2010 tax forms and instructions He is not a qualifying child of anyone else, including his father. 2010 tax forms and instructions If you do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). 2010 tax forms and instructions Example 2. 2010 tax forms and instructions The facts are the same as in Example 1 except your AGI is $25,000. 2010 tax forms and instructions Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. 2010 tax forms and instructions Only you can claim him. 2010 tax forms and instructions Example 3. 2010 tax forms and instructions The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. 2010 tax forms and instructions In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. 2010 tax forms and instructions The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child. 2010 tax forms and instructions Example 4. 2010 tax forms and instructions The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. 2010 tax forms and instructions Only one of you can claim each child. 2010 tax forms and instructions However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. 2010 tax forms and instructions For example, if you claim one child, your mother can claim the other two. 2010 tax forms and instructions Example 5. 2010 tax forms and instructions The facts are the same as in Example 1 except that you are only 18 years old. 2010 tax forms and instructions This means you are a qualifying child of your mother. 2010 tax forms and instructions Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. 2010 tax forms and instructions Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. 2010 tax forms and instructions If your mother meets all the other requirements for claiming the EIC and you do not claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. 2010 tax forms and instructions Example 6. 2010 tax forms and instructions The facts are the same as in Example 1 except that your mother earned $50,000 from her job. 2010 tax forms and instructions Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. 2010 tax forms and instructions Example 7. 2010 tax forms and instructions The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. 2010 tax forms and instructions Your earned income is too high for you to claim the EIC. 2010 tax forms and instructions But your mother cannot claim the EIC either, because her AGI is not higher than yours. 2010 tax forms and instructions Example 8. 2010 tax forms and instructions The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have an AGI of $30,000 on a joint return. 2010 tax forms and instructions If you and your husband do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. 2010 tax forms and instructions Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. 2010 tax forms and instructions In other words, each parent's AGI can be treated as $15,000. 2010 tax forms and instructions Example 9. 2010 tax forms and instructions You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. 2010 tax forms and instructions In August and September, Joey lived with you. 2010 tax forms and instructions For the rest of the year, Joey lived with your husband, who is Joey's father. 2010 tax forms and instructions Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. 2010 tax forms and instructions At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. 2010 tax forms and instructions You and your husband will file separate returns. 2010 tax forms and instructions Your husband agrees to let you treat Joey as a qualifying child. 2010 tax forms and instructions This means, if your husband does not claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. 2010 tax forms and instructions However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. 2010 tax forms and instructions See Rule 3 . 2010 tax forms and instructions Example 10. 2010 tax forms and instructions The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. 2010 tax forms and instructions In this case, only your husband will be allowed to treat Joey as a qualifying child. 2010 tax forms and instructions This is because, during 2013, the boy lived with him longer than with you. 2010 tax forms and instructions You cannot claim the EIC (either with or without a qualifying child). 2010 tax forms and instructions However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. 2010 tax forms and instructions See Rule 3 . 2010 tax forms and instructions Example 11. 2010 tax forms and instructions You, your 5-year-old son and your son's father lived together all year. 2010 tax forms and instructions You and your son's father are not married. 2010 tax forms and instructions Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. 2010 tax forms and instructions Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. 2010 tax forms and instructions Neither of you had any other income. 2010 tax forms and instructions Your son's father agrees to let you treat the child as a qualifying child. 2010 tax forms and instructions This means, if your son's father does not claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. 2010 tax forms and instructions Example 12. 2010 tax forms and instructions The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. 2010 tax forms and instructions In this case, only your son's father will be allowed to treat your son as a qualifying child. 2010 tax forms and instructions This is because his AGI, $14,000, is more than your AGI, $12,000. 2010 tax forms and instructions You cannot claim the EIC (either with or without a qualifying child). 2010 tax forms and instructions Example 13. 2010 tax forms and instructions You and your 7-year-old niece, your sister's child, lived with your mother all year. 2010 tax forms and instructions You are 25 years old, and your AGI is $9,300. 2010 tax forms and instructions Your only income was from a part-time job. 2010 tax forms and instructions Your mother's AGI is $15,000. 2010 tax forms and instructions Her only income was from her job. 2010 tax forms and instructions Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. 2010 tax forms and instructions Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. 2010 tax forms and instructions However, only your mother can treat her as a qualifying child. 2010 tax forms and instructions This is because your mother's AGI, $15,000, is more than your AGI, $9,300. 2010 tax forms and instructions Special rule for divorced or separated parents (or parents who live apart). 2010 tax forms and instructions   A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true. 2010 tax forms and instructions The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of 2013, whether or not they are or were married. 