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Fillable 1040ez

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Fillable 1040ez

Fillable 1040ez 5. Fillable 1040ez   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. Fillable 1040ez Line 2. Fillable 1040ez Lines 3a and 3b. Fillable 1040ez Lines 4a and 4b. Fillable 1040ez Line 5. Fillable 1040ez Line 6. Fillable 1040ez Line 7. Fillable 1040ez Line 9. Fillable 1040ez Line 15. Fillable 1040ez Illustrated Example of Form 5074Part I. Fillable 1040ez Part II. Fillable 1040ez Part III. Fillable 1040ez Illustrated Example of Form 8689Part I. Fillable 1040ez Part II. Fillable 1040ez Part III. Fillable 1040ez Part IV. Fillable 1040ez Use the following examples to help you complete the correct attachment to your Form 1040. Fillable 1040ez The completed form for each example is shown on the pages that follow. Fillable 1040ez Illustrated Example of Form 4563 John Black is a U. Fillable 1040ez S. Fillable 1040ez citizen, single, and under 65. Fillable 1040ez He was a bona fide resident of American Samoa during all of 2013. Fillable 1040ez John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. Fillable 1040ez S. Fillable 1040ez corporations) is more than his adjusted filing requirement for single filers under 65. Fillable 1040ez (See Filing Requirement if Possession Income Is Excluded in chapter 4. Fillable 1040ez ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. Fillable 1040ez See Bona Fide Resident of American Samoa in chapter 3. Fillable 1040ez Completing Form 4563. Fillable 1040ez   John enters his name and social security number at the top of the form. Fillable 1040ez Line 1. Fillable 1040ez   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. Fillable 1040ez Because he is still a bona fide resident, he enters “not ended” in the second blank space. Fillable 1040ez Line 2. Fillable 1040ez   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. Fillable 1040ez Lines 3a and 3b. Fillable 1040ez   He checks “No” on line 3a because no family members lived with him. Fillable 1040ez He leaves line 3b blank. Fillable 1040ez Lines 4a and 4b. Fillable 1040ez   He checks “No” on line 4a because he did not maintain a home outside American Samoa. Fillable 1040ez He leaves line 4b blank. Fillable 1040ez Line 5. Fillable 1040ez   He enters the name and address of his employer, Samoa Products Co. Fillable 1040ez It is a private American Samoa corporation. Fillable 1040ez Line 6. Fillable 1040ez   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. Fillable 1040ez That was his only trip outside American Samoa during the year. Fillable 1040ez Line 7. Fillable 1040ez   He enters the $24,000 in wages he received from Samoa Products Co. Fillable 1040ez Line 9. Fillable 1040ez   He received $220 in dividends from an American Samoa corporation, which he enters here. Fillable 1040ez He also received $10,000 of dividends from a U. Fillable 1040ez S. Fillable 1040ez corporation, but he will enter that amount only on his Form 1040 because the U. Fillable 1040ez S. Fillable 1040ez dividends do not qualify for the possession exclusion. Fillable 1040ez Line 15. Fillable 1040ez   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. Fillable 1040ez He will not enter his excluded income on Form 1040. Fillable 1040ez However, he will attach his completed Form 4563 to his Form 1040. Fillable 1040ez Illustrated Example of Form 5074 Tracy Grey is a U. Fillable 1040ez S. Fillable 1040ez citizen who is a self-employed fisheries consultant with a tax home in New York. Fillable 1040ez Her only income for 2013 was net self-employment income of $80,000. Fillable 1040ez Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. Fillable 1040ez Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. Fillable 1040ez She was not a bona fide resident of Guam during 2013. Fillable 1040ez Tracy completes Form 1040 (not illustrated), reporting her worldwide income. Fillable 1040ez Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. Fillable 1040ez All amounts reported on Form 5074 are also reported on her Form 1040. Fillable 1040ez See U. Fillable 1040ez S. Fillable 1040ez Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. Fillable 1040ez Completing Form 5074. Fillable 1040ez   Tracy enters her name and social security number at the top of the form. Fillable 1040ez Part I. Fillable 1040ez   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. Fillable 1040ez She has no other income from Guam, so the total on line 16 is $20,000. Fillable 1040ez Part II. Fillable 1040ez   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. Fillable 1040ez She enters $1,413 on line 21 and line 28. Fillable 1040ez Her adjusted gross income on line 29 is $18,587. Fillable 1040ez Part III. Fillable 1040ez   Tracy made estimated tax payments of $1,409. Fillable 1040ez She enters this amount on line 30, and again on line 34 as the total payments. Fillable 1040ez Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. Fillable 1040ez In 2013, they received $14,400 in income from the rental of a condominium they own in the U. Fillable 1040ez S. Fillable 1040ez Virgin Islands (USVI). Fillable 1040ez The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. Fillable 1040ez They were not bona fide residents of the USVI during the entire tax year. Fillable 1040ez The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). Fillable 1040ez The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. Fillable 1040ez The Morenos also complete Form 8689 to determine how much of their U. Fillable 1040ez S. Fillable 1040ez tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. Fillable 1040ez S. Fillable 1040ez Virgin Islands. Fillable 1040ez See U. Fillable 1040ez S. Fillable 1040ez Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. Fillable 1040ez The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. Fillable 1040ez At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. Fillable 1040ez The Virgin Islands Bureau of Internal Revenue will process this copy. Fillable 1040ez Completing Form 8689. Fillable 1040ez   Juan and Carla enter their names and Juan's social security number at the top of the form. Fillable 1040ez Part I. Fillable 1040ez   The Morenos enter their income from the USVI in Part I (see later). Fillable 1040ez The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. Fillable 1040ez The Morenos' total USVI income of $6,700 is entered on line 16. Fillable 1040ez Part II. Fillable 1040ez   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. Fillable 1040ez Their USVI adjusted gross income (AGI) is $6,700. Fillable 1040ez Part III. Fillable 1040ez   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). Fillable 1040ez Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. Fillable 1040ez   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. Fillable 1040ez Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. Fillable 1040ez 122) and enter that as a decimal on line 34. Fillable 1040ez They then apply that percentage to the U. Fillable 1040ez S. Fillable 1040ez tax entered on line 32 to find the amount of U. Fillable 1040ez S. Fillable 1040ez tax allocated to USVI income ($4,539 x 0. Fillable 1040ez 122 = $554), and enter that amount on line 35. Fillable 1040ez Part IV. Fillable 1040ez   Part IV is used to show payments of income tax to the USVI only. Fillable 1040ez The Morenos had no tax withheld by the U. Fillable 1040ez S. Fillable 1040ez Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. Fillable 1040ez They include this amount ($400) in the total payments on Form 1040, line 72. Fillable 1040ez On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. Fillable 1040ez The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. Fillable 1040ez   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. Fillable 1040ez They enter this amount on line 45. Fillable 1040ez They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. Fillable 1040ez The Morenos will pay their USVI tax at the same time they file the copy of their U. Fillable 1040ez S. Fillable 1040ez income tax return with the U. Fillable 1040ez S. Fillable 1040ez Virgin Islands. Fillable 1040ez This image is too large to be displayed in the current screen. Fillable 1040ez Please click the link to view the image. Fillable 1040ez Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. Fillable 1040ez Please click the link to view the image. Fillable 1040ez Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. Fillable 1040ez Please click the link to view the image. Fillable 1040ez Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications
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Responsible Parties and Nominees

