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Ez Form

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Ez Form

Ez form 2. Ez form   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. Ez form 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. Ez form S. Ez form citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. Ez form Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. Ez form Income Tax Withholding U. Ez form S. Ez form employers generally must withhold U. Ez form S. Ez form income tax from the pay of U. Ez form S. Ez form citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. Ez form Foreign earned income exclusion. Ez form   Your employer does not have to withhold U. Ez form S. Ez form income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. Ez form   Your employer should withhold taxes from any wages you earn for working in the United States. Ez form Statement. Ez form   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. Ez form   Form 673 is an acceptable statement. Ez form You can use Form 673 only if you are a U. Ez form S. Ez form citizen. Ez form You do not have to use the form. Ez form You can prepare your own statement. Ez form See a copy of Form 673, later. Ez form   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. Ez form However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. Ez form   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. Ez form Foreign tax credit. Ez form   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. Ez form You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. Ez form Withholding from pension payments. Ez form   U. Ez form S. Ez form payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. Ez form You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. Ez form S. Ez form possession, or Certify to the payer that you are not a U. Ez form S. Ez form citizen or resident alien or someone who left the United States to avoid tax. Ez form Check your withholding. Ez form   Before you report U. Ez form S. Ez form income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. Ez form Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. Ez form Check your U. Ez form S. Ez form income tax withholding even if you pay someone else to prepare your tax return. Ez form You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. Ez form This image is too large to be displayed in the current screen. Ez form Please click the link to view the image. Ez form Form 673 30% Flat Rate Withholding Generally, U. Ez form S. Ez form payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. Ez form If you are a U. Ez form S. Ez form citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. Ez form Use Form W-9 to notify the payer. Ez form You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. Ez form Social security benefits paid to residents. Ez form   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. Ez form The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. Ez form If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. Ez form The following information must be submitted with your Form 1040 or Form 1040A. Ez form A copy of Form SSA-1042S, Social Security Benefit Statement. Ez form A copy of your “green card. Ez form ” A signed declaration that includes the following statements. Ez form   “I am a U. Ez form S. Ez form lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Ez form I am filing a U. Ez form S. Ez form income tax return for the taxable year as a resident alien reporting all of my worldwide income. Ez form I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. Ez form ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. Ez form General Information In general, U. Ez form S. Ez form social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. Ez form You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. Ez form S. Ez form port while you are employed on it. Ez form You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). Ez form You are working for an American employer (defined later). Ez form You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. Ez form S. Ez form Treasury Department. Ez form American vessel or aircraft. Ez form   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. Ez form S. Ez form citizens, residents, or corporations. Ez form An American aircraft is an aircraft registered under the laws of the United States. Ez form American employer. Ez form   An American employer includes any of the following. Ez form The U. Ez form S. Ez form Government or any of its instrumentalities. Ez form An individual who is a resident of the United States. Ez form A partnership of which at least two-thirds of the partners are U. Ez form S. Ez form residents. Ez form A trust of which all the trustees are U. Ez form S. Ez form residents. Ez form A corporation organized under the laws of the United States, any U. Ez form S. Ez form state, or the District of Columbia, Puerto Rico, the U. Ez form S. Ez form Virgin Islands, Guam, or American Samoa. Ez form   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. Ez form S. Ez form government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. Ez form Foreign affiliate. Ez form   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. Ez form For a corporation, the 10% interest must be in its voting stock. Ez form For any other entity, the 10% interest must be in its profits. Ez form   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. Ez form S. Ez form citizens and resident aliens working abroad for foreign affiliates of American employers. Ez form Once you enter into an agreement, coverage cannot be terminated. Ez form Excludable meals and lodging. Ez form   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. Ez form Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. Ez form These agreements are commonly referred to as totalization agreements and are in effect with the following countries. Ez form Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Ez form The agreements generally make sure that you pay social security taxes to only one country. Ez form Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. Ez form However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. Ez form S. Ez form social security. Ez form You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. Ez form O. Ez form Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. Ez form socialsecurity. Ez form gov/international. Ez form Covered by U. Ez form S. Ez form only. Ez form   If your pay in a foreign country is subject only to U. Ez form S. Ez form social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. Ez form Covered by foreign country only. Ez form   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. Ez form S. Ez form social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. Ez form   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. Ez form S. Ez form Social Security Administration, Office of International Programs, at the address listed earlier. Ez form The statement should indicate that your wages are not covered by the U. Ez form S. Ez form social security system. Ez form   This statement should be kept by your employer because it establishes that your pay is exempt from U. Ez form S. Ez form social security tax. Ez form   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. Ez form S. Ez form social security tax. Ez form Prev  Up  Next   Home   More Online Publications
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The Ez Form

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