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File income taxes online 31. File income taxes online   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos Table of Contents ¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. File income taxes online Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. File income taxes online Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. File income taxes online Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) ¿Que Hay de Nuevo? Impuesto sobre el ingreso neto de inversiones. File income taxes online  Para años empezando después del 31 de diciembre de 2012, el impuesto de un hijo, el cual se calcula en el Formulario 8615, puede estar sujeto al impuesto sobre el ingreso neto de inversiones (NIIT, por sus siglas en inglés). File income taxes online El NIIT es un impuesto de 3. File income taxes online 8% sobre la cantidad menor entre el ingreso neto de inversión o el exceso del ingreso bruto ajustado modificado (MAGI) del hijo que exceda del límite superior específico. File income taxes online Utilice el Formulario 8960, Net Investment Income Tax (Impuesto sobre ingreso neto de inversiones), en inglés, para calcular este impuesto. File income taxes online Para más información sobre el NIIT, visite www. File income taxes online irs. File income taxes online gov e ingrese “Net Investment Income Tax” en la casilla de búsqueda “Search” (Buscar), en inglés. File income taxes online Introduction Este capítulo explica los dos requisitos siguientes, los cuales podrían afectar el impuesto sobre ingresos no derivados del trabajo de determinados hijos: Si los ingresos procedentes de intereses y dividendos del hijo (incluidas las distribuciones de ganancias de capital) totalizan menos de $10,000, el padre o la madre tal vez pueda optar por incluir dichos ingresos en la declaración de uno de los padres en vez de presentar una declaración a nombre del hijo. File income taxes online Vea Elección de los Padres de Declarar Intereses y Dividendos del Hijo , más adelante. File income taxes online Si el total de intereses, dividendos y otros ingresos no derivados del trabajo del hijo sobrepasa $2,000, una parte de dichos ingresos podría estar sujeta a la misma tasa de impuesto que la de sus padres en lugar de estar sujeta a la tasa del hijo. File income taxes online (Vea Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo , más adelante). File income taxes online En lo que concierne a estos requisitos, el término “hijo” abarca a hijos legalmente adoptados e hijastros. File income taxes online Estos requisitos corresponden tanto si el hijo es dependiente como si no lo es. File income taxes online Useful Items - You may want to see: Publicación 929 Tax Rules for Children and Dependents (Requisitos tributarios para hijos y dependientes), en inglés Formulario (e Instrucciones) 8615 Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés 8814 Parents' Election To Report Child's Interest and Dividends (Elección de los padres de declarar los intereses y dividendos del hijo), en inglés Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre Si los padres del hijo están casados el uno con el otro y presentan una declaración conjunta, básese en la declaración conjunta para calcular el impuesto sobre los ingresos no derivados del trabajo de dicho hijo. File income taxes online La tasa impositiva y otra información de dicha declaración se utiliza para calcular el impuesto del hijo según se explica más adelante bajo Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo . File income taxes online Padres que no Presentan la Declaración Conjunta Para los padres que no presenten la declaración conjunta, los siguientes temas aclaran, cuál declaración de impuestos de los padres tiene que utilizar para calcular el impuesto. File income taxes online Sólo el padre o la madre cuya declaración se utilice puede elegir la opción descrita bajo Elección de los Padres de Declarar Intereses y Dividendos del Hijo . File income taxes online Padres casados. File income taxes online   Si los padres del hijo presentan declaraciones por separado, utilice la declaración de quien tenga el mayor ingreso tributable. File income taxes online Padres que no viven juntos. File income taxes online   Si los padres del hijo están casados el uno con el otro pero no viven juntos, y el padre o la madre con quien vive el hijo (el padre o la madre con custodia) se considera no casado, utilice la declaración del padre o de la madre con custodia. File income taxes online Si el padre o la madre con custodia no es considerado no casado, utilice la declaración de quien tenga el mayor ingreso tributable. File income taxes online   Para una explicación sobre cuándo una persona casada que vive aparte de su cónyuge es considerada no casada, vea Cabeza de Familia en el capítulo 2. File income taxes online Padres divorciados. File income taxes online   Si los padres del hijo están divorciados o legalmente separados y el padre o la madre que tuvo la custodia del hijo durante la mayor parte del año (el padre o la madre con custodia) no se ha vuelto a casar, utilice la declaración del padre o de la madre con custodia. File income taxes online Padre o madre con custodia que se ha vuelto a casar. File income taxes online   Si el padre o la madre con custodia ha vuelto a casarse, el padrastro o la madrastra (en vez del padre o la madre sin custodia) se considera el otro padre o la otra madre del hijo. File income taxes online Por lo tanto, si el padre o la madre con custodia y el padrastro o la madrastra presentan una declaración conjunta, utilice dicha declaración conjunta. File income taxes online No utilice la declaración del padre o de la madre sin custodia. File income taxes online   Si el padre o la madre con custodia está casado con el padrastro o la madrastra pero presentan declaraciones por separado, utilice la declaración de quien tenga el mayor ingreso tributable. File income taxes online Si el padre o la madre con custodia está casado con el padrastro o la madrastra pero no viven juntos, corresponde el tema anterior Padres que no viven juntos . File income taxes online Padres que nunca se han casado. File income taxes online   Si los padres del hijo nunca han estado casados el uno con el otro pero vivieron juntos durante todo el año, utilice la declaración de quien tenga el mayor ingreso tributable. File income taxes online Si los padres no vivieron juntos durante todo el año, corresponden los requisitos explicados anteriormente bajo Padres divorciados . File income taxes online Padre viudo o madre viuda que se vuelve a casar. File income taxes online   Si un viudo o una viuda vuelve a casarse, el nuevo cónyuge se considera el otro padre o la otra madre del hijo. File income taxes online En este caso, corresponden los requisitos explicados anteriormente bajo Padre o madre con custodia que se ha vuelto a casar . File income taxes online Elección de los Padres de Declarar los Intereses y Dividendos del Hijo Tal vez pueda optar por incluir los ingresos de su hijo procedentes de intereses y dividendos (incluidas las distribuciones de ganancias de capital) en la declaración de impuestos. File income taxes online En tal caso, su hijo no estará obligado a presentar una declaración. File income taxes online Puede elegir esta opción sólo si se cumplen todas las condiciones siguientes: Su hijo tenía menos de 19 años de edad (o tenía menos de 24 años si era estudiante a tiempo completo) al finalizar el año. File income taxes online Su hijo recibió ingresos sólo de intereses y dividendos (incluidas las distribuciones de ganancias de capital y dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska)). File income taxes online Los ingresos brutos del hijo eran menos de $10,000. File income taxes online El hijo está obligado a presentar la declaración a no ser que usted elija incluir estos ingresos. File income taxes online El hijo no presenta una declaración conjunta correspondiente al año actual. File income taxes online No se efectuó ningún pago de impuestos estimados para el año ni se aplicó a este año ningún pago del año anterior (ni de una declaración enmendada) en exceso bajo el nombre y número de Seguro Social de su hijo. File income taxes online No se retuvo de los ingresos de su hijo ningún impuesto federal sobre los ingresos conforme a las reglas de la retención adicional. File income taxes online Usted es el padre o la madre cuya declaración se tiene que utilizar al aplicar los requisitos tributarios especiales para hijos. File income taxes online (Vea Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre , anteriormente). File income taxes online Estas condiciones se hallan también en la Figura 31-A. File income taxes online Determinados cumpleaños el 1 de enero. File income taxes online   Un hijo que haya nacido el 1 de enero de 1995 se considerará de 19 años de edad al final del año 2013. File income taxes online Usted no puede optar por declarar los intereses y dividendos de tal hijo a menos que éste fuera estudiante a tiempo completo. File income taxes online   Aquel hijo que haya nacido el 1 de enero de 1990 se considerará de 24 años de edad al final del año 2013. File income taxes online Usted no puede optar por declarar los intereses y dividendos de tal hijo. File income taxes online Estudiante a tiempo completo. File income taxes online   Un estudiante a tiempo completo es un hijo matriculado como tal durante alguna parte de cada uno de 5 meses del año calendario en una escuela o que asistió a tiempo completo a un curso de capacitación agrícola ofrecido sobre el terreno por una escuela, agencia del estado, condado o gobierno local. File income taxes online El término “escuela” abarca escuelas politécnicas, profesionales e industriales. File income taxes online Una escuela no incluye un curso de capacitación en el trabajo, escuela por correspondencia, ni escuelas que ofrecen cursos sólo por Internet. File income taxes online Cómo optar por incluir los ingresos de su hijo. File income taxes online   Elija incluir los ingresos de su hijo adjuntando el Formulario 8814 al Formulario 1040. File income taxes online (Si opta por hacer esto, no puede presentar el Formulario 1040A ni el Formulario 1040EZ). File income taxes online Adjunte un Formulario 8814 distinto correspondiente a cada hijo cuyos ingresos desee incluir. File income taxes online Puede incluir los ingresos de uno o más hijos y no incluir los ingresos de otros. File income taxes online Consecuencias de Incluir los Ingresos del Hijo El impuesto federal sobre los ingresos de su hijo podría ser mayor si opta por usar el Formulario 8814. File income taxes online La tasa impositiva podría ser más alta. File income taxes online   Si su hijo recibió dividendos calificados o distribuciones de ganancias de capital, usted podría pagar hasta $100 adicionales de impuestos si incluye los ingresos de su hijo en vez de presentar una declaración de impuestos por separado a nombre del hijo. File income taxes online Esto se debe a que la tasa impositiva que corresponde a los ingresos de su hijo entre $1,000 y $2,000 es de 10% si usted opta por incluirlos. File income taxes online No obstante, si presenta una declaración por separado en nombre del hijo, la tasa impositiva podría bajar hasta 0% (porcentaje de cero) debido a las tasas impositivas preferentes para dividendos calificados y distribuciones de ganancias de capital. File income taxes online Deducciones que no puede tomar. File income taxes online   Al hacer la elección de incluir estos ingresos en el Formulario 8814, no puede tomar ninguna de las deducciones siguientes a la que el hijo tendría derecho en su propia declaración. File income taxes online La deducción estándar adicional si el hijo es ciego. File income taxes online La deducción por