File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Amend My 2011 Taxes

Printable 1040ez Tax Form2012 Taxes Free OnlineTax Forms 1040xNeed To Amend 2011 Tax ReturnIrs1040ez FormTax Forms 2012Free Turbo TaxH&r Block 1040ez FreeHow To Amend 1040ez Tax FormIf I Am Unemployed Do I File TaxesTax Forms Ez1040nr FreeIrs Tax Form 1040ez1040nr Ez Form1040x Amended Return InstructionsHow To Ammend Tax ReturnFree Income Tax SitesH & R BlockFree Tax Filing For MilitaryFile A 2010 Tax ReturnTax Form 1040 Year 2008Where Can I File My State And Federal Taxes For Free2011 Ez Tax FormHow To File 2009 Taxes Online1040ez Form And InstructionsTurbotax Premier Federal E File State 2012 For Pc DownloadFree Online Taxes1040 Tax Form 2010Amended Tax Return 2012H And R Block Free State1040ez Form BookletRi 1040nrIrs Free Tax Filing 2012File Federal Taxes Online For Free2012 Tax Returns OnlineFile Taxes OnlineWhere To File Free State Taxes2012 Tax AmendmentE-file 2012 Tax ReturnFree 1040x Forms

Amend My 2011 Taxes

Amend my 2011 taxes 21. Amend my 2011 taxes   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Amend my 2011 taxes How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. Amend my 2011 taxes  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Amend my 2011 taxes 5% if either you or your spouse is age 65 or older). Amend my 2011 taxes Standard mileage rate. Amend my 2011 taxes  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Amend my 2011 taxes See Transportation under What Medical Expenses Are Includible. Amend my 2011 taxes Introduction This chapter will help you determine the following. Amend my 2011 taxes What medical expenses are. Amend my 2011 taxes What expenses you can include this year. Amend my 2011 taxes How much of the expenses you can deduct. Amend my 2011 taxes Whose medical expenses you can include. Amend my 2011 taxes What medical expenses are includible. Amend my 2011 taxes How to treat reimbursements. Amend my 2011 taxes How to report the deduction on your tax return. Amend my 2011 taxes How to report impairment-related work expenses. Amend my 2011 taxes How to report health insurance costs if you are self-employed. Amend my 2011 taxes Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. Amend my 2011 taxes These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Amend my 2011 taxes They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Amend my 2011 taxes Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Amend my 2011 taxes They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Amend my 2011 taxes Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. Amend my 2011 taxes Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Amend my 2011 taxes What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Amend my 2011 taxes If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Amend my 2011 taxes If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. Amend my 2011 taxes If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. Amend my 2011 taxes Separate returns. Amend my 2011 taxes   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. Amend my 2011 taxes Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. Amend my 2011 taxes Community property states. Amend my 2011 taxes   If you and your spouse live in a community property state and file separate returns, or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. Amend my 2011 taxes Each of you should include half the expenses. Amend my 2011 taxes If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Amend my 2011 taxes If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. Amend my 2011 taxes How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Amend my 2011 taxes 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). Amend my 2011 taxes Example. Amend my 2011 taxes You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. Amend my 2011 taxes You paid medical expenses of $2,500. Amend my 2011 taxes You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Amend my 2011 taxes Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. Amend my 2011 taxes There are different rules for decedents and for individuals who are the subject of multiple support agreements. Amend my 2011 taxes See Support claimed under a multiple support agreement , later. Amend my 2011 taxes Yourself You can include medical expenses you paid for yourself. Amend my 2011 taxes Spouse You can include medical expenses you paid for your spouse. Amend my 2011 taxes To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. Amend my 2011 taxes Example 1. Amend my 2011 taxes Mary received medical treatment before she married Bill. Amend my 2011 taxes Bill paid for the treatment after they married. Amend my 2011 taxes Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Amend my 2011 taxes If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Amend my 2011 taxes Mary would include the amounts she paid during the year in her separate return. Amend my 2011 taxes If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Amend my 2011 taxes Example 2. Amend my 2011 taxes This year, John paid medical expenses for his wife Louise, who died last year. Amend my 2011 taxes John married Belle this year and they file a joint return. Amend my 2011 taxes Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. Amend my 2011 taxes Dependent You can include medical expenses you paid for your dependent. Amend my 2011 taxes For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. Amend my 2011 taxes A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Amend my 2011 taxes The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Amend my 2011 taxes S. Amend my 2011 taxes citizen or national, or a resident of the United States, Canada, or Mexico. Amend my 2011 taxes If your qualifying child was adopted, see Exception for adopted child , next. Amend my 2011 taxes You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Amend my 2011 taxes Exception for adopted child. Amend my 2011 taxes   If you are a U. Amend my 2011 taxes S. Amend my 2011 taxes citizen or U. Amend my 2011 taxes S. Amend my 2011 taxes national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. Amend my 2011 taxes S. Amend my 2011 taxes citizen or national or a resident of the United States, Canada, or Mexico. Amend my 2011 taxes Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: 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 full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, or, if he or she did, it was only to claim a refund. Amend my 2011 taxes Adopted child. Amend my 2011 taxes   A legally adopted child is treated as your own child. Amend my 2011 taxes This includes a child lawfully placed with you for legal adoption. Amend my 2011 taxes   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. Amend my 2011 taxes   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. Amend my 2011 taxes   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. Amend my 2011 taxes    You may be able to take an adoption credit for other expenses related to an adoption. Amend my 2011 taxes See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Amend my 2011 taxes Child of divorced or separated parents. Amend my 2011 taxes   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. Amend my 2011 taxes Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. Amend my 2011 taxes This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Amend my 2011 taxes Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of either of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child earlier) of any other person for 2013, and For whom you provided over half of the support in 2013. Amend my 2011 taxes But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. Amend my 2011 taxes Support claimed under a multiple support agreement. Amend my 2011 taxes   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. Amend my 2011 taxes A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. Amend my 2011 taxes   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Amend my 2011 taxes However, you can include the entire unreimbursed amount you paid for medical expenses. Amend my 2011 taxes Example. Amend my 2011 taxes You and your three brothers each provide one-fourth of your mother's total support. Amend my 2011 taxes Under a multiple support agreement, you treat your mother as your dependent. Amend my 2011 taxes You paid all of her medical expenses. Amend my 2011 taxes Your brothers reimbursed you for three-fourths of these expenses. Amend my 2011 taxes In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Amend my 2011 taxes Your brothers cannot include any part of the expenses. Amend my 2011 taxes However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. Amend my 2011 taxes Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. Amend my 2011 taxes This includes expenses for the decedent's spouse and dependents as well as for the decedent. Amend my 2011 taxes The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. Amend my 2011 taxes The expenses must be paid within the 1-year period beginning with the day after the date of death. Amend my 2011 taxes If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. Amend my 2011 taxes Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. Amend my 2011 taxes Amended returns and claims for refund are discussed in chapter 1. Amend my 2011 taxes What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. Amend my 2011 taxes The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. Amend my 2011 taxes What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). Amend my 2011 taxes This table does not include all possible medical expenses. Amend my 2011 taxes To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Amend my 2011 taxes Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Amend my 2011 taxes Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). Amend my 2011 taxes See Qualified Long-Term Care Insurance Contracts in Publication 502. Amend my 2011 taxes If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. Amend my 2011 taxes The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Amend my 2011 taxes Note. Amend my 2011 taxes When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Amend my 2011 taxes Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. Amend my 2011 taxes Employer-sponsored health insurance plan. Amend my 2011 taxes   Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included in box 1 of your Form W-2. Amend my 2011 taxes Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. Amend my 2011 taxes Example. Amend my 2011 taxes You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Amend my 2011 taxes Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Amend my 2011 taxes Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. Amend my 2011 taxes Long-term care services. Amend my 2011 taxes   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. Amend my 2011 taxes This amount will be reported as wages in box 1 of your Form W-2. Amend my 2011 taxes Health reimbursement arrangement (HRA). Amend my 2011 taxes   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Amend my 2011 taxes This is because an HRA is funded solely by the employer. Amend my 2011 taxes Retired public safety officers. Amend my 2011 taxes   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. Amend my 2011 taxes This applies only to distributions that would otherwise be included in income. Amend my 2011 taxes Medicare A. Amend my 2011 taxes   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. Amend my 2011 taxes The payroll tax paid for Medicare A is not a medical expense. Amend my 2011 taxes   If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. Amend my 2011 taxes In this situation you can include the premiums you paid for Medicare A as a medical expense. Amend my 2011 taxes Medicare B. Amend my 2011 taxes   Medicare B is