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File free tax extension online 2. File free tax extension online   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. File free tax extension online 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. File free tax extension online S. File free tax extension online citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. File free tax extension online 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. File free tax extension online Income Tax Withholding U. File free tax extension online S. File free tax extension online employers generally must withhold U. File free tax extension online S. File free tax extension online income tax from the pay of U. File free tax extension online S. File free tax extension online citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. File free tax extension online Foreign earned income exclusion. File free tax extension online   Your employer does not have to withhold U. File free tax extension online S. File free tax extension online 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. File free tax extension online   Your employer should withhold taxes from any wages you earn for working in the United States. File free tax extension online Statement. File free tax extension online   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. File free tax extension online   Form 673 is an acceptable statement. File free tax extension online You can use Form 673 only if you are a U. File free tax extension online S. File free tax extension online citizen. File free tax extension online You do not have to use the form. File free tax extension online You can prepare your own statement. File free tax extension online See a copy of Form 673, later. File free tax extension online   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. File free tax extension online 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. File free tax extension online   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. File free tax extension online Foreign tax credit. File free tax extension online   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. File free tax extension online You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. File free tax extension online Withholding from pension payments. File free tax extension online   U. File free tax extension online S. File free tax extension online 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. File free tax extension online 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. File free tax extension online S. File free tax extension online possession, or Certify to the payer that you are not a U. File free tax extension online S. File free tax extension online citizen or resident alien or someone who left the United States to avoid tax. File free tax extension online Check your withholding. File free tax extension online   Before you report U. File free tax extension online S. File free tax extension online 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. File free tax extension online 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. File free tax extension online Check your U. File free tax extension online S. File free tax extension online income tax withholding even if you pay someone else to prepare your tax return. File free tax extension online You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. File free tax extension online This image is too large to be displayed in the current screen. File free tax extension online Please click the link to view the image. File free tax extension online Form 673 30% Flat Rate Withholding Generally, U. File free tax extension online S. File free tax extension online 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. File free tax extension online If you are a U. File free tax extension online S. File free tax extension online 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. File free tax extension online Use Form W-9 to notify the payer. File free tax extension online 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. File free tax extension online Social security benefits paid to residents. File free tax extension online   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. File free tax extension online The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. File free tax extension online 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. File free tax extension online The following information must be submitted with your Form 1040 or Form 1040A. File free tax extension online A copy of Form SSA-1042S, Social Security Benefit Statement. File free tax extension online A copy of your “green card. File free tax extension online ” A signed declaration that includes the following statements. File free tax extension online   “I am a U. File free tax extension online S. File free tax extension online lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. File free tax extension online I am filing a U. File free tax extension online S. File free tax extension online income tax return for the taxable year as a resident alien reporting all of my worldwide income. File free tax extension online I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. File free tax extension online ” 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. File free tax extension online General Information In general, U. File free tax extension online S. File free tax extension online 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. File free tax extension online 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. File free tax extension online S. File free tax extension online port while you are employed on it. File free tax extension online You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). File free tax extension online You are working for an American employer (defined later). File free tax extension online 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. File free tax extension online S. File free tax extension online Treasury Department. File free tax extension online American vessel or aircraft. File free tax extension online   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. File free tax extension online S. File free tax extension online citizens, residents, or corporations. File free tax extension online An American aircraft is an aircraft registered under the laws of the United States. File free tax extension online American employer. File free tax extension online   An American employer includes any of the following. File free tax extension online The U. File free tax extension online S. File free tax extension online Government or any of its instrumentalities. File free tax extension online An individual who is a resident of the United States. File free tax extension online A partnership of which at least two-thirds of the partners are U. File free tax extension online S. File free tax extension online residents. File free tax extension online A trust of which all the trustees are U. File free tax extension online S. File free tax extension online residents. File free tax extension online A corporation organized under the laws of the United States, any U. File free tax extension online S. File free tax extension online state, or the District of Columbia, Puerto Rico, the U. File free tax extension online S. File free tax extension online Virgin Islands, Guam, or American Samoa. File free tax extension online   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. File free tax extension online S. File free tax extension online government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. File free tax extension online Foreign affiliate. File free tax extension online   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. File free tax extension online For a corporation, the 10% interest must be in its voting stock. File free tax extension online For any other entity, the 10% interest must be in its profits. File free tax extension online   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. File free tax extension online S. File free tax extension online citizens and resident aliens working abroad for foreign affiliates of American employers. File free tax extension online Once you enter into an agreement, coverage cannot be terminated. File free tax extension online Excludable meals and lodging. File free tax extension online   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. File free tax extension online 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. File