File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Form 1040 X

Irs Extension FormFree E-file Taxes State And Federal1040nr Filing OnlineIrs Forms 1040ez InstructionsFile Ez 1040 FreeIrs GovFree 1040ez Tax FilingVita Tax ProgramHow Do You Amend TaxesCan I Stillfile My 2012 Taxes OnlineIrs FreeIrs Form 1040ez Tax TablesHr Block Online TaxesTax Planning Us 1040aMilitary State Tax ExemptionsFiling Tax AmendmentWalmart Free Tax Preparation 2013Hr Block TaxesEzform2011 Tax Forms 10401040a Form To Print1040 Ez Turbo TaxH&r Block Online Filing1040 Es FormFree Irs Tax Filing 2012How To Fill Out 1040xIrs10402011 Federal Tax FormsFile Free State TaxIrs.gov 1040xH And R Block Tax EstimatorHow Can I Efile My 2012 Taxes1040ez Tax FormFree State Taxes FilingHow To Fill Out An Amended Tax ReturnFree Tax Filing Online For Military2011 Federal Tax Form 1040I Didn T File 2011 TaxesFree State Tax E FilingH&r Block Free Tax Prep

Form 1040 X

Form 1040 x Publication 525 - Additional Material Prev  Up  Next   Home   More Online Publications
Español

Where to Go for Medical Care

In non-emergency situations, your first choice should be your primary care provider (PCP). Your PCP knows your medical history and treats common ailments. Urgent care is best when you need medical attention for a non-life threatening illness quickly or after regular hours. Go to the emergency room if your illness is serious or life-threatening, such as:

  • Choking
  • Stopped breathing
  • Head injury with passing out, fainting, or confusion
  • Injury to neck or spine, especially if there is loss of feeling or inability to move
  • Electric shock or lightning strike
  • Severe burn
  • Seizure that lasts three to five minutes

MedlinePlus has more information about the differences among health care providers and facilities.

Choosing a Health Care Facility

Report cards on the Internet can help you compare healthcare facilities. Compare doctors and health care facilities at www.healthcare.gov/compare. In addition, private organizations like U.S. News and World Report and Healthgrades.com rate hospitals based on information collected from Medicare records and other sources. As of October 2012, the Affordable Care Act requires all hospitals to report performance publically.

When determining the best health care facility for you, consider these factors:

  • Does the facility accept payment from your insurance plan?
  • Does your doctor have privileges to provide treatment to patients at the facility?
  • What is the quality of the facility?
  • Does the facility specialize in services and procedures that fit with your medical needs?
  • Is the facility in an area you can travel to and from easily? Find health care facilities in your area.

Elder Care and Health Care Facilities Seniors

As people live longer, the need for services for seniors has become more important. The Eldercare Locator (www.eldercare.gov), a public service of the Administration on Aging, U.S. Department of Health and Human Services, is a nationwide service that connects older Americans and their caregivers with information on senior services. Visit www.aoa.gov/Elders_Families for a list of resources to connect older persons, caregivers, and professionals with important federal, national, and local programs.

The Joint Commission on Accreditation of Healthcare Organizations(JCAHO) accredits hospitals as well as nursing homes and other healthcare organizations. Specially trained investigators assess whether these organizations meet set standards. At qualitycheck.org, you can check on a local facility, including how it compares with others. The Joint Commission also accepts consumer complaints. You can post a complaint online.

Naming a Durable Power of Attorney for Health Care

A durable power of attorney for health care (sometimes called a durable medical power of attorney) specifies the person you've chosen to make medical decisions for you. It is activated anytime you're unconscious or unable to make medical decisions. You need to choose someone who meets the legal requirements in your state for acting as your agent. State laws vary, but most states disqualify anyone under the age of 18, your health care provider, or employees of your health care provider.

The person you name as your agent must:

  • Be willing to speak and advocate on your behalf
  • Be willing to deal with conflict among friends and family members, if it arises
  • Know you well and understand your wishes
  • Be willing to talk with you about these issues
  • Be someone you trust with your life

