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H 7 R Block Free File

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H 7 R Block Free File

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The H 7 R Block Free File

H 7 r block free file Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. H 7 r block free file S. H 7 r block free file Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. H 7 r block free file You must meet all seven rules to qualify for the earned income credit. H 7 r block free file If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. H 7 r block free file If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. H 7 r block free file Rule 1—Adjusted Gross Income (AGI) Limits Your adjusted gross income (AGI) must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. H 7 r block free file Adjusted gross income (AGI). H 7 r block free file   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. H 7 r block free file   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. H 7 r block free file You do not need to read the rest of this publication. H 7 r block free file Example—AGI is more than limit. H 7 r block free file Your AGI is $38,550, you are single, and you have one qualifying child. H 7 r block free file You cannot claim the EIC because your AGI is not less than $37,870. H 7 r block free file 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. H 7 r block free file Community property. H 7 r block free file   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. H 7 r block free file This is different from the community property rules that apply under Rule 7. H 7 r block free file Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). H 7 r block free file Any qualifying child listed on Schedule EIC also must have a valid SSN. H 7 r block free file (See Rule 8 if you have a qualifying child. H 7 r block free file ) 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. H 7 r block free file An example of a federally funded benefit is Medicaid. H 7 r block free file 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. H 7 r block free file S. H 7 r block free file citizen or permanent resident, ask the SSA for a new social security card without the legend. H 7 r block free file If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. H 7 r block free file S. H 7 r block free file Individual Income Tax Return, to claim the EIC. H 7 r block free file U. H 7 r block free file S. H 7 r block free file citizen. H 7 r block free file   If you were a U. H 7 r block free file S. H 7 r block free file citizen when you received your SSN, you have a valid SSN. H 7 r block free file Valid for work only with INS authorization or DHS authorization. H 7 r block free file   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. H 7 r block free file SSN missing or incorrect. H 7 r block free file   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. H 7 r block free file Other taxpayer identification number. H 7 r block free file   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). H 7 r block free file ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. H 7 r block free file No SSN. H 7 r block free file   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). H 7 r block free file You cannot claim the EIC. H 7 r block free file Getting an SSN. H 7 r block free file   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5 with the SSA. H 7 r block free file You can get Form SS-5 online at www. H 7 r block free file socialsecurity. H 7 r block free file gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. H 7 r block free file Filing deadline approaching and still no SSN. H 7 r block free file   If the filing deadline is approaching and you still do not have an SSN, you have two choices. H 7 r block free file Request an automatic 6-month extension of time to file your return. H 7 r block free file You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. H 7 r block free file S. H 7 r block free file Individual Income Tax Return. H 7 r block free file For more information, see the instructions for Form 4868. H 7 r block free file File the return on time without claiming the EIC. H 7 r block free file After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. H 7 r block free file Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. H 7 r block free file Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. H 7 r block free file Your filing status cannot be “Married filing separately. H 7 r block free file ” Spouse did not live with you. H 7 r block free file   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. H 7 r block free file In that case, you may be able to claim the EIC. H 7 r block free file For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. H 7 r block free file Rule 4—You Must Be a U. H 7 r block free file S. H 7 r block free file 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. H 7 r block free file You can use that filing status only if one spouse is a U. H 7 r block free file S. H 7 r block free file citizen or resident alien and you choose to treat the nonresident spouse as a U. H 7 r block free file S. H 7 r block free file resident. H 7 r block free file If you make this choice, you and your spouse are taxed on your worldwide income. H 7 r block free file If you need more information on making this choice, get Publication 519, U. H 7 r block free file S. H 7 r block free file Tax Guide for Aliens. H 7 r block free file 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). H 7 r block free file Rule 5—You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. H 7 r block free file You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. H 7 r block free file U. H 7 r block free file S. H 7 r block free file possessions are not foreign countries. H 7 r block free file See Publication 54, Tax Guide for U. H 7 r block free file S. H 7 r block free file Citizens and Resident Aliens Abroad, for more detailed information. H 7 r block free file Rule 6—Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. H 7 r block free file If your investment income is more than $3,300, you cannot claim the credit. H 7 r block free file Form 1040EZ. H 7 r block free file   