Responsible Parties

All EIN applications (mail, fax, electronic) must disclose the name and Taxpayer Identification Number (SSN, ITIN, or EIN) of the true principal officer, general partner, grantor, owner or trustor. This individual or entity, which the IRS will call the “responsible party,” controls, manages, or directs the applicant entity and the disposition of its funds and assets. If there is more than one responsible party, the entity may list whichever party the entity wants the IRS to recognize as the responsible party. 

According to the Instructions for the current revision of the application, the “responsible party” is defined as follows:

For entities with shares or interests traded on a public exchange, or which are registered with the Securities and Exchange Commission, “responsible party” is (a) the principal officer, if the business is a corporation, (b) a general partner, if a partnership, (c) the owner of an entity that is disregarded as separate from its owner (disregarded entities owned by a corporation enter the corporation’s name and EIN), or (d) a grantor, owner, or trustor if a trust.

For all other entities, “responsible party” is  the person who has a level of control over, or entitlement to, the funds or assets in the entity that, as a practical matter, enables the individual, directly or indirectly, to control, manage or direct the entity and the disposition of its funds and assets. The ability to fund the entity or the entitlement to the property of the entity alone, however, without any corresponding authority to control, manage, or direct the entity (such as in the case of a minor child beneficiary), does not cause the individual to be a responsible party.

Nominees

A “nominee” is someone who is given limited authority to act on behalf of an entity, usually for a limited period of time, and usually during the formation of the entity.  The “principal officer, general partner,” etc., as defined by the IRS, is the true “responsible party” for the entity, instead of a nominee. The “responsible party” is the individual or entity that controls, manages, or directs the entity and the disposition of the entity’s funds and assets, unlike a nominee, who is given little or no authority over the entity’s assets. 

The Internal Revenue Service has become aware that nominee individuals are being listed as principal officers, general partners, grantors, owners, and trustors in the Employer Identification Number (EIN) application process. A nominee is not one of these people. Rather, nominees are temporarily authorized to act on behalf of entities during the formation process. The use of nominees in the EIN application process prevents the IRS from gathering appropriate information on entity ownership, and has been found to facilitate tax non-compliance by entities and their owners.

The IRS does not authorize the use of nominees to obtain EINs. All EIN applications (mail, fax, electronic) must disclose the name and Taxpayer Identification Number (SSN, ITIN, or EIN) of the true principal officer, general partner, grantor, owner or trustor. This individual or entity, which the IRS will call the “responsible party,” controls, manages, or directs the applicant entity and the disposition of its funds and assets.

To properly submit a Form SS-4, the form and authorization should include the name, Taxpayer Identification Number and signature of the responsible party. Third party designees filing online applications are reminded of their obligation to retain a complete signed copy of the paper Form SS-4 and signed authorization statement for each entity application filed with the IRS. Nominees do not have the authority to authorize third party designees to file Forms SS-4, and should not be listed on the Form SS-4.

If a nominee is used in the state formation process and the true responsible party has not yet been identified, the entity must identify that individual before applying for an EIN.

The IRS will continue to pursue enforcement actions to prevent the misuse of EIN applications.

If you used a nominee for the EIN Application process, visit Correcting Business Information Where a Nominee Was Used to learn how to correct your information.

Page Last Reviewed or Updated: 03-Jan-2014

The Fillable 1040ez

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