free tax extension online These agreements are commonly referred to as totalization agreements and are in effect with the following countries. File free tax extension online 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. File free tax extension online The agreements generally make sure that you pay social security taxes to only one country. File free tax extension online Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. File free tax extension online 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. File free tax extension online S. File free tax extension online social security. File free tax extension online You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. File free tax extension online O. File free tax extension online Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. File free tax extension online socialsecurity. File free tax extension online gov/international. File free tax extension online Covered by U. File free tax extension online S. File free tax extension online only. File free tax extension online   If your pay in a foreign country is subject only to U. File free tax extension online S. File free tax extension online 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. File free tax extension online Covered by foreign country only. File free tax extension online   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. File free tax extension online S. File free tax extension online 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. File free tax extension online   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. File free tax extension online S. File free tax extension online Social Security Administration, Office of International Programs, at the address listed earlier. File free tax extension online The statement should indicate that your wages are not covered by the U. File free tax extension online S. File free tax extension online social security system. File free tax extension online   This statement should be kept by your employer because it establishes that your pay is exempt from U. File free tax extension online S. File free tax extension online social security tax. File free tax extension online   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. File free tax extension online S. File free tax extension online social security tax. 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File free tax extension online Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. File free tax extension online S. File free tax extension online Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. File free tax extension online You must meet all seven rules to qualify for the earned income credit. File free tax extension online If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. File free tax extension online If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. File free tax extension online Rule 1—Adjusted Gross Income (AGI) Limits Your adjusted gross income (AGI) must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. File free tax extension online Adjusted gross income (AGI). File free tax extension online   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. File free tax extension online   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. File free tax extension online You do not need to read the rest of this publication. File free tax extension online Example—AGI is more than limit. File free tax extension online Your AGI is $38,550, you are single, and you have one qualifying child. File free tax extension online You cannot claim the EIC because your AGI is not less than $37,870. File free tax extension online 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. File free tax extension online Community property. File free tax extension online   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. File free tax extension online This is different from the community property rules that apply under Rule 7. File free tax extension online Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). File free tax extension online Any qualifying child listed on Schedule EIC also must have a valid SSN. File free tax extension online (See Rule 8 if you have a qualifying child. File free tax extension online ) 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. File free tax extension online An example of a federally funded benefit is Medicaid. File free tax extension online 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. File free tax extension online S. File free tax extension online citizen or permanent resident, ask the SSA for a new social security card without the legend. File free tax extension online If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. File free tax extension online S. File free tax extension online Individual Income Tax Return, to claim the EIC. File free tax extension online U. File free tax extension online S. File free tax extension online citizen. File free tax extension online   If you were a U. File free tax extension online S. File free tax extension online citizen when you received your SSN, you have a valid SSN. File free tax extension online Valid for work only with INS authorization or DHS authorization. File free tax extension online   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. File free tax extension online SSN missing or incorrect. File free tax extension online   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. File free tax extension online Other taxpayer identification number. File free tax extension online   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). File free tax extension online ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. File free tax extension online No SSN. File free tax extension online   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). File free tax extension online You cannot claim the EIC. File free tax extension online Getting an SSN. File free tax extension online   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5 with the SSA. File free tax extension online You can get Form SS-5 online at www. File free tax extension online socialsecurity. File free tax extension online gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. File free tax extension online Filing deadline approaching and still no SSN. File free tax extension online   If the filing deadline is approaching and you still do not have an SSN, you have two choices. File free tax extension online Request an automatic 6-month extension of time to file your return. File free tax extension online You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. File free tax extension online S. File free tax extension online Individual Income Tax Return. File free tax extension online For more information, see the instructions for Form 4868. File free tax extension online File the return on time without claiming the EIC. File free tax extension online After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. File free tax extension online Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. File free tax extension online Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. File free tax extension online Your filing status cannot be “Married filing separately. File free tax extension online ” Spouse did not live with you. File free tax extension online   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. File free tax extension online In that case, you may be able to claim the EIC. File free tax extension online For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. File free tax extension online Rule 4—You Must Be a U. File free tax extension online S. File free tax extension online 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. File free tax extension online You can use that filing status only if one spouse is a U. File free tax extension online S. File free tax extension online citizen or resident alien and you choose to treat the nonresident spouse as a U. File free tax extension online S. File free tax extension online resident. File free tax extension online If you make this choice, you and your spouse are taxed on your worldwide income. File free tax extension online If you need more information on making this choice, get Publication 519, U. File free tax extension online S. File free tax extension online Tax Guide for Aliens. File free tax extension online 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). File free tax extension online Rule 5—You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. File