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. H 7 r block free file Form 1040A. H 7 r block free file   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. H 7 r block free file Form 1040. H 7 r block free file   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. H 7 r block free file    Worksheet 1. H 7 r block free file Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. H 7 r block free file Interest and Dividends         1. H 7 r block free file Enter any amount from Form 1040, line 8a 1. H 7 r block free file   2. H 7 r block free file Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. H 7 r block free file   3. H 7 r block free file Enter any amount from Form 1040, line 9a 3. H 7 r block free file   4. H 7 r block free file Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. H 7 r block free file (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. H 7 r block free file ) 4. H 7 r block free file   Capital Gain Net Income         5. H 7 r block free file Enter the amount from Form 1040, line 13. H 7 r block free file If the amount on that line is a loss, enter -0- 5. H 7 r block free file       6. H 7 r block free file Enter any gain from Form 4797, Sales of Business Property, line 7. H 7 r block free file If the amount on that line is a loss, enter -0-. H 7 r block free file (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. H 7 r block free file ) 6. H 7 r block free file       7. H 7 r block free file Substract line 6 of this worksheet from line 5 of this worksheet. H 7 r block free file (If the result is less than zero, enter -0-. H 7 r block free file ) 7. H 7 r block free file   Royalties and Rental Income From Personal Property         8. H 7 r block free file Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. H 7 r block free file       9. H 7 r block free file Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. H 7 r block free file       10. H 7 r block free file Subtract the amount on line 9 of this worksheet from the amount on line 8. H 7 r block free file (If the result is less than zero, enter -0-. H 7 r block free file ) 10. H 7 r block free file   Passive Activities         11. H 7 r block free file Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. H 7 r block free file (g)), 34a (col. H 7 r block free file (d)), or 40). H 7 r block free file (See instructions below for lines 11 and 12. H 7 r block free file ) 11. H 7 r block free file       12. H 7 r block free file Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. H 7 r block free file (f)), 34b (col. H 7 r block free file (c)), or 40). H 7 r block free file (See instructions below for lines 11 and 12. H 7 r block free file ) 12. H 7 r block free file       13. H 7 r block free file Combine the amounts on lines 11 and 12 of this worksheet. H 7 r block free file (If the result is less than zero, enter -0-. H 7 r block free file ) 13. H 7 r block free file   14. H 7 r block free file Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. H 7 r block free file Enter the total. H 7 r block free file This is your investment income 14. H 7 r block free file   15. H 7 r block free file Is the amount on line 14 more than $3,300? ❑ Yes. H 7 r block free file You cannot take the credit. H 7 r block free file  ❑ No. H 7 r block free file Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). H 7 r block free file       Instructions for lines 11 and 12. H 7 r block free file In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. H 7 r block free file To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. H 7 r block free file If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. H 7 r block free file Worksheet 2. H 7 r block free file Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. H 7 r block free file Note. H 7 r block free file Fill out a separate Worksheet 2 for each Form 8814. H 7 r block free file     1. H 7 r block free file Enter the amount from Form 8814, line 2a 1. H 7 r block free file   2. H 7 r block free file Enter the amount from Form 8814, line 2b 2. H 7 r block free file   3. H 7 r block free file Subtract line 2 from line 1 3. H 7 r block free file   4. H 7 r block free file Enter the amount from Form 8814, line 1a 4. H 7 r block free file   5. H 7 r block free file Add lines 3 and 4 5. H 7 r block free file   6. H 7 r block free file Enter the amount of the child's Alaska Permanent Fund dividend 6. H 7 r block free file   7. H 7 r block free file Divide line 6 by line 5. H 7 r block free file Enter the result as a decimal (rounded to at least three places) 7. H 7 r block free file   8. H 7 r block free file Enter the amount from Form 8814, line 12 8. H 7 r block free file   9. H 7 r block free file Multiply line 7 by line 8 9. H 7 r block free file   10. H 7 r block free file Subtract line 9 from line 8. H 7 r block free file Enter the result on line 4 of Worksheet 1 10. H 7 r block free file     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. H 7 r block free file )     Example—completing Worksheet 2. H 7 r block free file Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. H 7 r block free file You choose to report this income on your return. H 7 r block free file You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. H 7 r block free file After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. H 7 r block free file On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. H 7 r block free file 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. H 7 r block free file You then enter $200 on line 4 of Worksheet 1. H 7 r block free file Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. H 7 r block free file If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. H 7 r block free file If you are an employee, earned income includes all the taxable income you get from your employer. H 7 r block free file Rule 15 has information that will help you figure the amount of your earned income. H 7 r block free file If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. H 7 r block free file Earned Income Earned income includes all of the following types of income. H 7 r block free file Wages, salaries, tips, and other taxable employee pay. H 7 r block free file Employee pay is earned income only if it is taxable. H 7 r block free file Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. H 7 r block free file But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. H 7 r block free file Net earnings from self-employment. H 7 r block free file Gross income received as a statutory employee. H 7 r block free file Wages, salaries, and tips. H 7 r block free file    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. H 7 r block free file You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). H 7 r block free file Nontaxable combat pay election. H 7 r block free file   You can elect to include your nontaxable combat pay in earned income for the earned income credit. H 7 r block free file The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. H 7 r block free file Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. H 7 r block free file For details, see Nontaxable combat pay in chapter 4. H 7 r block free file Net earnings from self-employment. H 7 r block free file   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. H 7 r block free file Minister's housing. H 7 r block free file   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. H 7 r block free file For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). H 7 r block free file Statutory employee. H 7 r block free file   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. H 7 r block free file You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). H 7 r block free file Strike benefits. H 7 r block free file   Strike benefits paid by a union to its members are earned income. H 7 r block free file 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. H 7 r block free file Each approved form exempts certain income from social security taxes. H 7 r block free file Each form is discussed here in terms of what is or is not earned income for the EIC. H 7 r block free file Form 4361. H 7 r block free file   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. H 7 r block free file This includes wages, salaries, tips, and other taxable employee compensation. H 7 r block free file A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. H 7 r block free file Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. H 7 r block free file Examples include fees for performing marriages and honoraria for delivering speeches. H 7 r block free file Form 4029. H 7 r block free file   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. H 7 r block free file However, amounts you received as a self-employed individual do not count as earned income. H 7 r block free file Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. H 7 r block free file 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. H 7 r block free file Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. H 7 r block free file You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. H 7 r block free file Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. H 7 r block free file Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. H 7 r block free file Disability insurance payments. H 7 r block free file   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. H 7 r block free file It does not matter whether you have reached minimum retirement age. H 7 r block free file If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. H 7 r block free file ” 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. H 7 r block free file Do not include any of these items in your earned income. H 7 r block free file Earnings while an inmate. H 7 r block free file   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. H 7 r block free file This includes amounts for work performed while in a work release program or while in a halfway house. H 7 r block free file Workfare payments. H 7 r block free file   Nontaxable workfare payments are not earned income for the EIC. H 7 r block free file 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. H 7 r block free file Community property. H 7 r block free file   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. H 7 r block free file That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. H 7 r block free file 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. H 7 r block free file Nevada, Washington, and California domestic partners. H 7 r block free file   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. H 7 r block free file Your earned income for the EIC does not include any amount earned by your partner. H 7 r block free file Your earned income includes the entire amount you earned. H 7 r block free file For details, see Publication 555. H 7 r block free file Conservation Reserve Program (CRP) payments. H 7 r block free file   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. H 7 r block free file Nontaxable military pay. H 7 r block free file   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. H 7 r block free file Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). H 7 r block free file See Publication 3, Armed Forces' Tax Guide, for more information. H 7 r block free file    Combat pay. H 7 r block free file You can elect to include your nontaxable combat pay in earned income for the EIC. H 7 r block free file See Nontaxable combat pay in chapter 4. H 7 r block free file Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. H 7 r block free file This chapter discusses Rules 8 through 10. H 7 r block free file You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. H 7 r block free file You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. H 7 r block free file (You cannot file Form 1040EZ. H 7 r block free file ) You also must complete Schedule EIC and attach it to your return. H 7 r block free file If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. H 7 r block free file No qualifying child. H 7 r block free file   If you do not meet Rule 8, you do not have a qualifying child. H 7 r block free file Read chapter 3 to find out if you can get the earned income credit without a qualifying child. H 7 r block free file Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. H 7 r block free file The fours tests are: Relationship, Age, Residency, and Joint return. H 7 r block free file The four tests are illustrated in Figure 1. H 7 r block free file The paragraphs that follow contain more information