supplemental medical insurance. Amend my 2011 taxes Premiums you pay for Medicare B are a medical expense. Amend my 2011 taxes Check the information you received from the Social Security Administration to find out your premium. Amend my 2011 taxes Medicare D. Amend my 2011 taxes    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Amend my 2011 taxes You can include as a medical expense premiums you pay for Medicare D. Amend my 2011 taxes Prepaid insurance premiums. Amend my 2011 taxes   Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Amend my 2011 taxes Unused sick leave used to pay premiums. Amend my 2011 taxes   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Amend my 2011 taxes You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. Amend my 2011 taxes You can include this cost of continuing participation in the health plan as a medical expense. Amend my 2011 taxes   If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. Amend my 2011 taxes You cannot include this cost of continuing participation in that health plan as a medical expense. Amend my 2011 taxes Table 21-1. Amend my 2011 taxes Medical and Dental Expenses Checklist. Amend my 2011 taxes See Publication 502 for more information about these and other expenses. Amend my 2011 taxes You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Amend my 2011 taxes ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. Amend my 2011 taxes ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Amend my 2011 taxes Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Amend my 2011 taxes , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. Amend my 2011 taxes Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to get medical care. Amend my 2011 taxes See Nursing home , later. Amend my 2011 taxes You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Amend my 2011 taxes You can include the cost of such lodging while away from home if all of the following requirements are met. Amend my 2011 taxes The lodging is primarily for and essential to medical care. Amend my 2011 taxes The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. Amend my 2011 taxes The lodging is not lavish or extravagant under the circumstances. Amend my 2011 taxes There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Amend my 2011 taxes The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Amend my 2011 taxes You can include lodging for a person traveling with the person receiving the medical care. Amend my 2011 taxes For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Amend my 2011 taxes Meals are not included. Amend my 2011 taxes Nursing home. Amend my 2011 taxes   You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. Amend my 2011 taxes This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Amend my 2011 taxes   Do not include the cost of meals and lodging if the reason for being in the home is personal. Amend my 2011 taxes You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Amend my 2011 taxes Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Amend my 2011 taxes You can include: Bus, taxi, train, or plane fares, or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. Amend my 2011 taxes Car expenses. Amend my 2011 taxes   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. Amend my 2011 taxes You cannot include depreciation, insurance, general repair, or maintenance expenses. Amend my 2011 taxes   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. Amend my 2011 taxes    You can also include parking fees and tolls. Amend my 2011 taxes You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Amend my 2011 taxes Example. Amend my 2011 taxes In 2013, Bill Jones drove 2,800 miles for medical reasons. Amend my 2011 taxes He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Amend my 2011 taxes He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Amend my 2011 taxes He figures the actual expenses first. Amend my 2011 taxes He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Amend my 2011 taxes He then figures the standard mileage amount. Amend my 2011 taxes He multiplies 2,800 miles by 24 cents a mile for a total of $672. Amend my 2011 taxes He then adds the $100 tolls and parking for a total of $772. Amend my 2011 taxes Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. Amend my 2011 taxes Transportation expenses you cannot include. Amend my 2011 taxes   You cannot include in medical expenses the cost of transportation in the following situations. Amend my 2011 taxes Going to and from work, even if your condition requires an unusual means of transportation. Amend my 2011 taxes Travel for purely personal reasons to another city for an operation or other medical care. Amend my 2011 taxes Travel that is merely for the general improvement of one's health. Amend my 2011 taxes The costs of operating a specially equipped car for other than medical reasons. Amend my 2011 taxes Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. Amend my 2011 taxes (See chapter 32 and Publication 503, Child and Dependent Care Expenses. Amend my 2011 taxes ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. Amend my 2011 taxes How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. Amend my 2011 taxes Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. Amend my 2011 taxes This includes payments from Medicare. Amend my 2011 taxes Even if a policy provides reimbursement for only certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. Amend my 2011 taxes Example. Amend my 2011 taxes You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Amend my 2011 taxes The insurance you receive for the hospital and doctors' bills is more than their charges. Amend my 2011 taxes In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. Amend my 2011 taxes Health reimbursement arrangement (HRA). Amend my 2011 taxes   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. Amend my 2011 taxes An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. Amend my 2011 taxes Other reimbursements. Amend my 2011 taxes   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. Amend my 2011 taxes ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. Amend my 2011 taxes   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. Amend my 2011 taxes See How Do You Figure and Report the Deduction on Your Tax Return , later. Amend my 2011 taxes   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. Amend my 2011 taxes You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. Amend my 2011 taxes Excess reimbursement. Amend my 2011 taxes   If you are reimbursed more than your medical expenses, you may have to include the excess in income. Amend my 2011 taxes You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. Amend my 2011 taxes Premiums paid by you. Amend my 2011 taxes   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. Amend my 2011 taxes Generally, you do not include the excess reimbursement in your gross income. Amend my 2011 taxes Premiums paid by you and your employer. Amend my 2011 taxes   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. Amend my 2011 taxes   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. Amend my 2011 taxes Reimbursement in a later year. Amend my 2011 taxes   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. Amend my 2011 taxes   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. Amend my 2011 taxes For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. Amend my 2011 taxes Figure 21-A. Amend my 2011 taxes Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. Amend my 2011 taxes Figure 21-A. Amend my 2011 taxes Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. Amend my 2011 taxes   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. Amend my 2011 taxes 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. Amend my 2011 taxes However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. Amend my 2011 taxes Example. Amend my 2011 taxes For 2013, you were unmarried and under age 65 and you had medical expenses of $500. Amend my 2011 taxes You cannot deduct the $500 because it is less than 10% of your AGI. Amend my 2011 taxes If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. Amend my 2011 taxes Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. Amend my 2011 taxes If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. Amend my 2011 taxes See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. Amend my 2011 taxes Future medical expenses. Amend my 2011 taxes   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. Amend my 2011 taxes If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. Amend my 2011 taxes How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. Amend my 2011 taxes What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). Amend my 2011 taxes You cannot claim medical expenses on Form 1040A or Form 1040EZ. Amend my 2011 taxes If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. Amend my 2011 taxes Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). Amend my 2011 taxes This should be your expenses that were not reimbursed by insurance or any other sources. Amend my 2011 taxes Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Amend my 2011 taxes 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. Amend my 2011 taxes Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. Amend my 2011 taxes If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. Amend my 2011 taxes You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Amend my 2011 taxes Impairment-related expenses defined. Amend my 2011 taxes   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Amend my 2011 taxes Where to report. Amend my 2011 taxes   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Amend my 2011 taxes   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Amend my 2011 taxes Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. Amend my 2011 taxes Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). Amend my 2011 taxes Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. Amend my 2011 taxes Example. Amend my 2011 taxes You are blind. Amend my 2011 taxes You must use a reader to do your work. Amend my 2011 taxes You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Amend my 2011 taxes The reader's services are only for your work. Amend my 2011 taxes You can deduct your expenses for the reader as business expenses. Amend my 2011 taxes Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. Amend my 2011 taxes For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. Amend my 2011 taxes The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. Amend my 2011 taxes You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. Amend my 2011 taxes You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. Amend my 2011 taxes If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. Amend my 2011 taxes But if any of the following applies, do not use that worksheet. Amend my 2011 taxes You had more than one source of income subject to self-employment tax. Amend my 2011 taxes You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Amend my 2011 taxes You are using amounts paid for qualified long-term care insurance to figure the deduction. Amend my 2011 taxes If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. Amend my 2011 taxes Note. Amend my 2011 taxes When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Amend my 2011 taxes If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. Amend my 2011 taxes Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. Amend my 2011 taxes Where to report. Amend my 2011 taxes    You take this deduction on Form 1040. Amend my 2011 taxes If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. Amend my 2011 taxes 5% if either you or your spouse was age 65 or older). Amend my 2011 taxes See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. Amend my 2011 taxes Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