free tax extension online You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. File free tax extension online U. File free tax extension online S. File free tax extension online possessions are not foreign countries. File free tax extension online See Publication 54, Tax Guide for U. File free tax extension online S. File free tax extension online Citizens and Resident Aliens Abroad, for more detailed information. File free tax extension online Rule 6—Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. File free tax extension online If your investment income is more than $3,300, you cannot claim the credit. File free tax extension online Form 1040EZ. File free tax extension online   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. File free tax extension online Form 1040A. File free tax extension online   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. File free tax extension online Form 1040. File free tax extension online   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. File free tax extension online    Worksheet 1. File free tax extension online Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. File free tax extension online Interest and Dividends         1. File free tax extension online Enter any amount from Form 1040, line 8a 1. File free tax extension online   2. File free tax extension online Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. File free tax extension online   3. File free tax extension online Enter any amount from Form 1040, line 9a 3. File free tax extension online   4. File free tax extension online Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. File free tax extension online (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. File free tax extension online ) 4. File free tax extension online   Capital Gain Net Income         5. File free tax extension online Enter the amount from Form 1040, line 13. File free tax extension online If the amount on that line is a loss, enter -0- 5. File free tax extension online       6. File free tax extension online Enter any gain from Form 4797, Sales of Business Property, line 7. File free tax extension online If the amount on that line is a loss, enter -0-. File free tax extension online (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. File free tax extension online ) 6. File free tax extension online       7. File free tax extension online Substract line 6 of this worksheet from line 5 of this worksheet. File free tax extension online (If the result is less than zero, enter -0-. File free tax extension online ) 7. File free tax extension online   Royalties and Rental Income From Personal Property         8. File free tax extension online Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. File free tax extension online       9. File free tax extension online Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. File free tax extension online       10. File free tax extension online Subtract the amount on line 9 of this worksheet from the amount on line 8. File free tax extension online (If the result is less than zero, enter -0-. File free tax extension online ) 10. File free tax extension online   Passive Activities         11. File free tax extension online Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. File free tax extension online (g)), 34a (col. File free tax extension online (d)), or 40). File free tax extension online (See instructions below for lines 11 and 12. File free tax extension online ) 11. File free tax extension online       12. File free tax extension online Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. File free tax extension online (f)), 34b (col. File free tax extension online (c)), or 40). File free tax extension online (See instructions below for lines 11 and 12. File free tax extension online ) 12. File free tax extension online       13. File free tax extension online Combine the amounts on lines 11 and 12 of this worksheet. File free tax extension online (If the result is less than zero, enter -0-. File free tax extension online ) 13. File free tax extension online   14. File free tax extension online Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. File free tax extension online Enter the total. File free tax extension online This is your investment income 14. File free tax extension online   15. File free tax extension online Is the amount on line 14 more than $3,300? ❑ Yes. File free tax extension online You cannot take the credit. File free tax extension online  ❑ No. File free tax extension online Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). File free tax extension online       Instructions for lines 11 and 12. File free tax extension online In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. File free tax extension online To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. File free tax extension online If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. File free tax extension online Worksheet 2. File free tax extension online Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. File free tax extension online Note. File free tax extension online Fill out a separate Worksheet 2 for each Form 8814. File free tax extension online     1. File free tax extension online Enter the amount from Form 8814, line 2a 1. File free tax extension online   2. File free tax extension online Enter the amount from Form 8814, line 2b 2. File free tax extension online   3. File free tax extension online Subtract line 2 from line 1 3. File free tax extension online   4. File free tax extension online Enter the amount from Form 8814, line 1a 4. File free tax extension online   5. File free tax extension online Add lines 3 and 4 5. File free tax extension online   6. File free tax extension online Enter the amount of the child's Alaska Permanent Fund dividend 6. File free tax extension online   7. File free tax extension online Divide line 6 by line 5. File free tax extension online Enter the result as a decimal (rounded to at least three places) 7. File free tax extension online   8. File free tax extension online Enter the amount from Form 8814, line 12 8. File free tax extension online   9. File free tax extension online Multiply line 7 by line 8 9. File free tax extension online   10. File free tax extension online Subtract line 9 from line 8. File free tax extension online Enter the result on line 4 of Worksheet 1 10. File free tax extension online     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. File free tax extension online )     Example—completing Worksheet 2. File free tax extension online Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. File free tax extension online You choose to report this income on your return. File free tax extension online You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. File free tax extension online After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. File free tax extension online On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. File free tax extension online 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. File free tax extension online You then enter $200 on line 4 of Worksheet 1. File free tax extension online Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. File free tax extension online If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. File free tax extension online If you are an employee, earned income includes all the taxable income you get from your employer. File free tax extension online Rule 15 has information that will help you figure the amount of your earned income. File free tax extension online If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. File free tax extension online Earned Income Earned income includes all of the following types of income. File free tax extension online Wages, salaries, tips, and other taxable employee pay. File free tax extension online Employee pay is earned income only if it is taxable. File free tax extension online Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. File free tax extension online But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. File free tax extension online Net earnings from self-employment. File free tax extension online Gross income received as a statutory employee. File free tax extension online Wages, salaries, and tips. File free tax extension online    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. File free tax extension online You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). File free tax extension online Nontaxable combat pay