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H&r block printable coupon 36. H&r block printable coupon   Earned Income Credit (EIC) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. H&r block printable coupon Rules for EveryoneRule 1. H&r block printable coupon Your AGI Must Be Less Than: Rule 2. H&r block printable coupon You Must Have a Valid Social Security Number (SSN) Rule 3. H&r block printable coupon Your Filing Status Cannot Be Married Filing Separately Rule 4. H&r block printable coupon You Must Be a U. H&r block printable coupon S. H&r block printable coupon Citizen or Resident Alien All Year Rule 5. H&r block printable coupon You Cannot File Form 2555 or Form 2555-EZ Rule 6. H&r block printable coupon Your Investment Income Must Be $3,300 or Less Rule 7. H&r block printable coupon You Must Have Earned Income Part B. H&r block printable coupon Rules If You Have a Qualifying ChildRule 8. H&r block printable coupon Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. H&r block printable coupon Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. H&r block printable coupon You Cannot Be a Qualifying Child of Another Taxpayer Part C. H&r block printable coupon Rules If You Do Not Have a Qualifying ChildRule 11. H&r block printable coupon You Must Be at Least Age 25 but Under Age 65 Rule 12. H&r block printable coupon You Cannot Be the Dependent of Another Person Rule 13. H&r block printable coupon You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. H&r block printable coupon You Must Have Lived in the United States More Than Half of the Year Part D. H&r block printable coupon Figuring and Claiming the EICRule 15. H&r block printable coupon Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. H&r block printable coupon John and Janet Smith (Form 1040A) Example 2. H&r block printable coupon Kelly Green (Form 1040EZ) What's New Earned income amount is more. H&r block printable coupon  The maximum amount of income you can earn and still get the credit has increased. H&r block printable coupon You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). H&r block printable coupon Your adjusted gross income also must be less than the amount in the above list that applies to you. H&r block printable coupon For details, see Rules 1 and 15. H&r block printable coupon Investment income amount is more. H&r block printable coupon  The maximum amount of investment income you can have and still get the credit has increased to $3,300. H&r block printable coupon See Rule 6. H&r block printable coupon Reminders Increased EIC on certain joint returns. H&r block printable coupon  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. H&r block printable coupon As a result, the EIC table has different columns for married persons filing jointly than for everyone else. H&r block printable coupon When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. H&r block printable coupon Online help. H&r block printable coupon  You can use the EITC Assistant at www. H&r block printable coupon irs. H&r block printable coupon gov/eitc to find out if you are eligible for the credit. H&r block printable coupon The EITC Assistant is available in English and Spanish. H&r block printable coupon EIC questioned by IRS. H&r block printable coupon  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. H&r block printable coupon We will tell you what documents to send us. H&r block printable coupon These may include: birth certificates, school records, medical records, etc. H&r block printable coupon The process of establishing your eligibility will delay your refund. H&r block printable coupon Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. H&r block printable coupon A tax credit usually means more money in your pocket. H&r block printable coupon It reduces the amount of tax you owe. H&r block printable coupon The EIC may also give you a refund. H&r block printable coupon How do you get the earned income credit?   To claim the EIC, you must: Qualify by meeting certain rules, and File a tax return, even if you: Do not owe any tax, Did not earn enough money to file a return, or Did not have income taxes withheld from your pay. H&r block printable coupon When you complete your return, you can figure your EIC by using a worksheet in the instructions for Form 1040, Form 1040A, or Form 1040EZ. H&r block printable coupon Or, if you prefer, you can let the IRS figure the credit for you. H&r block printable coupon How will this chapter help you?   This chapter will explain the following. H&r block printable coupon The rules you must meet to qualify for the EIC. H&r block printable coupon How to figure the EIC. H&r block printable coupon Useful Items - You may want to see: Publication 596 Earned Income Credit (EIC) Form (and Instructions) Schedule EIC Earned Income Credit (Qualifying Child Information) 8862 Information To Claim Earned Income Credit After Disallowance Do You Qualify for the Credit? To qualify to claim the EIC, you must first meet all of the rules explained in Part A, Rules for Everyone . H&r block printable coupon Then you must meet the rules in Part B, Rules If You Have a Qualifying Child , or Part C, Rules If You Do Not Have a Qualifying Child . H&r block printable coupon There is one final rule you must meet in Part D, Figuring and Claiming the EIC . H&r block printable coupon You qualify for the credit if you meet all the rules in each part that applies to you. H&r block printable coupon If you have a qualifying child, the rules in Parts A, B, and D apply to you. H&r block printable coupon If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. H&r block printable coupon Table 36-1, Earned Income Credit in a Nutshell. H&r block printable coupon   Use Table 36–1 as a guide to Parts A, B, C, and D. H&r block printable coupon The table is a summary of all the rules in each part. H&r block printable coupon Do you have a qualifying child?   