2010 tax forms and instructions The child received over half of his or her support for the year from the parents. 2010 tax forms and instructions The child is in the custody of one or both parents for more than half of 2013. 2010 tax forms and instructions Either of the following statements is true. 2010 tax forms and instructions The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. 2010 tax forms and instructions If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. 2010 tax forms and instructions A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2013. 2010 tax forms and instructions  For details, see chapter 3. 2010 tax forms and instructions Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. 2010 tax forms and instructions Applying Rule 9 to divorced or separated parents (or parents who live apart). 2010 tax forms and instructions   If a child is treated as the qualifying child of the noncustodial parent under the special rule just described for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. 2010 tax forms and instructions However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC and other tax benefits listed earlier in this chapter. 2010 tax forms and instructions If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child. 2010 tax forms and instructions Example 1. 2010 tax forms and instructions You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. 2010 tax forms and instructions Your AGI is $10,000. 2010 tax forms and instructions Your mother’s AGI is $25,000. 2010 tax forms and instructions Your son's father did not live with you or your son. 2010 tax forms and instructions Under the special rule for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. 2010 tax forms and instructions However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. 2010 tax forms and instructions You and your mother did not have any child care expenses or dependent care benefits. 2010 tax forms and instructions If you do not claim your son as a qualifying child, your mother can claim him as a qualifying child for the EIC and head of household filing status, if she qualifies for these tax benefits. 2010 tax forms and instructions Example 2. 2010 tax forms and instructions The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. 2010 tax forms and instructions Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. 2010 tax forms and instructions Example 3. 2010 tax forms and instructions The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the EIC. 2010 tax forms and instructions Your mother also claims him as a qualifying child for head of household filing status. 2010 tax forms and instructions You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. 2010 tax forms and instructions The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. 2010 tax forms and instructions Rule 10. 2010 tax forms and instructions You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. 2010 tax forms and instructions ) if all of the following statements are true. 2010 tax forms and instructions You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. 2010 tax forms and instructions Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). 2010 tax forms and instructions You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. 2010 tax forms and instructions You lived with that person in the United States for more than half of the year. 2010 tax forms and instructions You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). 2010 tax forms and instructions For more details about the tests to be a qualifying child, see Rule 8 . 2010 tax forms and instructions If you are a qualifying child of another taxpayer, you cannot claim the EIC. 2010 tax forms and instructions This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. 2010 tax forms and instructions Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). 2010 tax forms and instructions Example. 2010 tax forms and instructions You and your daughter lived with your mother all year. 2010 tax forms and instructions You are 22 years old, unmarried, and attended a trade school full time. 2010 tax forms and instructions You had a part-time job and earned $5,700. 2010 tax forms and instructions You had no other income. 2010 tax forms and instructions Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. 2010 tax forms and instructions She can claim the EIC if she meets all the other requirements. 2010 tax forms and instructions Because you are your mother's qualifying child, you cannot claim the EIC. 2010 tax forms and instructions This is so even if your mother cannot or does not claim the EIC. 2010 tax forms and instructions Child of person not required to file a return. 2010 tax forms and instructions   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. 2010 tax forms and instructions Example. 2010 tax forms and instructions The facts are the same as in the last example except your mother had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. 2010 tax forms and instructions As a result, you are not your mother's qualifying child. 2010 tax forms and instructions You can claim the EIC if you meet all the other requirements to do so. 2010 tax forms and instructions   See Rule 10 in Publication 596 for additional examples. 2010 tax forms and instructions Part C. 2010 tax forms and instructions Rules If You Do Not Have a Qualifying Child Read this part if you: Do not have a qualifying child, and Have met all the rules in Part A . 2010 tax forms and instructions  Part C discusses Rules 11 through 14. 2010 tax forms and instructions You must meet all four of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit without a qualifying child. 2010 tax forms and instructions If you have a qualifying child, the rules in this part do not apply to you. 2010 tax forms and instructions You can claim the credit only if you meet all the rules in Parts A, B, and D. 2010 tax forms and instructions See Rule 8 to find out if you have a qualifying child. 2010 tax forms and instructions Rule 11. 2010 tax forms and instructions You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. 2010 tax forms and instructions If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2013. 2010 tax forms and instructions It does not matter which spouse meets the age test, as long as one of the spouses does. 2010 tax forms and instructions You meet the age test if you were born after December 31, 1948, and before January 2, 1989. 