LT 18 (Letter 1615) Frequently Asked Questions (FAQs)

What is the notice telling me?

We do not have a record of receiving federal income tax returns for the years indicated in the letter.

What do I have to do?

File the returns or contact us to discuss the matter. If you are a wage earner, we usually can provide you with your income and withholding information if you do not have the necessary records to complete your returns. In addition, as allowed under Internal Revenue Code Section 6020B, we will prepare your employment, excise, or partnership returns based on available information such as the last returns you filed. We will figure your tax and send you a bill for that tax, plus interest and penalty charges. This won't be to your advantage.

How much time do I have?

Contact us as soon as possible, but no later than 10 days after the date on the letter.

What happens if I don't file?

We may file the return for you. As allowed under Internal Revenue Code Section 6020B, we will prepare your employment, excise, or partnership returns based on available information such as the last returns you filed. We will figure your tax and send you a bill for that tax, plus interest and penalty charges. This won't be to your advantage.

Who should I contact?

Contact us at the phone number shown in the letter; the person answering will be able to assist you.

What if I don't agree or have already taken corrective action?

If you do not agree with this notice, call us immediately at the number printed at the top of the notice. We will do our best to help you. If you called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

If you have already filed the requested return(s), you should still call us at the number printed at the top of the notice to make sure your account reflects this. We may ask you to resubmit the return with an original signature.