about each test. H 7 r block free file 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). H 7 r block free file The following definitions clarify the relationship test. H 7 r block free file Adopted child. H 7 r block free file   An adopted child is always treated as your own child. H 7 r block free file The term “adopted child” includes a child who was lawfully placed with you for legal adoption. H 7 r block free file Foster child. H 7 r block free file   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. H 7 r block free file (An authorized placement agency includes a state or local government agency. H 7 r block free file It also includes a tax-exempt organization licensed by a state. H 7 r block free file In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. H 7 r block free file ) Example. H 7 r block free file 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. H 7 r block free file Debbie is your foster child. H 7 r block free file Figure 1. H 7 r block free file Tests for Qualifying Child Please click here for the text description of the image. H 7 r block free file Conditions for Qualifying Child Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly, or Permanently and totally disabled at any time during 2013, regardless of age. H 7 r block free file The following examples and definitions clarify the age test. H 7 r block free file Example 1—child not under age 19. H 7 r block free file Your son turned 19 on December 10. H 7 r block free file 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. H 7 r block free file Example 2—child not younger than you or your spouse. H 7 r block free file Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. H 7 r block free file He is not disabled. H 7 r block free file Both you and your spouse are 21 years old, and you file a joint return. H 7 r block free file Your brother is not your qualifying child because he is not younger than you or your spouse. H 7 r block free file Example 3—child younger than your spouse but not younger than you. H 7 r block free file The facts are the same as in Example 2 except that your spouse is 25 years old. H 7 r block free file Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. H 7 r block free file Student defined. H 7 r block free file   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. H 7 r block free file   The 5 calendar months need not be consecutive. H 7 r block free file   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. H 7 r block free file School defined. H 7 r block free file   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. H 7 r block free file However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. H 7 r block free file Vocational high school students. H 7 r block free file   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. H 7 r block free file Permanently and totally disabled. H 7 r block free file   Your child is permanently and totally disabled if both of the following apply. H 7 r block free file He or she cannot engage in any substantial gainful activity because of a physical or mental condition. H 7 r block free file A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. H 7 r block free file Residency Test Your child must have lived with you in the United States for more than half of 2013. H 7 r block free file The following definitions clarify the residency test. H 7 r block free file United States. H 7 r block free file   This means the 50 states and the District of Columbia. H 7 r block free file It does not include Puerto Rico or U. H 7 r block free file S. H 7 r block free file possessions such as Guam. H 7 r block free file Homeless shelter. H 7 r block free file   Your home can be any location where you regularly live. H 7 r block free file You do not need a traditional home. H 7 r block free file 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. H 7 r block free file Military personnel stationed outside the United States. H 7 r block free file   U. H 7 r block free file S. H 7 r block free file 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. H 7 r block free file Extended active duty. H 7 r block free file   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. H 7 r block free file 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. H 7 r block free file Birth or death of child. H 7 r block free file    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. H 7 r block free file Temporary absences. H 7 r block free file   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. H 7 r block free file Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. H 7 r block free file Kidnapped child. H 7 r block free file   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. H 7 r block free file The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. H 7 r block free file This treatment applies for all years until the child is returned. H 7 r block free file 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. H 7 r block free file   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. H 7 r block free file Joint Return Test To meet this test, the child cannot file a joint return for the year. H 7 r block free file Exception. H 7 r block free file   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. H 7 r block free file Example 1—child files joint return. H 7 r block free file You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. H 7 r block free file He earned $25,000 for the year. H 7 r block free file The couple files a joint return. H 7 r block free file Because your daughter and her husband file a joint return, she is not your qualifying child. H 7 r block free file Example 2—child files joint return to get refund of tax withheld. H 7 r block free file Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. H 7 r block free file They do not have a child. H 7 r block free file Neither is required to file a tax return. H 7 r block free file Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. H 7 r block free file The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. H 7 r block free file Example 3—child files joint return to claim American opportunity credit. H 7 r block free file The facts are the same as in Example 2 except no taxes were taken out of your son's pay. H 7 r