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Form 1040 Ez 2013 Instructions

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Form 1040 Ez 2013 Instructions

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

Form 1040 ez 2013 instructions Index A Additional child tax credit, Additional child tax credit. Form 1040 ez 2013 instructions Additional Medicare Tax, What's New, Useful Items - You may want to see:, Additional Medicare Tax. Form 1040 ez 2013 instructions , Additional Medicare Tax. Form 1040 ez 2013 instructions , Additional Medicare Tax. Form 1040 ez 2013 instructions , Additional Medicare Tax. Form 1040 ez 2013 instructions , Additional Medicare Tax. Form 1040 ez 2013 instructions , Additional Medicare Tax Aliens Nonresident (see specific possession) Resident (see specific possession) American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. Form 1040 ez 2013 instructions Armed forces, U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Bona fide residence, Special rule for members of the U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions Armed Forces, U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Earned income credit, Earned income credit. Form 1040 ez 2013 instructions , U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions Source of income, U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions Spouse, Special rule for civilian spouse of active duty member of the U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions , Civilian spouse of active duty member of the U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions , Civilian spouse of active duty member of the U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions , Civilian spouse of active duty member of the U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions , Civilian spouse of active duty member of the U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions , Civilian spouse of active duty member of the U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions , Civilian spouse of active duty member of the U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions Assistance (see Tax help) Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards B Bankruptcy cases, Chapter 11, Chapter 11 Bankruptcy cases. Form 1040 ez 2013 instructions Bona fide residence, Bona Fide Residence, Worldwide gross income. Form 1040 ez 2013 instructions Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. Form 1040 ez 2013 instructions Nonresident aliens, Special rule for nonresident aliens. Form 1040 ez 2013 instructions Possession, days in, Days of presence in a possession. Form 1040 ez 2013 instructions Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Student, Student U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions , days in, Days of presence in the United States. Form 1040 ez 2013 instructions Reporting change in residency status, Reporting a Change in Bona Fide Residence, Worldwide gross income. Form 1040 ez 2013 instructions Penalty for not reporting, Penalty for Not Filing Form 8898 Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Tests to meet, Bona Fide Residence U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces, Special rule for members of the U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions Year of move, Special Rules in the Year of a Move, Puerto Rico Puerto Rico, Puerto Rico C Change in residency status, reporting, Reporting a Change in Bona Fide Residence, Worldwide gross income. Form 1040 ez 2013 instructions Penalty for not reporting, Penalty for Not Filing Form 8898 Change of address, Reminders Charitable sports event, Charitable Sports Event Child tax credit, additional, Additional child tax credit. Form 1040 ez 2013 instructions Child, defined, Days of presence in a possession. Form 1040 ez 2013 instructions Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico CNMI tax return, Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. Form 1040 ez 2013 instructions Compensation for labor or personal services, Compensation for Labor or Personal Services, Pensions. Form 1040 ez 2013 instructions Alternative basis, Alternative basis. Form 1040 ez 2013 instructions Multi-year compensation, Multi-year compensation. Form 1040 ez 2013 instructions Time basis, Time basis. Form 1040 ez 2013 instructions Competent Authority Assistance, Competent Authority Assistance How to make your request, How to make your request. Form 1040 ez 2013 instructions Credit or Refund File a claim for credit or refund of any overpayment sought, Credit or Refund Credits Earned income, Reminders, Earned income credit. Form 1040 ez 2013 instructions Foreign tax, U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Government employees. Form 1040 ez 2013 instructions , Moving expense deduction. Form 1040 ez 2013 instructions , Foreign Tax Credit if Possession Income Is Excluded D Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. Form 1040 ez 2013 instructions Moving expenses U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions return, Moving expense deduction. Form 1040 ez 2013 instructions Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. Form 1040 ez 2013 instructions Standard deduction, Standard Deduction Deductions if Possession Income Is Excluded, Deductions if Possession Income Is Excluded Dispositions of certain property, special rules for, Special Rules for Gains From Dispositions of Certain Property Dividends, Dividends. Form 1040 ez 2013 instructions Double taxation, inconsistent tax treatment Mutual agreement procedure, Double Taxation E Earned income credit, Reminders, Earned income credit. Form 1040 ez 2013 instructions Effectively connected income, Effectively Connected Income Estimated tax payments, Estimated tax payments. Form 1040 ez 2013 instructions , Estimated tax payments. Form 1040 ez 2013 instructions , Estimated tax payments. Form 1040 ez 2013 instructions , Estimated tax payments. Form 1040 ez 2013 instructions , Estimated tax payments. Form 1040 ez 2013 instructions , Estimated Tax Exemptions, deduction for, Personal Exemptions Extension of time to file U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions return, Extension of Time To File USVI, Extension of time to file. Form 1040 ez 2013 instructions F Filing requirements American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. Form 1040 ez 2013 instructions CNMI, The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. Form 