Page Last Reviewed or Updated: 30-Jan-2014

The Amend My 2011 Taxes

Amend my 2011 taxes Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. Amend my 2011 taxes S. Amend my 2011 taxes Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. Amend my 2011 taxes You must meet all seven rules to qualify for the earned income credit. Amend my 2011 taxes If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. Amend my 2011 taxes If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. Amend my 2011 taxes Rule 1—Adjusted Gross Income (AGI) Limits 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. Amend my 2011 taxes Adjusted gross income (AGI). Amend my 2011 taxes   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. Amend my 2011 taxes   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Amend my 2011 taxes You do not need to read the rest of this publication. Amend my 2011 taxes Example—AGI is more than limit. Amend my 2011 taxes Your AGI is $38,550, you are single, and you have one qualifying child. Amend my 2011 taxes You cannot claim the EIC because your AGI is not less than $37,870. Amend my 2011 taxes 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. Amend my 2011 taxes Community property. Amend my 2011 taxes   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. Amend my 2011 taxes This is different from the community property rules that apply under Rule 7. Amend my 2011 taxes Rule 2—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). Amend my 2011 taxes Any qualifying child listed on Schedule EIC also must have a valid SSN. Amend my 2011 taxes (See Rule 8 if you have a qualifying child. Amend my 2011 taxes ) 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. Amend my 2011 taxes An example of a federally funded benefit is Medicaid. Amend my 2011 taxes 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. Amend my 2011 taxes S. Amend my 2011 taxes citizen or permanent resident, ask the SSA for a new social security card without the legend. Amend my 2011 taxes If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. Amend my 2011 taxes S. Amend my 2011 taxes Individual Income Tax Return, to claim the EIC. Amend my 2011 taxes U. Amend my 2011 taxes S. Amend my 2011 taxes citizen. Amend my 2011 taxes   If you were a U. Amend my 2011 taxes S. Amend my 2011 taxes citizen when you received your SSN, you have a valid SSN. Amend my 2011 taxes Valid for work only with INS authorization or DHS authorization. Amend my 2011 taxes   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. Amend my 2011 taxes SSN missing or incorrect. Amend my 2011 taxes   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Amend my 2011 taxes Other taxpayer identification number. Amend my 2011 taxes   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). Amend my 2011 taxes ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Amend my 2011 taxes No SSN. Amend my 2011 taxes   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). Amend my 2011 taxes You cannot claim the EIC. Amend my 2011 taxes Getting an SSN. Amend my 2011 taxes   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 with the SSA. Amend my 2011 taxes You can get Form SS-5 online at www. Amend my 2011 taxes socialsecurity. Amend my 2011 taxes gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Amend my 2011 taxes Filing deadline approaching and still no SSN. Amend my 2011 taxes   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Amend my 2011 taxes Request an automatic 6-month extension of time to file your return. Amend my 2011 taxes You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Amend my 2011 taxes S. Amend my 2011 taxes Individual Income Tax Return. Amend my 2011 taxes For more information, see the instructions for Form 4868. Amend my 2011 taxes File the return on time without claiming the EIC. Amend my 2011 taxes After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. Amend my 2011 taxes Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. Amend my 2011 taxes Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. Amend my 2011 taxes Your filing status cannot be “Married filing separately. Amend my 2011 taxes ” Spouse did not live with you. Amend my 2011 taxes   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. Amend my 2011 taxes In that case, you may be able to claim the EIC. Amend my 2011 taxes For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Amend my 2011 taxes Rule 4—You Must Be a U. Amend my 2011 taxes S. Amend my 2011 taxes 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. Amend my 2011 taxes You can use that filing status only if one spouse is a U. Amend my 2011 taxes S. Amend my 2011 taxes citizen or resident alien and you choose to treat the nonresident spouse as a U. Amend my 2011 taxes S. Amend my 2011 taxes resident. Amend my 2011 taxes If you make this choice, you and your spouse are taxed on your worldwide income. Amend my 2011 taxes If you need more information on making this choice, get Publication 519, U. Amend my 2011 taxes S. Amend my 2011 taxes Tax Guide for Aliens. Amend my 2011 taxes 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). Amend my 2011 taxes Rule 5—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. Amend my 2011 taxes You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. Amend my 2011 taxes U. Amend my 2011 taxes S. Amend my 2011 taxes possessions are not foreign countries. Amend my 2011 taxes See Publication 54, Tax Guide for U. Amend my 2011 taxes S. Amend my 2011 taxes Citizens and Resident Aliens Abroad, for more detailed information. Amend my 2011 taxes Rule 6—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. Amend my 2011 taxes If your investment income is more than $3,300, you cannot claim the credit. Amend my 2011 taxes Form 1040EZ. Amend my 2011 taxes   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Amend my 2011 taxes Form 1040A. Amend my 2011 taxes   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. Amend my 2011 taxes Form 1040. Amend my 2011 taxes   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. Amend my 2011 taxes    Worksheet 1. Amend my 2011 taxes Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. Amend my 2011 taxes Interest and Dividends         1. Amend my 2011 taxes Enter any amount from Form 1040, line 8a 1. Amend my 2011 taxes   2. Amend my 2011 taxes Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. Amend my 2011 taxes   3. Amend my 2011 taxes Enter any amount from Form 1040, line 9a 3. Amend my 2011 taxes   4. Amend my 2011 taxes Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. Amend my 2011 taxes (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. Amend my 2011 taxes ) 4. Amend my 2011 taxes   Capital Gain Net Income         5. Amend my 2011 taxes Enter the amount from Form 1040, line 13. Amend my 2011 taxes If the amount on that line is a loss, enter -0- 5. Amend my 2011 taxes       6. Amend my 2011 taxes Enter any gain from Form 4797, Sales of Business Property, line 7. Amend my 2011 taxes If the amount on that line is a loss, enter -0-. Amend my 2011 taxes (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. Amend my 2011 taxes ) 6. Amend my 2011 taxes       7. Amend my 2011 taxes Substract line 6 of this worksheet from line 5 of this worksheet. Amend my 2011 taxes (If the result is less than zero, enter -0-. Amend my 2011 taxes ) 7. Amend my 2011 taxes   Royalties and Rental Income From Personal Property         8. Amend my 2011 taxes Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. Amend my 2011 taxes       9. Amend my 2011 taxes Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. Amend my 2011 taxes       10. Amend my 2011 taxes Subtract the amount on line 9 of this worksheet from the amount on line 8. Amend my 2011 taxes (If the result is less than zero, enter -0-. Amend my 2011 taxes ) 10. Amend my 2011 taxes   Passive Activities         11. Amend my 2011 taxes Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. Amend my 2011 taxes (g)), 34a (col. Amend my 2011 taxes (d)), or 40). Amend my 2011 taxes (See instructions below for lines 11 and 12. Amend my 2011 taxes ) 11. Amend my 2011 taxes       12. Amend my 2011 taxes Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. Amend my 2011 taxes (f)), 34b (col. Amend my 2011 taxes (c)), or 40). Amend my 2011 taxes (See instructions below for lines 11 and 12. Amend my 2011 taxes ) 12. Amend my 2011 taxes       13. Amend my 2011 taxes Combine the amounts on lines 11 and 12 of this worksheet. Amend my 2011 taxes (If the result is less than zero, enter -0-. Amend my 2011 taxes ) 13. Amend my 2011 taxes   14. Amend my 2011 taxes Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Amend my 2011 taxes Enter the total. Amend my 2011 taxes This is your investment income 14. Amend my 2011 taxes   15. Amend my 2011 taxes Is the amount on line 14 more than $3,300? ❑ Yes. Amend my 2011 taxes You cannot take the credit. Amend my 2011 taxes  ❑ No. Amend my 2011 taxes Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). Amend my 2011 taxes       Instructions for lines 11 and 12. Amend my 2011 taxes In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. Amend my 2011 taxes To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. Amend my 2011 taxes If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. Amend my 2011 taxes Worksheet 2. Amend my 2011 taxes Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. Amend my 2011 taxes Note. Amend my 2011 taxes Fill out a separate Worksheet 2 for each Form 8814. Amend my 2011 taxes     1. Amend my 2011 taxes Enter the amount from Form 8814, line 2a 1. Amend my 2011 taxes   2. Amend my 2011 taxes Enter the amount from Form 8814, line 2b 2. Amend my 2011 taxes   3. Amend my 2011 taxes Subtract line 2 from line 1 3. Amend