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2011 Federal Tax Filing

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2011 Federal Tax Filing

2011 federal tax filing 36. 2011 federal tax filing   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. 2011 federal tax filing Rules for EveryoneRule 1. 2011 federal tax filing Your AGI Must Be Less Than: Rule 2. 2011 federal tax filing You Must Have a Valid Social Security Number (SSN) Rule 3. 2011 federal tax filing Your Filing Status Cannot Be Married Filing Separately Rule 4. 2011 federal tax filing You Must Be a U. 2011 federal tax filing S. 2011 federal tax filing Citizen or Resident Alien All Year Rule 5. 2011 federal tax filing You Cannot File Form 2555 or Form 2555-EZ Rule 6. 2011 federal tax filing Your Investment Income Must Be $3,300 or Less Rule 7. 2011 federal tax filing You Must Have Earned Income Part B. 2011 federal tax filing Rules If You Have a Qualifying ChildRule 8. 2011 federal tax filing Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. 2011 federal tax filing Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. 2011 federal tax filing You Cannot Be a Qualifying Child of Another Taxpayer Part C. 2011 federal tax filing Rules If You Do Not Have a Qualifying ChildRule 11. 2011 federal tax filing You Must Be at Least Age 25 but Under Age 65 Rule 12. 2011 federal tax filing You Cannot Be the Dependent of Another Person Rule 13. 2011 federal tax filing You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. 2011 federal tax filing You Must Have Lived in the United States More Than Half of the Year Part D. 2011 federal tax filing Figuring and Claiming the EICRule 15. 2011 federal tax filing Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. 2011 federal tax filing John and Janet Smith (Form 1040A) Example 2. 2011 federal tax filing Kelly Green (Form 1040EZ) What's New Earned income amount is more. 2011 federal tax filing  The maximum amount of income you can earn and still get the credit has increased. 2011 federal tax filing 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). 2011 federal tax filing Your adjusted gross income also must be less than the amount in the above list that applies to you. 2011 federal tax filing For details, see Rules 1 and 15. 2011 federal tax filing Investment income amount is more. 2011 federal tax filing  The maximum amount of investment income you can have and still get the credit has increased to $3,300. 2011 federal tax filing See Rule 6. 2011 federal tax filing Reminders Increased EIC on certain joint returns. 2011 federal tax filing  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. 2011 federal tax filing As a result, the EIC table has different columns for married persons filing jointly than for everyone else. 2011 federal tax filing 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. 2011 federal tax filing Online help. 2011 federal tax filing  You can use the EITC Assistant at www. 2011 federal tax filing irs. 2011 federal tax filing gov/eitc to find out if you are eligible for the credit. 2011 federal tax filing The EITC Assistant is available in English and Spanish. 2011 federal tax filing EIC questioned by IRS. 2011 federal tax filing  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. 2011 federal tax filing We will tell you what documents to send us. 2011 federal tax filing These may include: birth certificates, school records, medical records, etc. 2011 federal tax filing The process of establishing your eligibility will delay your refund. 2011 federal tax filing Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. 2011 federal tax filing A tax credit usually means more money in your pocket. 2011 federal tax filing It reduces the amount of tax you owe. 2011 federal tax filing The EIC may also give you a refund. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing Or, if you prefer, you can let the IRS figure the credit for you. 2011 federal tax filing How will this chapter help you?   This chapter will explain the following. 2011 federal tax filing The rules you must meet to qualify for the EIC. 2011 federal tax filing How to figure the EIC. 2011 federal tax filing 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 . 2011 federal tax filing 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 . 2011 federal tax filing There is one final rule you must meet in Part D, Figuring and Claiming the EIC . 2011 federal tax filing You qualify for the credit if you meet all the rules in each part that applies to you. 2011 federal tax filing If you have a qualifying child, the rules in Parts A, B, and D apply to you. 2011 federal tax filing If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. 2011 federal tax filing Table 36-1, Earned Income Credit in a Nutshell. 2011 federal tax filing   Use Table 36–1 as a guide to Parts A, B, C, and D. 2011 federal tax filing The table is a summary of all the rules in each part. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing You must also qualify to claim the EIC by meeting all the rules described in this chapter. 2011 federal tax filing 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. 2011 federal tax filing For example, if your arithmetic is incorrect, the IRS can correct it. 2011 federal tax filing If you do not provide a correct social security number, the IRS can deny the EIC. 2011 federal tax filing These kinds of errors are called math or clerical errors. 2011 federal tax filing 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. 2011 federal tax filing If your error was due to fraud, then you cannot claim the EIC for the next 10 years. 2011 federal tax filing More information. 2011 federal tax filing   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. 2011 federal tax filing Part A. 2011 federal tax filing Rules for Everyone This part of the chapter discusses Rules 1 through 7. 2011 federal tax filing You must meet all seven rules to qualify for the earned income credit. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing Rule 1. 2011 federal tax filing 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. 2011 federal tax filing Adjusted gross income (AGI). 2011 federal tax filing   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). 2011 federal tax filing If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. 2011 federal tax filing Example. 2011 federal tax filing Your AGI is $38,550, you are single, and you have one qualifying child. 2011 federal tax filing You cannot claim the EIC because your AGI is not less than $37,870. 2011 federal tax filing 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. 2011 federal tax filing Community property. 2011 federal tax filing   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. 2011 federal tax filing This is different from the community property rules that apply under Rule 7 . 2011 federal tax filing Rule 2. 2011 federal tax filing 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). 2011 federal tax filing Any qualifying child listed on Schedule EIC also must have a valid SSN. 2011 federal tax filing (See Rule 8 if you have a qualifying child. 2011 federal tax filing ) 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. 2011 federal tax filing An example of a federally funded benefit is Medicaid. 2011 federal tax filing 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. 2011 federal tax filing S. 2011 federal tax filing citizen or permanent resident, ask the SSA for a new social security card without the legend. 2011 federal tax filing U. 2011 federal tax filing S. 2011 federal tax filing citizen. 2011 federal tax filing   If you were a U. 2011 federal tax filing S. 2011 federal tax filing citizen when you received your SSN, you have a valid SSN. 2011 federal tax filing Valid for work only with INS or DHS authorization. 2011 federal tax filing   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. 2011 federal tax filing SSN missing or incorrect. 