1040 ez 2013 instructions Guam, Guam, Double Taxation Form 5074, Form 5074. Form 1040 ez 2013 instructions Possessions, Filing Information for Individuals in Certain U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Possessions, Double Taxation Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions return, Filing Requirement if Possession Income Is Excluded USVI, The U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. Form 1040 ez 2013 instructions Form 4868, Extension of time to file. Form 1040 ez 2013 instructions Form 8689, Form 8689. Form 1040 ez 2013 instructions Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Form 1040-ES, Estimated Tax 1040-PR, Additional child tax credit. Form 1040 ez 2013 instructions 1040-SS, Self-employment tax. Form 1040 ez 2013 instructions , Additional child tax credit. Form 1040 ez 2013 instructions , Self-employment tax. Form 1040 ez 2013 instructions , Self-employment tax. Form 1040 ez 2013 instructions , Self-employment tax. Form 1040 ez 2013 instructions 1040INFO, Form 1040INFO. Form 1040 ez 2013 instructions 1040NR, Nonresident alien. Form 1040 ez 2013 instructions , Nonresident alien. Form 1040 ez 2013 instructions , Nonresident Alien (Other Than a Bona Fide Resident of the CNMI), Nonresident Alien (Other Than a Bona Fide Resident of Guam), Nonresident Alien (Other Than a Bona Fide Resident of the USVI) 1116, U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Government employees. Form 1040 ez 2013 instructions , Moving expense deduction. Form 1040 ez 2013 instructions , Foreign Tax Credit if Possession Income Is Excluded 3903, Moving expense deduction. Form 1040 ez 2013 instructions , Moving expense deduction. Form 1040 ez 2013 instructions , Moving expense deduction. Form 1040 ez 2013 instructions , Moving expense deduction. Form 1040 ez 2013 instructions , Moving expense deduction. Form 1040 ez 2013 instructions , Moving expense deduction. Form 1040 ez 2013 instructions 4563, Form 4563. Form 1040 ez 2013 instructions 4563, illustrated example, Illustrated Example of Form 4563, Line 15. Form 1040 ez 2013 instructions , 4868, Extension of time to file. Form 1040 ez 2013 instructions , Automatic 6-Month Extension 5074, Form 5074. Form 1040 ez 2013 instructions , Moving expense deduction. Form 1040 ez 2013 instructions , Form 5074. Form 1040 ez 2013 instructions , Moving expense deduction. Form 1040 ez 2013 instructions 5074, illustrated example, Illustrated Example of Form 5074, Part III. Form 1040 ez 2013 instructions , 8689, Form 8689. Form 1040 ez 2013 instructions 8689, illustrated example, Illustrated Example of Form 8689, Part IV. Form 1040 ez 2013 instructions , 8822, Reminders 8898, Reporting a Change in Bona Fide Residence, Penalty for Not Filing Form 8898 Schedule A (Form 1040), Itemized Deductions Schedule SE (Form 1040), Self-Employment Tax Free tax services, Free help with your tax return. Form 1040 ez 2013 instructions Fringe benefits, Certain fringe benefits sourced on a geographical basis. Form 1040 ez 2013 instructions G Government employees, U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions (see specific possession) Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Guam, Guam, Double Taxation Form 5074, Form 5074. Form 1040 ez 2013 instructions H Help (see Tax help) I Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investments, Investment Income, Royalties. Form 1040 ez 2013 instructions Labor or personal services, Compensation for Labor or Personal Services, Pensions. Form 1040 ez 2013 instructions Pensions, Pensions. Form 1040 ez 2013 instructions Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. Form 1040 ez 2013 instructions , Alternative basis. Form 1040 ez 2013 instructions Source of, Possession Source Income U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces, U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions income rule, U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions income rule. Form 1040 ez 2013 instructions Income from American Samoa or Puerto Rico excluded. Form 1040 ez 2013 instructions , Income from American Samoa or Puerto Rico excluded. Form 1040 ez 2013 instructions Deductions if income from American Samoa or Puerto Rico excluded, Deductions if Possession Income Is Excluded Interest income, Interest income. Form 1040 ez 2013 instructions Inventory Sales or other dispositions of, Inventory. Form 1040 ez 2013 instructions Investment income, Investment Income, Royalties. Form 1040 ez 2013 instructions IRA deduction, Individual retirement arrangement (IRA) deduction. Form 1040 ez 2013 instructions Itemized deductions, Itemized Deductions M Medical treatment, qualifying, Qualifying Medical Treatment Moving expense deduction U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions return, Moving expense deduction. Form 1040 ez 2013 instructions N Net Investment Income Tax, What's New, Useful Items - You may want to see:, Net Investment Income Tax. Form 1040 ez 2013 instructions , Net Investment Income Tax. Form 1040 ez 2013 instructions , Net Investment Income Tax Nonresident alien (see specific possession) Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation P Paying your taxes, Paying Your Taxes Penalty Failure to report change in residency status, Penalty for Not Filing Form 8898 Pension income, Pensions. Form 1040 ez 2013 instructions Permanent home, Permanent home. Form 1040 ez 2013 instructions Personal exemptions, deduction for, Personal Exemptions Personal property Sales or other dispositions of, Personal property. Form 1040 ez 2013 instructions Personal service income, Compensation for Labor or Personal Services, Pensions. Form 1040 ez 2013 instructions Possession source income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. Form 1040 ez 2013 instructions Labor or personal services, Compensation for Labor or Personal Services, Pensions. Form 1040 ez 2013 instructions Pensions, Pensions. Form 1040 ez 2013 instructions Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. Form 1040 ez 2013 instructions , Alternative basis. Form 1040 ez 2013 instructions U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces, U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions income rule, U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions income rule. Form 1040 ez 2013 instructions Possessions, list of, Introduction Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. Form 