my 2011 taxes   4. Amend my 2011 taxes Enter the amount from Form 8814, line 1a 4. Amend my 2011 taxes   5. Amend my 2011 taxes Add lines 3 and 4 5. Amend my 2011 taxes   6. Amend my 2011 taxes Enter the amount of the child's Alaska Permanent Fund dividend 6. Amend my 2011 taxes   7. Amend my 2011 taxes Divide line 6 by line 5. Amend my 2011 taxes Enter the result as a decimal (rounded to at least three places) 7. Amend my 2011 taxes   8. Amend my 2011 taxes Enter the amount from Form 8814, line 12 8. Amend my 2011 taxes   9. Amend my 2011 taxes Multiply line 7 by line 8 9. Amend my 2011 taxes   10. Amend my 2011 taxes Subtract line 9 from line 8. Amend my 2011 taxes Enter the result on line 4 of Worksheet 1 10. Amend my 2011 taxes     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. Amend my 2011 taxes )     Example—completing Worksheet 2. Amend my 2011 taxes Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. Amend my 2011 taxes You choose to report this income on your return. Amend my 2011 taxes You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. Amend my 2011 taxes After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. Amend my 2011 taxes On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. Amend my 2011 taxes 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. Amend my 2011 taxes You then enter $200 on line 4 of Worksheet 1. Amend my 2011 taxes Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. Amend my 2011 taxes If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Amend my 2011 taxes If you are an employee, earned income includes all the taxable income you get from your employer. Amend my 2011 taxes Rule 15 has information that will help you figure the amount of your earned income. Amend my 2011 taxes If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. Amend my 2011 taxes Earned Income Earned income includes all of the following types of income. Amend my 2011 taxes Wages, salaries, tips, and other taxable employee pay. Amend my 2011 taxes Employee pay is earned income only if it is taxable. Amend my 2011 taxes Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Amend my 2011 taxes But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. Amend my 2011 taxes Net earnings from self-employment. Amend my 2011 taxes Gross income received as a statutory employee. Amend my 2011 taxes Wages, salaries, and tips. Amend my 2011 taxes    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Amend my 2011 taxes You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Amend my 2011 taxes Nontaxable combat pay election. Amend my 2011 taxes   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Amend my 2011 taxes The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. Amend my 2011 taxes Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Amend my 2011 taxes For details, see Nontaxable combat pay in chapter 4. Amend my 2011 taxes Net earnings from self-employment. Amend my 2011 taxes   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. Amend my 2011 taxes Minister's housing. Amend my 2011 taxes   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. Amend my 2011 taxes For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). Amend my 2011 taxes Statutory employee. Amend my 2011 taxes   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. Amend my 2011 taxes You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). Amend my 2011 taxes Strike benefits. Amend my 2011 taxes   Strike benefits paid by a union to its members are earned income. Amend my 2011 taxes 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. Amend my 2011 taxes Each approved form exempts certain income from social security taxes. Amend my 2011 taxes Each form is discussed here in terms of what is or is not earned income for the EIC. Amend my 2011 taxes Form 4361. Amend my 2011 taxes   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Amend my 2011 taxes This includes wages, salaries, tips, and other taxable employee compensation. Amend my 2011 taxes A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Amend my 2011 taxes Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Amend my 2011 taxes Examples include fees for performing marriages and honoraria for delivering speeches. Amend my 2011 taxes Form 4029. Amend my 2011 taxes   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Amend my 2011 taxes However, amounts you received as a self-employed individual do not count as earned income. Amend my 2011 taxes Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Amend my 2011 taxes 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. Amend my 2011 taxes Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Amend my 2011 taxes You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Amend my 2011 taxes Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Amend my 2011 taxes Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. Amend my 2011 taxes Disability insurance payments. Amend my 2011 taxes   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Amend my 2011 taxes It does not matter whether you have reached minimum retirement age. Amend my 2011 taxes If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Amend my 2011 taxes ” 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. Amend my 2011 taxes Do not include any of these items in your earned income. Amend my 2011 taxes Earnings while an inmate. Amend my 2011 taxes   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Amend my 2011 taxes This includes amounts for work performed while in a work release program or while in a halfway house. Amend my 2011 taxes Workfare payments. Amend my 2011 taxes   Nontaxable workfare payments are not earned income for the EIC. Amend my 2011 taxes These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Amend my 2011 taxes Community property. Amend my 2011 taxes   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. Amend my 2011 taxes That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Amend my 2011 taxes 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. Amend my 2011 taxes Nevada, Washington, and California domestic partners. Amend my 2011 taxes   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Amend my 2011 taxes Your earned income for the EIC does not include any amount earned by your partner. Amend my 2011 taxes Your earned income includes the entire amount you earned. Amend my 2011 taxes For details, see Publication 555. Amend my 2011 taxes Conservation Reserve Program (CRP) payments. Amend my 2011 taxes   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. Amend my 2011 taxes Nontaxable military pay. Amend my 2011 taxes   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Amend my 2011 taxes Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Amend my 2011 taxes See Publication 3, Armed Forces' Tax Guide, for more information. Amend my 2011 taxes    Combat pay. Amend my 2011 taxes You can elect to include your nontaxable combat pay in earned income for the EIC. Amend my 2011 taxes See Nontaxable combat pay in chapter 4. Amend my 2011 taxes Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. Amend my 2011 taxes This chapter discusses Rules 8 through 10. Amend my 2011 taxes You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. Amend my 2011 taxes You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Amend my 2011 taxes (You cannot file Form 1040EZ. Amend my 2011 taxes ) You also must complete Schedule EIC and attach it to your return. Amend my 2011 taxes If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Amend my 2011 taxes No qualifying child. Amend my 2011 taxes   If you do not meet Rule 8, you do not have a qualifying child. Amend my 2011 taxes Read chapter 3 to find out if you can get the earned income credit without a qualifying child. Amend my 2011 taxes Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. Amend my 2011 taxes The fours tests are: Relationship, Age, Residency, and Joint return. Amend my 2011 taxes The four tests are illustrated in Figure 1. Amend my 2011 taxes The paragraphs that follow contain more information about each test. Amend my 2011 taxes 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). Amend my 2011 taxes The following definitions clarify the relationship test. Amend my 2011 taxes Adopted child. Amend my 2011 taxes   An adopted child is always treated as your own child. Amend my 2011 taxes The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Amend my 2011 taxes Foster child. Amend my 2011 taxes   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Amend my 2011 taxes (An authorized placement agency includes a state or local government agency. Amend my 2011 taxes It also includes a tax-exempt organization licensed by a state. Amend my 2011 taxes In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Amend my 2011 taxes ) Example. Amend my 2011 taxes 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. Amend my 2011 taxes Debbie is your foster child. Amend my 2011 taxes Figure 1. Amend my 2011 taxes Tests for Qualifying Child Please click here for the text description of the image. Amend my 2011 taxes Conditions for Qualifying Child 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. Amend my 2011 taxes The following examples and definitions clarify the age test. Amend my 2011 taxes Example 1—child not under age 19. Amend my 2011 taxes Your son turned 19 on December 10. Amend my 2011 taxes 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. Amend my 2011 taxes Example 2—child not younger than you or your spouse. Amend my 2011 taxes Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Amend my 2011 taxes He is not disabled. Amend my 2011 taxes Both you and your spouse are 21 years old, and you file a joint return. Amend my 2011 taxes Your brother