block free file 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. H 7 r block free file Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. H 7 r block free file The exception to the joint return test does not apply, so your son is not your qualifying child. H 7 r block free file Married child. H 7 r block free file   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. H 7 r block free file    Social security number. H 7 r block free file Your qualifying child must have a valid social security number (SSN), unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. H 7 r block free file You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. H 7 r block free file   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. H 7 r block free file For more information about SSNs, see Rule 2. H 7 r block free file Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. H 7 r block free file However, only one of these persons can actually treat the child as a qualifying child. H 7 r block free file 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). H 7 r block free file The exemption for the child. H 7 r block free file The child tax credit. H 7 r block free file Head of household filing status. H 7 r block free file The credit for child and dependent care expenses. H 7 r block free file The exclusion for dependent care benefits. H 7 r block free file The EIC. H 7 r block free file The other person cannot take any of these benefits based on this qualifying child. H 7 r block free file In other words, you and the other person cannot agree to divide these tax benefits between you. H 7 r block free file The other person cannot take any of these tax benefits unless he or she has a different qualifying child. H 7 r block free file The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. H 7 r block free file However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. H 7 r block free file Tiebreaker rules. H 7 r block free file   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. H 7 r block free file If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file See Example 8. H 7 r block free file   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. H 7 r block free file See Examples 1 through 13. H 7 r block free file   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in chapter 3 for people who do not have a qualifying child. H 7 r block free file If the other person cannot claim the EIC. H 7 r block free file   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. H 7 r block free file See Examples 6 and 7. H 7 r block free file But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier in this chapter. H 7 r block free file Examples. H 7 r block free file    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. H 7 r block free file Example 1—child lived with parent and grandparent. H 7 r block free file You and your 2-year-old son Jimmy lived with your mother all year. H 7 r block free file You are 25 years old, unmarried, and your AGI is $9,000. H 7 r block free file Your only income was $9,000 from a part-time job. H 7 r block free file Your mother's only income was $20,000 from her job, and her AGI is $20,000. H 7 r block free file Jimmy's father did not live with you or Jimmy. H 7 r block free file The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. H 7 r block free file 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. H 7 r block free file However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). H 7 r block free file He is not a qualifying child of anyone else, including his father. H 7 r block free file 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). H 7 r block free file Example 2—parent has higher AGI than grandparent. H 7 r block free file The facts are the same as in Example 1 except your AGI is $25,000. H 7 r block free file Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. H 7 r block free file Only you can claim him. H 7 r block free file Example 3—two persons claim same child. H 7 r block free file The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file Example 4—qualifying children split between two persons. H 7 r block free file 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. H 7 r block free file Only one of you can claim each child. H 7 r block free file However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. H 7 r block free file For example, if you claim one child, your mother can claim the other two. H 7 r block free file Example 5—taxpayer who is a qualifying child. H 7 r block free file The facts are the same as in Example 1 except that you are only 18 years old. H 7 r block free file This means you are a qualifying child of your mother. H 7 r block free file Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. H 7 r block free file Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. H 7 r block free file 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. H 7 r block free file Example 6—grandparent with too much earned income to claim EIC. H 7 r block free file The facts are the same as in Example 1 except that your mother earned $50,000 from her job. H 7 r block free file Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. H 7 r block free file Example 7—parent with too much earned income to claim EIC. H 7 r block free file The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. H 7 r block free file Your earned income is too high for you to claim the EIC. H 7 r block free file But your mother cannot claim the EIC either, because her AGI is not higher than yours. H 7 r block free file Example 8—child lived with both parents and grandparent. H 7 r block free file The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have AGI of $30,000 on a joint return. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file In other words, each parent's AGI can be treated as $15,000. H 7 r block free file Example 9—separated parents. H 7 r block free file You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. H 7 r block free file In August and September, Joey lived with you. H 7 r block free file For the rest of the year, Joey lived with your husband, who is Joey's father. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file You and your husband will file separate returns. H 7 r block free file Your husband agrees to let you treat Joey as a qualifying child. H 7 r block free file 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. H 7 r block free file However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. H 7 r block free file See Rule 3. H 7 r block free file Example 10—separated parents claim same child. H 7 r block free file The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. H 7 r block free file In this case, only your husband will be allowed to treat Joey as a qualifying child. H 7 r block free file This is because, during 2013, the boy lived with him longer than with you. H 7 r block free file You cannot claim the EIC (either with or without a qualifying child). H 7 r block free file 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. H 7 r block free file See Rule 3. H 7 r block free file Example 11—unmarried parents. H 7 r block free file You, your 5-year-old son, and your son's father lived together all year. H 7 r block free file You and your son's father are not married. H 7 r block free file 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. H 7 r block free file Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. H 7 r block free file Neither of you had any other income. H 7 r block free file Your son's father agrees to let you treat the child as a qualifying child. H 7 r block free file 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. H 7 r block free file Example 12—unmarried parents claim same child. H 7 r block free file 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. H 7 r block free file In this case, only your son's father will be allowed to treat your son as a qualifying child. H 7 r block free file This is because his AGI, $14,000, is more than your AGI, $12,000. H 7 r block free file You cannot claim the EIC (either with or without a qualifying child). H 7 r block free file Example 13—child did not live with a parent. H 7 r block free file You and your 7-year-old niece, your sister's child, lived with your mother all year. H 7 r block free file You are 25 years old, and your AGI is $9,300. H 7 r block free file Your only income was from a part-time job. H 7 r block free file Your mother's AGI is $15,000. H 7 r block free file Her only income was from her job. H 7 r block free file Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. H 7 r block free file 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. H 7 r block free file However, only your mother can treat her as a qualifying child. H 7 r block free file This is because your mother's AGI, $15,000, is more than your AGI, $9,300. H 7 r block free file Special rule for divorced or separated parents (or parents who live apart). H 7 r block free file   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. H 7 r block free file The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all time during the last 6 months of 2013, whether or not they are or were married. H 7 r block free file The child received over half of his or her support for the year from the parents. H 7 r block free file The child is in the custody of one or both parents for more than half of 2013. H 7 r block free file Either of the following statements is true. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file For details, see Publication 501. H 7 r block free file Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. H 7 r block free file Applying Rule 9 to divorced or separated parents (or parents who live apart). H 7 r block free file   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. H 7 r block free file 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. H 7 r block free file 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. H 7 r block free file Example 1. H 7 r block free file You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. H 7 r block free file Your AGI is $10,000. H 7 r block free file Your mother’s AGI is $25,000. H 7 r block free file Your son's father did not live with you or your son. H 7 r block free file Under the Special rule for divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. H 7 r block free file 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. H 7 r block free file You and your mother did not have any child care expenses or dependent care benefits. H 7 r block free file 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. H 7 r block free file Example 2. H 7 r block free file The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. H 7 r block free file Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. H 7 r block free file Example 3. H 7 r block free file 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. H 7 r block free file Your mother also claims him as a qualifying child for head of household filing status. H 7 r block free file You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. H 7 r block free file The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. H 7 r block free file Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. H 7 r block free file ) if all of the following statements are true. H 7 r block free file You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. H 7 r block free file Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. H 7 r block free file 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. H 7 r block free file You lived with that person in the United States for more than half of the year. H 7 r block free file 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). H 7 r block free file For more details about the tests to be a qualifying child, see Rule 8. H 7 r block free file If you are a qualifying child of another taxpayer, you cannot claim the EIC. H 7 r block free file 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. H 7 r block free file Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). H 7 r block free file Example. H 7 r block free file You and your daughter lived with your mother all year. H 7 r block free file You are 22 years old, unmarried, and attended a trade school full time. H 7 r block free file You had a part-time job and earned $5,700. H 7 r block free file You had no other income. H 7 r block free file Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. H 7 r block free file She