You have a qualifying child only if you have a child who meets the four tests described in Rule 8 and illustrated in Figure 36–1. H&r block printable coupon If Improper Claim Made in Prior Year If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. H&r block printable coupon You must also qualify to claim the EIC by meeting all the rules described in this chapter. H&r block printable coupon However, if your EIC was denied or reduced as a result of a math or clerical error, do not attach Form 8862 to your next tax return. H&r block printable coupon For example, if your arithmetic is incorrect, the IRS can correct it. H&r block printable coupon If you do not provide a correct social security number, the IRS can deny the EIC. H&r block printable coupon These kinds of errors are called math or clerical errors. H&r block printable coupon If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. H&r block printable coupon If your error was due to fraud, then you cannot claim the EIC for the next 10 years. H&r block printable coupon More information. H&r block printable coupon   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. H&r block printable coupon Part A. H&r block printable coupon Rules for Everyone This part of the chapter discusses Rules 1 through 7. H&r block printable coupon You must meet all seven rules to qualify for the earned income credit. H&r block printable coupon If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the chapter. H&r block printable coupon If you meet all seven rules in this part, then read either Part B or Part C (whichever applies) for more rules you must meet. H&r block printable coupon Rule 1. H&r block printable coupon Your AGI Must Be Less Than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. H&r block printable coupon Adjusted gross income (AGI). H&r block printable coupon   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). H&r block printable coupon If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. H&r block printable coupon Example. H&r block printable coupon Your AGI is $38,550, you are single, and you have one qualifying child. H&r block printable coupon You cannot claim the EIC because your AGI is not less than $37,870. H&r block printable coupon 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&r block printable coupon Community property. H&r block printable coupon   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&r block printable coupon This is different from the community property rules that apply under Rule 7 . H&r block printable coupon Rule 2. H&r block printable coupon 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&r block printable coupon Any qualifying child listed on Schedule EIC also must have a valid SSN. H&r block printable coupon (See Rule 8 if you have a qualifying child. H&r block printable coupon ) 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&r block printable coupon An example of a federally funded benefit is Medicaid. H&r block printable coupon 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&r block printable coupon S. H&r block printable coupon citizen or permanent resident, ask the SSA for a new social security card without the legend. H&r block printable coupon U. H&r block printable coupon S. H&r block printable coupon citizen. H&r block printable coupon   If you were a U. H&r block printable coupon S. H&r block printable coupon citizen when you received your SSN, you have a valid SSN. H&r block printable coupon Valid for work only with INS or DHS authorization. H&r block printable coupon   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&r block printable coupon SSN missing or incorrect. H&r block printable coupon   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. H&r block printable coupon Other taxpayer identification number. H&r block printable coupon   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&r block printable coupon ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. H&r block printable coupon No SSN. H&r block printable coupon   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&r block printable coupon You cannot claim the EIC. H&r block printable coupon Getting an SSN. H&r block printable coupon   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5, Application for a Social Security Card, with the SSA. H&r block printable coupon You can get Form SS-5 online at www. H&r block printable coupon socialsecurity. H&r block printable coupon gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. H&r block printable coupon Filing deadline approaching and still no SSN. H&r block printable coupon   If the filing deadline is approaching and you still do not have an SSN, you have two choices. H&r block printable coupon Request an automatic 6-month extension of time to file your return. H&r block printable coupon You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. H&r block printable coupon S. H&r block printable coupon Individual Income Tax Return. H&r block printable coupon For more information, see chapter 1 . H&r block printable coupon File the return on time without claiming the EIC. H&r block printable coupon After receiving the SSN, file an amended return (Form 1040X, Amended U. H&r block printable coupon S. H&r block printable coupon Individual Income Tax Return) claiming the EIC. H&r block printable coupon Attach a filled-in Schedule EIC if you have a qualifying child. H&r block printable coupon Table 36-1. H&r block printable coupon Earned Income Credit in a Nutshell First, you must meet all the rules in this column. H&r block printable coupon Second, you must meet all the rules in one of these columns, whichever applies. H&r block printable coupon Third, you must meet the rule in this column. H&r block printable coupon Part A. H&r block printable coupon  Rules for Everyone Part B. H&r block printable coupon  Rules If You Have a Qualifying Child Part C. H&r block printable coupon  Rules If You Do Not Have a