2011 federal tax filing   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. 2011 federal tax filing Other taxpayer identification number. 2011 federal tax filing   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). 2011 federal tax filing ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. 2011 federal tax filing No SSN. 2011 federal tax filing   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). 2011 federal tax filing You cannot claim the EIC. 2011 federal tax filing Getting an SSN. 2011 federal tax filing   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. 2011 federal tax filing You can get Form SS-5 online at www. 2011 federal tax filing socialsecurity. 2011 federal tax filing gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. 2011 federal tax filing Filing deadline approaching and still no SSN. 2011 federal tax filing   If the filing deadline is approaching and you still do not have an SSN, you have two choices. 2011 federal tax filing Request an automatic 6-month extension of time to file your return. 2011 federal tax filing You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. 2011 federal tax filing S. 2011 federal tax filing Individual Income Tax Return. 2011 federal tax filing For more information, see chapter 1 . 2011 federal tax filing File the return on time without claiming the EIC. 2011 federal tax filing After receiving the SSN, file an amended return (Form 1040X, Amended U. 2011 federal tax filing S. 2011 federal tax filing Individual Income Tax Return) claiming the EIC. 2011 federal tax filing Attach a filled-in Schedule EIC if you have a qualifying child. 2011 federal tax filing Table 36-1. 2011 federal tax filing Earned Income Credit in a Nutshell First, you must meet all the rules in this column. 2011 federal tax filing Second, you must meet all the rules in one of these columns, whichever applies. 2011 federal tax filing Third, you must meet the rule in this column. 2011 federal tax filing Part A. 2011 federal tax filing  Rules for Everyone Part B. 2011 federal tax filing  Rules If You Have a Qualifying Child Part C. 2011 federal tax filing  Rules If You Do Not Have a Qualifying Child Part D. 2011 federal tax filing  Figuring and Claiming the EIC 1. 2011 federal tax filing 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. 2011 federal tax filing 2. 2011 federal tax filing You must have a valid social security number. 2011 federal tax filing  3. 2011 federal tax filing Your filing status cannot be “Married filing separately. 2011 federal tax filing ” 4. 2011 federal tax filing You must be a U. 2011 federal tax filing S. 2011 federal tax filing citizen or resident alien all year. 2011 federal tax filing  5. 2011 federal tax filing You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). 2011 federal tax filing  6. 2011 federal tax filing Your investment income must be $3,300 or less. 2011 federal tax filing  7. 2011 federal tax filing You must have earned income. 2011 federal tax filing 8. 2011 federal tax filing Your child must meet the relationship, age, residency, and joint return tests. 2011 federal tax filing  9. 2011 federal tax filing Your qualifying child cannot be used by more than one person to claim the EIC. 2011 federal tax filing  10. 2011 federal tax filing You cannot be a qualifying child of another person. 2011 federal tax filing 11. 2011 federal tax filing You must be at least age 25 but under age 65. 2011 federal tax filing  12. 2011 federal tax filing You cannot be the dependent of another person. 2011 federal tax filing  13. 2011 federal tax filing You cannot be a qualifying child of another person. 2011 federal tax filing  14. 2011 federal tax filing You must have lived in the United States more than half of the year. 2011 federal tax filing 15. 2011 federal tax filing 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. 2011 federal tax filing Rule 3. 2011 federal tax filing Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. 2011 federal tax filing Your filing status cannot be “Married filing separately. 2011 federal tax filing ” Spouse did not live with you. 2011 federal tax filing   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. 2011 federal tax filing In that case, you may be able to claim the EIC. 2011 federal tax filing For detailed information about filing as head of household, see chapter 2 . 2011 federal tax filing Rule 4. 2011 federal tax filing You Must Be a U. 2011 federal tax filing S. 2011 federal tax filing 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. 2011 federal tax filing You can use that filing status only if one spouse is a U. 2011 federal tax filing S. 2011 federal tax filing citizen or resident alien and you choose to treat the nonresident spouse as a U. 2011 federal tax filing S. 2011 federal tax filing resident. 2011 federal tax filing If you make this choice, you and your spouse are taxed on your worldwide income. 2011 federal tax filing 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). 2011 federal tax filing If you need more information on making this choice, get Publication 519, U. 2011 federal tax filing S. 2011 federal tax filing Tax Guide for Aliens. 2011 federal tax filing Rule 5. 2011 federal tax filing 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. 2011 federal tax filing You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. 2011 federal tax filing U. 2011 federal tax filing S. 2011 federal tax filing possessions are not foreign countries. 2011 federal tax filing See Publication 54, Tax Guide for U. 2011 federal tax filing S. 2011 federal tax filing Citizens and Resident Aliens Abroad, for more detailed information. 2011 federal tax filing Rule 6. 2011 federal tax filing 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. 2011 federal tax filing If your investment income is more than $3,300, you cannot claim the credit. 2011 federal tax filing For most people, investment income is the total of the following amounts. 2011 federal tax filing Taxable interest (line 8a of Form 1040 or 1040A). 2011 federal tax filing Tax-exempt interest (line 8b of Form 1040 or 1040A). 2011 federal tax filing Dividend income (line 9a of Form 1040 or 1040A). 2011 federal tax filing Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing Rule 7. 2011 federal tax filing You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. 2011 federal tax filing If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. 2011 federal tax filing If you are an employee, earned income includes all the taxable income you get from your employer. 2011 federal tax filing 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. 2011 federal tax filing Earned Income Earned income includes all of the following types of income. 2011 federal tax filing Wages, salaries, tips, and other taxable employee pay. 2011 federal tax filing Employee pay is earned income only if it is taxable. 2011 federal tax filing Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. 2011 federal tax filing But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. 2011 federal tax filing Net earnings from self-employment. 2011 federal tax filing Gross income received as a statutory employee. 2011 federal tax filing Wages, salaries, and tips. 2011 federal tax filing   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. 2011 federal tax filing You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). 2011 federal tax filing Nontaxable combat pay election. 2011 federal tax filing   You can elect to include your nontaxable combat pay in earned income for the earned income credit. 2011 federal tax filing Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. 2011 federal tax filing Figure the credit with and without your nontaxable combat pay before making the election. 2011 federal tax filing   If you make the election, you must include in earned income all nontaxable combat pay you received. 2011 federal tax filing If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. 