una multa por el retiro prematuro de los ahorros de su hijo. File income taxes online Deducciones detalladas (como gastos de inversiones de su hijo o donaciones caritativas). File income taxes online Deducciones o créditos reducidos. File income taxes online   Si utiliza el Formulario 8814, su ingreso bruto ajustado aumentado podría reducir determinados créditos o deducciones en la declaración, incluyendo lo siguiente: Deducciones por aportaciones a una cuenta de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés). File income taxes online Deducciones por intereses sobre un préstamo de estudios. File income taxes online Deducciones detalladas por gastos médicos, pérdidas por hecho fortuito y robo y ciertos gastos misceláneos. File income taxes online Crédito por gastos del cuidado de hijos y dependientes. File income taxes online Crédito tributario por hijos. File income taxes online Créditos tributarios por estudios. File income taxes online Crédito por ingreso del trabajo. File income taxes online Figura 31-A. File income taxes online ¿Puede Incluir Usted en su Declaración de Impuestos los Ingresos de su Hijo? Please click here for the text description of the image. File income taxes online Figura 31–A. File income taxes online ¿Puede Incluir Usted en su Declaración de Impuestos los Ingresos de su Hijo? Multa por pago insuficiente del impuesto estimado. File income taxes online   Si elige incluir estos ingresos para 2013 y no se le retuvo impuesto suficiente o no pagó suficiente impuesto estimado para saldar los impuestos adeudados, podría estar sujeto a una multa. File income taxes online Si piensa elegir lo mismo para 2014, es posible que necesite aumentar la retención de impuestos federales sobre el ingreso o los pagos de impuesto estimado para evitar la multa. File income taxes online Vea el capítulo 4 para más información. File income taxes online Cómo Calcular los Ingresos del Hijo Utilice la Parte I del Formulario 8814 para calcular los ingresos de su hijo procedentes de intereses y dividendos declarados por usted. File income taxes online A sus ingresos sólo se le añade la cantidad que sea superior a $2,000. File income taxes online La cantidad superior a $2,000 se indica en la línea 6 del Formulario 8814. File income taxes online A menos que los ingresos del hijo abarquen dividendos calificados o distribuciones de ganancias de capital (explicadas a continuación), la misma cantidad se indica en la línea 12 del Formulario 8814. File income taxes online Incluya la cantidad de la línea 12 del Formulario 8814 en la línea 21 del Formulario 1040. File income taxes online Anote en inglés “Form 8814” en la línea de puntos al lado de la línea 21. File income taxes online Si presenta más de un Formulario 8814, incluya el total de los montos de la línea 12 de todos los Formularios 8814 en la línea 21 del Formulario 1040. File income taxes online Distribuciones de ganancias de capital y dividendos calificados. File income taxes online   Si se incluye alguna distribución de ganancias de capital en los ingresos de dividendos de su hijo, vea Capital gain distributions (Distribuciones de ganancias de capital) bajo Figuring Child's Income (Cómo calcular los ingresos del hijo) en la Parte 2 de la Publicación 929, en inglés. File income taxes online Si se incluye algún dividendo calificado en los ingresos de dividendos de su hijo, vea Qualified dividends (Dividendos calificados) bajo Figuring Child's Income (Cómo calcular los ingresos del hijo) en la Parte 2 de la Publicación 929, en inglés. File income taxes online Cómo Calcular el Impuesto Adicional Utilice la Parte II del Formulario 8814 para calcular el impuesto sobre los $2,000 de los intereses y dividendos de su hijo que no incluya usted en sus ingresos. File income taxes online Este impuesto se suma al impuesto calculado sobre los ingresos suyos. File income taxes online Dicho impuesto adicional es la cantidad que sea menor entre: El 10% (multiplicado por la cantidad de los ingresos brutos de su hijo menos $1,000) o $100. File income taxes online Incluya el monto de la línea 15 de todos los Formularios 8814 en el total de la línea 44 del Formulario 1040. File income taxes online Marque el recuadro a de la línea 44 del Formulario 1040. File income taxes online Figura 31-B. File income taxes online ¿Tiene que Utilizar el Formulario 8615 para Calcular los Impuestos de su Hijo? Please click here for the text description of the image. File income taxes online Figura 31-B. File income taxes online ¿Tiene que Utilizar el Formulario 8615 para Calcular los Impuestos de su Hijo? Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo Si el total de intereses, dividendos y otros ingresos no derivados del trabajo de un hijo sobrepasa $2,000, una parte de dichos ingresos podría estar sujeta a la misma tasa impositiva que la de sus padres en lugar de estar sujeta a la tasa del hijo. File income taxes online Si el padre o la madre no elige, o no puede elegir, incluir los ingresos del hijo en su declaración, utilice el Formulario 8615 para calcular los impuestos del hijo. File income taxes online Adjunte el formulario completado al Formulario 1040 o al Formulario 1040A del hijo. File income taxes online Cuándo se tiene que presentar el Formulario 8615. File income taxes online   El Formulario 8615 tiene que presentarse para un hijo si se dan todas las siguientes condiciones: Los ingresos del hijo no derivados del trabajo eran superiores a $2,000. File income taxes online El hijo está obligado a presentar una declaración para 2013. File income taxes online Dicho hijo: Era menor de 18 años de edad al final del año, Tenía 18 años a finales del año y su ingreso del trabajo no constituía más de la mitad de su manutención o Era estudiante a tiempo completo mayor de 18 años y menor de 24 años al finalizar el año y su ingreso del trabajo no constituía más de la mitad de la manutención suya. File income taxes online Por lo menos uno de los padres del hijo estaba vivo al finalizar el año 2013. File income taxes online El hijo no presenta una declaración conjunta para 2013. File income taxes online Estas condiciones se hallan también en la Figura 31-B. File income taxes online Ingreso del trabajo. File income taxes online   El ingreso del trabajo incluye sueldos, salarios, propinas y otras remuneraciones recibidas por servicios personales que usted prestó. File income taxes online No incluye los ingresos no derivados del trabajo según se define más adelante en este capítulo. File income taxes online Manutención. File income taxes online   La manutención de su hijo incluye todas las cantidades gastadas para proveerle alimentos, alojamiento, ropa, educación, cuidado médico y dental, recreación, transporte y necesidades similares. File income taxes online Al calcular la manutención de su hijo, incluya aquélla proporcionada por usted, su hijo y otras personas. File income taxes online Sin embargo, no se considera como manutención una beca que su hijo haya recibido si éste es estudiante a tiempo completo. File income taxes online Vea el capítulo 3 para más detalles acerca de la manutención. File income taxes online Determinados cumpleaños el 1 de enero. File income taxes online   Utilice la siguiente tabla para saber si determinados hijos con cumpleaños en el 1 de enero cumplen la condición 3 bajo Cuándo se tiene que presentar el Formulario 8615. File income taxes online    SI un hijo nació. File income taxes online . File income taxes online . File income taxes online ENTONCES, al finalizar 2013, se considera que el hijo tiene. File income taxes online . File income taxes online . File income taxes online el 1 de enero de 1996 18 años* el 1 de enero de 1995 19 años** el 1 de enero de 1990 24 años*** *Este hijo no es menor de 18 años. File income taxes online El hijo cumple la condición 3 sólo si éste no tuvo ingresos derivados del trabajo superiores a más de la mitad de la manutención suya. File income taxes online  **El hijo cumple la condición 3 sólo si éste era estudiante a tiempo completo y no tuvo ingresos derivados del trabajo superiores a más de la mitad de la manutención suya. File income taxes online  ***No utilice el Formulario 8615 para este hijo. File income taxes online Cómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) En las líneas A y B del Formulario 8615, escriba el nombre y número de Seguro Social de los padres. File income taxes online (Si los padres presentaron una declaración conjunta, escriba el nombre y número de Seguro Social que aparezca primero en la declaración conjunta). File income taxes online En la línea C, marque el recuadro correspondiente al estado civil para efectos de la declaración del padre o de la madre. File income taxes online Vea Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre al principio de este capítulo para información sobre qué información de la declaración de los padres tiene que utilizar para llenar el Formulario 8615. File income taxes online Padre o madre con año tributario distinto. File income taxes online   Si el padre o la madre y el hijo no tienen el mismo año tributario, complete el Formulario 8615 utilizando la información de la declaración del padre o de la madre para el año tributario que finalice durante el año tributario del hijo. File income taxes online Si no se obtiene a tiempo la información de la declaración del padre o de la madre. File income taxes online   Si la información necesaria de la declaración de los padres no se obtiene para la fecha de vencimiento del plazo de entrega de la declaración del hijo (normalmente el 15 de abril), puede utilizar cálculos aproximados para presentar la declaración. File income taxes online   Puede utilizar cualquier cálculo aproximado razonable. File income taxes online Dicho cálculo puede derivarse de información de la declaración del año anterior. File income taxes online Si utiliza un cálculo aproximado en el Formulario 8615, anote en inglés, “Estimated” (Aproximado) en la línea junto a dicha cantidad. File income taxes online    Cuando obtenga la información correcta, presente una declaración enmendada utilizando el Formulario 1040X, Amended U. File income taxes online S. File income taxes online Individual Income Tax Return (Declaración enmendada de impuestos sobre el ingreso personal de los Estados Unidos), en inglés. File income taxes online   En vez de utilizar cálculos aproximados, quizás pueda conseguir una prórroga automática de 6 meses para presentar la declaración de impuestos si para la fecha de vencimiento del plazo de entrega de la misma, presenta el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés). File income taxes online Las prórrogas se explican en el capítulo 1 . File income taxes online Paso 1. File income taxes online Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Al calcular el impuesto de un hijo utilizando el Formulario 8615, el primer paso es calcular los ingresos netos no derivados del trabajo del hijo. File income taxes online Para hacerlo, utilice la Parte I del Formulario 8615. File income taxes online Línea 1 (ingresos no derivados del trabajo). File income taxes online   Si el hijo no recibió ingresos del trabajo, anote en esta línea los ingresos brutos ajustados indicados en la declaración del hijo. File income taxes online Los ingresos brutos ajustados aparecen en la línea 38 del Formulario 1040 o en la línea 22 del Formulario 1040A. File income taxes online No se puede utilizar el Formulario 1040EZ si se tiene que presentar el Formulario 8615. File income taxes online   Si el hijo sí recibió ingresos del trabajo, calcule la cantidad a anotar en la línea 1 del Formulario 8615 utilizando la hoja de trabajo de las instrucciones del formulario. File income taxes online   No obstante, si el hijo: ha excluido de la declaración algunos ingresos ganados en