The Form 1040 X

Form 1040 x 5. Form 1040 x   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. Form 1040 x You may be able to reduce your federal income tax by claiming one or more of these credits. Form 1040 x Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. Form 1040 x For more information, see Publication 524, Credit for the Elderly or the Disabled. Form 1040 x You can take the credit only if you file Form 1040 or Form 1040A. Form 1040 x You cannot take the credit if you file Form 1040EZ or Form 1040NR. Form 1040 x Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Form 1040 x You are a qualified individual. Form 1040 x Your income is not more than certain limits. Form 1040 x  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Form 1040 x   Qualified Individual You are a qualified individual for this credit if you are a U. Form 1040 x S. Form 1040 x citizen or resident alien, and either of the following applies. Form 1040 x You were age 65 or older at the end of 2013. Form 1040 x You were under age 65 at the end of 2013 and all three of the following statements are true. Form 1040 x You retired on permanent and total disability (explained later). Form 1040 x You received taxable disability income for 2013. Form 1040 x On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Form 1040 x Age 65. Form 1040 x You are considered to be age 65 on the day before your 65th birthday. Form 1040 x Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Form 1040 x Figure 5-A. Form 1040 x Are You a Qualified Individual? This image is too large to be displayed in the current screen. Form 1040 x Please click the link to view the image. Form 1040 x Figure 5-A, Are you a qualified individual? U. Form 1040 x S. Form 1040 x citizen or resident alien. Form 1040 x   You must be a U. Form 1040 x S. Form 1040 x citizen or resident alien (or be treated as a resident alien) to take the credit. Form 1040 x Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Form 1040 x Exceptions. Form 1040 x   You may be able to take the credit if you are a nonresident alien who is married to a U. Form 1040 x S. Form 1040 x citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Form 1040 x S. Form 1040 x resident alien. Form 1040 x If you make that choice, both you and your spouse are taxed on your worldwide income. Form 1040 x   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Form 1040 x S. Form 1040 x citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Form 1040 x S. Form 1040 x resident alien for the entire year. Form 1040 x In that case, you may be allowed to take the credit. Form 1040 x   For information on these choices, see chapter 1 of Publication 519, U. Form 1040 x S. Form 1040 x Tax Guide for Aliens. Form 1040 x Married persons. Form 1040 x   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Form 1040 x However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Form 1040 x Head of household. Form 1040 x   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. Form 1040 x See Publication 524 and Publication 501. Form 1040 x Under age 65. Form 1040 x   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). Form 1040 x You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Form 1040 x You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. Form 1040 x   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Form 1040 x If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Form 1040 x Permanent and total disability. Form 1040 x   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Form 1040 x A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Form 1040 x See Physician's statement , later. Form 1040 x Substantial gainful activity. Form 1040 x   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Form 1040 x   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Form 1040 x   Substantial gainful activity is not work you do to take care of yourself or your home. Form 1040 x It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Form 1040 x However, doing this kind of work may show that you are able to engage in substantial gainful activity. Form 1040 x    Figure 5-B. Form 1040 x Income Limits IF your filing status is. Form 1040 x . Form 1040 x . Form 1040 x THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. Form 1040 x . Form 1040 x . Form 1040 x OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Form 1040 x . Form 1040 x . Form 1040 x single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Form 1040 x Physician's statement. Form 1040 x   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Form 1040 x   You do not have to file this statement with your tax return, but you must keep it for your records. Form 1040 x The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Form 1040 x Veterans. Form 1040 x   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Form 1040 x VA Form 21-0172 must be signed by a person authorized by the VA to do so. Form 1040 x You can get this form from your local VA regional office. Form 1040 x Physician's statement obtained in earlier year. Form 1040 x   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Form 1040 x For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Form 1040 x If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Form 1040 x   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. Form 1040 x Disability income. Form 1040 x   If you are under age 65, you must also have taxable disability income to qualify for the credit. Form 1040 x   Disability income must meet the following two requirements. Form 1040 x It must be paid under your employer's accident or health plan or pension plan. Form 1040 x It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. Form 1040 x Payments that are not disability income. Form 1040 x   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Form 1040 x Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Form 1040 x   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Form 1040 x Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Form 1040 x Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Form 1040 x Figuring the credit yourself. Form 1040 x   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Form 1040 x Next, fill out Schedule R (Form 1040A or 1040), Part III. Form 1040 x Credit figured for you. Form 1040 x   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). Form 1040 x If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Form 1040 x Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Form 1040 x The credit can be up to 35% of your expenses. Form 1040 x To qualify, you must pay these expenses so you can work or look for work. Form 1040 x If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. Form 1040 x If the correct information is not shown, the credit may be reduced or disallowed. Form 1040 x You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. Form 1040 x For more information, see Publication 503, Child and Dependent Care Expenses. Form 1040 x Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. Form 1040 x The EIC is available to persons with or without a qualifying child. Form 1040 x Credit has no effect on certain welfare benefits. Form 1040 x   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Form 1040 x These