2011 federal tax filing In other words, if one of you makes the election, the other one can also make it but does not have to. 2011 federal tax filing   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. 2011 federal tax filing ” Self-employed persons and statutory employees. 2011 federal tax filing   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. 2011 federal tax filing 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. 2011 federal tax filing Each approved form exempts certain income from social security taxes. 2011 federal tax filing Each form is discussed here in terms of what is or is not earned income for the EIC. 2011 federal tax filing Form 4361. 2011 federal tax filing   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. 2011 federal tax filing This includes wages, salaries, tips, and other taxable employee compensation. 2011 federal tax filing A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. 2011 federal tax filing Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. 2011 federal tax filing Examples include fees for performing marriages and honoraria for delivering speeches. 2011 federal tax filing Form 4029. 2011 federal tax filing   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. 2011 federal tax filing However, amounts you received as a self-employed individual do not count as earned income. 2011 federal tax filing Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. 2011 federal tax filing 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. 2011 federal tax filing Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. 2011 federal tax filing You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. 2011 federal tax filing Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. 2011 federal tax filing Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). 2011 federal tax filing Disability insurance payments. 2011 federal tax filing   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. 2011 federal tax filing It does not matter whether you have reached minimum retirement age. 2011 federal tax filing If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. 2011 federal tax filing ” 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. 2011 federal tax filing Do not include any of these items in your earned income. 2011 federal tax filing Earnings while an inmate. 2011 federal tax filing   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. 2011 federal tax filing This includes amounts for work performed while in a work release program or while in a halfway house. 2011 federal tax filing Workfare payments. 2011 federal tax filing   Nontaxable workfare payments are not earned income for the EIC. 2011 federal tax filing 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. 2011 federal tax filing Community property. 2011 federal tax filing   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. 2011 federal tax filing That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. 2011 federal tax filing 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. 2011 federal tax filing Nevada, Washington, and California domestic partners. 2011 federal tax filing   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. 2011 federal tax filing Your earned income for the EIC does not include any amount earned by your partner. 2011 federal tax filing Your earned income includes the entire amount you earned. 2011 federal tax filing For details, see Publication 555. 2011 federal tax filing Conservation Reserve Program (CRP) payments. 2011 federal tax filing   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. 2011 federal tax filing Nontaxable military pay. 2011 federal tax filing   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. 2011 federal tax filing Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). 2011 federal tax filing See Publication 3, Armed Forces' Tax Guide, for more information. 2011 federal tax filing    Combat pay. 2011 federal tax filing You can elect to include your nontaxable combat pay in earned income for the EIC. 2011 federal tax filing See Nontaxable combat pay election, earlier. 2011 federal tax filing Part B. 2011 federal tax filing 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. 2011 federal tax filing Part B discusses Rules 8 through 10. 2011 federal tax filing 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. 2011 federal tax filing You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. 2011 federal tax filing (You cannot file Form 1040EZ. 2011 federal tax filing ) You also must complete Schedule EIC and attach it to your return. 2011 federal tax filing If you meet all the rules in Part A and this part, read Part D to find out what to do next. 2011 federal tax filing If you do not meet Rule 8, you do not have a qualifying child. 2011 federal tax filing Read Part C to find out if you can get the earned income credit without a qualifying child. 2011 federal tax filing Rule 8. 2011 federal tax filing Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. 2011 federal tax filing The four tests are: Relationship, Age, Residency, and Joint return. 2011 federal tax filing The four tests are illustrated in Figure 36–1. 2011 federal tax filing The paragraphs that follow contain more information about each test. 2011 federal tax filing 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). 2011 federal tax filing The following definitions clarify the relationship test. 2011 federal tax filing Adopted child. 2011 federal tax filing   An adopted child is always treated as your own child. 2011 federal tax filing The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 2011 federal tax filing Foster child. 2011 federal tax filing   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. 2011 federal tax filing An authorized placement agency includes a state or local government agency. 2011 federal tax filing It also includes a tax-exempt organization licensed by a state. 2011 federal tax filing In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. 2011 federal tax filing Example. 2011 federal tax filing 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. 2011 federal tax filing Debbie is your foster child. 2011 federal tax filing 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. 2011 federal tax filing    The following examples and definitions clarify the age test. 2011 federal tax filing Example 1—child not under age 19. 2011 federal tax filing Your son turned 19 on December 10. 2011 federal tax filing 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. 2011 federal tax filing Example 2—child not younger than you or your spouse. 2011 federal tax filing Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. 2011 federal tax filing He is not disabled. 2011 federal tax filing Both you and your spouse are 21 years old and you file a joint return. 2011 federal tax filing Your brother is not your qualifying child because he is not younger than you or your spouse. 2011 federal tax filing Example 3—child younger than your spouse but not younger than you. 2011 federal tax filing The facts are the same as in Example 2 except that your spouse is 25 years old. 2011 federal tax filing Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. 2011 federal tax filing Student defined. 2011 federal tax filing   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. 2011 federal tax filing The 5 calendar months need not be consecutive. 2011 federal tax filing   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. 2011 federal tax filing School defined. 2011 federal tax filing   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. 2011 federal tax filing However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. 2011 federal tax filing Vocational high school students. 2011 federal tax filing   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. 2011 federal tax filing Permanently and totally disabled. 