Qualifying Child Part D. H&r block printable coupon  Figuring and Claiming the EIC 1. H&r block printable coupon 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&r block printable coupon 2. H&r block printable coupon You must have a valid social security number. H&r block printable coupon  3. H&r block printable coupon Your filing status cannot be “Married filing separately. H&r block printable coupon ” 4. H&r block printable coupon You must be a U. H&r block printable coupon S. H&r block printable coupon citizen or resident alien all year. H&r block printable coupon  5. H&r block printable coupon You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). H&r block printable coupon  6. H&r block printable coupon Your investment income must be $3,300 or less. H&r block printable coupon  7. H&r block printable coupon You must have earned income. H&r block printable coupon 8. H&r block printable coupon Your child must meet the relationship, age, residency, and joint return tests. H&r block printable coupon  9. H&r block printable coupon Your qualifying child cannot be used by more than one person to claim the EIC. H&r block printable coupon  10. H&r block printable coupon You cannot be a qualifying child of another person. H&r block printable coupon 11. H&r block printable coupon You must be at least age 25 but under age 65. H&r block printable coupon  12. H&r block printable coupon You cannot be the dependent of another person. H&r block printable coupon  13. H&r block printable coupon You cannot be a qualifying child of another person. H&r block printable coupon  14. H&r block printable coupon You must have lived in the United States more than half of the year. H&r block printable coupon 15. H&r block printable coupon 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&r block printable coupon Rule 3. H&r block printable coupon Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. H&r block printable coupon Your filing status cannot be “Married filing separately. H&r block printable coupon ” Spouse did not live with you. H&r block printable coupon   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&r block printable coupon In that case, you may be able to claim the EIC. H&r block printable coupon For detailed information about filing as head of household, see chapter 2 . H&r block printable coupon Rule 4. H&r block printable coupon You Must Be a U. H&r block printable coupon S. H&r block printable coupon 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&r block printable coupon You can use that filing status only if one spouse is a U. H&r block printable coupon S. H&r block printable coupon citizen or resident alien and you choose to treat the nonresident spouse as a U. H&r block printable coupon S. H&r block printable coupon resident. H&r block printable coupon If you make this choice, you and your spouse are taxed on your worldwide income. H&r block printable coupon 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&r block printable coupon If you need more information on making this choice, get Publication 519, U. H&r block printable coupon S. H&r block printable coupon Tax Guide for Aliens. H&r block printable coupon Rule 5. H&r block printable coupon 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&r block printable coupon 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&r block printable coupon U. H&r block printable coupon S. H&r block printable coupon possessions are not foreign countries. H&r block printable coupon See Publication 54, Tax Guide for U. H&r block printable coupon S. H&r block printable coupon Citizens and Resident Aliens Abroad, for more detailed information. H&r block printable coupon Rule 6. H&r block printable coupon 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&r block printable coupon If your investment income is more than $3,300, you cannot claim the credit. H&r block printable coupon For most people, investment income is the total of the following amounts. H&r block printable coupon Taxable interest (line 8a of Form 1040 or 1040A). H&r block printable coupon Tax-exempt interest (line 8b of Form 1040 or 1040A). H&r block printable coupon Dividend income (line 9a of Form 1040 or 1040A). H&r block printable coupon Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). H&r block printable coupon 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. H&r block printable coupon However, see Rule 6 in chapter 1 of Publication 596 if: You are filing Schedule E (Form 1040), Form 4797, or Form 8814, or You are reporting income from the rental of personal property on Form 1040, line 21. H&r block printable coupon Rule 7. H&r block printable coupon You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. H&r block printable coupon If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. H&r block printable coupon If you are an employee, earned income includes all the taxable income you get from your employer. H&r block printable coupon If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040. H&r block printable coupon Earned Income Earned income includes all of the following types of income. H&r block printable coupon Wages, salaries, tips, and other taxable employee pay. H&r block printable coupon Employee pay is earned income only if it is taxable. H&r block printable coupon Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. H&r block printable coupon But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. H&r block printable coupon Net earnings from self-employment. H&r block printable coupon Gross income received as a statutory employee. H&r block printable coupon Wages, salaries, and tips. H&r block printable coupon   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. H&r block printable coupon You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). H&r block printable coupon Nontaxable combat pay election. H&r block printable coupon   You can elect to include your nontaxable combat