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Fillable State Tax Forms

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Fillable State Tax Forms

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

Fillable state tax forms Publication 957 - Introductory Material Table of Contents Future Developments Introduction Future Developments For the latest information about developments related to Publication 957, such as legislation enacted after it was published, go to www. Fillable state tax forms irs. Fillable state tax forms gov/pub957. Fillable state tax forms Introduction The Social Security Administration (SSA) has special rules for back pay awarded by a court or government agency to enforce a worker protection statute (law). Fillable state tax forms The SSA also has rules for reporting special wage payments made to employees after they retire. Fillable state tax forms These rules enable the SSA to correctly compute an employee's benefits under the social security earnings test. Fillable state tax forms These rules are for social security coverage and benefit purposes only. Fillable state tax forms This publication, written primarily for employers, discusses back pay under a statute and special wage payments. Fillable state tax forms It also explains how to report these payments to the SSA. Fillable state tax forms For more information, visit SSA's website at www. Fillable state tax forms socialsecurity. Fillable state tax forms gov/employer. Fillable state tax forms To get a copy of Form SSA-131, Employer Report of Special Wage Payments, visit SSA's website at www. Fillable state tax forms socialsecurity. Fillable state tax forms gov/online/ssa-131. Fillable state tax forms html. Fillable state tax forms Prev  Up  Next   Home   More Online Publications