2011 federal tax filing   Your child is permanently and totally disabled if both of the following apply. 2011 federal tax filing He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 2011 federal tax filing A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. 2011 federal tax filing Residency Test Your child must have lived with you in the United States for more than half of 2013. 2011 federal tax filing The following definitions clarify the residency test. 2011 federal tax filing United States. 2011 federal tax filing   This means the 50 states and the District of Columbia. 2011 federal tax filing It does not include Puerto Rico or U. 2011 federal tax filing S. 2011 federal tax filing possessions such as Guam. 2011 federal tax filing Homeless shelter. 2011 federal tax filing   Your home can be any location where you regularly live. 2011 federal tax filing You do not need a traditional home. 2011 federal tax filing 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. 2011 federal tax filing Military personnel stationed outside the United States. 2011 federal tax filing    U. 2011 federal tax filing S. 2011 federal tax filing 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. 2011 federal tax filing Figure 36-1. 2011 federal tax filing Tests for Qualifying Child Please click here for the text description of the image. 2011 federal tax filing Qualifying child Extended active duty. 2011 federal tax filing   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. 2011 federal tax filing 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. 2011 federal tax filing Birth or death of a child. 2011 federal tax filing   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. 2011 federal tax filing Temporary absences. 2011 federal tax filing   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. 2011 federal tax filing Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. 2011 federal tax filing Kidnapped child. 2011 federal tax filing    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. 2011 federal tax filing 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. 2011 federal tax filing This treatment applies for all years until the child is returned. 2011 federal tax filing 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. 2011 federal tax filing   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. 2011 federal tax filing Joint Return Test To meet this test, the child cannot file a joint return for the year. 2011 federal tax filing Exception. 2011 federal tax filing   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. 2011 federal tax filing Example 1—child files joint return. 2011 federal tax filing You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 2011 federal tax filing He earned $25,000 for the year. 2011 federal tax filing The couple files a joint return. 2011 federal tax filing Because your daughter and her husband filed a joint return, she is not your qualifying child. 2011 federal tax filing Example 2—child files joint return only to claim a refund of withheld tax. 2011 federal tax filing Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 2011 federal tax filing They do not have a child. 2011 federal tax filing Neither is required to file a tax return. 2011 federal tax filing Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. 2011 federal tax filing The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. 2011 federal tax filing Example 3—child files joint return to claim American opportunity credit. 2011 federal tax filing The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing The exception to the joint return test does not apply, so your son is not your qualifying child. 2011 federal tax filing Married child. 2011 federal tax filing   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. 2011 federal tax filing Social security number. 2011 federal tax filing   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. 2011 federal tax filing 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. 2011 federal tax filing   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. 2011 federal tax filing For more information about SSNs, see Rule 2 . 2011 federal tax filing Rule 9. 2011 federal tax filing 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. 2011 federal tax filing However, only one of these persons can actually treat the child as a qualifying child. 2011 federal tax filing 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). 2011 federal tax filing The exemption for the child. 2011 federal tax filing The child tax credit. 2011 federal tax filing Head of household filing status. 2011 federal tax filing The credit for child and dependent care expenses. 2011 federal tax filing The exclusion for dependent care benefits. 2011 federal tax filing The EIC. 2011 federal tax filing The other person cannot take any of these benefits based on this qualifying child. 2011 federal tax filing In other words, you and the other person cannot agree to divide these tax benefits between you. 2011 federal tax filing The other person cannot take any of these tax benefits unless he or she has a different qualifying child. 2011 federal tax filing The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. 2011 federal tax filing However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. 2011 federal tax filing Tiebreaker rules. 2011 federal tax filing   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. 2011 federal tax filing If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing See Example 8 . 2011 federal tax filing   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. 2011 federal tax filing See Examples 1 through 13 . 2011 federal tax filing   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. 2011 federal tax filing If the other person cannot claim the EIC. 2011 federal tax filing   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. 2011 federal tax filing See Examples 6 and 7 . 2011 federal tax filing 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. 2011 federal tax filing Examples. 2011 federal tax filing The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. 2011 federal tax filing Example 1. 2011 federal tax filing You and your 2-year-old son Jimmy lived with your mother all year. 2011 federal tax filing You are 25 years old, unmarried, and your AGI is $9,000. 2011 federal tax filing Your only income was $9,000 from a part-time job. 2011 federal tax filing Your mother's only income was $20,000 from her job, and her AGI is $20,000. 2011 federal tax filing Jimmy's father did not live with you or Jimmy. 2011 federal tax filing The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. 2011 federal tax filing 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. 2011 federal tax filing 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). 2011 federal tax filing He is not a qualifying child of anyone else, including his father. 2011 federal tax filing 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). 2011 federal tax filing Example 2. 2011 federal tax filing The facts are the same as in Example 1 except your AGI is $25,000. 2011 federal tax filing Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. 2011 federal tax filing Only you can claim him. 2011 federal tax filing Example 3. 2011 federal tax filing The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing Example 4. 2011 federal tax filing 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. 2011 federal tax filing Only one of you can claim each child. 2011 federal tax filing However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. 2011 federal tax filing For example, if you claim one child, your mother can claim the other two. 2011 federal tax filing Example 5. 2011 federal tax filing The facts are the same as in Example 1 except that you are only 18 years old. 2011 federal tax filing This means you are a qualifying child of your mother. 2011 federal tax filing Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. 