election. File free tax extension online   You can elect to include your nontaxable combat pay in earned income for the earned income credit. File free tax extension online The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. File free tax extension online Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. File free tax extension online For details, see Nontaxable combat pay in chapter 4. File free tax extension online Net earnings from self-employment. File free tax extension online   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. File free tax extension online Minister's housing. File free tax extension online   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. File free tax extension online For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). File free tax extension online Statutory employee. File free tax extension online   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. File free tax extension online You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). File free tax extension online Strike benefits. File free tax extension online   Strike benefits paid by a union to its members are earned income. File free tax extension online 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. File free tax extension online Each approved form exempts certain income from social security taxes. File free tax extension online Each form is discussed here in terms of what is or is not earned income for the EIC. File free tax extension online Form 4361. File free tax extension online   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. File free tax extension online This includes wages, salaries, tips, and other taxable employee compensation. File free tax extension online A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. File free tax extension online Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. File free tax extension online Examples include fees for performing marriages and honoraria for delivering speeches. File free tax extension online Form 4029. File free tax extension online   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. File free tax extension online However, amounts you received as a self-employed individual do not count as earned income. File free tax extension online Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. File free tax extension online 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. File free tax extension online Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. File free tax extension online You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. File free tax extension online Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. File free tax extension online Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. File free tax extension online Disability insurance payments. File free tax extension online   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. File free tax extension online It does not matter whether you have reached minimum retirement age. File free tax extension online If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. File free tax extension online ” 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. File free tax extension online Do not include any of these items in your earned income. File free tax extension online Earnings while an inmate. File free tax extension online   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. File free tax extension online This includes amounts for work performed while in a work release program or while in a halfway house. File free tax extension online Workfare payments. File free tax extension online   Nontaxable workfare payments are not earned income for the EIC. File free tax extension online These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. File free tax extension online Community property. File free tax extension online   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. File free tax extension online That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. File free tax extension online 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. File free tax extension online Nevada, Washington, and California domestic partners. File free tax extension online   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. File free tax extension online Your earned income for the EIC does not include any amount earned by your partner. File free tax extension online Your earned income includes the entire amount you earned. File free tax extension online For details, see Publication 555. File free tax extension online Conservation Reserve Program (CRP) payments. File free tax extension online   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. File free tax extension online Nontaxable military pay. File free tax extension online   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. File free tax extension online Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). File free tax extension online See Publication 3, Armed Forces' Tax Guide, for more information. File free tax extension online    Combat pay. File free tax extension online You can elect to include your nontaxable combat pay in earned income for the EIC. File free tax extension online See Nontaxable combat pay in chapter 4. File free tax extension online Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. File free tax extension online This chapter discusses Rules 8 through 10. File free tax extension online You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. File free tax extension online You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. File free tax extension online (You cannot file Form 1040EZ. File free tax extension online ) You also must complete Schedule EIC and attach it to your return. File free tax extension online If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. File free tax extension online No qualifying child. File free tax extension online   If you do not meet Rule 8, you do not have a qualifying child. File free tax extension online Read chapter 3 to find out if you can get the earned income credit without a qualifying child. File free tax extension online Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. File free tax extension online The fours tests are: Relationship, Age, Residency, and Joint return. File free tax extension online The four tests are illustrated in Figure 1. File free tax extension online The paragraphs that follow contain more information about each test. File free tax extension online 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). File free tax extension online The following definitions clarify the relationship test. File free tax extension online Adopted child. File free tax extension online   An adopted child is always treated as your own child. File free tax extension online The term “adopted child” includes a child who was lawfully placed with you for legal adoption. File free tax extension online Foster child. File free tax extension online   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. File free tax extension online (An authorized placement agency includes a state or local government agency. File free tax extension online It also includes a tax-exempt organization licensed by a state. File free tax extension online In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. File free tax extension online ) Example. File free tax extension online 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. File free tax extension online Debbie is your foster child. File free tax extension online Figure 1. File free tax extension online Tests for Qualifying Child Please click here for the text description of the image. File free tax extension online Conditions for Qualifying Child Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly, or Permanently and totally disabled at any time during 2013, regardless of age. File free tax extension online The following examples and definitions clarify the age test. File free tax extension online Example 1—child not under age 19. File free tax extension online Your son turned 19 on December 10. File free tax extension online 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. File free tax extension online Example 2—child not younger than you or your spouse. File free tax extension online Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. File free tax extension online He is not disabled. File free tax extension online Both you and your spouse are 21 years old, and you file a joint return. File free tax extension online Your brother is