2010 tax forms and instructions If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1948, and before January 2, 1989. 2010 tax forms and instructions If neither you nor your spouse meets the age test, you cannot claim the EIC. 2010 tax forms and instructions Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). 2010 tax forms and instructions Death of spouse. 2010 tax forms and instructions   If you are filing a joint return with your spouse who died in 2013, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. 2010 tax forms and instructions Example 1. 2010 tax forms and instructions You are age 28 and unmarried. 2010 tax forms and instructions You meet the age test. 2010 tax forms and instructions Example 2—spouse meets age test. 2010 tax forms and instructions You are married and filing a joint return. 2010 tax forms and instructions You are age 23 and your spouse is age 27. 2010 tax forms and instructions You meet the age test because your spouse is at least age 25 but under age 65. 2010 tax forms and instructions Example 3—spouse dies in 2013. 2010 tax forms and instructions You are married and filing a joint return with your spouse who died in August 2013. 2010 tax forms and instructions You are age 67. 2010 tax forms and instructions Your spouse would have become age 65 in November 2013. 2010 tax forms and instructions Because your spouse was under age 65 when she died, you meet the age test. 2010 tax forms and instructions Rule 12. 2010 tax forms and instructions You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. 2010 tax forms and instructions If you are filing a joint return, you meet this rule if: You checked both box 6a and box 6b on Form 1040 or 1040A, or You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $20,000 on that line. 2010 tax forms and instructions If you are not sure whether someone else can claim you (or your spouse, if filing a joint return) as a dependent, read the rules for claiming a dependent in chapter 3. 2010 tax forms and instructions If someone else can claim you (or your spouse, if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit. 2010 tax forms and instructions Example 1. 2010 tax forms and instructions In 2013, you were age 25, single, and living at home with your parents. 2010 tax forms and instructions You worked and were not a student. 2010 tax forms and instructions You earned $7,500. 2010 tax forms and instructions Your parents cannot claim you as a dependent. 2010 tax forms and instructions When you file your return, you claim an exemption for yourself by not checking the “You” box on line 5 of your Form 1040EZ and by entering $10,000 on that line. 2010 tax forms and instructions You meet this rule. 2010 tax forms and instructions You can claim the EIC if you meet all the other requirements. 2010 tax forms and instructions Example 2. 2010 tax forms and instructions The facts are the same as in Example 1 , except that you earned $2,000. 2010 tax forms and instructions Your parents can claim you as a dependent but decide not to. 2010 tax forms and instructions You do not meet this rule. 2010 tax forms and instructions You cannot claim the credit because your parents could have claimed you as a dependent. 2010 tax forms and instructions Joint returns. 2010 tax forms and instructions   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. 2010 tax forms and instructions   However, another person may be able to claim you as a dependent if you and your spouse file a joint return only to get a refund of income tax withheld or estimated tax paid. 2010 tax forms and instructions But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. 2010 tax forms and instructions Example 1. 2010 tax forms and instructions You are 26 years old. 2010 tax forms and instructions You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. 2010 tax forms and instructions Neither you nor your wife is required to file a tax return. 2010 tax forms and instructions You do not have a child. 2010 tax forms and instructions Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. 2010 tax forms and instructions Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. 2010 tax forms and instructions They can claim exemptions for you and your wife if all the other tests to do so are met. 2010 tax forms and instructions Example 2. 2010 tax forms and instructions The facts are the same as in Example 1 except no taxes were taken out of your pay. 2010 tax forms and instructions Also, you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. 2010 tax forms and instructions Because claiming the EIC is your reason for filing the return, you are not filing it only to get a refund of income tax withheld or estimated tax paid. 2010 tax forms and instructions Your parents cannot claim an exemption for either you or your wife. 2010 tax forms and instructions Rule 13. 2010 tax forms and instructions You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. 2010 tax forms and instructions ) if all of the following statements are true. 2010 tax forms and instructions You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. 2010 tax forms and instructions Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). 2010 tax forms and instructions You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student (as defined in Rule 8 ), and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. 2010 tax forms and instructions You lived with that person in the United States for more than half of the year. 2010 tax forms and instructions You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). 2010 tax forms and instructions For more details about the tests to be a qualifying child, see Rule 8 . 2010 tax forms and instructions If you are a qualifying child of another taxpayer, you cannot claim the EIC. 2010 tax forms and instructions This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. 2010 tax forms and instructions Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). 2010 tax forms and instructions Example. 2010 tax forms and instructions You lived with your mother all year. 2010 tax forms and instructions You are age 26, unmarried, and permanently and totally disabled. 2010 tax forms and instructions Your only income was from a community center where you went three days a week to answer telephones. 2010 tax forms and instructions You earned $5,000 for the year and provided more than half of your own support. 2010 tax forms and instructions Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. 2010 tax forms and instructions She can claim the EIC if she meets all the other requirements. 