el extranjero, ha deducido alguna pérdida del trabajo por cuenta propia o ha deducido alguna pérdida neta de operación de otro año, utilice la Alternate Worksheet (Hoja de trabajo alternativa) para la línea 1 del Formulario 8615 que se encuentra en la Publicación 929, en inglés, para calcular la cantidad a anotar en la línea 1 del Formulario 8615. File income taxes online Definición de los ingresos no derivados del trabajo. File income taxes online   Los ingresos no derivados del trabajo generalmente son todos los ingresos que no sean sueldos, salarios ni otras cantidades recibidas como pago por trabajo que de hecho se haya realizado. File income taxes online Dichos ingresos abarcan los intereses tributables, dividendos (inclusive las distribuciones de ganancias de capital), ganancias de capital, compensación por desempleo, la parte sujeta a impuestos de pagos del Seguro Social y pensiones y determinadas distribuciones de fideicomisos. File income taxes online Además, los ingresos no derivados del trabajo abarcan cantidades derivadas de bienes que el hijo haya adquirido con ingresos del trabajo (como intereses sobre una cuenta de ahorros en la que el hijo haya depositado sueldos). File income taxes online Ingresos no sujetos a impuestos. File income taxes online   Para este fin, los ingresos no derivados del trabajo sólo abarcan cantidades que su hijo tenga que incluir en el total de ingresos. File income taxes online No se incluyen los ingresos no tributables no derivados del trabajo, tales como los intereses exentos de impuestos y la parte no tributable de pagos del Seguro Social y pensiones. File income taxes online Ingresos procedentes de bienes recibidos como regalo. File income taxes online   Los ingresos no derivados del trabajo de un hijo abarcan todo ingreso generado por bienes que pertenezcan al hijo. File income taxes online Esto es así aun si se le traspasaron los bienes al hijo, independientemente de cuándo se traspasaron o se compraron dichos bienes ni quién los traspasó. File income taxes online   Los ingresos no derivados del trabajo de un hijo incluyen ingresos generados por bienes dados al hijo como regalo. File income taxes online Esto incluye regalos dados al hijo por los abuelos o cualquier otra persona y regalos dados conforme a la Uniform Gift to Minors Act (Ley de Uniformidad Respecto a Regalos a Menores). File income taxes online Ejemplo. File income taxes online Amanda Naranjo, de 13 años de edad, recibió los siguientes ingresos: Dividendos — $800 Salarios — $2,100 Intereses tributables — $1,200 Intereses exentos de impuestos — $100 Ganancias netas de capital — $100 Los dividendos eran dividendos calificados sobre acciones que le habían regalado sus abuelos. File income taxes online Los ingresos no derivados del trabajo de Amanda son $2,100. File income taxes online Éste es el total de dividendos ($800), intereses tributables ($1,200) y ganancias netas de capital ($100). File income taxes online Su salario se considera ingreso del trabajo, y no de ingreso no derivado del trabajo porque se le paga por un trabajo que de hecho se ha realizado. File income taxes online No se incluyen los intereses exentos de impuestos porque éstos no están sujetos a impuestos. File income taxes online Ingresos provenientes de fideicomisos. File income taxes online   Si el hijo es beneficiario de un fideicomiso, las distribuciones de intereses, dividendos, ganancias de capital y otros ingresos no derivados del trabajo tributables procedentes de dicho fideicomiso se consideran ingresos no derivados del trabajo del hijo. File income taxes online   No obstante, para llenar el Formulario 8615, una distribución tributable de un fideicomiso calificado establecido para casos de incapacidad no se considera ingresos no derivados del trabajo sino ingresos del trabajo. File income taxes online Línea 2 (deducciones). File income taxes online   Si el hijo no detalla las deducciones en el Anexo A del Formulario 1040, anote $2,000 en la línea 2. File income taxes online   Si el hijo sí detalla las deducciones, anote en la línea 2 la cantidad mayor entre: $1,000 más la parte de las deducciones detalladas del hijo de la línea 29 del Anexo A del Formulario 1040 que esté directamente relacionada con la generación de ingresos no derivados del trabajo anotados en la línea 1 o $2,000. File income taxes online Relación directa entre las deducciones y la generación de ingresos no derivados del trabajo. File income taxes online   Se considera que las deducciones detalladas están directamente relacionadas con la generación de ingresos no derivados del trabajo si las mismas corresponden a gastos pagados para generar o cobrar ingresos sujetos a impuestos o para administrar, conservar o mantener bienes cuyo fin es generar ingresos. File income taxes online Esos gastos abarcan cargos por custodia y servicios, cargos por servicios de cobro de intereses y dividendos tributables y determinados cargos por asesoramiento sobre inversiones. File income taxes online   Estos gastos se suman a otras deducciones detalladas misceláneas en el Anexo A (Formulario 1040). File income taxes online Sólo se puede deducir la cantidad que sea superior al 2% de los ingresos brutos ajustados del hijo. File income taxes online Vea el capítulo 28 para más información. File income taxes online Ejemplo 1. File income taxes online Roberto, de 12 años de edad, tiene ingresos no derivados del trabajo de $8,000, sin otros ingresos ni ajustes a los ingresos. File income taxes online Tiene deducciones detalladas de $300 (netas del límite del 2%) que están directamente relacionadas con sus ingresos no derivados del trabajo. File income taxes online Tiene ingresos brutos ajustados de $8,000 que se anotan en la línea 38 del Formulario 1040 y en la línea 1 del Formulario 8615. File income taxes online En la línea 2 se anotan $2,000 porque dicha cantidad supera la suma de $1,000 más las deducciones detalladas de $300 directamente relacionadas con la generación de ingresos de inversiones. File income taxes online Ejemplo 2. File income taxes online Elena, de 8 años de edad, tiene ingresos no derivados del trabajo de $16,000 y tiene una multa de $100 por retiro prematuro. File income taxes online No tiene otros ingresos. File income taxes online Tiene deducciones detalladas de $1,050 (netas del límite del 2%) que están directamente relacionadas con la generación de sus ingresos no derivados del trabajo. File income taxes online Sus ingresos brutos ajustados, anotados en la línea 1, son $15,900 ($16,000 − $100). File income taxes online La cantidad de la línea 2 es $2,050. File income taxes online Ésta es la cantidad mayor de: $1,000 más los $1,050 de deducciones detalladas directamente relacionadas con la generación de ingresos de inversiones o $2,000. File income taxes online Línea 3. File income taxes online   De la línea 1 reste la línea 2 y anote el resultado en esta línea. File income taxes online Si es cero o menos, no llene el resto del formulario. File income taxes online No obstante, tiene que adjuntar el Formulario 8615 a la declaración del hijo. File income taxes online Calcule el impuesto sobre los ingresos tributables del hijo de manera normal. File income taxes online Línea 4 (ingresos tributables del hijo). File income taxes online   Anote en la línea 4 los ingresos tributables del hijo provenientes de la línea 43 del Formulario 1040 o de la línea 27 del Formulario 1040A. File income taxes online   Sin embargo, si el hijo presenta el Formulario 2555 o el Formulario 2555-EZ para declarar la exclusión de ingresos ganados en el extranjero, la exclusión por concepto de vivienda o la deducción por concepto de vivienda, vea las Instrucciones del Formulario 8615 o la Publicación 929, ambas en inglés. File income taxes online Línea 5 (ingresos netos no derivados del trabajo). File income taxes online   Los ingresos netos no derivados del trabajo del hijo no pueden sobrepasar sus ingresos tributables. File income taxes online Anote en la línea 5 del Formulario 8615 la cantidad de la línea 3 o la línea 4, la que sea menor. File income taxes online Esta cantidad corresponde a los ingresos netos no derivados del trabajo del hijo. File income taxes online   Si es cero o menos, no llene el resto del formulario. File income taxes online No obstante, tiene que adjuntar el Formulario 8615 a la declaración del hijo. File income taxes online Calcule el impuesto sobre los ingresos tributables del hijo de manera normal. File income taxes online Paso 2. File income taxes online Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) El siguiente paso al llenar el Formulario 8615 es calcular un impuesto provisional sobre los ingresos netos no derivados del trabajo del hijo utilizando la tasa impositiva del padre o de la madre. File income taxes online El impuesto provisional a la tasa impositiva del padre o de la madre es la diferencia entre el impuesto sobre los ingresos tributables del padre o de la madre calculados con los ingresos netos no derivados del trabajo del hijo (más los ingresos netos no derivados del trabajo de cualquier otro hijo cuyo Formulario 8615 incluya la información de la declaración de impuestos del padre o de la madre) y el impuesto calculado sin dichos ingresos. File income taxes online Al calcular el impuesto provisional a la tasa impositiva del padre o de la madre en el Formulario 8615, no vuelva a calcular las exclusiones, deducciones ni créditos en la declaración del padre o de la madre debido a los ingresos netos no derivados del trabajo del hijo. File income taxes online Por ejemplo, no vuelva a calcular la deducción por gastos médicos. File income taxes online Calcule el impuesto provisional en las líneas 6 a 13 del Formulario 8615. File income taxes online Nota: Si el hijo o el padre o la madre tiene pérdidas o ganancias de capital, obtenga la Publicación 929, en inglés, para información que le será de ayuda al completar la Parte II del Formulario 8615. File income taxes online Línea 6 (ingresos tributables del padre o de la madre). File income taxes online   Anote en la línea 6 los ingresos tributables del padre o de la madre provenientes de la línea 43 del Formulario 1040, de la línea 27 del Formulario 1040A o la línea 6 del Formulario 1040EZ. File income taxes online   Si utilizó la Foreign Earned Income Tax Worksheet (Hoja de trabajo para el impuesto sobre los ingresos del trabajo en el extranjero) de las instrucciones del Formulario 1040 para calcular el impuesto correspondiente al padre o a la madre, anote la cantidad de la línea 3 de dicha hoja de trabajo en vez de los ingresos tributables del padre o de la madre. File income taxes online Línea 7 (ingresos netos no derivados del trabajo de otros hijos). File income taxes online   Si la información de la declaración del padre o de la madre se utiliza también en el Formulario 8615 de otro hijo, anote en la línea 7 el total de las cantidades de la línea 5 de los Formularios 8615 de todos los demás hijos. File income taxes online No incluya la cantidad de la línea 5 del Formulario 8615 que esté llenando. File income taxes online Ejemplo. File income taxes online Pablo y Juana del Pozo tienen tres hijos, Sandra, Geraldo y Miguel, quienes tienen que adjuntar el Formulario 8615 a sus declaraciones de impuestos respectivas. File income taxes online Los ingresos netos no derivados del trabajo de los hijos en la línea 5 de sus Formularios 8615 son: Sandra — $800 Geraldo — $600 Miguel — $1,000 La línea 7 del Formulario 8615 de Sandra indicará $1,600, o sea, el total de las cantidades anotadas en la línea 5 de los Formularios 8615 de Geraldo y Miguel. File income taxes online La línea 7 del Formulario 8615 de Geraldo indicará $1,800 ($800 + $1,000). File income taxes online La línea 7 del Formulario 8615 de Miguel indicará $1,400 ($800 + $600). File income taxes online Si no está disponible la información de los otros hijos. File income taxes online   Si no está disponible la cantidad de los ingresos netos no derivados del trabajo de los otros hijos antes de que venza el plazo para presentar la declaración, preséntela anotando cálculos aproximados o solicite una prórroga del plazo para presentarla. File income taxes online Vea Si no se obtiene a tiempo la información de la declaración del padre o de la madre , anteriormente. File income taxes online Línea 11 (impuesto provisional). File income taxes online   Reste la línea 10 de la línea 9 y anote el resultado en esta línea. File income taxes online Éste es el impuesto provisional. File income taxes online   Si la línea 7 está en blanco, ignore las líneas 12a y 12b y anote en la línea 13 la cantidad proveniente de la línea 11. File income taxes online Ignore asimismo el tema siguiente que trata de las líneas 12a y 12b. File income taxes online Líneas 12a y 12b (dividiendo el impuesto provisional). File income taxes online   Si anota alguna cantidad en la línea 7 (fuera de cero), divida el impuesto provisional indicado en la línea 11 entre los hijos según la participación de cada hijo en el total de los ingresos netos no derivados del trabajo. File income taxes online Esto se hace en las líneas 12a, 12b y 13. File income taxes online Sume la cantidad de la línea 7 a la de la línea 5 y anote el total en la línea 12a. File income taxes online Divida la cantidad de la línea 5 entre la de la línea 12a y anote el resultado, como número decimal, en la línea 12b. File income taxes online Ejemplo. File income taxes online En el ejemplo anterior bajo Línea 7 (ingresos netos no derivados del trabajo de otros hijos), el Formulario 8615 de Sandra indica $1,600 en la línea 7. File income taxes online La cantidad anotada en la línea 12a es $2,400, o sea, el total de las cantidades provenientes de las líneas 5 y 7 ($800 + $1,600). File income taxes online El número decimal en la línea 12b es . File income taxes online 333, calculado de la siguienta manera y redondeado hasta tres decimales:   $800 = . File income taxes online 333     $2,400   Paso 3. File income taxes online Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) El último paso para calcular el impuesto de su hijo utilizando el Formulario 8615 es determinar la cantidad mayor entre: El total de: La parte del impuesto provisional correspondiente al hijo basado en la tasa impositiva del padre o de la madre, más El impuesto sobre los ingresos tributables del hijo que sean superiores a los ingresos netos no derivados del trabajo, calculado a la tasa impositiva del hijo o El impuesto sobre los ingresos tributables del hijo calculado a la tasa impositiva del hijo. File income taxes online Éste es el impuesto del hijo. File income taxes online Se calcula en las líneas 14 a 18 del Formulario 8615. File income taxes online Impuesto mínimo alternativo. File income taxes online   Un hijo puede estar sujeto al impuesto mínimo alternativo (AMT, por sus siglas en inglés) si cuenta con determinados elementos que reciben un trato preferente conforme a la ley tributaria. File income taxes online Vea el tema titulado Impuesto Mínimo Alternativo (AMT) , en el capítulo 30. File income taxes online    Para información adicional acerca de quién tiene que pagar el AMT y cómo calcularlo, vea el Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—individuos), en inglés. File income taxes online Para información sobre límites especiales aplicables a un hijo que presente el Formulario 6251, vea Certain Children Under Age 24 (Determinados hijos menores de 24 años de edad), en las Instrucciones para el Formulario 6251, en inglés. File income taxes online Prev  Up  Next   Home   More Online Publications
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File income taxes online 36. File income taxes online   Earned Income Credit (EIC) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. File income taxes online Rules for EveryoneRule 1. File income taxes online Your AGI Must Be Less Than: Rule 2. File income taxes online You Must Have a Valid Social Security Number (SSN) Rule 3. File income taxes online Your Filing Status Cannot Be Married Filing Separately Rule 4. File income taxes online You Must Be a U. File income taxes online S. File income taxes online Citizen or Resident Alien All Year Rule 5. File income taxes online You Cannot File Form 2555 or Form 2555-EZ Rule 6. File income taxes online Your Investment Income Must Be $3,300 or Less Rule 7. File income taxes online You Must Have Earned Income Part B. File income taxes online Rules If You Have a Qualifying ChildRule 8. File income taxes online Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. File income taxes online Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. File income taxes online You Cannot Be a Qualifying Child of Another Taxpayer Part C. File income taxes online Rules If You Do Not Have a Qualifying ChildRule 11. File income taxes online You Must Be at Least Age 25 but Under Age 65 Rule 12. File income taxes online You Cannot Be the Dependent of Another Person Rule 13. File income taxes online You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. File income taxes online You Must Have Lived in the United States More Than Half of the Year Part D. File income taxes online Figuring and Claiming the EICRule 15. File income taxes online Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. File income taxes online John and Janet Smith (Form 1040A) Example 2. File income taxes online Kelly Green (Form 1040EZ) What's New Earned income amount is more. File income taxes online  The maximum amount of income you can earn and still get the credit has increased. File income taxes online You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). File income taxes online Your adjusted gross income also must be less than the amount in the above list that applies to you. File income taxes online For details, see Rules 1 and 15. File income taxes online Investment income amount is more. File income taxes online  The maximum amount of investment income you can have and still get the credit has increased to $3,300. File income taxes online See Rule 6. File income taxes online Reminders Increased EIC on certain joint returns. File income taxes online  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. File income taxes online As a result, the EIC table has different columns for married persons filing jointly than for everyone else. File income taxes online When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. File income taxes online Online help. File income taxes online  You can use the EITC Assistant at www. File income taxes online irs. File income taxes online gov/eitc to find out if you are eligible for the credit. File income taxes online The EITC Assistant is available in English and Spanish. File income taxes online EIC questioned by IRS. File income taxes online  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. File income taxes online We will tell you what documents to send us. File income taxes online These may include: birth certificates, school records, medical records, etc. File income taxes online The process of establishing your eligibility will delay your refund. File income taxes online Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. File income taxes online A tax credit usually means more money in your pocket. File income taxes online It reduces the amount of tax you owe. File income taxes online The EIC may also give you a refund. File income taxes online How do you get the earned income credit?   To claim the EIC, you must: Qualify by meeting certain rules, and File a tax return, even if you: Do not owe any tax, Did not earn enough money to file a return, or Did not have income taxes withheld from your pay. File income taxes online When you complete your return, you can figure your EIC by using a worksheet in the instructions for Form 1040, Form 1040A, or Form 1040EZ. File income taxes online Or, if you prefer, you can let the IRS figure the credit for you. File income taxes online How will this chapter help you?   This chapter will explain the following. File income taxes online The rules you must meet to qualify for the EIC. File income taxes online How to figure the EIC. File income taxes online Useful Items - You may want to see: Publication 596 Earned Income Credit (EIC) Form (and Instructions) Schedule EIC Earned Income Credit (Qualifying Child Information) 8862 Information To Claim Earned Income Credit After Disallowance Do You Qualify for the Credit? To qualify to claim the EIC, you must first meet all of the rules explained in Part A, Rules for Everyone . File income taxes online Then you must meet the rules in Part B, Rules If You Have a Qualifying Child , or Part C, Rules If You Do Not Have a Qualifying Child . File income taxes online There is one final rule you must meet in Part D, Figuring and Claiming the EIC . File income taxes online You qualify for the credit if you meet all the rules in each part that applies to you. File income taxes online If you have a qualifying child, the rules in Parts A, B, and D apply to you. File income taxes online If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. File income taxes online Table 36-1, Earned Income Credit in a Nutshell. File income taxes online   Use Table 36–1 as a guide to Parts A, B, C, and D. File income taxes online The table is a summary of all the rules in each part. File income taxes online Do you have a qualifying child?   You have a qualifying child only if you have a child who meets the four tests described in Rule 8 and illustrated in Figure 36–1. File income taxes online If Improper Claim Made in Prior Year If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. File income taxes online You must also qualify to claim the EIC by meeting all the rules described in this chapter. File income taxes online However, if your EIC was denied or reduced as a result of a math or clerical error, do not attach Form 8862 to your next tax return. File income taxes online For example, if your arithmetic is incorrect, the IRS can correct it. File income taxes online If you do not provide a correct social security number, the IRS can deny the EIC. File income taxes online These kinds of errors are called math or clerical errors. File income taxes online If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. File income taxes online If your error was due to fraud, then you cannot claim the EIC for the next 10 years. File income taxes online More information. File income taxes online   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. File income taxes online Part A. File income taxes online Rules for Everyone This part of the chapter discusses Rules 1 through 7. File income taxes online You must meet all seven rules to qualify for the earned income credit. File income taxes 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 chapter. File income taxes online If you meet all seven rules in this part, then read either Part B or Part C (whichever applies) for more rules you must meet. File income taxes online Rule 1. File income taxes online Your AGI Must Be Less Than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. File income taxes online Adjusted gross income (AGI). File income taxes online   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). File income taxes online If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. File income taxes online Example. File income taxes online Your AGI is $38,550, you are single, and you have one qualifying child. File income taxes online You cannot claim the EIC because your AGI is not less than $37,870. File income taxes 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 