pay in earned income for the earned income credit. H&r block printable coupon Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. H&r block printable coupon Figure the credit with and without your nontaxable combat pay before making the election. H&r block printable coupon   If you make the election, you must include in earned income all nontaxable combat pay you received. H&r block printable coupon If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. H&r block printable coupon In other words, if one of you makes the election, the other one can also make it but does not have to. H&r block printable coupon   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. H&r block printable coupon ” Self-employed persons and statutory employees. H&r block printable coupon   If you are self-employed or received income as a statutory employee, you must use the Form 1040 instructions to see if you qualify to get the EIC. H&r block printable coupon 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&r block printable coupon Each approved form exempts certain income from social security taxes. H&r block printable coupon Each form is discussed here in terms of what is or is not earned income for the EIC. H&r block printable coupon Form 4361. H&r block printable coupon   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. H&r block printable coupon This includes wages, salaries, tips, and other taxable employee compensation. H&r block printable coupon A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. H&r block printable coupon Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. H&r block printable coupon Examples include fees for performing marriages and honoraria for delivering speeches. H&r block printable coupon Form 4029. H&r block printable coupon   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. H&r block printable coupon However, amounts you received as a self-employed individual do not count as earned income. H&r block printable coupon 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&r block printable coupon 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&r block printable coupon Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. H&r block printable coupon You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. H&r block printable coupon 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&r block printable coupon Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). H&r block printable coupon Disability insurance payments. H&r block printable coupon   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. H&r block printable coupon It does not matter whether you have reached minimum retirement age. H&r block printable coupon If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. H&r block printable coupon ” 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&r block printable coupon Do not include any of these items in your earned income. H&r block printable coupon Earnings while an inmate. H&r block printable coupon   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. H&r block printable coupon This includes amounts for work performed while in a work release program or while in a halfway house. H&r block printable coupon Workfare payments. H&r block printable coupon   Nontaxable workfare payments are not earned income for the EIC. H&r block printable coupon These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if private sector employment is not available, or (2) community service program activities. H&r block printable coupon Community property. H&r block printable coupon   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&r block printable coupon 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&r block printable coupon 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&r block printable coupon Nevada, Washington, and California domestic partners. H&r block printable coupon   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. H&r block printable coupon Your earned income for the EIC does not include any amount earned by your partner. H&r block printable coupon Your earned income includes the entire amount you earned. H&r block printable coupon For details, see Publication 555. H&r block printable coupon Conservation Reserve Program (CRP) payments. H&r block printable coupon   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&r block printable coupon Nontaxable military pay. H&r block printable coupon   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. H&r block printable coupon Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). H&r block printable coupon See Publication 3, Armed Forces' Tax Guide, for more information. H&r block printable coupon    Combat pay. H&r block printable coupon You can elect to include your nontaxable combat pay in earned income for the EIC. H&r block printable coupon See Nontaxable combat pay election, earlier. H&r block printable coupon Part B. H&r block printable coupon Rules If You Have a Qualifying Child If you have met all of the rules in Part A , read Part B to see if you have a qualifying child. H&r block printable coupon Part B discusses Rules 8 through 10. H&r block printable coupon You must meet all three of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit with a qualifying child. H&r block printable coupon You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. H&r block printable coupon (You cannot file Form 1040EZ. H&r block printable coupon ) You also must complete Schedule EIC and attach it to your return. H&r block printable coupon If you meet all the rules in Part A and this part, read Part D to find out what to do next. H&r block printable coupon If you do not meet Rule 8, you do not have a qualifying child. H&r block printable coupon Read Part C to find out if you can get the earned income credit without a qualifying child. H&r block printable coupon Rule 8. H&r block printable coupon 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&r