can claim the EIC if she meets all the other requirements. H 7 r block free file Because you are your mother's qualifying child, you cannot claim the EIC. H 7 r block free file This is so even if your mother cannot or does not claim the EIC. H 7 r block free file Child of person not required to file a return. H 7 r block free file   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. H 7 r block free file Example 1—return not required. H 7 r block free file 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. H 7 r block free file As a result, you are not your mother's qualifying child. H 7 r block free file You can claim the EIC if you meet all the other requirements to do so. H 7 r block free file Example 2—return filed to get refund of tax withheld. H 7 r block free file The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. H 7 r block free file She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. H 7 r block free file As a result, you are not your mother's qualifying child. H 7 r block free file You can claim the EIC if you meet all the other requirements to do so. H 7 r block free file Example 3—return filed to get EIC. H 7 r block free file The facts are the same as in Example 2 except your mother claimed the EIC on her return. H 7 r block free file Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. H 7 r block free file As a result, you are your mother's qualifying child. H 7 r block free file You cannot claim the EIC. H 7 r block free file Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. H 7 r block free file This chapter discusses Rules 11 through 14. H 7 r block free file You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. H 7 r block free file You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. H 7 r block free file If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. H 7 r block free file If you have a qualifying child. H 7 r block free file   If you meet Rule 8, you have a qualifying child. H 7 r block free file If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. H 7 r block free file Rule 11—You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. H 7 r block free file 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. H 7 r block free file It does not matter which spouse meets the age test, as long as one of the spouses does. H 7 r block free file You meet the age test if you were born after December 31, 1948, and before January 2, 1989. H 7 r block free file 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. H 7 r block free file If neither you nor your spouse meets the age test, you cannot claim the EIC. H 7 r block free file Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). H 7 r block free file Death of spouse. H 7 r block free file   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. H 7 r block free file Example 1. H 7 r block free file You are age 28 and unmarried. H 7 r block free file You meet the age test. H 7 r block free file Example 2—spouse meets age test. H 7 r block free file You are married and filing a joint return. H 7 r block free file You are age 23 and your spouse is age 27. H 7 r block free file You meet the age test because your spouse is at least age 25 but under age 65. H 7 r block free file Example 3—spouse dies in 2013. H 7 r block free file You are married and filing a joint return with your spouse who died in August 2013. H 7 r block free file You are age 67. H 7 r block free file Your spouse would have become age 65 in November 2013. H 7 r block free file Because your spouse was under age 65 when she died, you meet the age test. H 7 r block free file Rule 12—You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. H 7 r block free file 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. H 7 r block free file If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. H 7 r block free file If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. H 7 r block free file Example 1. H 7 r block free file In 2013, you were age 25, single, and living at home with your parents. H 7 r block free file You worked and were not a student. H 7 r block free file You earned $7,500. H 7 r block free file Your parents cannot claim you as a dependent. H 7 r block free file 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. H 7 r block free file You meet this rule. H 7 r block free file You can claim the EIC if you meet all the other requirements. H 7 r block free file Example 2. H 7 r block free file The facts are the same as in Example 1, except that you earned $2,000. H 7 r block free file Your parents can claim you as a dependent but decide not to. H 7 r block free file You do not meet this rule. H 7 r block free file You cannot claim the credit because your parents could have claimed you as a dependent. H 7 r block free file Joint returns. H 7 r block free file   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. H 7 r block free file   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. H 7 r block free file But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. H 7 r block free file Example 1—return filed to get refund of tax withheld. H 7 r block free file You are 26 years old. H 7 r block free file You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. H 7 r block free file Neither you nor your wife is required to file a tax return. H 7 r block free file You do not have a child. H 7 r block free file Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. H 7 r block free file Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. H 7 r block free file They can claim exemptions for you and your wife if all the other tests to do so are met. H 7 r block free file Example 2—return filed to get EIC. H 7 r block free file The facts are the same as in Example 1except no taxes were taken out of your pay. H 7 r block free file 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. H 7 r block free file Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. H 7 r block free file Your parents cannot claim an exemption for either you or your wife. H 7 r block free file Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. H 7 r block free file ) if all of the following statements are true. H 7 r block free file You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. H 