income taxes online Community property. File income taxes 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 income taxes online This is different from the community property rules that apply under Rule 7 . File income taxes online Rule 2. File income taxes online 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 income taxes online Any qualifying child listed on Schedule EIC also must have a valid SSN. File income taxes online (See Rule 8 if you have a qualifying child. File income taxes 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 income taxes online An example of a federally funded benefit is Medicaid. File income taxes 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 income taxes online S. File income taxes online citizen or permanent resident, ask the SSA for a new social security card without the legend. File income taxes online U. File income taxes online S. File income taxes online citizen. File income taxes online   If you were a U. File income taxes online S. File income taxes online citizen when you received your SSN, you have a valid SSN. File income taxes online Valid for work only with INS or DHS authorization. File income taxes 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 income taxes online SSN missing or incorrect. File income taxes 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 income taxes online Other taxpayer identification number. File income taxes 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 income taxes online ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. File income taxes online No SSN. File income taxes 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 income taxes online You cannot claim the EIC. File income taxes online Getting an SSN. File income taxes 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, Application for a Social Security Card, with the SSA. File income taxes online You can get Form SS-5 online at www. File income taxes online socialsecurity. File income taxes online gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. File income taxes online Filing deadline approaching and still no SSN. File income taxes online   If the filing deadline is approaching and you still do not have an SSN, you have two choices. File income taxes online Request an automatic 6-month extension of time to file your return. File income taxes online You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. File income taxes online S. File income taxes online Individual Income Tax Return. File income taxes online For more information, see chapter 1 . File income taxes online File the return on time without claiming the EIC. File income taxes online After receiving the SSN, file an amended return (Form 1040X, Amended U. File income taxes online S. File income taxes online Individual Income Tax Return) claiming the EIC. File income taxes online Attach a filled-in Schedule EIC if you have a qualifying child. File income taxes online Table 36-1. File income taxes online Earned Income Credit in a Nutshell First, you must meet all the rules in this column. File income taxes online Second, you must meet all the rules in one of these columns, whichever applies. File income taxes online Third, you must meet the rule in this column. File income taxes online Part A. File income taxes online  Rules for Everyone Part B. File income taxes online  Rules If You Have a Qualifying Child Part C. File income taxes online  Rules If You Do Not Have a Qualifying Child Part D. File income taxes online  Figuring and Claiming the EIC 1. File income taxes online 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 income taxes online 2. File income taxes online You must have a valid social security number. File income taxes online  3. File income taxes online Your filing status cannot be “Married filing separately. File income taxes online ” 4. File income taxes online You must be a U. File income taxes online S. File income taxes online citizen or resident alien all year. File income taxes online  5. File income taxes online You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). File income taxes online  6. File income taxes online Your investment income must be $3,300 or less. File income taxes online  7. File income taxes online You must have earned income. File income taxes online 8. File income taxes online Your child must meet the relationship, age, residency, and joint return tests. File income taxes online  9. File income taxes online Your qualifying child cannot be used by more than one person to claim the EIC. File income taxes online  10. File income taxes online You cannot be a qualifying child of another person. File income taxes online 11. File income taxes online You must be at least age 25 but under age 65. File income taxes online  12. File income taxes online You cannot be the dependent of another person. File income taxes online  13. File income taxes online You cannot be a qualifying child of another person. File income taxes online  14. File income taxes online You must have lived in the United States more than half of the year. File income taxes online 15. File income taxes online 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 income taxes online Rule 3. File income taxes online Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. File income taxes online Your filing status cannot be “Married filing separately. File income taxes online ” Spouse did not live with you. File income taxes 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 income taxes online In that case, you may be able to claim the EIC. File income taxes online For detailed information about filing as head of household, see chapter 2 . File income taxes online Rule 4. File income taxes online You Must Be a U. File income taxes online S. File income taxes 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 income taxes online You can use that filing status only if one spouse is a U. File income taxes online S. File income taxes online citizen or resident alien and you choose to treat the nonresident spouse as a U. File income taxes online S. File income taxes online resident. File income taxes online If you make this choice, you and your spouse are taxed on your worldwide income. File income taxes 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 income taxes online If you need more information on making this choice, get Publication 519, U. File income taxes online S. File income taxes online Tax Guide for Aliens. File income taxes online Rule 5. File income taxes online 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 income taxes 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 income taxes online U. File income taxes online S. File income taxes online possessions are not foreign countries. File income taxes online See Publication 54, Tax Guide for U. File income taxes online S. File income taxes online Citizens and Resident Aliens Abroad, for more detailed information. File income taxes online Rule 6. File income taxes online 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 income taxes online If your investment income is more than $3,300, you cannot claim the credit. File income taxes online For most people, investment income is the total of the following amounts. File income taxes online Taxable interest (line 8a of Form 1040 or 1040A). File income taxes online Tax-exempt interest (line 8b of Form 1040 or 1040A). File income taxes online Dividend income (line 9a of Form 1040 or 1040A). File income taxes online Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). File income taxes online If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. File income taxes online However, see Rule 6 in chapter 1 of Publication 596 if: You are filing Schedule E (Form 1040), Form 4797, or Form 8814, or You are reporting income from the rental of personal property on Form 1040, line 21. File income taxes online Rule 7. File income taxes online You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. File income taxes 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 income taxes online If you are an employee, earned income includes all the taxable income you get from your employer. File income taxes online If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040. File income taxes online Earned Income Earned income includes all of the following types of income. File income taxes online Wages, salaries, tips, and other taxable employee pay. File income taxes online Employee pay is earned income only if it is taxable. File income taxes online Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. File income taxes online But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. File income taxes online Net earnings from self-employment. File income taxes online Gross income received as a statutory employee. File income taxes online Wages, salaries, and tips. File income taxes online   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. File income taxes online You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). File income taxes online Nontaxable combat pay election. File income taxes online   You can elect to include your nontaxable combat pay in earned income for the earned income credit. File income taxes online Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. File income taxes online Figure the credit with and without your nontaxable combat pay before making the election. File income taxes online   If you make the election, you must include in earned income all nontaxable combat pay you received. File income taxes online If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. File income taxes online In other words, if one of you makes the election, the other one can also make it but does not have to. File income taxes online   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. File income taxes online ” Self-employed persons and statutory employees. File income taxes online   If you are self-employed or received income as a statutory employee, you must use the Form 1040 instructions to see if you qualify to get the EIC. File income taxes 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 income taxes online Each approved form exempts certain income from social security taxes. File income taxes online Each form is discussed here in terms of what is or is not earned income for the EIC. File income taxes online Form 4361. File income taxes 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 income taxes online This includes wages, salaries, tips, and other taxable employee compensation. File income taxes online A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. File income taxes online Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. File income taxes online Examples include fees for performing marriages and honoraria for delivering speeches. File income taxes online Form 4029. File income taxes online   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. File income taxes online However, amounts you received as a self-employed individual do not count as earned income. File income taxes 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 income taxes 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 income taxes 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 income taxes 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 income taxes 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 income taxes online Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). File income taxes online Disability insurance payments. File income taxes online   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. File income taxes online It does not matter whether you have reached minimum retirement age. File income taxes 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 income taxes 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 