not your qualifying child because he is not younger than you or your spouse. File free tax extension online Example 3—child younger than your spouse but not younger than you. File free tax extension online The facts are the same as in Example 2 except that your spouse is 25 years old. File free tax extension online Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. File free tax extension online Student defined. File free tax extension online   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. File free tax extension online   The 5 calendar months need not be consecutive. File free tax extension online   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. File free tax extension online School defined. File free tax extension online   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. File free tax extension online However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. File free tax extension online Vocational high school students. File free tax extension online   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. File free tax extension online Permanently and totally disabled. File free tax extension online   Your child is permanently and totally disabled if both of the following apply. File free tax extension online He or she cannot engage in any substantial gainful activity because of a physical or mental condition. File free tax extension online A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. File free tax extension online Residency Test Your child must have lived with you in the United States for more than half of 2013. File free tax extension online The following definitions clarify the residency test. File free tax extension online United States. File free tax extension online   This means the 50 states and the District of Columbia. File free tax extension online It does not include Puerto Rico or U. File free tax extension online S. File free tax extension online possessions such as Guam. File free tax extension online Homeless shelter. File free tax extension online   Your home can be any location where you regularly live. File free tax extension online You do not need a traditional home. File free tax extension online 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. File free tax extension online Military personnel stationed outside the United States. File free tax extension online   U. File free tax extension online S. File free tax extension online 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. File free tax extension online Extended active duty. File free tax extension online   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. File free tax extension online 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. File free tax extension online Birth or death of child. File free tax extension online    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. File free tax extension online Temporary absences. File free tax extension online   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. File free tax extension online Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. File free tax extension online Kidnapped child. File free tax extension online   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. File free tax extension online The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. File free tax extension online This treatment applies for all years until the child is returned. File free tax extension online 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. File free tax extension online   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. File free tax extension online Joint Return Test To meet this test, the child cannot file a joint return for the year. File free tax extension online Exception. File free tax extension online   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. File free tax extension online Example 1—child files joint return. File free tax extension online You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. File free tax extension online He earned $25,000 for the year. File free tax extension online The couple files a joint return. File free tax extension online Because your daughter and her husband file a joint return, she is not your qualifying child. File free tax extension online Example 2—child files joint return to get refund of tax withheld. File free tax extension online Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. File free tax extension online They do not have a child. File free tax extension online Neither is required to file a tax return. File free tax extension online Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. File free tax extension online The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. File free tax extension online Example 3—child files joint return to claim American opportunity credit. File free tax extension online The facts are the same as in Example 2 except no taxes were taken out of your son's pay. File free tax extension online 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. File free tax extension online Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. File free tax extension online The exception to the joint return test does not apply, so your son is not your qualifying child. File free tax extension online Married child. File free tax extension online   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. File free tax extension online    Social security number. File free tax extension online Your qualifying child must have a valid social security number (SSN), unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. File free tax extension online You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. File free tax extension online   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. File free tax extension online For more information about SSNs, see Rule 2. File free tax extension online Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. File free tax extension online However, only one of these persons can actually treat the child as a qualifying child. File free tax extension online 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). File free tax extension online The exemption for the child. File free tax extension online The child tax credit. File free tax extension online Head of household filing status. File free tax extension online The credit for child and dependent care expenses. File free tax extension online The exclusion for dependent care benefits. File free tax extension online The EIC. File free tax extension online The other person cannot take any of these benefits based on this qualifying child. File free tax extension online In other words, you and the other person cannot agree to divide these tax benefits between you. File free tax extension online The other person cannot take any of these tax benefits unless he or she has a different qualifying child. File free tax extension online The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. File free tax extension online However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. File free tax extension online Tiebreaker rules. File free tax extension online   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. File free tax extension online If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. File free tax extension online 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. File free tax extension online 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. File free tax extension online 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. File free tax extension online 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. File free tax extension online 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. File free tax extension online 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. File free tax extension online See Example 8. File free tax extension online   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. File free tax extension online See Examples 1 through 13. File free tax extension online   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in chapter 3 for people who do not have a qualifying child. File free tax extension online If the other person cannot claim the EIC. File free tax extension online   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. File free tax extension online See Examples 6 and 7. File free tax extension online But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier in this chapter. File free tax extension online Examples. File free tax extension online    