2011 federal tax filing Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. 2011 federal tax filing 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. 2011 federal tax filing Example 6. 2011 federal tax filing The facts are the same as in Example 1 except that your mother earned $50,000 from her job. 2011 federal tax filing Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. 2011 federal tax filing Example 7. 2011 federal tax filing The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. 2011 federal tax filing Your earned income is too high for you to claim the EIC. 2011 federal tax filing But your mother cannot claim the EIC either, because her AGI is not higher than yours. 2011 federal tax filing Example 8. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing In other words, each parent's AGI can be treated as $15,000. 2011 federal tax filing Example 9. 2011 federal tax filing You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. 2011 federal tax filing In August and September, Joey lived with you. 2011 federal tax filing For the rest of the year, Joey lived with your husband, who is Joey's father. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing You and your husband will file separate returns. 2011 federal tax filing Your husband agrees to let you treat Joey as a qualifying child. 2011 federal tax filing 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. 2011 federal tax filing However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. 2011 federal tax filing See Rule 3 . 2011 federal tax filing Example 10. 2011 federal tax filing The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. 2011 federal tax filing In this case, only your husband will be allowed to treat Joey as a qualifying child. 2011 federal tax filing This is because, during 2013, the boy lived with him longer than with you. 2011 federal tax filing You cannot claim the EIC (either with or without a qualifying child). 2011 federal tax filing 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. 2011 federal tax filing See Rule 3 . 2011 federal tax filing Example 11. 2011 federal tax filing You, your 5-year-old son and your son's father lived together all year. 2011 federal tax filing You and your son's father are not married. 2011 federal tax filing 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. 2011 federal tax filing Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. 2011 federal tax filing Neither of you had any other income. 2011 federal tax filing Your son's father agrees to let you treat the child as a qualifying child. 2011 federal tax filing 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. 2011 federal tax filing Example 12. 2011 federal tax filing 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. 2011 federal tax filing In this case, only your son's father will be allowed to treat your son as a qualifying child. 2011 federal tax filing This is because his AGI, $14,000, is more than your AGI, $12,000. 2011 federal tax filing You cannot claim the EIC (either with or without a qualifying child). 2011 federal tax filing Example 13. 2011 federal tax filing You and your 7-year-old niece, your sister's child, lived with your mother all year. 2011 federal tax filing You are 25 years old, and your AGI is $9,300. 2011 federal tax filing Your only income was from a part-time job. 2011 federal tax filing Your mother's AGI is $15,000. 2011 federal tax filing Her only income was from her job. 2011 federal tax filing Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. 2011 federal tax filing 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. 2011 federal tax filing However, only your mother can treat her as a qualifying child. 2011 federal tax filing This is because your mother's AGI, $15,000, is more than your AGI, $9,300. 2011 federal tax filing Special rule for divorced or separated parents (or parents who live apart). 2011 federal tax filing   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. 2011 federal tax filing 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. 2011 federal tax filing The child received over half of his or her support for the year from the parents. 2011 federal tax filing The child is in the custody of one or both parents for more than half of 2013. 2011 federal tax filing Either of the following statements is true. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing  For details, see chapter 3. 2011 federal tax filing Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. 2011 federal tax filing Applying Rule 9 to divorced or separated parents (or parents who live apart). 2011 federal tax filing   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. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing Example 1. 2011 federal tax filing You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. 2011 federal tax filing Your AGI is $10,000. 2011 federal tax filing Your mother’s AGI is $25,000. 2011 federal tax filing Your son's father did not live with you or your son. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing You and your mother did not have any child care expenses or dependent care benefits. 2011 federal tax filing 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. 2011 federal tax filing Example 2. 2011 federal tax filing The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. 2011 federal tax filing Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. 2011 federal tax filing Example 3. 2011 federal tax filing 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. 2011 federal tax filing Your mother also claims him as a qualifying child for head of household filing status. 2011 federal tax filing You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. 2011 federal tax filing The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. 2011 federal tax filing Rule 10. 2011 federal tax filing You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. 2011 federal tax filing ) if all of the following statements are true. 2011 federal tax filing You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. 2011 federal tax filing Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). 2011 federal tax filing 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. 2011 federal tax filing You lived with that person in the United States for more than half of the year. 2011 federal tax filing 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). 2011 federal tax filing For more details about the tests to be a qualifying child, see Rule 8 . 2011 federal tax filing If you are a qualifying child of another taxpayer, you cannot claim the EIC. 2011 federal tax filing 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. 2011 federal tax filing Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). 2011 federal tax filing Example. 2011 federal tax filing You and your daughter lived with your mother all year. 2011 federal tax filing You are 22 years old, unmarried, and attended a trade school full time. 2011 federal tax filing You had a part-time job and earned $5,700. 2011 federal tax filing You had no other income. 2011 federal tax filing Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. 2011 federal tax filing She can claim the EIC if she meets all the other requirements. 2011 federal tax filing Because you are your mother's qualifying child, you cannot claim the EIC. 2011 federal tax filing This is so even if your mother cannot or does not claim the EIC. 2011 federal tax filing Child of person not required to file a return. 2011 federal tax filing   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. 2011 federal tax filing Example. 2011 federal tax filing 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. 2011 federal tax filing As a result, you are not your mother's qualifying child. 2011 federal tax filing You can claim the EIC if you meet all the other requirements to do so. 2011 federal tax filing   See Rule 10 in Publication 596 for additional examples. 