2010 tax forms and instructions Because you are a qualifying child of your mother, you cannot claim the EIC. 2010 tax forms and instructions This is so even if your mother cannot or does not claim the EIC. 2010 tax forms and instructions Joint returns. 2010 tax forms and instructions   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. 2010 tax forms and instructions   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return for the year only to get a refund of income tax withheld or estimated tax paid. 2010 tax forms and instructions But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. 2010 tax forms and instructions Child of person not required to file a return. 2010 tax forms and instructions   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. 2010 tax forms and instructions Example. 2010 tax forms and instructions You lived all year with your father. 2010 tax forms and instructions You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. 2010 tax forms and instructions You have no other income, no children, and provided more than half of your own support. 2010 tax forms and instructions Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. 2010 tax forms and instructions As a result, you are not your father's qualifying child. 2010 tax forms and instructions You can claim the EIC if you meet all the other requirements to do so. 2010 tax forms and instructions   See Rule 13 in Publication 596 for additional examples. 2010 tax forms and instructions Rule 14. 2010 tax forms and instructions You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. 2010 tax forms and instructions If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). 2010 tax forms and instructions United States. 2010 tax forms and instructions   This means the 50 states and the District of Columbia. 2010 tax forms and instructions It does not include Puerto Rico or U. 2010 tax forms and instructions S. 2010 tax forms and instructions possessions such as Guam. 2010 tax forms and instructions Homeless shelter. 2010 tax forms and instructions   Your home can be any location where you regularly live. 2010 tax forms and instructions You do not need a traditional home. 2010 tax forms and instructions If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. 2010 tax forms and instructions Military personnel stationed outside the United States. 2010 tax forms and instructions   U. 2010 tax forms and instructions S. 2010 tax forms and instructions military personnel stationed outside the United States on extended active duty (defined in Rule 8 ) are considered to live in the United States during that duty period for purposes of the EIC. 2010 tax forms and instructions Part D. 2010 tax forms and instructions Figuring and Claiming the EIC Read this part if you have met all the rules in Parts A and B, or all the rules in Parts A and C. 2010 tax forms and instructions Part D discusses Rule 15 . 2010 tax forms and instructions You must meet this rule, in addition to the rules in Parts A and B , or Parts A and C , to qualify for the earned income credit. 2010 tax forms and instructions This part of the chapter also explains how to figure the amount of your credit. 2010 tax forms and instructions You have two choices. 2010 tax forms and instructions Have the IRS figure the EIC for you. 2010 tax forms and instructions If you want to do this, see IRS Will Figure the EIC for You . 2010 tax forms and instructions Figure the EIC yourself. 2010 tax forms and instructions If you want to do this, see How To Figure the EIC Yourself . 2010 tax forms and instructions Rule 15. 2010 tax forms and instructions 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. 2010 tax forms and instructions Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. 2010 tax forms and instructions Employee pay is earned income only if it is taxable. 2010 tax forms and instructions Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. 2010 tax forms and instructions But there is an exception for nontaxable combat pay, which you can choose to include in earned income. 2010 tax forms and instructions Earned income is explained in detail in Rule 7 . 2010 tax forms and instructions Figuring earned income. 2010 tax forms and instructions   If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions. 2010 tax forms and instructions   Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b or the Form 1040A instructions for lines 38a and 38b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b. 2010 tax forms and instructions   When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). 2010 tax forms and instructions You will then reduce that amount by any amount included on that line and described in the following list: Scholarship or fellowship grants not reported on a Form W-2, Inmate's income, and Pension or annuity from deferred compensation plans. 2010 tax forms and instructions Scholarship or fellowship grants not reported on a Form W-2. 2010 tax forms and instructions   A scholarship or fellowship grant that was not reported to you on a Form W-2 is not considered earned income for the earned income credit. 2010 tax forms and instructions Inmate's income. 2010 tax forms and instructions   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. 2010 tax forms and instructions This includes amounts received for work performed while in a work release program or while in a halfway house. 2010 tax forms and instructions If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “PRI” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). 2010 tax forms and instructions Pension or annuity from deferred compensation plans. 2010 tax forms and instructions   A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is not considered earned income for the earned income credit. 2010 tax forms and instructions If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “DFC” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). 2010 tax forms and instructions This amount may be reported in box 11 of your Form W-2. 2010 tax forms and instructions If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. 2010 tax forms and instructions Clergy. 2010 tax forms and instructions   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result in the first space of the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b. 2010 tax forms and instructions Put “Clergy” on the dotted line next to line 64a (Form 1040). 2010 tax forms and instructions Church employees. 2010 tax forms and instructions    A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. 2010 tax forms and instructions If you received wages as a