block printable coupon The four tests are: Relationship, Age, Residency, and Joint return. H&r block printable coupon The four tests are illustrated in Figure 36–1. H&r block printable coupon The paragraphs that follow contain more information about each test. H&r block printable coupon 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&r block printable coupon The following definitions clarify the relationship test. H&r block printable coupon Adopted child. H&r block printable coupon   An adopted child is always treated as your own child. H&r block printable coupon The term “adopted child” includes a child who was lawfully placed with you for legal adoption. H&r block printable coupon Foster child. H&r block printable coupon   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. H&r block printable coupon An authorized placement agency includes a state or local government agency. H&r block printable coupon It also includes a tax-exempt organization licensed by a state. H&r block printable coupon In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. H&r block printable coupon Example. H&r block printable coupon 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&r block printable coupon Debbie is your foster child. H&r block printable coupon 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&r block printable coupon    The following examples and definitions clarify the age test. H&r block printable coupon Example 1—child not under age 19. H&r block printable coupon Your son turned 19 on December 10. H&r block printable coupon 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&r block printable coupon Example 2—child not younger than you or your spouse. H&r block printable coupon Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. H&r block printable coupon He is not disabled. H&r block printable coupon Both you and your spouse are 21 years old and you file a joint return. H&r block printable coupon Your brother is not your qualifying child because he is not younger than you or your spouse. H&r block printable coupon Example 3—child younger than your spouse but not younger than you. H&r block printable coupon The facts are the same as in Example 2 except that your spouse is 25 years old. H&r block printable coupon Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. H&r block printable coupon Student defined. H&r block printable coupon   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&r block printable coupon The 5 calendar months need not be consecutive. H&r block printable coupon   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&r block printable coupon School defined. H&r block printable coupon   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. H&r block printable coupon 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&r block printable coupon Vocational high school students. H&r block printable coupon   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&r block printable coupon Permanently and totally disabled. H&r block printable coupon   Your child is permanently and totally disabled if both of the following apply. H&r block printable coupon He or she cannot engage in any substantial gainful activity because of a physical or mental condition. H&r block printable coupon 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&r block printable coupon Residency Test Your child must have lived with you in the United States for more than half of 2013. H&r block printable coupon The following definitions clarify the residency test. H&r block printable coupon United States. H&r block printable coupon   This means the 50 states and the District of Columbia. H&r block printable coupon It does not include Puerto Rico or U. H&r block printable coupon S. H&r block printable coupon possessions such as Guam. H&r block printable coupon Homeless shelter. H&r block printable coupon   Your home can be any location where you regularly live. H&r block printable coupon You do not need a traditional home. H&r block printable coupon 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&r block printable coupon Military personnel stationed outside the United States. H&r block printable coupon    U. H&r block printable coupon S. H&r block printable coupon 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&r block printable coupon Figure 36-1. H&r block printable coupon Tests for Qualifying Child Please click here for the text description of the image. H&r block printable coupon Qualifying child Extended active duty. H&r block printable coupon   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&r block printable coupon 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&r block printable coupon Birth or death of a child. H&r block printable coupon   A child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. H&r block printable coupon Temporary absences. H&r block printable coupon   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&r block printable coupon Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. H&r block printable coupon Kidnapped child. H&r block printable coupon    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&r block printable coupon The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or your child's family. H&r block printable coupon This treatment applies for all years until the child is returned. H&r block printable coupon 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&r block printable coupon   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. H&r block printable coupon Joint Return Test To meet this test, the child cannot file a joint return for the year. H&r block printable coupon Exception. H&r block printable coupon   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&r block printable coupon Example 1—child files joint return. H&r block printable coupon You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. H&r block printable coupon He earned $25,000 