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. File free tax extension online Example 1—child lived with parent and grandparent. File free tax extension online You and your 2-year-old son Jimmy lived with your mother all year. File free tax extension online You are 25 years old, unmarried, and your AGI is $9,000. File free tax extension online Your only income was $9,000 from a part-time job. File free tax extension online Your mother's only income was $20,000 from her job, and her AGI is $20,000. File free tax extension online Jimmy's father did not live with you or Jimmy. File free tax extension online The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. File free tax extension online 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. File free tax extension online However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). File free tax extension online He is not a qualifying child of anyone else, including his father. File free tax extension online 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). File free tax extension online Example 2—parent has higher AGI than grandparent. File free tax extension online The facts are the same as in Example 1 except your AGI is $25,000. File free tax extension online Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. File free tax extension online Only you can claim him. File free tax extension online Example 3—two persons claim same child. File free tax extension online The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. File free tax extension online 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. File free tax extension online 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. File free tax extension online Example 4—qualifying children split between two persons. File free tax extension online 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. File free tax extension online Only one of you can claim each child. File free tax extension online However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. File free tax extension online For example, if you claim one child, your mother can claim the other two. File free tax extension online Example 5—taxpayer who is a qualifying child. File free tax extension online The facts are the same as in Example 1 except that you are only 18 years old. File free tax extension online This means you are a qualifying child of your mother. File free tax extension online Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. File free tax extension online Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. File free tax extension online 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. File free tax extension online Example 6—grandparent with too much earned income to claim EIC. File free tax extension online The facts are the same as in Example 1 except that your mother earned $50,000 from her job. File free tax extension online Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. File free tax extension online Example 7—parent with too much earned income to claim EIC. File free tax extension online The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. File free tax extension online Your earned income is too high for you to claim the EIC. File free tax extension online But your mother cannot claim the EIC either, because her AGI is not higher than yours. File free tax extension online Example 8—child lived with both parents and grandparent. File free tax extension online The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have AGI of $30,000 on a joint return. File free tax extension online 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. File free tax extension online 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. File free tax extension online In other words, each parent's AGI can be treated as $15,000. File free tax extension online Example 9—separated parents. File free tax extension online You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. File free tax extension online In August and September, Joey lived with you. File free tax extension online For the rest of the year, Joey lived with your husband, who is Joey's father. File free tax extension online 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. File free tax extension online 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. File free tax extension online You and your husband will file separate returns. File free tax extension online Your husband agrees to let you treat Joey as a qualifying child. File free tax extension online 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. File free tax extension online However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. File free tax extension online See Rule 3. File free tax extension online Example 10—separated parents claim same child. File free tax extension online The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. File free tax extension online In this case, only your husband will be allowed to treat Joey as a qualifying child. File free tax extension online This is because, during 2013, the boy lived with him longer than with you. File free tax extension online You cannot claim the EIC (either with or without a qualifying child). File free tax extension online 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. File free tax extension online See Rule 3. File free tax extension online Example 11—unmarried parents. File free tax extension online You, your 5-year-old son, and your son's father lived together all year. File free tax extension online You and your son's father are not married. File free tax extension online 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. File free tax extension online Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. File free tax extension online Neither of you had any other income. File free tax extension online Your son's father agrees to let you treat the child as a qualifying child. File free tax extension online 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. File free tax extension online Example 12—unmarried parents claim same child. File free tax extension online 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. File free tax extension online In this case, only your son's father will be allowed to treat your son as a qualifying child. File free tax extension online This is because his AGI, $14,000, is more than your AGI, $12,000. File free tax extension online You cannot claim the EIC (either with or without a qualifying child). File free tax extension online Example 13—child did not live with a parent. File free tax extension online You and your 7-year-old niece, your sister's child, lived with your mother all year. File free tax extension online You are 25 years old, and your AGI is $9,300. File free tax extension online Your only income was from a part-time job. File free tax extension online Your mother's AGI is $15,000. File free tax extension online Her only income was from her job. File free tax extension online Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. File free tax extension online 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. File free tax extension online However, only your mother can treat her as a qualifying child. File free tax extension online This is because your mother's AGI, $15,000, is more than your AGI, $9,300. File free tax extension online Special rule for divorced or separated parents (or parents who live apart). File free tax extension online   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. File free tax extension online The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all time during the last 6 months of 2013, whether or not they are or were married. File free tax extension online The child received over half of his or her support for the year from the parents. File free tax extension online The child is in the custody of one or both parents for more than half of 2013. File free tax extension online Either of the following statements is true. File free tax extension online 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. File free tax extension online 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. File free tax extension online 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. File free tax extension online For details, see Publication 501. File free tax extension online Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. File free tax extension online Applying Rule 9 to divorced or separated parents (or parents who live apart). File free tax extension online   