income taxes online Do not include any of these items in your earned income. File income taxes online Earnings while an inmate. File income taxes online   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. File income taxes online This includes amounts for work performed while in a work release program or while in a halfway house. File income taxes online Workfare payments. File income taxes online   Nontaxable workfare payments are not earned income for the EIC. File income taxes 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 private sector employment is not available, or (2) community service program activities. File income taxes online Community property. File income taxes 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 income taxes 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 income taxes 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 income taxes online Nevada, Washington, and California domestic partners. File income taxes online   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. File income taxes online Your earned income for the EIC does not include any amount earned by your partner. File income taxes online Your earned income includes the entire amount you earned. File income taxes online For details, see Publication 555. File income taxes online Conservation Reserve Program (CRP) payments. File income taxes 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 income taxes online Nontaxable military pay. File income taxes online   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. File income taxes online Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). File income taxes online See Publication 3, Armed Forces' Tax Guide, for more information. File income taxes online    Combat pay. File income taxes online You can elect to include your nontaxable combat pay in earned income for the EIC. File income taxes online See Nontaxable combat pay election, earlier. File income taxes online Part B. File income taxes online Rules If You Have a Qualifying Child If you have met all of the rules in Part A , read Part B to see if you have a qualifying child. File income taxes online Part B discusses Rules 8 through 10. File income taxes online You must meet all three of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit with a qualifying child. File income taxes online You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. File income taxes online (You cannot file Form 1040EZ. File income taxes online ) You also must complete Schedule EIC and attach it to your return. File income taxes online If you meet all the rules in Part A and this part, read Part D to find out what to do next. File income taxes online If you do not meet Rule 8, you do not have a qualifying child. File income taxes online Read Part C to find out if you can get the earned income credit without a qualifying child. File income taxes online Rule 8. File income taxes online 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 income taxes online The four tests are: Relationship, Age, Residency, and Joint return. File income taxes online The four tests are illustrated in Figure 36–1. File income taxes online The paragraphs that follow contain more information about each test. File income taxes 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 income taxes online The following definitions clarify the relationship test. File income taxes online Adopted child. File income taxes online   An adopted child is always treated as your own child. File income taxes online The term “adopted child” includes a child who was lawfully placed with you for legal adoption. File income taxes online Foster child. File income taxes online   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. File income taxes online An authorized placement agency includes a state or local government agency. File income taxes online It also includes a tax-exempt organization licensed by a state. File income taxes online In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. File income taxes online Example. File income taxes 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 income taxes online Debbie is your foster child. File income taxes online 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 income taxes online    The following examples and definitions clarify the age test. File income taxes online Example 1—child not under age 19. File income taxes online Your son turned 19 on December 10. File income taxes 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 income taxes online Example 2—child not younger than you or your spouse. File income taxes online Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. File income taxes online He is not disabled. File income taxes online Both you and your spouse are 21 years old and you file a joint return. File income taxes online Your brother is not your qualifying child because he is not younger than you or your spouse. File income taxes online Example 3—child younger than your spouse but not younger than you. File income taxes online The facts are the same as in Example 2 except that your spouse is 25 years old. File income taxes online Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. File income taxes online Student defined. File income taxes 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 income taxes online The 5 calendar months need not be consecutive. File income taxes 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 income taxes online School defined. File income taxes online   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. File income taxes 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 income taxes online Vocational high school students. File income taxes 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 income taxes online Permanently and totally disabled. File income taxes online   Your child is permanently and totally disabled if both of the following apply. File income taxes online He or she cannot engage in any substantial gainful activity because of a physical or mental condition. File income taxes 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 income taxes online Residency Test Your child must have lived with you in the United States for more than half of 2013. File income taxes online The following definitions clarify the residency test. File income taxes online United States. File income taxes online   This means the 50 states and the District of Columbia. File income taxes online It does not include Puerto Rico or U. File income taxes online S. File income taxes online possessions such as Guam. File income taxes online Homeless shelter. File income taxes online   Your home can be any location where you regularly live. File income taxes online You do not need a traditional home. File income taxes 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 income taxes online Military personnel stationed outside the United States. File income taxes online    U. File income taxes online S. File income taxes 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 income taxes online Figure 36-1. File income taxes online Tests for Qualifying Child Please click here for the text description of the image. File income taxes online Qualifying child Extended active duty. File income taxes 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 income taxes 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 income taxes online Birth or death of a child. File income taxes online   A child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. File income taxes online Temporary absences. File income taxes 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 income taxes online Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. File income taxes online Kidnapped child. File income taxes 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 income taxes 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 your child's family. File income taxes online This treatment applies for all years until the child is returned. File income taxes 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 income taxes 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 income taxes online Joint Return Test To meet this test, the child cannot file a joint return for the year. File income taxes online Exception. File income taxes 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 income taxes online Example 1—child files joint return. File income taxes online You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. File income taxes online He earned $25,000 for the year. File income taxes online The couple files a joint return. File income taxes online Because your daughter and her husband filed a joint return, she is not your qualifying child. File income taxes online Example 2—child files joint return only to claim a refund of withheld tax. File income taxes 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 income taxes online They do not have a child. File income taxes online Neither is required to file a tax return. File income taxes online Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. File income taxes 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 income taxes online Example 3—child files joint return to claim American opportunity credit. File income taxes online The facts are the same as in Example 2 except no taxes were taken out of your son's pay. File income taxes 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 income taxes online Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. File income taxes online The exception to the joint return test does not apply, so your son is not your qualifying child. File income taxes online Married child. File income taxes 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 income taxes online Social security number. File income taxes online   The qualifying child must have a valid social security number (SSN) unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. File income taxes 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), which is issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. File income taxes 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 income taxes online For more information about SSNs, see Rule 2 . File income taxes online Rule 9. File income taxes online 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 income taxes online However, only one of these persons can actually treat the child as a qualifying child. File income taxes 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 income taxes online The exemption for the child. File income taxes online The child tax credit. File income taxes online Head of household filing status. File income taxes online The credit for child and dependent care expenses. File income taxes online The exclusion for dependent care benefits. File income taxes online The EIC. File income taxes online The other person cannot take any of these benefits based on this qualifying child. File income taxes online In other words, you and the other person cannot agree to divide these tax benefits between you. File income taxes online The other person cannot take any of these tax benefits unless he or she has a different qualifying child. File income taxes online The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. File income taxes online However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. File income taxes online Tiebreaker rules. File income taxes 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 income taxes online If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. File income taxes 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 income taxes 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 income taxes 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 income taxes 