is not your qualifying child because he is not younger than you or your spouse. Amend my 2011 taxes Example 3—child younger than your spouse but not younger than you. Amend my 2011 taxes The facts are the same as in Example 2 except that your spouse is 25 years old. Amend my 2011 taxes Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. Amend my 2011 taxes Student defined. Amend my 2011 taxes   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. Amend my 2011 taxes   The 5 calendar months need not be consecutive. Amend my 2011 taxes   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. Amend my 2011 taxes School defined. Amend my 2011 taxes   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Amend my 2011 taxes However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. Amend my 2011 taxes Vocational high school students. Amend my 2011 taxes   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. Amend my 2011 taxes Permanently and totally disabled. Amend my 2011 taxes   Your child is permanently and totally disabled if both of the following apply. Amend my 2011 taxes He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Amend my 2011 taxes A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Amend my 2011 taxes Residency Test Your child must have lived with you in the United States for more than half of 2013. Amend my 2011 taxes The following definitions clarify the residency test. Amend my 2011 taxes United States. Amend my 2011 taxes   This means the 50 states and the District of Columbia. Amend my 2011 taxes It does not include Puerto Rico or U. Amend my 2011 taxes S. Amend my 2011 taxes possessions such as Guam. Amend my 2011 taxes Homeless shelter. Amend my 2011 taxes   Your home can be any location where you regularly live. Amend my 2011 taxes You do not need a traditional home. Amend my 2011 taxes 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. Amend my 2011 taxes Military personnel stationed outside the United States. Amend my 2011 taxes   U. Amend my 2011 taxes S. Amend my 2011 taxes 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. Amend my 2011 taxes Extended active duty. Amend my 2011 taxes   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Amend my 2011 taxes 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. Amend my 2011 taxes Birth or death of child. Amend my 2011 taxes    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. Amend my 2011 taxes Temporary absences. Amend my 2011 taxes   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. Amend my 2011 taxes Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Amend my 2011 taxes Kidnapped child. Amend my 2011 taxes   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. Amend my 2011 taxes The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Amend my 2011 taxes This treatment applies for all years until the child is returned. Amend my 2011 taxes 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. Amend my 2011 taxes   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Amend my 2011 taxes Joint Return Test To meet this test, the child cannot file a joint return for the year. Amend my 2011 taxes Exception. Amend my 2011 taxes   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. Amend my 2011 taxes Example 1—child files joint return. Amend my 2011 taxes You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Amend my 2011 taxes He earned $25,000 for the year. Amend my 2011 taxes The couple files a joint return. Amend my 2011 taxes Because your daughter and her husband file a joint return, she is not your qualifying child. Amend my 2011 taxes Example 2—child files joint return to get refund of tax withheld. Amend my 2011 taxes Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Amend my 2011 taxes They do not have a child. Amend my 2011 taxes Neither is required to file a tax return. Amend my 2011 taxes Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. Amend my 2011 taxes The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Amend my 2011 taxes Example 3—child files joint return to claim American opportunity credit. Amend my 2011 taxes The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Amend my 2011 taxes 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. Amend my 2011 taxes Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. Amend my 2011 taxes The exception to the joint return test does not apply, so your son is not your qualifying child. Amend my 2011 taxes Married child. Amend my 2011 taxes   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. Amend my 2011 taxes    Social security number. Amend my 2011 taxes Your 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. Amend my 2011 taxes 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), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. Amend my 2011 taxes   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. Amend my 2011 taxes For more information about SSNs, see Rule 2. Amend my 2011 taxes Rule 9—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. Amend my 2011 taxes However, only one of these persons can actually treat the child as a qualifying child. Amend my 2011 taxes 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). Amend my 2011 taxes The exemption for the child. Amend my 2011 taxes The child tax credit. Amend my 2011 taxes Head of household filing status. Amend my 2011 taxes The credit for child and dependent care expenses. Amend my 2011 taxes The exclusion for dependent care benefits. Amend my 2011 taxes The EIC. Amend my 2011 taxes The other person cannot take any of these benefits based on this qualifying child. Amend my 2011 taxes In other words, you and the other person cannot agree to divide these tax benefits between you. Amend my 2011 taxes The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Amend my 2011 taxes The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Amend my 2011 taxes However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Amend my 2011 taxes Tiebreaker rules. Amend my 2011 taxes   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. Amend my 2011 taxes If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Amend my 2011 taxes 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. Amend my 2011 taxes 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. Amend my 2011 taxes 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. Amend my 2011 taxes 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. Amend my 2011 taxes 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. Amend my 2011 taxes 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. Amend my 2011 taxes See Example 8. Amend my 2011 taxes   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. Amend my 2011 taxes See Examples 1 through 13. Amend my 2011 taxes   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 chapter 3 for people who do not have a qualifying child. Amend my 2011 taxes If the other person cannot claim the EIC. Amend my 2011 taxes   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. Amend my 2011 taxes See Examples 6 and 7. Amend my 2011 taxes 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 in this chapter. Amend my 2011 taxes Examples. Amend my 2011 taxes    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Amend my 2011 taxes Example 1—child lived with parent and grandparent. Amend my 2011 taxes You and your 2-year-old son Jimmy lived with your mother all year. Amend my 2011 taxes You are 25 years old, unmarried, and your AGI is $9,000. Amend my 2011 taxes Your only income was $9,000 from a part-time job. Amend my 2011 taxes Your mother's only income was $20,000 from her job, and her AGI is $20,000. Amend my 2011 taxes Jimmy's father did not live with you or Jimmy. Amend my 2011 taxes The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Amend my 2011 taxes 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. Amend my 2011 taxes However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). Amend my 2011 taxes He is not a qualifying child of anyone else, including his father. Amend my 2011 taxes 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). Amend my 2011 taxes Example 2—parent has higher AGI than grandparent. Amend my 2011 taxes The facts are the same as in Example 1 except your AGI is $25,000. Amend my 2011 taxes Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Amend my 2011 taxes Only you can claim him. Amend my 2011 taxes Example 3—two persons claim same child. Amend my 2011 taxes The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Amend my 2011 taxes 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. Amend my 2011 taxes 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. Amend my 2011 taxes Example 4—qualifying children split between two persons. Amend my 2011 taxes 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. Amend my 2011 taxes Only one of you can claim each child. Amend my 2011 taxes However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Amend my 2011 taxes For example, if you claim one child, your mother can claim the other two. Amend my 2011 taxes Example 5—taxpayer who is a qualifying child. Amend my 2011 taxes The facts are the same as in Example 1 except that you are only 18 years old. Amend my 2011 taxes This means you are a qualifying child of your mother. Amend my 2011 taxes Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. Amend my 2011 taxes Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Amend my 2011 taxes 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. Amend my 2011 taxes Example 6—grandparent with too much earned income to claim EIC. Amend my 2011 taxes The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Amend my 2011 taxes Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Amend my 2011 