2011 federal tax filing Part C. 2011 federal tax filing 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 . 2011 federal tax filing  Part C discusses Rules 11 through 14. 2011 federal tax filing 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. 2011 federal tax filing If you have a qualifying child, the rules in this part do not apply to you. 2011 federal tax filing You can claim the credit only if you meet all the rules in Parts A, B, and D. 2011 federal tax filing See Rule 8 to find out if you have a qualifying child. 2011 federal tax filing Rule 11. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing It does not matter which spouse meets the age test, as long as one of the spouses does. 2011 federal tax filing You meet the age test if you were born after December 31, 1948, and before January 2, 1989. 2011 federal tax filing 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. 2011 federal tax filing If neither you nor your spouse meets the age test, you cannot claim the EIC. 2011 federal tax filing Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). 2011 federal tax filing Death of spouse. 2011 federal tax filing   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. 2011 federal tax filing Example 1. 2011 federal tax filing You are age 28 and unmarried. 2011 federal tax filing You meet the age test. 2011 federal tax filing Example 2—spouse meets age test. 2011 federal tax filing You are married and filing a joint return. 2011 federal tax filing You are age 23 and your spouse is age 27. 2011 federal tax filing You meet the age test because your spouse is at least age 25 but under age 65. 2011 federal tax filing Example 3—spouse dies in 2013. 2011 federal tax filing You are married and filing a joint return with your spouse who died in August 2013. 2011 federal tax filing You are age 67. 2011 federal tax filing Your spouse would have become age 65 in November 2013. 2011 federal tax filing Because your spouse was under age 65 when she died, you meet the age test. 2011 federal tax filing Rule 12. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing Example 1. 2011 federal tax filing In 2013, you were age 25, single, and living at home with your parents. 2011 federal tax filing You worked and were not a student. 2011 federal tax filing You earned $7,500. 2011 federal tax filing Your parents cannot claim you as a dependent. 2011 federal tax filing 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. 2011 federal tax filing You meet this rule. 2011 federal tax filing You can claim the EIC if you meet all the other requirements. 2011 federal tax filing Example 2. 2011 federal tax filing The facts are the same as in Example 1 , except that you earned $2,000. 2011 federal tax filing Your parents can claim you as a dependent but decide not to. 2011 federal tax filing You do not meet this rule. 2011 federal tax filing You cannot claim the credit because your parents could have claimed you as a dependent. 2011 federal tax filing Joint returns. 2011 federal tax filing   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. 2011 federal tax filing   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. 2011 federal tax filing But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. 2011 federal tax filing Example 1. 2011 federal tax filing You are 26 years old. 2011 federal tax filing You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. 2011 federal tax filing Neither you nor your wife is required to file a tax return. 2011 federal tax filing You do not have a child. 2011 federal tax filing Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. 2011 federal tax filing Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. 2011 federal tax filing They can claim exemptions for you and your wife if all the other tests to do so are met. 2011 federal tax filing Example 2. 2011 federal tax filing The facts are the same as in Example 1 except no taxes were taken out of your pay. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing Your parents cannot claim an exemption for either you or your wife. 2011 federal tax filing Rule 13. 2011 federal tax filing You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. 2011 federal tax filing ) if all of the following statements are true. 2011 federal tax filing You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. 2011 federal tax filing Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). 2011 federal tax filing 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. 2011 federal tax filing You lived with that person in the United States for more than half of the year. 2011 federal tax filing 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). 2011 federal tax filing For more details about the tests to be a qualifying child, see Rule 8 . 2011 federal tax filing If you are a qualifying child of another taxpayer, you cannot claim the EIC. 2011 federal tax filing 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. 2011 federal tax filing Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). 2011 federal tax filing Example. 2011 federal tax filing You lived with your mother all year. 2011 federal tax filing You are age 26, unmarried, and permanently and totally disabled. 2011 federal tax filing Your only income was from a community center where you went three days a week to answer telephones. 2011 federal tax filing You earned $5,000 for the year and provided more than half of your own support. 2011 federal tax filing Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. 2011 federal tax filing She can claim the EIC if she meets all the other requirements. 2011 federal tax filing Because you are a qualifying child of your mother, you cannot claim the EIC. 2011 federal tax filing This is so even if your mother cannot or does not claim the EIC. 2011 federal tax filing Joint returns. 2011 federal tax filing   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. 2011 federal tax filing   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. 2011 federal tax filing But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. 2011 federal tax filing Child of person not required to file a return. 2011 federal tax filing   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. 2011 federal tax filing Example. 2011 federal tax filing You lived all year with your father. 2011 federal tax filing You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. 2011 federal tax filing You have no other income, no children, and provided more than half of your own support. 2011 federal tax filing Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. 2011 federal tax filing As a result, you are not your father's qualifying child. 2011 federal tax filing You can claim the EIC if you meet all the other requirements to do so. 2011 federal tax filing   See Rule 13 in Publication 596 for additional examples. 2011 federal tax filing Rule 14. 2011 federal tax filing 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. 2011 federal tax filing If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). 2011 federal tax filing United States. 2011 federal tax filing   This means the 50 states and the District of Columbia. 2011 federal tax filing It does not include Puerto Rico or U. 2011 federal tax filing S. 2011 federal tax filing possessions such as Guam. 2011 federal tax filing Homeless shelter. 2011 federal tax filing   Your home can be any location where you regularly live. 2011 federal tax filing You do not need a traditional home. 2011 federal tax filing If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. 2011 federal tax filing Military personnel stationed outside the United States. 2011 federal tax filing   U. 2011 federal tax filing S. 2011 federal tax filing 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. 2011 federal tax filing Part D. 2011 federal tax filing 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. 2011 federal tax filing Part D discusses Rule 15 . 