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 income taxes 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 income taxes 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 income taxes online See Example 8 . File income taxes 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 income taxes online See Examples 1 through 13 . File income taxes 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 Part C for people who do not have a qualifying child. File income taxes online If the other person cannot claim the EIC. File income taxes 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 income taxes online See Examples 6 and 7 . File income taxes 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. File income taxes online Examples. File income taxes 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 income taxes online Example 1. File income taxes online You and your 2-year-old son Jimmy lived with your mother all year. File income taxes online You are 25 years old, unmarried, and your AGI is $9,000. File income taxes online Your only income was $9,000 from a part-time job. File income taxes online Your mother's only income was $20,000 from her job, and her AGI is $20,000. File income taxes online Jimmy's father did not live with you or Jimmy. File income taxes online The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. File income taxes 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 income taxes online However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier for which that person qualifies). File income taxes online He is not a qualifying child of anyone else, including his father. File income taxes 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 income taxes online Example 2. File income taxes online The facts are the same as in Example 1 except your AGI is $25,000. File income taxes online Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. File income taxes online Only you can claim him. File income taxes online Example 3. File income taxes online The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. File income taxes 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 income taxes 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 income taxes online Example 4. File income taxes 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 income taxes online Only one of you can claim each child. File income taxes 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 income taxes online For example, if you claim one child, your mother can claim the other two. File income taxes online Example 5. File income taxes online The facts are the same as in Example 1 except that you are only 18 years old. File income taxes online This means you are a qualifying child of your mother. File income taxes online Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. File income taxes online Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. File income taxes 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 income taxes online Example 6. File income taxes online The facts are the same as in Example 1 except that your mother earned $50,000 from her job. File income taxes 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 income taxes online Example 7. File income taxes 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 income taxes online Your earned income is too high for you to claim the EIC. File income taxes online But your mother cannot claim the EIC either, because her AGI is not higher than yours. File income taxes online Example 8. File income taxes 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 an AGI of $30,000 on a joint return. File income taxes 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 income taxes 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 income taxes online In other words, each parent's AGI can be treated as $15,000. File income taxes online Example 9. File income taxes 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 income taxes online In August and September, Joey lived with you. File income taxes online For the rest of the year, Joey lived with your husband, who is Joey's father. File income taxes 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 income taxes 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 income taxes online You and your husband will file separate returns. File income taxes online Your husband agrees to let you treat Joey as a qualifying child. File income taxes 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 income taxes 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 income taxes online See Rule 3 . File income taxes online Example 10. File income taxes online The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. File income taxes online In this case, only your husband will be allowed to treat Joey as a qualifying child. File income taxes online This is because, during 2013, the boy lived with him longer than with you. File income taxes online You cannot claim the EIC (either with or without a qualifying child). File income taxes 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 income taxes online See Rule 3 . File income taxes online Example 11. File income taxes online You, your 5-year-old son and your son's father lived together all year. File income taxes online You and your son's father are not married. File income taxes 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 income taxes online Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. File income taxes online Neither of you had any other income. File income taxes online Your son's father agrees to let you treat the child as a qualifying child. File income taxes 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 income taxes online Example 12. File income taxes 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 income taxes online In this case, only your son's father will be allowed to treat your son as a qualifying child. File income taxes online This is because his AGI, $14,000, is more than your AGI, $12,000. File income taxes online You cannot claim the EIC (either with or without a qualifying child). File income taxes online Example 13. File income taxes online You and your 7-year-old niece, your sister's child, lived with your mother all year. File income taxes online You are 25 years old, and your AGI is $9,300. File income taxes online Your only income was from a part-time job. File income taxes online Your mother's AGI is $15,000. File income taxes online Her only income was from her job. File income taxes 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 income taxes 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 income taxes online However, only your mother can treat her as a qualifying child. File income taxes online This is because your mother's AGI, $15,000, is more than your AGI, $9,300. File income taxes online Special rule for divorced or separated parents (or parents who live apart). File income taxes 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 income taxes 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 times during the last 6 months of 2013, whether or not they are or were married. File income taxes online The child received over half of his or her support for the year from the parents. File income taxes online The child is in the custody of one or both parents for more than half of 2013. File income taxes online Either of the following statements is true. File income taxes 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 income taxes 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 income taxes 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 income taxes online  For details, see chapter 3. File income taxes online Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. File income taxes online Applying Rule 9 to divorced or separated parents (or parents who live apart). File income taxes 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 income taxes 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 income taxes 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 income taxes online Example 1. File income taxes 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 income taxes online Your AGI is $10,000. File income taxes online Your mother’s AGI is $25,000. File income taxes online Your son's father did not live with you or your son. File income taxes online Under the special rule for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. File income taxes 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 income taxes online You and your mother did not have any child care expenses or dependent care benefits. File income taxes 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 income taxes online Example 2. File income taxes 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 income taxes online Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. File income taxes online Example 3. File income taxes 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 income taxes online Your mother also claims him as a qualifying child for head of household filing status. File income taxes 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 income taxes 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 income taxes online Rule 10. File income taxes online You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. File income taxes online ) if all of the following statements are true. File income taxes online You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. File income taxes online Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). File income taxes 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 income taxes online You lived with that person in the United States for more than half of the year. File income taxes 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 income taxes online For more details about the tests to be a qualifying child, see Rule 8 . File income taxes online If you are a qualifying child of another taxpayer, you cannot claim the EIC. File income taxes 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 income taxes online Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). File income taxes online Example. File income taxes online You and your daughter lived with your mother all year. File income taxes online You are 22 years old, unmarried, and attended a trade school full time. File income taxes online You had a part-time job and earned $5,700. File income taxes online You had no other income. File income taxes online Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. File income taxes online She can claim the EIC if she meets all the other requirements. File income taxes online Because you are your mother's qualifying child, you cannot claim the EIC. File income taxes online This is so even if your mother cannot or does not claim the EIC. File income taxes online Child of person not required to file a return. File income taxes 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 income taxes online Example. File income taxes 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 income taxes online As a result, you are not your mother's qualifying child. File income taxes online You can claim the EIC if you meet all the other requirements to do so. File income taxes online   See Rule 10 in Publication 596 for additional examples. File income taxes online Part C. File income taxes online Rules If You Do Not Have a Qualifying Child Read this part if you: Do not have a qualifying child, and Have met all the rules in Part A . File income taxes online  Part C discusses Rules 11 through 14. File income taxes online You must meet all four of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit without a qualifying child. File income taxes online If you have a qualifying child, the rules in