taxes Example 7—parent with too much earned income to claim EIC. Amend my 2011 taxes The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Amend my 2011 taxes Your earned income is too high for you to claim the EIC. Amend my 2011 taxes But your mother cannot claim the EIC either, because her AGI is not higher than yours. Amend my 2011 taxes Example 8—child lived with both parents and grandparent. Amend my 2011 taxes 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 AGI of $30,000 on a joint return. Amend my 2011 taxes 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. Amend my 2011 taxes 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. Amend my 2011 taxes In other words, each parent's AGI can be treated as $15,000. Amend my 2011 taxes Example 9—separated parents. Amend my 2011 taxes You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. Amend my 2011 taxes In August and September, Joey lived with you. Amend my 2011 taxes For the rest of the year, Joey lived with your husband, who is Joey's father. Amend my 2011 taxes 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. Amend my 2011 taxes 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. Amend my 2011 taxes You and your husband will file separate returns. Amend my 2011 taxes Your husband agrees to let you treat Joey as a qualifying child. Amend my 2011 taxes 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. Amend my 2011 taxes However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Amend my 2011 taxes See Rule 3. Amend my 2011 taxes Example 10—separated parents claim same child. Amend my 2011 taxes The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Amend my 2011 taxes In this case, only your husband will be allowed to treat Joey as a qualifying child. Amend my 2011 taxes This is because, during 2013, the boy lived with him longer than with you. Amend my 2011 taxes You cannot claim the EIC (either with or without a qualifying child). Amend my 2011 taxes 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. Amend my 2011 taxes See Rule 3. Amend my 2011 taxes Example 11—unmarried parents. Amend my 2011 taxes You, your 5-year-old son, and your son's father lived together all year. Amend my 2011 taxes You and your son's father are not married. Amend my 2011 taxes 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. Amend my 2011 taxes Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Amend my 2011 taxes Neither of you had any other income. Amend my 2011 taxes Your son's father agrees to let you treat the child as a qualifying child. Amend my 2011 taxes 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. Amend my 2011 taxes Example 12—unmarried parents claim same child. Amend my 2011 taxes 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. Amend my 2011 taxes In this case, only your son's father will be allowed to treat your son as a qualifying child. Amend my 2011 taxes This is because his AGI, $14,000, is more than your AGI, $12,000. Amend my 2011 taxes You cannot claim the EIC (either with or without a qualifying child). Amend my 2011 taxes Example 13—child did not live with a parent. Amend my 2011 taxes You and your 7-year-old niece, your sister's child, lived with your mother all year. Amend my 2011 taxes You are 25 years old, and your AGI is $9,300. Amend my 2011 taxes Your only income was from a part-time job. Amend my 2011 taxes Your mother's AGI is $15,000. Amend my 2011 taxes Her only income was from her job. Amend my 2011 taxes Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Amend my 2011 taxes 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. Amend my 2011 taxes However, only your mother can treat her as a qualifying child. Amend my 2011 taxes This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Amend my 2011 taxes Special rule for divorced or separated parents (or parents who live apart). Amend my 2011 taxes   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. Amend my 2011 taxes 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 time during the last 6 months of 2013, whether or not they are or were married. Amend my 2011 taxes The child received over half of his or her support for the year from the parents. Amend my 2011 taxes The child is in the custody of one or both parents for more than half of 2013. Amend my 2011 taxes Either of the following statements is true. Amend my 2011 taxes 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. Amend my 2011 taxes 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. Amend my 2011 taxes 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. Amend my 2011 taxes For details, see Publication 501. Amend my 2011 taxes Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. Amend my 2011 taxes Applying Rule 9 to divorced or separated parents (or parents who live apart). Amend my 2011 taxes   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. Amend my 2011 taxes 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. Amend my 2011 taxes 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. Amend my 2011 taxes Example 1. Amend my 2011 taxes You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Amend my 2011 taxes Your AGI is $10,000. Amend my 2011 taxes Your mother’s AGI is $25,000. Amend my 2011 taxes Your son's father did not live with you or your son. Amend my 2011 taxes Under the Special rule for 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. Amend my 2011 taxes 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. Amend my 2011 taxes You and your mother did not have any child care expenses or dependent care benefits. Amend my 2011 taxes 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. Amend my 2011 taxes Example 2. Amend my 2011 taxes The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Amend my 2011 taxes Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Amend my 2011 taxes Example 3. Amend my 2011 taxes 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. Amend my 2011 taxes Your mother also claims him as a qualifying child for head of household filing status. Amend my 2011 taxes You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Amend my 2011 taxes The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Amend my 2011 taxes Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Amend my 2011 taxes ) if all of the following statements are true. Amend my 2011 taxes You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Amend my 2011 taxes Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Amend my 2011 taxes 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. Amend my 2011 taxes You lived with that person in the United States for more than half of the year. Amend my 2011 taxes 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). Amend my 2011 taxes For more details about the tests to be a qualifying child, see Rule 8. Amend my 2011 taxes If you are a qualifying child of another taxpayer, you cannot claim the EIC. Amend my 2011 taxes 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. Amend my 2011 taxes Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Amend my 2011 taxes Example. Amend my 2011 taxes You and your daughter lived with your mother all year. Amend my 2011 taxes You are 22 years old, unmarried, and attended a trade school full time. Amend my 2011 taxes You had a part-time job and earned $5,700. Amend my 2011 taxes You had no other income. Amend my 2011 taxes Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Amend my 2011 taxes She can claim the EIC if she meets all the other requirements. Amend my 2011 taxes Because you are your mother's qualifying child, you cannot claim the EIC. Amend my 2011 taxes This is so even if your mother cannot or does not claim the EIC. Amend my 2011 taxes Child of person not required to file a return. Amend my 2011 taxes   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met 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. Amend my 2011 taxes Example 1—return not required. Amend my 2011 taxes 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. Amend my 2011 taxes As a result, you are not your mother's qualifying child. Amend my 2011 taxes You can claim the EIC if you meet all the other requirements to do so. Amend my 2011 taxes Example 2—return filed to get refund of tax withheld. Amend my 2011 taxes The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. Amend my 2011 taxes She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Amend my 2011 taxes As a result, you are not your mother's qualifying child. Amend my 2011 taxes You can claim the EIC if you meet all the other requirements to do so. Amend my 2011 taxes Example 3—return filed to get EIC. Amend my 2011 taxes The facts are the same as in Example 2 except your mother claimed the EIC on her return. Amend my 2011 taxes Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. Amend my 2011 taxes As a result, you are your mother's qualifying child. Amend my 2011 taxes You cannot claim the EIC. Amend my 2011 taxes Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. Amend my 2011 taxes This chapter discusses Rules 11 through 14. Amend my 2011 taxes You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. Amend my 2011 taxes You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. Amend my 2011 taxes If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Amend my 2011 taxes If you have a qualifying child. Amend my 2011 taxes   If you meet Rule 8, you have a qualifying child. Amend my 2011 taxes If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. Amend my 2011 taxes Rule 11—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. Amend my 2011 taxes 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. Amend my 2011 taxes It does not matter which spouse meets the age test, as long as one of the spouses