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. File free tax extension online 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. File free tax extension online 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. File free tax extension online Example 1. File free tax extension online You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. File free tax extension online Your AGI is $10,000. File free tax extension online Your mother’s AGI is $25,000. File free tax extension online Your son's father did not live with you or your son. File free tax extension online Under the Special rule for divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. File free tax extension online 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. File free tax extension online You and your mother did not have any child care expenses or dependent care benefits. File free tax extension online 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. File free tax extension online Example 2. File free tax extension online The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. File free tax extension online Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. File free tax extension online Example 3. File free tax extension online 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. File free tax extension online Your mother also claims him as a qualifying child for head of household filing status. File free tax extension online You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. File free tax extension online The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. File free tax extension online Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. File free tax extension online ) if all of the following statements are true. File free tax extension online You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. File free tax extension online Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. File free tax extension online 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. File free tax extension online You lived with that person in the United States for more than half of the year. File free tax extension online 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). File free tax extension online For more details about the tests to be a qualifying child, see Rule 8. File free tax extension online If you are a qualifying child of another taxpayer, you cannot claim the EIC. File free tax extension online 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. File free tax extension online Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). File free tax extension online Example. File free tax extension online You and your daughter lived with your mother all year. File free tax extension online You are 22 years old, unmarried, and attended a trade school full time. File free tax extension online You had a part-time job and earned $5,700. File free tax extension online You had no other income. File free tax extension online Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. File free tax extension online She can claim the EIC if she meets all the other requirements. File free tax extension online Because you are your mother's qualifying child, you cannot claim the EIC. File free tax extension online This is so even if your mother cannot or does not claim the EIC. File free tax extension online Child of person not required to file a return. File free tax extension online   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. File free tax extension online Example 1—return not required. File free tax extension online 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. File free tax extension online As a result, you are not your mother's qualifying child. File free tax extension online You can claim the EIC if you meet all the other requirements to do so. File free tax extension online Example 2—return filed to get refund of tax withheld. File free tax extension online The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. File free tax extension online She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. File free tax extension online As a result, you are not your mother's qualifying child. File free tax extension online You can claim the EIC if you meet all the other requirements to do so. File free tax extension online Example 3—return filed to get EIC. File free tax extension online The facts are the same as in Example 2 except your mother claimed the EIC on her return. File free tax extension online Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. File free tax extension online As a result, you are your mother's qualifying child. File free tax extension online You cannot claim the EIC. File free tax extension online Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. File free tax extension online This chapter discusses Rules 11 through 14. File free tax extension online You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. File free tax extension online You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. File free tax extension online If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. File free tax extension online If you have a qualifying child. File free tax extension online   If you meet Rule 8, you have a qualifying child. File free tax extension online If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. File free tax extension online Rule 11—You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. File free tax extension online 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. File free tax extension online It does not matter which spouse meets the age test, as long as one of the spouses does. File free tax extension online You meet the age test if you were born after December 31, 1948, and before January 2, 1989. File free tax extension online 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. File free tax extension online If neither you nor your spouse meets the age test, you cannot claim the EIC. File free tax extension online Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File free tax extension online Death of spouse. File free tax extension online   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. File free tax extension online Example 1. File free tax extension online You are age 28 and unmarried. File free tax extension online You meet the age test. File free tax extension online Example 2—spouse meets age test. File free tax extension online You are married and filing a joint return. File free tax extension online You are age 23 and your spouse is age 27. File free tax extension online You meet the age test because your spouse is at least age 25 but under age 65. File free tax extension online Example 3—spouse dies in 2013. File free tax extension online You are married and filing a joint return with your spouse who died in August 2013. File free tax extension online You are age 67. File free tax extension online Your spouse would have become age 65 in November 2013. File free tax extension online Because your spouse was under age 65 when she died, you meet the age test. File free tax extension online Rule 12—You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. File free tax extension online 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. File free tax extension online If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. File free tax extension online If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. File free tax extension online Example 1. File free tax extension online In 2013, you were age 25, single, and living at home with your parents. File free tax extension online You worked and were not a student. File free tax extension online You earned $7,500. File free tax extension online Your parents cannot claim you as a dependent. File free tax extension online 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. File free tax extension online You meet this rule. File free tax extension online You can claim the EIC if you meet all the other requirements. File free tax extension online Example 2. File free tax extension online The facts are the same as in Example 1, except that you earned $2,000. File free tax extension online Your parents can claim you as a dependent but decide not to. File free tax extension online You do not meet this rule. File free tax extension online You cannot claim the credit because your parents could have claimed you as a dependent. File free tax extension online Joint returns. File free tax extension online   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. File