for the year. H&r block printable coupon The couple files a joint return. H&r block printable coupon Because your daughter and her husband filed a joint return, she is not your qualifying child. H&r block printable coupon Example 2—child files joint return only to claim a refund of withheld tax. H&r block printable coupon Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. H&r block printable coupon They do not have a child. H&r block printable coupon Neither is required to file a tax return. H&r block printable coupon Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. H&r block printable coupon The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. H&r block printable coupon Example 3—child files joint return to claim American opportunity credit. H&r block printable coupon The facts are the same as in Example 2 except no taxes were taken out of your son's pay. H&r block printable coupon 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&r block printable coupon Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. H&r block printable coupon The exception to the joint return test does not apply, so your son is not your qualifying child. H&r block printable coupon Married child. H&r block printable coupon   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&r block printable coupon Social security number. H&r block printable coupon   The qualifying child must have a valid social security number (SSN) unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. H&r block printable coupon You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), which is issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. H&r block printable coupon   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&r block printable coupon For more information about SSNs, see Rule 2 . H&r block printable coupon Rule 9. H&r block printable coupon 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&r block printable coupon However, only one of these persons can actually treat the child as a qualifying child. H&r block printable coupon 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&r block printable coupon The exemption for the child. H&r block printable coupon The child tax credit. H&r block printable coupon Head of household filing status. H&r block printable coupon The credit for child and dependent care expenses. H&r block printable coupon The exclusion for dependent care benefits. H&r block printable coupon The EIC. H&r block printable coupon The other person cannot take any of these benefits based on this qualifying child. H&r block printable coupon In other words, you and the other person cannot agree to divide these tax benefits between you. H&r block printable coupon The other person cannot take any of these tax benefits unless he or she has a different qualifying child. H&r block printable coupon The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. H&r block printable coupon However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. H&r block printable coupon Tiebreaker rules. H&r block printable coupon   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&r block printable coupon If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. H&r block printable coupon 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&r block printable coupon 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&r block printable coupon 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&r block printable coupon 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&r block printable coupon 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&r block printable coupon 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&r block printable coupon See Example 8 . H&r block printable coupon   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&r block printable coupon See Examples 1 through 13 . H&r block printable coupon   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in Part C for people who do not have a qualifying child. H&r block printable coupon If the other person cannot claim the EIC. H&r block printable coupon   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&r block printable coupon See Examples 6 and 7 . H&r block printable coupon 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. H&r block printable coupon Examples. H&r block printable coupon 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&r block printable coupon Example 1. H&r block printable coupon You and your 2-year-old son Jimmy lived with your mother all year. H&r block printable coupon You are 25 years old, unmarried, and your AGI is $9,000. H&r block printable coupon Your only income was $9,000 from a part-time job. H&r block printable coupon Your mother's only income was $20,000 from her job, and her AGI is $20,000. H&r block printable coupon Jimmy's father did not live with you or Jimmy. H&r block printable coupon The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. H&r block printable coupon 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&r block printable coupon However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier for which that person qualifies). H&r block printable coupon He is not a qualifying child of anyone else, including his father. H&r block printable coupon 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&r block printable coupon Example 2. H&r block printable coupon The facts are the same as in Example 1 except your AGI is $25,000. H&r block printable coupon Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. H&r block printable coupon Only you can claim him. H&r block printable coupon Example 3. H&r block printable coupon The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. H&r block printable coupon 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&r block printable coupon 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&r block printable coupon Example 4. H&r block printable coupon 