programs include the following. Form 1040 x Medicaid and supplemental security income (SSI). Form 1040 x Supplemental Nutrition Assistance Program (food stamps). Form 1040 x Low-income housing. Form 1040 x Temporary Assistance for Needy Families (TANF). Form 1040 x  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Form 1040 x Check with your local benefit coordinator to find out if your refund will affect your benefits. Form 1040 x Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. Form 1040 x The specific rules you must meet depend on whether you have a qualifying child. Form 1040 x If you have a qualifying child, the rules in Parts A, B, and D apply to you. Form 1040 x If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Form 1040 x  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. Form 1040 x You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). Form 1040 x The sections that follow provide additional information for some of the rules. Form 1040 x Adjusted gross income (AGI). Form 1040 x   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. Form 1040 x Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Form 1040 x Table 5-1. Form 1040 x Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Form 1040 x Second, you must meet all the rules in one of these columns, whichever applies. Form 1040 x Third, you must meet the rule in this column. Form 1040 x Part A. Form 1040 x  Rules for Everyone Part B. Form 1040 x  Rules If You Have a Qualifying Child Part C. Form 1040 x  Rules If You Do Not Have a Qualifying Child Part D. Form 1040 x  Figuring and Claiming the EIC 1. Form 1040 x 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 x 2. Form 1040 x You must have a valid social security number. Form 1040 x  3. Form 1040 x Your filing status cannot be “Married filing separately. Form 1040 x ” 4. Form 1040 x You must be a U. Form 1040 x S. Form 1040 x citizen or resident alien all year. Form 1040 x  5. Form 1040 x You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Form 1040 x  6. Form 1040 x Your investment income must be $3,300 or less. Form 1040 x  7. Form 1040 x You must have earned income. Form 1040 x 8. Form 1040 x Your child must meet the relationship, age, residency, and joint return tests. Form 1040 x  9. Form 1040 x Your qualifying child cannot be used by more than one person to claim the EIC. Form 1040 x  10. Form 1040 x You generally cannot be a qualifying child of another person. Form 1040 x 11. Form 1040 x You must be at least age 25 but under age 65. Form 1040 x  12. Form 1040 x You cannot be the dependent of another person. Form 1040 x  13. Form 1040 x You generally cannot be a qualifying child of another person. Form 1040 x  14. Form 1040 x You must have lived in the United States more than half of the year. Form 1040 x 15. Form 1040 x 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 x Social security number. Form 1040 x   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). Form 1040 x Any qualifying child listed on Schedule EIC also must have a valid SSN. Form 1040 x (See Qualifying child , later, if you have a qualifying child. Form 1040 x )   If your social security card (or your spouse's if you are married filing jointly) 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 x An example of a federally funded benefit is Medicaid. Form 1040 x Investment income. Form 1040 x   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Form 1040 x If your investment income is more than $3,300, you cannot claim the credit. Form 1040 x For most people, investment income is the total of the following amounts. Form 1040 x Taxable interest (line 8a of Form 1040 or 1040A). Form 1040 x Tax-exempt interest (line 8b of Form 1040 or 1040A). Form 1040 x Dividend income (line 9a of Form 1040 or 1040A). Form 1040 x Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Form 1040 x  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 x   For more information about investment income, see Publication 596, Earned Income Credit. Form 1040 x Earned income. Form 1040 x   Under Rule 7, you must have earned income to claim the EIC. Form 1040 x Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. Form 1040 x Earned income includes all of the following types of income. Form 1040 x Wages, salaries, tips, and other taxable employee pay. Form 1040 x Employee pay is earned income only if it is taxable. Form 1040 x Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Form 1040 x But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Form 1040 x Net earnings from self-employment. Form 1040 x Gross income received as a statutory employee. Form 1040 x Gross income defined. Form 1040 x   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Form 1040 x Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Form 1040 x If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Form 1040 x Self-employed persons. Form 1040 x   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. Form 1040 x If you do not, you may not get all the credit to which you are entitled. Form 1040 x Disability benefits. Form 1040 x   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 x 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 x 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 x   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Form 1040 x It does not matter whether you have reached minimum retirement age. Form 1040 x 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 x Income that is not earned income. Form 1040 x   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), 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 x Do not include any of these items in your earned income. Form 1040 x Workfare payments. Form 1040 x   Nontaxable workfare payments are not earned income for the EIC. Form 1040 x These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Form 1040 x Qualifying child. Form 1040 x   Under Rule 8, your child is a qualifying child if your child meets four tests. Form 1040 x The four tests are: Relationship, Age, Residency, and Joint return. Form 1040 x   The four tests are illustrated in Figure 5-C. Form 1040 x See Publication 596 for more information about each test. Form 1040 x Figure 5-C. Form 1040 x Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Form 1040 x . Form 1040 x . Form 1040 x 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) was . Form 1040 x . Form 1040 x . Form 1040 x Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR 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 the year, regardless of age who. Form 1040 x . Form 1040 x . Form 1040 x Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. Form 1040 x . Form 1040 x . Form 1040 x Lived with you in the United States for more than half of 2013. Form 1040 x  If the child did not live with you for the required time, see Publication 596 for more information. Form 1040 x Figuring the EIC To figure the amount of your credit, you have two choices. Form 1040 x Have the IRS figure the EIC for you. Form 1040 x If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Form 1040 x Figure the EIC yourself. Form 1040 x If you want to do this, see How To Figure the EIC Yourself in Publication 596. Form 1040 x Prev  Up  Next   Home   More Online Publications