1040 ez 2013 instructions Nonresident aliens, Special rule for nonresident aliens. Form 1040 ez 2013 instructions Possession, days in, Days of presence in a possession. Form 1040 ez 2013 instructions Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Permanent home, Permanent home. Form 1040 ez 2013 instructions Student, Student U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions , days in, Days of presence in the United States. Form 1040 ez 2013 instructions Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Additional child tax credit, Additional child tax credit. Form 1040 ez 2013 instructions Bona fide residence Year of move, Puerto Rico Q Qualifying medical treatment, Qualifying Medical Treatment R Real property Sales or other dispositions of, Real property. Form 1040 ez 2013 instructions Reminders Earned income credit (EIC). Form 1040 ez 2013 instructions , Reminders Electronic filing. Form 1040 ez 2013 instructions , Reminders Rental income, Rental income. Form 1040 ez 2013 instructions Resident alien (see specific possession) Royalty income, Royalties. Form 1040 ez 2013 instructions S Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Self-employment tax U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions return, Self-Employment Tax Self-employment tax deduction, Self-employment tax deduction. Form 1040 ez 2013 instructions Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. Form 1040 ez 2013 instructions , Alternative basis. Form 1040 ez 2013 instructions Significant connection, Significant Connection, Source of income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. Form 1040 ez 2013 instructions Labor or personal services, Compensation for Labor or Personal Services, Pensions. Form 1040 ez 2013 instructions Pensions, Pensions. Form 1040 ez 2013 instructions Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. Form 1040 ez 2013 instructions , Alternative basis. Form 1040 ez 2013 instructions U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces, U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions income rule, U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions income rule. Form 1040 ez 2013 instructions Special rules for filing (see specific possession) Special rules for gains from dispositions of certain property, Special Rules for Gains From Dispositions of Certain Property Sports event, charitable, Charitable Sports Event Standard deduction, Standard Deduction Statement of Specified Foreign Financial Assets, Form 8938,, Reminders Student, Student T Tables U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions filing requirements for most taxpayers (Table 4-1), U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions source of income (Table 2-1), Table 2-1. Form 1040 ez 2013 instructions General Rules for Determining U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Source of Income Tax help, How To Get Tax Help Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Taxpayer Clinics, Low Income Taxpayer Clinics, Low Income Taxpayer Clinics (LITCs). Form 1040 ez 2013 instructions TTY/TDD information, How To Get Tax Help U U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces Bona fide residence, Special rule for members of the U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions Earned income credit, Earned income credit. Form 1040 ez 2013 instructions , U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions Source of income, U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions Spouse, Special rule for civilian spouse of active duty member of the U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions , Civilian spouse of active duty member of the U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions , Civilian spouse of active duty member of the U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions , Civilian spouse of active duty member of the U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions , Civilian spouse of active duty member of the U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions , Civilian spouse of active duty member of the U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions , Civilian spouse of active duty member of the U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Armed Forces. Form 1040 ez 2013 instructions U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Government employees (see specific possession) U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions income rule, U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions income rule. Form 1040 ez 2013 instructions U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions return with excluded income, Deductions if Possession Income Is Excluded U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions return, possession income excluded on, Special Rules for Completing Your U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Tax Return, Foreign Tax Credit if Possession Income Is Excluded Credits Earned income credit, Earned income credit. Form 1040 ez 2013 instructions Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. Form 1040 ez 2013 instructions Itemized deductions, Itemized Deductions Moving expenses, Moving expense deduction. Form 1040 ez 2013 instructions Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. Form 1040 ez 2013 instructions Standard deduction, Standard Deduction U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions taxation of possession income, to get information on, Introduction U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Virgin Islands (USVI), The U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. Form 1040 ez 2013 instructions Form 4868, Extension of time to file. Form 1040 ez 2013 instructions Form 8689, Form 8689. Form 1040 ez 2013 instructions V Virgin Islands, U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions , The U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions Virgin Islands, Double Taxation W When to file U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions return, When To File, Extension beyond 2 months. Form 1040 ez 2013 instructions Where To File U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions return, Where To File Which return to file (see specific possession) Who must file U. Form 1040 ez 2013 instructions S. Form 1040 ez 2013 instructions return, Filing Requirement if Possession Income Is Excluded Prev  Up     Home   More Online Publications