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Can You Still E File 2010 Tax Returns

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Can You Still E File 2010 Tax Returns

Can you still e file 2010 tax returns 36. Can you still e file 2010 tax returns   Earned Income Credit (EIC) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Can you still e file 2010 tax returns Rules for EveryoneRule 1. Can you still e file 2010 tax returns Your AGI Must Be Less Than: Rule 2. Can you still e file 2010 tax returns You Must Have a Valid Social Security Number (SSN) Rule 3. Can you still e file 2010 tax returns Your Filing Status Cannot Be Married Filing Separately Rule 4. Can you still e file 2010 tax returns You Must Be a U. Can you still e file 2010 tax returns S. Can you still e file 2010 tax returns Citizen or Resident Alien All Year Rule 5. Can you still e file 2010 tax returns You Cannot File Form 2555 or Form 2555-EZ Rule 6. Can you still e file 2010 tax returns Your Investment Income Must Be $3,300 or Less Rule 7. Can you still e file 2010 tax returns You Must Have Earned Income Part B. Can you still e file 2010 tax returns Rules If You Have a Qualifying ChildRule 8. Can you still e file 2010 tax returns Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Can you still e file 2010 tax returns Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Can you still e file 2010 tax returns You Cannot Be a Qualifying Child of Another Taxpayer Part C. Can you still e file 2010 tax returns Rules If You Do Not Have a Qualifying ChildRule 11. Can you still e file 2010 tax returns You Must Be at Least Age 25 but Under Age 65 Rule 12. Can you still e file 2010 tax returns You Cannot Be the Dependent of Another Person Rule 13. Can you still e file 2010 tax returns You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Can you still e file 2010 tax returns You Must Have Lived in the United States More Than Half of the Year Part D. Can you still e file 2010 tax returns Figuring and Claiming the EICRule 15. Can you still e file 2010 tax returns Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Can you still e file 2010 tax returns John and Janet Smith (Form 1040A) Example 2. Can you still e file 2010 tax returns Kelly Green (Form 1040EZ) What's New Earned income amount is more. Can you still e file 2010 tax returns  The maximum amount of income you can earn and still get the credit has increased. Can you still e file 2010 tax returns You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). Can you still e file 2010 tax returns Your adjusted gross income also must be less than the amount in the above list that applies to you. Can you still e file 2010 tax returns For details, see Rules 1 and 15. Can you still e file 2010 tax returns Investment income amount is more. Can you still e file 2010 tax returns  The maximum amount of investment income you can have and still get the credit has increased to $3,300. Can you still e file 2010 tax returns See Rule 6. Can you still e file 2010 tax returns Reminders Increased EIC on certain joint returns. Can you still e file 2010 tax returns  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Can you still e file 2010 tax returns As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Can you still e file 2010 tax returns When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Can you still e file 2010 tax returns Online help. Can you still e file 2010 tax returns  You can use the EITC Assistant at www. Can you still e file 2010 tax returns irs. Can you still e file 2010 tax returns gov/eitc to find out if you are eligible for the credit. Can you still e file 2010 tax returns The EITC Assistant is available in English and Spanish. Can you still e file 2010 tax returns EIC questioned by IRS. Can you still e file 2010 tax returns  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Can you still e file 2010 tax returns We will tell you what documents to send us. Can you still e file 2010 tax returns These may include: birth certificates, school records, medical records, etc. Can you still e file 2010 tax returns The process of establishing your eligibility will delay your refund. Can you still e file 2010 tax returns Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. Can you still e file 2010 tax returns A tax credit usually means more money in your pocket. Can you still e file 2010 tax returns It reduces the amount of tax you owe. Can you still e file 2010 tax returns The EIC may also give you a refund. Can you still e file 2010 tax returns How do you get the earned income credit?   To claim the EIC, you must: Qualify by meeting certain rules, and File a tax return, even if you: Do not owe any tax, Did not earn enough money to file a return, or Did not have income taxes withheld from your pay. Can you still e file 2010 tax returns When you complete your return, you can figure your EIC by using a worksheet in the instructions for Form 1040, Form 1040A, or Form 1040EZ. Can you still e file 2010 tax returns Or, if you prefer, you can let the IRS figure the credit for you. Can you still e file 2010 tax returns How will this chapter help you?   This chapter will explain the following. Can you still e file 2010 tax returns The rules you must meet to qualify for the EIC. Can you still e file 2010 tax returns How to figure the EIC. Can you still e file 2010 tax returns Useful Items - You may want to see: Publication 596 Earned Income Credit (EIC) Form (and Instructions) Schedule EIC Earned Income Credit (Qualifying Child Information) 8862 Information To Claim Earned Income Credit After Disallowance Do You Qualify for the Credit? To qualify to claim the EIC, you must first meet all of the rules explained in Part A, Rules for Everyone . Can you still e file 2010 tax returns Then you must meet the rules in Part B, Rules If You Have a Qualifying Child , or Part C, Rules If You Do Not Have a Qualifying Child . Can you still e file 2010 tax returns There is one final rule you must meet in Part D, Figuring and Claiming the EIC . Can you still e file 2010 tax returns You qualify for the credit if you meet all the rules in each part that applies to you. Can you still e file 2010 tax returns If you have a qualifying child, the rules in Parts A, B, and D apply to you. Can you still e file 2010 tax returns If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Can you still e file 2010 tax returns Table 36-1, Earned Income Credit in a Nutshell. Can you still e file 2010 tax returns   Use Table 36–1 as a guide to Parts A, B, C, and D. Can you still e file 2010 tax returns The table is a summary of all the rules in each part. Can you still e file 2010 tax returns Do you have a qualifying child?   You have a qualifying child only if you have a child who meets the four tests described in Rule 8 and illustrated in Figure 36–1. Can you still e file 2010 tax returns If Improper Claim Made in Prior Year If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. Can you still e file 2010 tax returns You must also qualify to claim the EIC by meeting all the rules described in this chapter. Can you still e file 2010 tax returns However, if your EIC was denied or reduced as a result of a math or clerical error, do not attach Form 8862 to your next tax return. Can you still e file 2010 tax returns For example, if your arithmetic is incorrect, the IRS can correct it. Can you still e file 2010 tax returns If you do not provide a correct social security number, the IRS can deny the EIC. Can you still e file 2010 tax returns These kinds of errors are called math or clerical errors. Can you still e file 2010 tax returns If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. Can you still e file 2010 tax returns If your error was due to fraud, then you cannot claim the EIC for the next 10 years. Can you still e file 2010 tax returns More information. Can you still e file 2010 tax returns   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. Can you still e file 2010 tax returns Part A. Can you still e file 2010 tax returns Rules for Everyone This part of the chapter discusses Rules 1 through 7. Can you still e file 2010 tax returns You must meet all seven rules to qualify for the earned income credit. Can you still e file 2010 tax returns If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the chapter. Can you still e file 2010 tax returns If you meet all seven rules in this part, then read either Part B or Part C (whichever applies) for more rules you must meet. Can you still e file 2010 tax returns Rule 1. Can you still e file 2010 tax returns Your AGI Must Be Less Than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Can you still e file 2010 tax returns Adjusted gross income (AGI). Can you still e file 2010 tax returns   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). Can you still e file 2010 tax returns If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Can you still e file 2010 tax returns Example. Can you still e file 2010 tax returns Your AGI is $38,550, you are single, and you have one qualifying child. Can you still e file 2010 tax returns You cannot claim the EIC because your AGI is not less than $37,870. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Community property. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns This is different from the community property rules that apply under Rule 7 . Can you still e file 2010 tax returns Rule 2. Can you still e file 2010 tax returns 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). Can you still e file 2010 tax returns Any qualifying child listed on Schedule EIC also must have a valid SSN. Can you still e file 2010 tax returns (See Rule 8 if you have a qualifying child. Can you still e file 2010 tax returns ) 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. Can you still e file 2010 tax returns An example of a federally funded benefit is Medicaid. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns S. Can you still e file 2010 tax returns citizen or permanent resident, ask the SSA for a new social security card without the legend. Can you still e file 2010 tax returns U. Can you still e file 2010 tax returns S. Can you still e file 2010 tax returns citizen. Can you still e file 2010 tax returns   If you were a U. Can you still e file 2010 tax returns S. Can you still e file 2010 tax returns citizen when you received your SSN, you have a valid SSN. Can you still e file 2010 tax returns Valid for work only with INS or DHS authorization. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns SSN missing or incorrect. Can you still e file 2010 tax returns   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Can you still e file 2010 tax returns Other taxpayer identification number. Can you still e file 2010 tax returns   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). Can you still e file 2010 tax returns ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Can you still e file 2010 tax returns No SSN. Can you still e file 2010 tax returns   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). Can you still e file 2010 tax returns You cannot claim the EIC. Can you still e file 2010 tax returns Getting an SSN. Can you still e file 2010 tax returns   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5, Application for a Social Security Card, with the SSA. Can you still e file 2010 tax returns You can get Form SS-5 online at www. Can you still e file 2010 tax returns socialsecurity. Can you still e file 2010 tax returns gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Can you still e file 2010 tax returns Filing deadline approaching and still no SSN. Can you still e file 2010 tax returns   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Can you still e file 2010 tax returns Request an automatic 6-month extension of time to file your return. Can you still e file 2010 tax returns You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Can you still e file 2010 tax returns S. Can you still e file 2010 tax returns Individual Income Tax Return. Can you still e file 2010 tax returns For more information, see chapter 1 . Can you still e file 2010 tax returns File the return on time without claiming the EIC. Can you still e file 2010 tax returns After receiving the SSN, file an amended return (Form 1040X, Amended U. Can you still e file 2010 tax returns S. Can you still e file 2010 tax returns Individual Income Tax Return) claiming the EIC. Can you still e file 2010 tax returns Attach a filled-in Schedule EIC if you have a qualifying child. Can you still e file 2010 tax returns Table 36-1. Can you still e file 2010 tax returns Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Can you still e file 2010 tax returns Second, you must meet all the rules in one of these columns, whichever applies. Can you still e file 2010 tax returns Third, you must meet the rule in this column. Can you still e file 2010 tax returns Part A. Can you still e file 2010 tax returns  Rules for Everyone Part B. Can you still e file 2010 tax returns  Rules If You Have a Qualifying Child Part C. Can you still e file 2010 tax returns  Rules If You Do Not Have a Qualifying Child Part D. Can you still e file 2010 tax returns  Figuring and Claiming the EIC 1. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns 2. Can you still e file 2010 tax returns You must have a valid social security number. Can you still e file 2010 tax returns  3. Can you still e file 2010 tax returns Your filing status cannot be “Married filing separately. Can you still e file 2010 tax returns ” 4. Can you still e file 2010 tax returns You must be a U. Can you still e file 2010 tax returns S. Can you still e file 2010 tax returns citizen or resident alien all year. Can you still e file 2010 tax returns  5. Can you still e file 2010 tax returns You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Can you still e file 2010 tax returns  6. Can you still e file 2010 tax returns Your investment income must be $3,300 or less. Can you still e file 2010 tax returns  7. Can you still e file 2010 tax returns You must have earned income. Can you still e file 2010 tax returns 8. Can you still e file 2010 tax returns Your child must meet the relationship, age, residency, and joint return tests. Can you still e file 2010 tax returns  9. Can you still e file 2010 tax returns Your qualifying child cannot be used by more than one person to claim the EIC. Can you still e file 2010 tax returns  10. Can you still e file 2010 tax returns You cannot be a qualifying child of another person. Can you still e file 2010 tax returns 11. Can you still e file 2010 tax returns You must be at least age 25 but under age 65. Can you still e file 2010 tax returns  12. Can you still e file 2010 tax returns You cannot be the dependent of another person. Can you still e file 2010 tax returns  13. Can you still e file 2010 tax returns You cannot be a qualifying child of another person. Can you still e file 2010 tax returns  14. Can you still e file 2010 tax returns You must have lived in the United States more than half of the year. Can you still e file 2010 tax returns 15. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Rule 3. Can you still e file 2010 tax returns Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. Can you still e file 2010 tax returns Your filing status cannot be “Married filing separately. Can you still e file 2010 tax returns ” Spouse did not live with you. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns In that case, you may be able to claim the EIC. Can you still e file 2010 tax returns For detailed information about filing as head of household, see chapter 2 . Can you still e file 2010 tax returns Rule 4. Can you still e file 2010 tax returns You Must Be a U. Can you still e file 2010 tax returns S. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns You can use that filing status only if one spouse is a U. Can you still e file 2010 tax returns S. Can you still e file 2010 tax returns citizen or resident alien and you choose to treat the nonresident spouse as a U. Can you still e file 2010 tax returns S. Can you still e file 2010 tax returns resident. Can you still e file 2010 tax returns If you make this choice, you and your spouse are taxed on your worldwide income. Can you still e file 2010 tax returns 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). Can you still e file 2010 tax returns If you need more information on making this choice, get Publication 519, U. Can you still e file 2010 tax returns S. Can you still e file 2010 tax returns Tax Guide for Aliens. Can you still e file 2010 tax returns Rule 5. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. Can you still e file 2010 tax returns U. Can you still e file 2010 tax returns S. Can you still e file 2010 tax returns possessions are not foreign countries. Can you still e file 2010 tax returns See Publication 54, Tax Guide for U. Can you still e file 2010 tax returns S. Can you still e file 2010 tax returns Citizens and Resident Aliens Abroad, for more detailed information. Can you still e file 2010 tax returns Rule 6. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns If your investment income is more than $3,300, you cannot claim the credit. Can you still e file 2010 tax returns For most people, investment income is the total of the following amounts. Can you still e file 2010 tax returns Taxable interest (line 8a of Form 1040 or 1040A). Can you still e file 2010 tax returns Tax-exempt interest (line 8b of Form 1040 or 1040A). Can you still e file 2010 tax returns Dividend income (line 9a of Form 1040 or 1040A). Can you still e file 2010 tax returns Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Can you still e file 2010 tax returns If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Can you still e file 2010 tax returns However, see Rule 6 in chapter 1 of Publication 596 if: You are filing Schedule E (Form 1040), Form 4797, or Form 8814, or You are reporting income from the rental of personal property on Form 1040, line 21. Can you still e file 2010 tax returns Rule 7. Can you still e file 2010 tax returns You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. Can you still e file 2010 tax returns If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Can you still e file 2010 tax returns If you are an employee, earned income includes all the taxable income you get from your employer. Can you still e file 2010 tax returns If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040. Can you still e file 2010 tax returns Earned Income Earned income includes all of the following types of income. Can you still e file 2010 tax returns Wages, salaries, tips, and other taxable employee pay. Can you still e file 2010 tax returns Employee pay is earned income only if it is taxable. Can you still e file 2010 tax returns Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Can you still e file 2010 tax returns But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. Can you still e file 2010 tax returns Net earnings from self-employment. Can you still e file 2010 tax returns Gross income received as a statutory employee. Can you still e file 2010 tax returns Wages, salaries, and tips. Can you still e file 2010 tax returns   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Can you still e file 2010 tax returns You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Can you still e file 2010 tax returns Nontaxable combat pay election. Can you still e file 2010 tax returns   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Can you still e file 2010 tax returns Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Can you still e file 2010 tax returns Figure the credit with and without your nontaxable combat pay before making the election. Can you still e file 2010 tax returns   If you make the election, you must include in earned income all nontaxable combat pay you received. Can you still e file 2010 tax returns If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Can you still e file 2010 tax returns In other words, if one of you makes the election, the other one can also make it but does not have to. Can you still e file 2010 tax returns   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. Can you still e file 2010 tax returns ” Self-employed persons and statutory employees. Can you still e file 2010 tax returns   If you are self-employed or received income as a statutory employee, you must use the Form 1040 instructions to see if you qualify to get the EIC. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Each approved form exempts certain income from social security taxes. Can you still e file 2010 tax returns Each form is discussed here in terms of what is or is not earned income for the EIC. Can you still e file 2010 tax returns Form 4361. Can you still e file 2010 tax returns   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Can you still e file 2010 tax returns This includes wages, salaries, tips, and other taxable employee compensation. Can you still e file 2010 tax returns A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Can you still e file 2010 tax returns Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Can you still e file 2010 tax returns Examples include fees for performing marriages and honoraria for delivering speeches. Can you still e file 2010 tax returns Form 4029. Can you still e file 2010 tax returns   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Can you still e file 2010 tax returns However, amounts you received as a self-employed individual do not count as earned income. Can you still e file 2010 tax returns Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Can you still e file 2010 tax returns You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Can you still e file 2010 tax returns Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Can you still e file 2010 tax returns Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). Can you still e file 2010 tax returns Disability insurance payments. Can you still e file 2010 tax returns   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Can you still e file 2010 tax returns It does not matter whether you have reached minimum retirement age. Can you still e file 2010 tax returns If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Can you still e file 2010 tax returns ” 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. Can you still e file 2010 tax returns Do not include any of these items in your earned income. Can you still e file 2010 tax returns Earnings while an inmate. Can you still e file 2010 tax returns   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Can you still e file 2010 tax returns This includes amounts for work performed while in a work release program or while in a halfway house. Can you still e file 2010 tax returns Workfare payments. Can you still e file 2010 tax returns   Nontaxable workfare payments are not earned income for the EIC. Can you still e file 2010 tax returns These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if private sector employment is not available, or (2) community service program activities. Can you still e file 2010 tax returns Community property. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Nevada, Washington, and California domestic partners. Can you still e file 2010 tax returns   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Can you still e file 2010 tax returns Your earned income for the EIC does not include any amount earned by your partner. Can you still e file 2010 tax returns Your earned income includes the entire amount you earned. Can you still e file 2010 tax returns For details, see Publication 555. Can you still e file 2010 tax returns Conservation Reserve Program (CRP) payments. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns Nontaxable military pay. Can you still e file 2010 tax returns   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Can you still e file 2010 tax returns Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Can you still e file 2010 tax returns See Publication 3, Armed Forces' Tax Guide, for more information. Can you still e file 2010 tax returns    Combat pay. Can you still e file 2010 tax returns You can elect to include your nontaxable combat pay in earned income for the EIC. Can you still e file 2010 tax returns See Nontaxable combat pay election, earlier. Can you still e file 2010 tax returns Part B. Can you still e file 2010 tax returns Rules If You Have a Qualifying Child If you have met all of the rules in Part A , read Part B to see if you have a qualifying child. Can you still e file 2010 tax returns Part B discusses Rules 8 through 10. Can you still e file 2010 tax returns You must meet all three of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit with a qualifying child. Can you still e file 2010 tax returns You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Can you still e file 2010 tax returns (You cannot file Form 1040EZ. Can you still e file 2010 tax returns ) You also must complete Schedule EIC and attach it to your return. Can you still e file 2010 tax returns If you meet all the rules in Part A and this part, read Part D to find out what to do next. Can you still e file 2010 tax returns If you do not meet Rule 8, you do not have a qualifying child. Can you still e file 2010 tax returns Read Part C to find out if you can get the earned income credit without a qualifying child. Can you still e file 2010 tax returns Rule 8. Can you still e file 2010 tax returns Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. Can you still e file 2010 tax returns The four tests are: Relationship, Age, Residency, and Joint return. Can you still e file 2010 tax returns The four tests are illustrated in Figure 36–1. Can you still e file 2010 tax returns The paragraphs that follow contain more information about each test. Can you still e file 2010 tax returns 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). Can you still e file 2010 tax returns The following definitions clarify the relationship test. Can you still e file 2010 tax returns Adopted child. Can you still e file 2010 tax returns   An adopted child is always treated as your own child. Can you still e file 2010 tax returns The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Can you still e file 2010 tax returns Foster child. Can you still e file 2010 tax returns   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. Can you still e file 2010 tax returns An authorized placement agency includes a state or local government agency. Can you still e file 2010 tax returns It also includes a tax-exempt organization licensed by a state. Can you still e file 2010 tax returns In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Can you still e file 2010 tax returns Example. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Debbie is your foster child. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns    The following examples and definitions clarify the age test. Can you still e file 2010 tax returns Example 1—child not under age 19. Can you still e file 2010 tax returns Your son turned 19 on December 10. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Example 2—child not younger than you or your spouse. Can you still e file 2010 tax returns Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Can you still e file 2010 tax returns He is not disabled. Can you still e file 2010 tax returns Both you and your spouse are 21 years old and you file a joint return. Can you still e file 2010 tax returns Your brother is not your qualifying child because he is not younger than you or your spouse. Can you still e file 2010 tax returns Example 3—child younger than your spouse but not younger than you. Can you still e file 2010 tax returns The facts are the same as in Example 2 except that your spouse is 25 years old. Can you still e file 2010 tax returns Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. Can you still e file 2010 tax returns Student defined. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns The 5 calendar months need not be consecutive. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns School defined. Can you still e file 2010 tax returns   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Can you still e file 2010 tax returns However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. Can you still e file 2010 tax returns Vocational high school students. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns Permanently and totally disabled. Can you still e file 2010 tax returns   Your child is permanently and totally disabled if both of the following apply. Can you still e file 2010 tax returns He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Can you still e file 2010 tax returns A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Can you still e file 2010 tax returns Residency Test Your child must have lived with you in the United States for more than half of 2013. Can you still e file 2010 tax returns The following definitions clarify the residency test. Can you still e file 2010 tax returns United States. Can you still e file 2010 tax returns   This means the 50 states and the District of Columbia. Can you still e file 2010 tax returns It does not include Puerto Rico or U. Can you still e file 2010 tax returns S. Can you still e file 2010 tax returns possessions such as Guam. Can you still e file 2010 tax returns Homeless shelter. Can you still e file 2010 tax returns   Your home can be any location where you regularly live. Can you still e file 2010 tax returns You do not need a traditional home. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Military personnel stationed outside the United States. Can you still e file 2010 tax returns    U. Can you still e file 2010 tax returns S. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Figure 36-1. Can you still e file 2010 tax returns Tests for Qualifying Child Please click here for the text description of the image. Can you still e file 2010 tax returns Qualifying child Extended active duty. Can you still e file 2010 tax returns   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Birth or death of a child. Can you still e file 2010 tax returns   A child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. Can you still e file 2010 tax returns Temporary absences. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Can you still e file 2010 tax returns Kidnapped child. Can you still e file 2010 tax returns    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. Can you still e file 2010 tax returns The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or your child's family. Can you still e file 2010 tax returns This treatment applies for all years until the child is returned. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Can you still e file 2010 tax returns Joint Return Test To meet this test, the child cannot file a joint return for the year. Can you still e file 2010 tax returns Exception. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns Example 1—child files joint return. Can you still e file 2010 tax returns You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Can you still e file 2010 tax returns He earned $25,000 for the year. Can you still e file 2010 tax returns The couple files a joint return. Can you still e file 2010 tax returns Because your daughter and her husband filed a joint return, she is not your qualifying child. Can you still e file 2010 tax returns Example 2—child files joint return only to claim a refund of withheld tax. Can you still e file 2010 tax returns Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Can you still e file 2010 tax returns They do not have a child. Can you still e file 2010 tax returns Neither is required to file a tax return. Can you still e file 2010 tax returns Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. Can you still e file 2010 tax returns The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Can you still e file 2010 tax returns Example 3—child files joint return to claim American opportunity credit. Can you still e file 2010 tax returns The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Can you still e file 2010 tax returns The exception to the joint return test does not apply, so your son is not your qualifying child. Can you still e file 2010 tax returns Married child. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns Social security number. Can you still e file 2010 tax returns   The qualifying child must have a valid social security number (SSN) unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. Can you still e file 2010 tax returns You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), which is issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns For more information about SSNs, see Rule 2 . Can you still e file 2010 tax returns Rule 9. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns However, only one of these persons can actually treat the child as a qualifying child. Can you still e file 2010 tax returns 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). Can you still e file 2010 tax returns The exemption for the child. Can you still e file 2010 tax returns The child tax credit. Can you still e file 2010 tax returns Head of household filing status. Can you still e file 2010 tax returns The credit for child and dependent care expenses. Can you still e file 2010 tax returns The exclusion for dependent care benefits. Can you still e file 2010 tax returns The EIC. Can you still e file 2010 tax returns The other person cannot take any of these benefits based on this qualifying child. Can you still e file 2010 tax returns In other words, you and the other person cannot agree to divide these tax benefits between you. Can you still e file 2010 tax returns The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Can you still e file 2010 tax returns The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Can you still e file 2010 tax returns However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Can you still e file 2010 tax returns Tiebreaker rules. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns See Example 8 . Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns See Examples 1 through 13 . Can you still e file 2010 tax returns   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in Part C for people who do not have a qualifying child. Can you still e file 2010 tax returns If the other person cannot claim the EIC. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns See Examples 6 and 7 . Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Examples. Can you still e file 2010 tax returns The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Can you still e file 2010 tax returns Example 1. Can you still e file 2010 tax returns You and your 2-year-old son Jimmy lived with your mother all year. Can you still e file 2010 tax returns You are 25 years old, unmarried, and your AGI is $9,000. Can you still e file 2010 tax returns Your only income was $9,000 from a part-time job. Can you still e file 2010 tax returns Your mother's only income was $20,000 from her job, and her AGI is $20,000. Can you still e file 2010 tax returns Jimmy's father did not live with you or Jimmy. Can you still e file 2010 tax returns The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier for which that person qualifies). Can you still e file 2010 tax returns He is not a qualifying child of anyone else, including his father. Can you still e file 2010 tax returns 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). Can you still e file 2010 tax returns Example 2. Can you still e file 2010 tax returns The facts are the same as in Example 1 except your AGI is $25,000. Can you still e file 2010 tax returns Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Can you still e file 2010 tax returns Only you can claim him. Can you still e file 2010 tax returns Example 3. Can you still e file 2010 tax returns The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Example 4. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Only one of you can claim each child. Can you still e file 2010 tax returns However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Can you still e file 2010 tax returns For example, if you claim one child, your mother can claim the other two. Can you still e file 2010 tax returns Example 5. Can you still e file 2010 tax returns The facts are the same as in Example 1 except that you are only 18 years old. Can you still e file 2010 tax returns This means you are a qualifying child of your mother. Can you still e file 2010 tax returns Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. Can you still e file 2010 tax returns Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Example 6. Can you still e file 2010 tax returns The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Can you still e file 2010 tax returns Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Can you still e file 2010 tax returns Example 7. Can you still e file 2010 tax returns The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Can you still e file 2010 tax returns Your earned income is too high for you to claim the EIC. Can you still e file 2010 tax returns But your mother cannot claim the EIC either, because her AGI is not higher than yours. Can you still e file 2010 tax returns Example 8. Can you still e file 2010 tax returns The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have an AGI of $30,000 on a joint return. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns In other words, each parent's AGI can be treated as $15,000. Can you still e file 2010 tax returns Example 9. Can you still e file 2010 tax returns You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. Can you still e file 2010 tax returns In August and September, Joey lived with you. Can you still e file 2010 tax returns For the rest of the year, Joey lived with your husband, who is Joey's father. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns You and your husband will file separate returns. Can you still e file 2010 tax returns Your husband agrees to let you treat Joey as a qualifying child. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Can you still e file 2010 tax returns See Rule 3 . Can you still e file 2010 tax returns Example 10. Can you still e file 2010 tax returns The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Can you still e file 2010 tax returns In this case, only your husband will be allowed to treat Joey as a qualifying child. Can you still e file 2010 tax returns This is because, during 2013, the boy lived with him longer than with you. Can you still e file 2010 tax returns You cannot claim the EIC (either with or without a qualifying child). Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns See Rule 3 . Can you still e file 2010 tax returns Example 11. Can you still e file 2010 tax returns You, your 5-year-old son and your son's father lived together all year. Can you still e file 2010 tax returns You and your son's father are not married. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Can you still e file 2010 tax returns Neither of you had any other income. Can you still e file 2010 tax returns Your son's father agrees to let you treat the child as a qualifying child. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Example 12. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns In this case, only your son's father will be allowed to treat your son as a qualifying child. Can you still e file 2010 tax returns This is because his AGI, $14,000, is more than your AGI, $12,000. Can you still e file 2010 tax returns You cannot claim the EIC (either with or without a qualifying child). Can you still e file 2010 tax returns Example 13. Can you still e file 2010 tax returns You and your 7-year-old niece, your sister's child, lived with your mother all year. Can you still e file 2010 tax returns You are 25 years old, and your AGI is $9,300. Can you still e file 2010 tax returns Your only income was from a part-time job. Can you still e file 2010 tax returns Your mother's AGI is $15,000. Can you still e file 2010 tax returns Her only income was from her job. Can you still e file 2010 tax returns Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns However, only your mother can treat her as a qualifying child. Can you still e file 2010 tax returns This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Can you still e file 2010 tax returns Special rule for divorced or separated parents (or parents who live apart). Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of 2013, whether or not they are or were married. Can you still e file 2010 tax returns The child received over half of his or her support for the year from the parents. Can you still e file 2010 tax returns The child is in the custody of one or both parents for more than half of 2013. Can you still e file 2010 tax returns Either of the following statements is true. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns  For details, see chapter 3. Can you still e file 2010 tax returns Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. Can you still e file 2010 tax returns Applying Rule 9 to divorced or separated parents (or parents who live apart). Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Example 1. Can you still e file 2010 tax returns You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Can you still e file 2010 tax returns Your AGI is $10,000. Can you still e file 2010 tax returns Your mother’s AGI is $25,000. Can you still e file 2010 tax returns Your son's father did not live with you or your son. Can you still e file 2010 tax returns Under the special rule for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns You and your mother did not have any child care expenses or dependent care benefits. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Example 2. Can you still e file 2010 tax returns The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Can you still e file 2010 tax returns Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Can you still e file 2010 tax returns Example 3. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Your mother also claims him as a qualifying child for head of household filing status. Can you still e file 2010 tax returns You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Can you still e file 2010 tax returns The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Can you still e file 2010 tax returns Rule 10. Can you still e file 2010 tax returns You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Can you still e file 2010 tax returns ) if all of the following statements are true. Can you still e file 2010 tax returns You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Can you still e file 2010 tax returns Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns You lived with that person in the United States for more than half of the year. Can you still e file 2010 tax returns 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). Can you still e file 2010 tax returns For more details about the tests to be a qualifying child, see Rule 8 . Can you still e file 2010 tax returns If you are a qualifying child of another taxpayer, you cannot claim the EIC. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Can you still e file 2010 tax returns Example. Can you still e file 2010 tax returns You and your daughter lived with your mother all year. Can you still e file 2010 tax returns You are 22 years old, unmarried, and attended a trade school full time. Can you still e file 2010 tax returns You had a part-time job and earned $5,700. Can you still e file 2010 tax returns You had no other income. Can you still e file 2010 tax returns Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Can you still e file 2010 tax returns She can claim the EIC if she meets all the other requirements. Can you still e file 2010 tax returns Because you are your mother's qualifying child, you cannot claim the EIC. Can you still e file 2010 tax returns This is so even if your mother cannot or does not claim the EIC. Can you still e file 2010 tax returns Child of person not required to file a return. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns Example. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns As a result, you are not your mother's qualifying child. Can you still e file 2010 tax returns You can claim the EIC if you meet all the other requirements to do so. Can you still e file 2010 tax returns   See Rule 10 in Publication 596 for additional examples. Can you still e file 2010 tax returns Part C. Can you still e file 2010 tax returns Rules If You Do Not Have a Qualifying Child Read this part if you: Do not have a qualifying child, and Have met all the rules in Part A . Can you still e file 2010 tax returns  Part C discusses Rules 11 through 14. Can you still e file 2010 tax returns You must meet all four of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit without a qualifying child. Can you still e file 2010 tax returns If you have a qualifying child, the rules in this part do not apply to you. Can you still e file 2010 tax returns You can claim the credit only if you meet all the rules in Parts A, B, and D. Can you still e file 2010 tax returns See Rule 8 to find out if you have a qualifying child. Can you still e file 2010 tax returns Rule 11. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns It does not matter which spouse meets the age test, as long as one of the spouses does. Can you still e file 2010 tax returns You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns If neither you nor your spouse meets the age test, you cannot claim the EIC. Can you still e file 2010 tax returns Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Can you still e file 2010 tax returns Death of spouse. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns Example 1. Can you still e file 2010 tax returns You are age 28 and unmarried. Can you still e file 2010 tax returns You meet the age test. Can you still e file 2010 tax returns Example 2—spouse meets age test. Can you still e file 2010 tax returns You are married and filing a joint return. Can you still e file 2010 tax returns You are age 23 and your spouse is age 27. Can you still e file 2010 tax returns You meet the age test because your spouse is at least age 25 but under age 65. Can you still e file 2010 tax returns Example 3—spouse dies in 2013. Can you still e file 2010 tax returns You are married and filing a joint return with your spouse who died in August 2013. Can you still e file 2010 tax returns You are age 67. Can you still e file 2010 tax returns Your spouse would have become age 65 in November 2013. Can you still e file 2010 tax returns Because your spouse was under age 65 when she died, you meet the age test. Can you still e file 2010 tax returns Rule 12. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns If you are not sure whether someone else can claim you (or your spouse, if filing a joint return) as a dependent, read the rules for claiming a dependent in chapter 3. Can you still e file 2010 tax returns If someone else can claim you (or your spouse, if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit. Can you still e file 2010 tax returns Example 1. Can you still e file 2010 tax returns In 2013, you were age 25, single, and living at home with your parents. Can you still e file 2010 tax returns You worked and were not a student. Can you still e file 2010 tax returns You earned $7,500. Can you still e file 2010 tax returns Your parents cannot claim you as a dependent. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns You meet this rule. Can you still e file 2010 tax returns You can claim the EIC if you meet all the other requirements. Can you still e file 2010 tax returns Example 2. Can you still e file 2010 tax returns The facts are the same as in Example 1 , except that you earned $2,000. Can you still e file 2010 tax returns Your parents can claim you as a dependent but decide not to. Can you still e file 2010 tax returns You do not meet this rule. Can you still e file 2010 tax returns You cannot claim the credit because your parents could have claimed you as a dependent. Can you still e file 2010 tax returns Joint returns. Can you still e file 2010 tax returns   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Can you still e file 2010 tax returns   However, another person may be able to claim you as a dependent if you and your spouse file a joint return only to get a refund of income tax withheld or estimated tax paid. Can you still e file 2010 tax returns But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Can you still e file 2010 tax returns Example 1. Can you still e file 2010 tax returns You are 26 years old. Can you still e file 2010 tax returns You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Can you still e file 2010 tax returns Neither you nor your wife is required to file a tax return. Can you still e file 2010 tax returns You do not have a child. Can you still e file 2010 tax returns Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. Can you still e file 2010 tax returns Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Can you still e file 2010 tax returns They can claim exemptions for you and your wife if all the other tests to do so are met. Can you still e file 2010 tax returns Example 2. Can you still e file 2010 tax returns The facts are the same as in Example 1 except no taxes were taken out of your pay. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Because claiming the EIC is your reason for filing the return, you are not filing it only to get a refund of income tax withheld or estimated tax paid. Can you still e file 2010 tax returns Your parents cannot claim an exemption for either you or your wife. Can you still e file 2010 tax returns Rule 13. Can you still e file 2010 tax returns You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Can you still e file 2010 tax returns ) if all of the following statements are true. Can you still e file 2010 tax returns You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Can you still e file 2010 tax returns Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). Can you still e file 2010 tax returns You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student (as defined in Rule 8 ), and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Can you still e file 2010 tax returns You lived with that person in the United States for more than half of the year. Can you still e file 2010 tax returns 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). Can you still e file 2010 tax returns For more details about the tests to be a qualifying child, see Rule 8 . Can you still e file 2010 tax returns If you are a qualifying child of another taxpayer, you cannot claim the EIC. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Can you still e file 2010 tax returns Example. Can you still e file 2010 tax returns You lived with your mother all year. Can you still e file 2010 tax returns You are age 26, unmarried, and permanently and totally disabled. Can you still e file 2010 tax returns Your only income was from a community center where you went three days a week to answer telephones. Can you still e file 2010 tax returns You earned $5,000 for the year and provided more than half of your own support. Can you still e file 2010 tax returns Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Can you still e file 2010 tax returns She can claim the EIC if she meets all the other requirements. Can you still e file 2010 tax returns Because you are a qualifying child of your mother, you cannot claim the EIC. Can you still e file 2010 tax returns This is so even if your mother cannot or does not claim the EIC. Can you still e file 2010 tax returns Joint returns. Can you still e file 2010 tax returns   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Can you still e file 2010 tax returns   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return for the year only to get a refund of income tax withheld or estimated tax paid. Can you still e file 2010 tax returns But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Can you still e file 2010 tax returns Child of person not required to file a return. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns Example. Can you still e file 2010 tax returns You lived all year with your father. Can you still e file 2010 tax returns You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Can you still e file 2010 tax returns You have no other income, no children, and provided more than half of your own support. Can you still e file 2010 tax returns Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Can you still e file 2010 tax returns As a result, you are not your father's qualifying child. Can you still e file 2010 tax returns You can claim the EIC if you meet all the other requirements to do so. Can you still e file 2010 tax returns   See Rule 13 in Publication 596 for additional examples. Can you still e file 2010 tax returns Rule 14. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Can you still e file 2010 tax returns United States. Can you still e file 2010 tax returns   This means the 50 states and the District of Columbia. Can you still e file 2010 tax returns It does not include Puerto Rico or U. Can you still e file 2010 tax returns S. Can you still e file 2010 tax returns possessions such as Guam. Can you still e file 2010 tax returns Homeless shelter. Can you still e file 2010 tax returns   Your home can be any location where you regularly live. Can you still e file 2010 tax returns You do not need a traditional home. Can you still e file 2010 tax returns If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Can you still e file 2010 tax returns Military personnel stationed outside the United States. Can you still e file 2010 tax returns   U. Can you still e file 2010 tax returns S. Can you still e file 2010 tax returns military personnel stationed outside the United States on extended active duty (defined in Rule 8 ) are considered to live in the United States during that duty period for purposes of the EIC. Can you still e file 2010 tax returns Part D. Can you still e file 2010 tax returns Figuring and Claiming the EIC Read this part if you have met all the rules in Parts A and B, or all the rules in Parts A and C. Can you still e file 2010 tax returns Part D discusses Rule 15 . Can you still e file 2010 tax returns You must meet this rule, in addition to the rules in Parts A and B , or Parts A and C , to qualify for the earned income credit. Can you still e file 2010 tax returns This part of the chapter also explains how to figure the amount of your credit. Can you still e file 2010 tax returns You have two choices. Can you still e file 2010 tax returns Have the IRS figure the EIC for you. Can you still e file 2010 tax returns If you want to do this, see IRS Will Figure the EIC for You . Can you still e file 2010 tax returns Figure the EIC yourself. Can you still e file 2010 tax returns If you want to do this, see How To Figure the EIC Yourself . Can you still e file 2010 tax returns Rule 15. Can you still e file 2010 tax returns 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. Can you still e file 2010 tax returns Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Can you still e file 2010 tax returns Employee pay is earned income only if it is taxable. Can you still e file 2010 tax returns Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Can you still e file 2010 tax returns But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Can you still e file 2010 tax returns Earned income is explained in detail in Rule 7 . Can you still e file 2010 tax returns Figuring earned income. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns   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). Can you still e file 2010 tax returns You will then reduce that amount by any amount included on that line and described in the following list: Scholarship or fellowship grants not reported on a Form W-2, Inmate's income, and Pension or annuity from deferred compensation plans. Can you still e file 2010 tax returns Scholarship or fellowship grants not reported on a Form W-2. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns Inmate's income. Can you still e file 2010 tax returns   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Can you still e file 2010 tax returns This includes amounts received for work performed while in a work release program or while in a halfway house. Can you still e file 2010 tax returns 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). Can you still e file 2010 tax returns Pension or annuity from deferred compensation plans. Can you still e file 2010 tax returns   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. Can you still e file 2010 tax returns 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). Can you still e file 2010 tax returns This amount may be reported in box 11 of your Form W-2. Can you still e file 2010 tax returns If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Can you still e file 2010 tax returns Clergy. Can you still e file 2010 tax returns   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result in the first space of the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b. Can you still e file 2010 tax returns Put “Clergy” on the dotted line next to line 64a (Form 1040). Can you still e file 2010 tax returns Church employees. Can you still e file 2010 tax returns    A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Can you still e file 2010 tax returns If you received wages as a
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Letter 1961C Frequently Asked Questions (FAQs)

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This letter is in response to an oral or written request for a Direct Debit Installment Agreement. It explains why your request for a Direct Debit could not be granted and the steps you need to take to qualify for a Direct Debit Installment Agreement.