free tax extension online   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. File free tax extension online But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. File free tax extension online Example 1—return filed to get refund of tax withheld. File free tax extension online You are 26 years old. File free tax extension online You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. File free tax extension online Neither you nor your wife is required to file a tax return. File free tax extension online You do not have a child. File free tax extension online Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. File free tax extension online Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. File free tax extension online They can claim exemptions for you and your wife if all the other tests to do so are met. File free tax extension online Example 2—return filed to get EIC. File free tax extension online The facts are the same as in Example 1except no taxes were taken out of your pay. File free tax extension online 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. File free tax extension online Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. File free tax extension online Your parents cannot claim an exemption for either you or your wife. File free tax extension online Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. File free tax extension online ) if all of the following statements are true. File free tax extension online You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. File free tax extension online Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. File free tax extension online 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. File free tax extension online You lived with that person in the United States for more than half of the year. File free tax extension online 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). File free tax extension online For more details about the tests to be a qualifying child, see Rule 8. File free tax extension online If you are a qualifying child of another taxpayer, you cannot claim the EIC. File free tax extension online 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. File free tax extension online Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File free tax extension online Example. File free tax extension online You lived with your mother all year. File free tax extension online You are age 26, unmarried, and permanently and totally disabled. File free tax extension online Your only income was from a community center where you went three days a week to answer telephones. File free tax extension online You earned $5,000 for the year and provided more than half of your own support. File free tax extension online Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. File free tax extension online She can claim the EIC if she meets all the other requirements. File free tax extension online Because you are a qualifying child of your mother, you cannot claim the EIC. File free tax extension online This is so even if your mother cannot or does not claim the EIC. File free tax extension online Joint returns. File free tax extension online   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. File free tax extension online   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. File free tax extension online But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. File free tax extension online Child of person not required to file a return. File free tax extension online   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. File free tax extension online Example 1—return not required. File free tax extension online You lived all year with your father. File free tax extension online You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. File free tax extension online You have no other income, no children, and provided more than half of your own support. File free tax extension online Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. File free tax extension online As a result, you are not your father's qualifying child. File free tax extension online You can claim the EIC if you meet all the other requirements to do so. File free tax extension online Example 2—return filed to get refund of tax withheld. File free tax extension online The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. File free tax extension online He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. File free tax extension online As a result, you are not your father's qualifying child. File free tax extension online You can claim the EIC if you meet all the other requirements to do so. File free tax extension online Example 3—return filed to get EIC. File free tax extension online The facts are the same as in Example 2 except your father claimed the EIC on his return. File free tax extension online Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. File free tax extension online As a result, you are your father's qualifying child. File free tax extension online You cannot claim the EIC. File free tax extension online Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. File free tax extension online If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File free tax extension online United States. File free tax extension online   This means the 50 states and the District of Columbia. File free tax extension online It does not include Puerto Rico or U. File free tax extension online S. File free tax extension online possessions such as Guam. File free tax extension online Homeless shelter. File free tax extension online   Your home can be any location where you regularly live. File free tax extension online You do not need a traditional home. File free tax extension online If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. File free tax extension online Military personnel stationed outside the United States. File free tax extension online   U. File free tax extension online S. File free tax extension online military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. File free tax extension online Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. File free tax extension online You need to know the amount of your earned income to see if you meet the rule in this chapter. File free tax extension online You also need to know that amount to figure your EIC. File free tax extension online Rule 15—Earned Income Limits Your earned income must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. File free tax extension online Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. File free tax extension online Employee pay is earned income only if it is taxable. File free tax extension online Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. File free tax extension online But there is an exception for nontaxable combat pay, which you can choose to include in earned income. File free tax extension online Earned income is explained in detail in Rule 7 in chapter 1. File free tax extension online Figuring earned income. File free tax extension online   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. File free tax extension online   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. File free tax extension online   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). File free tax extension online You will then reduce that amount by any amount included on that line and described in the following list. File free tax extension online Scholarship or fellowship grants not reported on a Form W-2. File free tax extension online 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. File free tax extension online Inmate's income. File free tax extension online Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. File free tax extension online This includes amounts received for work performed while in a work release program or while in a halfway house. File free tax extension online 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). File free tax extension online Pension or annuity from deferred compensation plans. File free tax extension online 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. File free tax extension online 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). File free tax extension online This amount may be reported in box 11 of your Form W-2. File free tax extension online If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. File free tax extension online Clergy. File free tax extension online   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also re