2011 federal tax filing 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. 2011 federal tax filing This part of the chapter also explains how to figure the amount of your credit. 2011 federal tax filing You have two choices. 2011 federal tax filing Have the IRS figure the EIC for you. 2011 federal tax filing If you want to do this, see IRS Will Figure the EIC for You . 2011 federal tax filing Figure the EIC yourself. 2011 federal tax filing If you want to do this, see How To Figure the EIC Yourself . 2011 federal tax filing Rule 15. 2011 federal tax filing 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. 2011 federal tax filing Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. 2011 federal tax filing Employee pay is earned income only if it is taxable. 2011 federal tax filing Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. 2011 federal tax filing But there is an exception for nontaxable combat pay, which you can choose to include in earned income. 2011 federal tax filing Earned income is explained in detail in Rule 7 . 2011 federal tax filing Figuring earned income. 2011 federal tax filing   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. 2011 federal tax filing   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. 2011 federal tax filing   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). 2011 federal tax filing 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. 2011 federal tax filing Scholarship or fellowship grants not reported on a Form W-2. 2011 federal tax filing   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. 2011 federal tax filing Inmate's income. 2011 federal tax filing   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. 2011 federal tax filing This includes amounts received for work performed while in a work release program or while in a halfway house. 2011 federal tax filing 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). 2011 federal tax filing Pension or annuity from deferred compensation plans. 2011 federal tax filing   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. 2011 federal tax filing 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). 2011 federal tax filing This amount may be reported in box 11 of your Form W-2. 2011 federal tax filing If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. 2011 federal tax filing Clergy. 2011 federal tax filing   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. 2011 federal tax filing Put “Clergy” on the dotted line next to line 64a (Form 1040). 2011 federal tax filing Church employees. 2011 federal tax filing    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. 2011 federal tax filing If you received wages as a
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Understanding your CP42 Notice

The amount of your refund has changed because we used it to pay your
spouse's past due tax debt.


What you need to do

  • Read your notice carefully — it'll explain how we used your refund and how much of it is left.
  • Contact us if you disagree.

You may want to...


Answers to Common Questions

What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.

Part of the refund you used is mine. You used it to pay taxes my spouse owes. I don't owe any taxes. What can I do?
You can file a Form 8379, Injured Spouse Allocation to claim your share of the refund.

What happens to the part of my refund you didn't use?
You'll receive a refund check for any part we didn't use.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 04-Mar-2014

The 2011 Federal Tax Filing

2011 federal tax filing Index A Additional Medicare Tax, Step 5. 2011 federal tax filing , Line 18. 2011 federal tax filing Address change, Change of address. 2011 federal tax filing Adjustments to income Estimated tax, Adjustments to income. 2011 federal tax filing Withholding allowances, Adjustments to income (worksheet line 4). 2011 federal tax filing Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). 2011 federal tax filing AGI, AGI. 2011 federal tax filing Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. 2011 federal tax filing Annualized estimated tax worksheets, Worksheet 2-9. 2011 federal tax filing 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. 2011 federal tax filing 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. 2011 federal tax filing 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. 2011 federal tax filing 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. 2011 federal tax filing 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. 2011 federal tax filing 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing Credit against income tax, Backup withholding. 2011 federal tax filing C Capital gains and losses Annualized estimated tax, Tax on net capital gain. 2011 federal tax filing Estimated tax on net capital gain, Tax on net capital gain. 2011 federal tax filing Qualified dividends, Tax on qualified dividends and capital gains. 2011 federal tax filing Casualty and theft losses, Itemized deductions (worksheet line 1). 2011 federal tax filing Waiver of penalty, Waiver of Penalty Change of address, Change of address. 2011 federal tax filing Change of name, Name changed. 2011 federal tax filing Charitable contributions, Itemized deductions (worksheet line 1). 2011 federal tax filing Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). 2011 federal tax filing Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). 2011 federal tax filing Claim of right, Itemized deductions (worksheet line 1). 2011 federal tax filing Commodity credit corporation loans, Federal Payments Community property states, Community property states. 2011 federal tax filing 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). 2011 federal tax filing 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). 2011 federal tax filing 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). 2011 federal tax filing Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. 2011 federal tax filing Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). 2011 federal tax filing Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. 2011 federal tax filing Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. 2011 federal tax filing Domestic help, Household workers. 2011 federal tax filing Definition, Household workers. 2011 federal tax filing Withholding, Household workers. 2011 federal tax filing E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. 2011 federal tax filing Nonaccountable plans, Nonaccountable plan. 2011 federal tax filing Reimbursements, Expense allowances. 2011 federal tax filing Employer Identification Numbers (EINs), Taxpayer identification number. 2011 federal tax filing Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. 2011 federal tax filing , Employer's error. 2011 federal tax filing Repaying withheld tax, Repaying withheld tax. 2011 federal tax filing Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. 2011 federal tax filing Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). 2011 federal tax filing Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. 2011 federal tax filing Aliens, Aliens, Nonresident aliens. 2011 federal tax filing Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. 2011 federal tax filing Change of address, Change of address. 2011 federal tax filing Change of name, Name changed. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. 2011 federal tax filing Higher income individuals, Higher income taxpayers. 2011 federal tax filing 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. 2011 federal tax filing Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. 2011 federal tax filing , Tax on net capital gain. 2011 federal tax filing No standard deduction, No standard deduction. 2011 federal tax filing Nonresident aliens, Nonresident aliens. 2011 federal tax filing 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. 