this part do not apply to you. File income taxes online You can claim the credit only if you meet all the rules in Parts A, B, and D. File income taxes online See Rule 8 to find out if you have a qualifying child. File income taxes online Rule 11. File income taxes online 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 income taxes 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 income taxes online It does not matter which spouse meets the age test, as long as one of the spouses does. File income taxes online You meet the age test if you were born after December 31, 1948, and before January 2, 1989. File income taxes 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 income taxes online If neither you nor your spouse meets the age test, you cannot claim the EIC. File income taxes online Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File income taxes online Death of spouse. File income taxes 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 income taxes online Example 1. File income taxes online You are age 28 and unmarried. File income taxes online You meet the age test. File income taxes online Example 2—spouse meets age test. File income taxes online You are married and filing a joint return. File income taxes online You are age 23 and your spouse is age 27. File income taxes online You meet the age test because your spouse is at least age 25 but under age 65. File income taxes online Example 3—spouse dies in 2013. File income taxes online You are married and filing a joint return with your spouse who died in August 2013. File income taxes online You are age 67. File income taxes online Your spouse would have become age 65 in November 2013. File income taxes online Because your spouse was under age 65 when she died, you meet the age test. File income taxes online Rule 12. File income taxes online 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 income taxes 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 income taxes online If you are not sure whether someone else can claim you (or your spouse, if filing a joint return) as a dependent, read the rules for claiming a dependent in chapter 3. File income taxes online If someone else can claim you (or your spouse, if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit. File income taxes online Example 1. File income taxes online In 2013, you were age 25, single, and living at home with your parents. File income taxes online You worked and were not a student. File income taxes online You earned $7,500. File income taxes online Your parents cannot claim you as a dependent. File income taxes 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 income taxes online You meet this rule. File income taxes online You can claim the EIC if you meet all the other requirements. File income taxes online Example 2. File income taxes online The facts are the same as in Example 1 , except that you earned $2,000. File income taxes online Your parents can claim you as a dependent but decide not to. File income taxes online You do not meet this rule. File income taxes online You cannot claim the credit because your parents could have claimed you as a dependent. File income taxes online Joint returns. File income taxes online   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. File income taxes online   However, another person may be able to claim you as a dependent if you and your spouse file a joint return only to get a refund of income tax withheld or estimated tax paid. File income taxes 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 income taxes online Example 1. File income taxes online You are 26 years old. File income taxes online You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. File income taxes online Neither you nor your wife is required to file a tax return. File income taxes online You do not have a child. File income taxes online Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. File income taxes online Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. File income taxes online They can claim exemptions for you and your wife if all the other tests to do so are met. File income taxes online Example 2. File income taxes online The facts are the same as in Example 1 except no taxes were taken out of your pay. File income taxes 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 income taxes online Because claiming the EIC is your reason for filing the return, you are not filing it only to get a refund of income tax withheld or estimated tax paid. File income taxes online Your parents cannot claim an exemption for either you or your wife. File income taxes online Rule 13. File income taxes online You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. File income taxes online ) if all of the following statements are true. File income taxes online You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. File income taxes online Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). File income taxes 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 (as defined in Rule 8 ), and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. File income taxes online You lived with that person in the United States for more than half of the year. File income taxes 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 income taxes online For more details about the tests to be a qualifying child, see Rule 8 . File income taxes online If you are a qualifying child of another taxpayer, you cannot claim the EIC. File income taxes 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 income taxes online Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File income taxes online Example. File income taxes online You lived with your mother all year. File income taxes online You are age 26, unmarried, and permanently and totally disabled. File income taxes online Your only income was from a community center where you went three days a week to answer telephones. File income taxes online You earned $5,000 for the year and provided more than half of your own support. File income taxes online Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. File income taxes online She can claim the EIC if she meets all the other requirements. File income taxes online Because you are a qualifying child of your mother, you cannot claim the EIC. File income taxes online This is so even if your mother cannot or does not claim the EIC. File income taxes online Joint returns. File income taxes online   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. File income taxes online   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return for the year only to get a refund of income tax withheld or estimated tax paid. File income taxes 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 income taxes online Child of person not required to file a return. File income taxes 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 income taxes online Example. File income taxes online You lived all year with your father. File income taxes online You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. File income taxes online You have no other income, no children, and provided more than half of your own support. File income taxes 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 income taxes online As a result, you are not your father's qualifying child. File income taxes online You can claim the EIC if you meet all the other requirements to do so. File income taxes online   See Rule 13 in Publication 596 for additional examples. File income taxes online Rule 14. File income taxes online 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 income taxes online If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File income taxes online United States. File income taxes online   This means the 50 states and the District of Columbia. File income taxes online It does not include Puerto Rico or U. File income taxes online S. File income taxes online possessions such as Guam. File income taxes online Homeless shelter. File income taxes online   Your home can be any location where you regularly live. File income taxes online You do not need a traditional home. File income taxes 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 income taxes online Military personnel stationed outside the United States. File income taxes online   U. File income taxes online S. File income taxes online military personnel stationed outside the United States on extended active duty (defined in Rule 8 ) are considered to live in the United States during that duty period for purposes of the EIC. File income taxes online Part D. File income taxes online Figuring and Claiming the EIC Read this part if you have met all the rules in Parts A and B, or all the rules in Parts A and C. File income taxes online Part D discusses Rule 15 . File income taxes online You must meet this rule, in addition to the rules in Parts A and B , or Parts A and C , to qualify for the earned income credit. File income taxes online This part of the chapter also explains how to figure the amount of your credit. File income taxes online You have two choices. File income taxes online Have the IRS figure the EIC for you. File income taxes online If you want to do this, see IRS Will Figure the EIC for You . File income taxes online Figure the EIC yourself. File income taxes online If you want to do this, see How To Figure the EIC Yourself . File income taxes online Rule 15. File income taxes online 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 income taxes online Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. File income taxes online Employee pay is earned income only if it is taxable. File income taxes online Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. File income taxes online But there is an exception for nontaxable combat pay, which you can choose to include in earned income. File income taxes online Earned income is explained in detail in Rule 7 . File income taxes online Figuring earned income. File income taxes 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 income taxes 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 income taxes 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 income taxes online You will then reduce that amount by any amount included on that line and described in the following list: Scholarship or fellowship grants not reported on a Form W-2, Inmate's income, and Pension or annuity from deferred compensation plans. File income taxes online Scholarship or fellowship grants not reported on a Form W-2. File income taxes 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 income taxes online Inmate's income. File income taxes online   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. File income taxes online This includes amounts received for work performed while in a work release program or while in a halfway house. File income taxes 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 income taxes online Pension or annuity from deferred compensation plans. File income taxes 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 income taxes 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 income taxes online This amount may be reported in box 11 of your Form W-2. File income taxes online If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. File income taxes online Clergy. File income taxes 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 reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result in the first space of the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b. File income taxes online Put “Clergy” on the dotted line next to line 64a (Form 1040). File income taxes online Church employees. File income taxes online    A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. File income taxes online If you received wages as a