does. Amend my 2011 taxes You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Amend my 2011 taxes 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. Amend my 2011 taxes If neither you nor your spouse meets the age test, you cannot claim the EIC. Amend my 2011 taxes Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Amend my 2011 taxes Death of spouse. Amend my 2011 taxes   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. Amend my 2011 taxes Example 1. Amend my 2011 taxes You are age 28 and unmarried. Amend my 2011 taxes You meet the age test. Amend my 2011 taxes Example 2—spouse meets age test. Amend my 2011 taxes You are married and filing a joint return. Amend my 2011 taxes You are age 23 and your spouse is age 27. Amend my 2011 taxes You meet the age test because your spouse is at least age 25 but under age 65. Amend my 2011 taxes Example 3—spouse dies in 2013. Amend my 2011 taxes You are married and filing a joint return with your spouse who died in August 2013. Amend my 2011 taxes You are age 67. Amend my 2011 taxes Your spouse would have become age 65 in November 2013. Amend my 2011 taxes Because your spouse was under age 65 when she died, you meet the age test. Amend my 2011 taxes Rule 12—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. Amend my 2011 taxes 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. Amend my 2011 taxes If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. Amend my 2011 taxes If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. Amend my 2011 taxes Example 1. Amend my 2011 taxes In 2013, you were age 25, single, and living at home with your parents. Amend my 2011 taxes You worked and were not a student. Amend my 2011 taxes You earned $7,500. Amend my 2011 taxes Your parents cannot claim you as a dependent. Amend my 2011 taxes 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. Amend my 2011 taxes You meet this rule. Amend my 2011 taxes You can claim the EIC if you meet all the other requirements. Amend my 2011 taxes Example 2. Amend my 2011 taxes The facts are the same as in Example 1, except that you earned $2,000. Amend my 2011 taxes Your parents can claim you as a dependent but decide not to. Amend my 2011 taxes You do not meet this rule. Amend my 2011 taxes You cannot claim the credit because your parents could have claimed you as a dependent. Amend my 2011 taxes Joint returns. Amend my 2011 taxes   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Amend my 2011 taxes   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Amend my 2011 taxes But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Amend my 2011 taxes Example 1—return filed to get refund of tax withheld. Amend my 2011 taxes You are 26 years old. Amend my 2011 taxes You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Amend my 2011 taxes Neither you nor your wife is required to file a tax return. Amend my 2011 taxes You do not have a child. Amend my 2011 taxes Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. Amend my 2011 taxes Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Amend my 2011 taxes They can claim exemptions for you and your wife if all the other tests to do so are met. Amend my 2011 taxes Example 2—return filed to get EIC. Amend my 2011 taxes The facts are the same as in Example 1except no taxes were taken out of your pay. Amend my 2011 taxes 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. Amend my 2011 taxes Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. Amend my 2011 taxes Your parents cannot claim an exemption for either you or your wife. Amend my 2011 taxes Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Amend my 2011 taxes ) if all of the following statements are true. Amend my 2011 taxes You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Amend my 2011 taxes Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Amend my 2011 taxes 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. Amend my 2011 taxes You lived with that person in the United States for more than half of the year. Amend my 2011 taxes 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). Amend my 2011 taxes For more details about the tests to be a qualifying child, see Rule 8. Amend my 2011 taxes If you are a qualifying child of another taxpayer, you cannot claim the EIC. Amend my 2011 taxes 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. Amend my 2011 taxes Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Amend my 2011 taxes Example. Amend my 2011 taxes You lived with your mother all year. Amend my 2011 taxes You are age 26, unmarried, and permanently and totally disabled. Amend my 2011 taxes Your only income was from a community center where you went three days a week to answer telephones. Amend my 2011 taxes You earned $5,000 for the year and provided more than half of your own support. Amend my 2011 taxes Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Amend my 2011 taxes She can claim the EIC if she meets all the other requirements. Amend my 2011 taxes Because you are a qualifying child of your mother, you cannot claim the EIC. Amend my 2011 taxes This is so even if your mother cannot or does not claim the EIC. Amend my 2011 taxes Joint returns. Amend my 2011 taxes   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Amend my 2011 taxes   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Amend my 2011 taxes But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Amend my 2011 taxes Child of person not required to file a return. Amend my 2011 taxes   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. Amend my 2011 taxes Example 1—return not required. Amend my 2011 taxes You lived all year with your father. Amend my 2011 taxes You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Amend my 2011 taxes You have no other income, no children, and provided more than half of your own support. Amend my 2011 taxes Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Amend my 2011 taxes As a result, you are not your father's qualifying child. Amend my 2011 taxes You can claim the EIC if you meet all the other requirements to do so. Amend my 2011 taxes Example 2—return filed to get refund of tax withheld. Amend my 2011 taxes The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. Amend my 2011 taxes He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Amend my 2011 taxes As a result, you are not your father's qualifying child. Amend my 2011 taxes You can claim the EIC if you meet all the other requirements to do so. Amend my 2011 taxes Example 3—return filed to get EIC. Amend my 2011 taxes The facts are the same as in Example 2 except your father claimed the EIC on his return. Amend my 2011 taxes Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. Amend my 2011 taxes As a result, you are your father's qualifying child. Amend my 2011 taxes You cannot claim the EIC. Amend my 2011 taxes Rule 14—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. Amend my 2011 taxes If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Amend my 2011 taxes United States. Amend my 2011 taxes   This means the 50 states and the District of Columbia. Amend my 2011 taxes It does not include Puerto Rico or U. Amend my 2011 taxes S. Amend my 2011 taxes possessions such as Guam. Amend my 2011 taxes Homeless shelter. Amend my 2011 taxes   Your home can be any location where you regularly live. Amend my 2011 taxes You do not need a traditional home. Amend my 2011 taxes If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Amend my 2011 taxes Military personnel stationed outside the United States. Amend my 2011 taxes   U. Amend my 2011 taxes S. Amend my 2011 taxes military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. Amend my 2011 taxes Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. Amend my 2011 taxes You need to know the amount of your earned income to see if you meet the rule in this chapter. Amend my 2011 taxes You also need to know that amount to figure your EIC. Amend my 2011 taxes Rule 15—Earned Income Limits 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. Amend my 2011 taxes Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Amend my 2011 taxes Employee pay is earned income only if it is taxable. Amend my 2011 taxes Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Amend my 2011 taxes But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Amend my 2011 taxes Earned income is explained in detail in Rule 7 in chapter 1. Amend my 2011 taxes Figuring earned income. Amend my 2011 taxes   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. Amend my 2011 taxes   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. Amend my 2011 taxes   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). Amend my 2011 taxes You will then reduce that amount by any amount included on that line and described in the following list. Amend my 2011 taxes Scholarship or fellowship grants not reported on a Form W-2. Amend my 2011 taxes 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. Amend my 2011 taxes Inmate's income. Amend my 2011 taxes Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Amend my 2011 taxes This includes amounts received for work performed while in a work release program or while in a halfway house. Amend my 2011 taxes 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). Amend my 2011 taxes Pension or annuity from deferred compensation plans. Amend my 2011 taxes 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. Amend my 2011 taxes 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). Amend my 2011 taxes This amount may be reported in box 11 of your Form W-2. Amend my 2011 taxes If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. Amend my 2011 taxes Clergy. Amend my 2011 taxes   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 re