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You need to complete the Form 433 and return it to us with your bank account and routing numbers.

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You should return this information to us as soon as possible.

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If you do not make an arrangement to pay the balance you owe, enforced collection action may be taken to collect the amount you owe, including the filing of a Notice of Federal Tax Lien, or garnishment of your wages and/or bank accounts.

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The Can You Still E File 2010 Tax Returns

Can you still e file 2010 tax returns 4. Can you still e file 2010 tax returns   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. Can you still e file 2010 tax returns Adjusted gross income. Can you still e file 2010 tax returns Distributions received by spouse. Can you still e file 2010 tax returns Testing period. Can you still e file 2010 tax returns What's New Modified AGI limit for retirement savings contributions credit increased. Can you still e file 2010 tax returns  For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Can you still e file 2010 tax returns Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). Can you still e file 2010 tax returns You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Can you still e file 2010 tax returns This credit could reduce the federal income tax you pay dollar for dollar. Can you still e file 2010 tax returns    Can you claim the credit?   If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. Can you still e file 2010 tax returns You were born before January 2, 1996. Can you still e file 2010 tax returns You are not a full-time student (explained next). Can you still e file 2010 tax returns No one else, such as your parent(s), claims an exemption for you on their tax return. Can you still e file 2010 tax returns Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Can you still e file 2010 tax returns Full-time student. Can you still e file 2010 tax returns   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Can you still e file 2010 tax returns You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. Can you still e file 2010 tax returns Adjusted gross income. Can you still e file 2010 tax returns   This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. Can you still e file 2010 tax returns However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Can you still e file 2010 tax returns Eligible contributions. Can you still e file 2010 tax returns   These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Can you still e file 2010 tax returns They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. Can you still e file 2010 tax returns For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Can you still e file 2010 tax returns Reducing eligible contributions. Can you still e file 2010 tax returns   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. Can you still e file 2010 tax returns Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Can you still e file 2010 tax returns   Do not reduce your eligible contributions by any of the following. Can you still e file 2010 tax returns The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Can you still e file 2010 tax returns Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. Can you still e file 2010 tax returns Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Can you still e file 2010 tax returns Loans from a qualified employer plan treated as a distribution. Can you still e file 2010 tax returns Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Can you still e file 2010 tax returns Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Can you still e file 2010 tax returns Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Can you still e file 2010 tax returns Distributions from a military retirement plan. Can you still e file 2010 tax returns Distributions from an inherited IRA by a nonspousal beneficiary. Can you still e file 2010 tax returns Distributions received by spouse. Can you still e file 2010 tax returns   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Can you still e file 2010 tax returns Testing period. Can you still e file 2010 tax returns   The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. Can you still e file 2010 tax returns Example. Can you still e file 2010 tax returns You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Can you still e file 2010 tax returns You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. Can you still e file 2010 tax returns Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Can you still e file 2010 tax returns You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Can you still e file 2010 tax returns You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. Can you still e file 2010 tax returns Maximum eligible contributions. Can you still e file 2010 tax returns   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Can you still e file 2010 tax returns Effect on other credits. Can you still e file 2010 tax returns   The amount of this credit will not change the amount of your refundable tax credits. Can you still e file 2010 tax returns A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Can you still e file 2010 tax returns Maximum credit. Can you still e file 2010 tax returns   This is a nonrefundable credit. Can you still e file 2010 tax returns The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. Can you still e file 2010 tax returns If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. Can you still e file 2010 tax returns How to figure and report the credit. Can you still e file 2010 tax returns   The amount of the credit you can get is based on the contributions you make and your credit rate. Can you still e file 2010 tax returns Your credit rate can be as low as 10% or as high as 50%. Can you still e file 2010 tax returns Your credit rate depends on your income and your filing status. Can you still e file 2010 tax returns See Form 8880 to determine your credit rate. Can you still e file 2010 tax returns   The maximum contribution taken into account is $2,000 per person. Can you still e file 2010 tax returns On a joint return, up to $2,000 is taken into account for each spouse. Can you still e file 2010 tax returns   Figure the credit on Form 8880. Can you still e file 2010 tax returns Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. Can you still e file 2010 tax returns Prev  Up  Next   Home   More Online Publications