7 r block free file Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. H 7 r block free file 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. H 7 r block free file You lived with that person in the United States for more than half of the year. H 7 r block free file 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). H 7 r block free file For more details about the tests to be a qualifying child, see Rule 8. H 7 r block free file If you are a qualifying child of another taxpayer, you cannot claim the EIC. H 7 r block free file 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. H 7 r block free file Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). H 7 r block free file Example. H 7 r block free file You lived with your mother all year. H 7 r block free file You are age 26, unmarried, and permanently and totally disabled. H 7 r block free file Your only income was from a community center where you went three days a week to answer telephones. H 7 r block free file You earned $5,000 for the year and provided more than half of your own support. H 7 r block free file Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. H 7 r block free file She can claim the EIC if she meets all the other requirements. H 7 r block free file Because you are a qualifying child of your mother, you cannot claim the EIC. H 7 r block free file This is so even if your mother cannot or does not claim the EIC. H 7 r block free file Joint returns. H 7 r block free file   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. H 7 r block free file   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. H 7 r block free file But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. H 7 r block free file Child of person not required to file a return. H 7 r block free file   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. H 7 r block free file Example 1—return not required. H 7 r block free file You lived all year with your father. H 7 r block free file You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. H 7 r block free file You have no other income, no children, and provided more than half of your own support. H 7 r block free file Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. H 7 r block free file As a result, you are not your father's qualifying child. H 7 r block free file You can claim the EIC if you meet all the other requirements to do so. H 7 r block free file Example 2—return filed to get refund of tax withheld. H 7 r block free file The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. H 7 r block free file He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. H 7 r block free file As a result, you are not your father's qualifying child. H 7 r block free file You can claim the EIC if you meet all the other requirements to do so. H 7 r block free file Example 3—return filed to get EIC. H 7 r block free file The facts are the same as in Example 2 except your father claimed the EIC on his return. H 7 r block free file Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. H 7 r block free file As a result, you are your father's qualifying child. H 7 r block free file You cannot claim the EIC. H 7 r block free file Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. H 7 r block free file If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). H 7 r block free file United States. H 7 r block free file   This means the 50 states and the District of Columbia. H 7 r block free file It does not include Puerto Rico or U. H 7 r block free file S. H 7 r block free file possessions such as Guam. H 7 r block free file Homeless shelter. H 7 r block free file   Your home can be any location where you regularly live. H 7 r block free file You do not need a traditional home. H 7 r block free file If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. H 7 r block free file Military personnel stationed outside the United States. H 7 r block free file   U. H 7 r block free file S. H 7 r block free file military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. H 7 r block free file Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. H 7 r block free file You need to know the amount of your earned income to see if you meet the rule in this chapter. H 7 r block free file You also need to know that amount to figure your EIC. H 7 r block free file Rule 15—Earned Income Limits Your earned income must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. H 7 r block free file Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. H 7 r block free file Employee pay is earned income only if it is taxable. H 7 r block free file Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. H 7 r block free file But there is an exception for nontaxable combat pay, which you can choose to include in earned income. H 7 r block free file Earned income is explained in detail in Rule 7 in chapter 1. H 7 r block free file Figuring earned income. H 7 r block free file   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. H 7 r block free file   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. H 7 r block free file   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). H 7 r block free file You will then reduce that amount by any amount included on that line and described in the following list. H 7 r block free file Scholarship or fellowship grants not reported on a Form W-2. H 7 r block free file 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. H 7 r block free file Inmate's income. H 7 r block free file Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. H 7 r block free file This includes amounts received for work performed while in a work release program or while in a halfway house. H 7 r block free file 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). H 7 r block free file Pension or annuity from deferred compensation plans. H 7 r block free file 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. H 7 r block free file 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). H 7 r block free file This amount may be reported in box 11 of your Form W-2. H 7 r block free file If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. H 7 r block free file Clergy. H 7 r block free file   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also re