2011 federal tax filing Separate returns, Separate Returns Sick pay, Estimated tax. 2011 federal tax filing Standard deduction, Standard deduction—line 2. 2011 federal tax filing , Line 7. 2011 federal tax filing Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. 2011 federal tax filing , 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. 2011 federal tax filing 2014 Estimated Tax Worksheet, Worksheet 2-2. 2011 federal tax filing 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. 2011 federal tax filing 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. 2011 federal tax filing Foreign earned income, Worksheet 2-8. 2011 federal tax filing 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. 2011 federal tax filing 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. 2011 federal tax filing 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. 2011 federal tax filing 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. 2011 federal tax filing 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. 2011 federal tax filing 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. 2011 federal tax filing 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing Good for only one year, An exemption is good for only 1 year. 2011 federal tax filing Itemized deductions, Itemizing deductions or claiming exemptions or credits. 2011 federal tax filing Students, Students. 2011 federal tax filing Exemptions, Line 10. 2011 federal tax filing Dependents, Dependents. 2011 federal tax filing Expected taxable income, Exemptions—line 4. 2011 federal tax filing Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). 2011 federal tax filing Self, Self. 2011 federal tax filing Spouse, Spouse. 2011 federal tax filing Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). 2011 federal tax filing Allowances, Expense allowances. 2011 federal tax filing F Farmers Estimated tax, Special Rules, Farmers and fishermen. 2011 federal tax filing , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. 2011 federal tax filing Gross income, Gross income from farming. 2011 federal tax filing Joint returns, Joint returns. 2011 federal tax filing Required annual payment, Farmers and fishermen. 2011 federal tax filing Underpayment penalty, Farmers and fishermen. 2011 federal tax filing , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. 2011 federal tax filing Withholding for farmworkers, Farmworkers. 2011 federal tax filing Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. 2011 federal tax filing Farmers and fishermen, Fiscal year farmers and fishermen. 2011 federal tax filing Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. 2011 federal tax filing , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. 2011 federal tax filing Gross income, Gross income from fishing. 2011 federal tax filing Joint returns, Joint returns. 2011 federal tax filing Required annual payment, Farmers and fishermen. 2011 federal tax filing Underpayment penalty, Farmers and fishermen. 2011 federal tax filing , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. 2011 federal tax filing 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. 2011 federal tax filing , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. 2011 federal tax filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. 2011 federal tax filing , 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. 2011 federal tax filing Number of allowances claimed, Only one job (worksheet line B). 2011 federal tax filing Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. 2011 federal tax filing 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. 2011 federal tax filing Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. 2011 federal tax filing Form W-9, Withholding rules. 2011 federal tax filing Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. 2011 federal tax filing Fringe benefits, Taxable Fringe Benefits, More information. 2011 federal tax filing G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). 2011 federal tax filing , Form W-2G Winnings, Form W-2G Gross income, Gross income. 2011 federal tax filing Farming, Gross income from farming. 2011 federal tax filing Fishing, Gross income from fishing. 2011 federal tax filing H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). 2011 federal tax filing Withholding allowance, Head of household filing status (worksheet line E). 2011 federal tax filing Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. 2011 federal tax filing Underpayment penalty, Higher income taxpayers. 2011 federal tax filing Household workers, Household workers. 2011 federal tax filing I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. 2011 federal tax filing IRS withholding calculator, IRS Withholding Calculator. 2011 federal tax filing Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). 2011 federal tax filing Estimated tax, expected taxable income, Itemized deductions—line 2. 2011 federal tax filing Exemption from withholding, Itemizing deductions or claiming exemptions or credits. 2011 federal tax filing Gambling losses, Itemized deductions (worksheet line 1). 2011 federal tax filing , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. 2011 federal tax filing Farmers and fishermen, Joint returns. 2011 federal tax filing Underpayment penalty, 2012 separate returns and 2013 joint return. 2011 federal tax filing M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. 2011 federal tax filing (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. 2011 federal tax filing Withholding allowances, Married individuals. 2011 federal tax filing Medical and dental expenses, Itemized deductions (worksheet line 1). 2011 federal tax filing Military retirement pay, Military retirees. 2011 federal tax filing , 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. 2011 federal tax filing N Name change, Name changed. 2011 federal tax filing Net investment income tax, Step 5. 2011 federal tax filing , Line 18. 2011 federal tax filing NIIT, Step 5. 2011 federal tax filing , Line 18. 2011 federal tax filing Noncitizens Estimated tax, Aliens Withholding, Single. 2011 federal tax filing , Employees who are not citizens or residents. 2011 federal tax filing Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. 2011 federal tax filing Individual taxpayer identification numbers (ITINs), Taxpayer identification number. 2011 federal tax filing 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. 2011 federal tax filing 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. 2011 federal tax filing Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. 2011 federal tax filing Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). 2011 federal tax filing 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. 2011 federal tax filing Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. 2011 federal tax filing Excess, Accountable plan. 2011 federal tax filing Reporting Fringe benefits, How your employer reports your benefits. 2011 federal tax filing Gambling winnings, Information to give payer. 2011 federal tax filing Tips to employer, Reporting tips to your employer. 2011 federal tax filing Required annual payment, Required Annual Payment— Line 14c, Example. 2011 federal tax filing 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. 2011 federal tax filing Self-employment tax, Self-employment income. 2011 federal tax filing Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. 2011 federal tax filing Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. 2011 federal tax filing Single marital status, Single. 2011 federal tax filing 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. 2011 federal tax filing Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. 2011 federal tax filing Marital status, Marital Status Personal Allowances Worksheet, Spouse. 2011 federal tax filing Standard deduction, Standard deduction—line 2. 2011 federal tax filing , Line 7. 2011 federal tax filing State and 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