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&r block printable coupon Only one of you can claim each child. H&r block printable coupon However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. H&r block printable coupon For example, if you claim one child, your mother can claim the other two. H&r block printable coupon Example 5. H&r block printable coupon The facts are the same as in Example 1 except that you are only 18 years old. H&r block printable coupon This means you are a qualifying child of your mother. H&r block printable coupon Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. H&r block printable coupon Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. H&r block printable coupon 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&r block printable coupon Example 6. H&r block printable coupon The facts are the same as in Example 1 except that your mother earned $50,000 from her job. H&r block printable coupon 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&r block printable coupon Example 7. H&r block printable coupon 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&r block printable coupon Your earned income is too high for you to claim the EIC. H&r block printable coupon But your mother cannot claim the EIC either, because her AGI is not higher than yours. H&r block printable coupon Example 8. H&r block printable coupon The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have an AGI of $30,000 on a joint return. H&r block printable coupon 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&r block printable coupon 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&r block printable coupon In other words, each parent's AGI can be treated as $15,000. H&r block printable coupon Example 9. H&r block printable coupon 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&r block printable coupon In August and September, Joey lived with you. H&r block printable coupon For the rest of the year, Joey lived with your husband, who is Joey's father. H&r block printable coupon 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&r block printable coupon 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&r block printable coupon You and your husband will file separate returns. H&r block printable coupon Your husband agrees to let you treat Joey as a qualifying child. H&r block printable coupon 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&r block printable coupon However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. H&r block printable coupon See Rule 3 . H&r block printable coupon Example 10. H&r block printable coupon The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. H&r block printable coupon In this case, only your husband will be allowed to treat Joey as a qualifying child. H&r block printable coupon This is because, during 2013, the boy lived with him longer than with you. H&r block printable coupon You cannot claim the EIC (either with or without a qualifying child). H&r block printable coupon 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&r block printable coupon See Rule 3 . H&r block printable coupon Example 11. H&r block printable coupon You, your 5-year-old son and your son's father lived together all year. H&r block printable coupon You and your son's father are not married. H&r block printable coupon 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&r block printable coupon Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. H&r block printable coupon Neither of you had any other income. H&r block printable coupon Your son's father agrees to let you treat the child as a qualifying child. H&r block printable coupon 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&r block printable coupon Example 12. H&r block printable coupon 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&r block printable coupon In this case, only your son's father will be allowed to treat your son as a qualifying child. H&r block printable coupon This is because his AGI, $14,000, is more than your AGI, $12,000. H&r block printable coupon You cannot claim the EIC (either with or without a qualifying child). H&r block printable coupon Example 13. H&r block printable coupon You and your 7-year-old niece, your sister's child, lived with your mother all year. H&r block printable coupon You are 25 years old, and your AGI is $9,300. H&r block printable coupon Your only income was from a part-time job. H&r block printable coupon Your mother's AGI is $15,000. H&r block printable coupon Her only income was from her job. H&r block printable coupon Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. H&r block printable coupon 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&r block printable coupon However, only your mother can treat her as a qualifying child. H&r block printable coupon This is because your mother's AGI, $15,000, is more than your AGI, $9,300. H&r block printable coupon Special rule for divorced or separated parents (or parents who live apart). H&r block printable coupon   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&r block printable coupon The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of 2013, whether or not they are or were married. H&r block printable coupon The child received over half of his or her support for the year from the parents. H&r block printable coupon The child is in the custody of one or both parents for more than half of 2013. H&r block printable coupon Either of the following statements is true. H&r block printable coupon 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&r block printable coupon 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&r block printable coupon 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&r block printable coupon  For details, see chapter 3. H&r block printable coupon Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. H&r block printable coupon Applying Rule 9 to divorced or separated parents (or parents who live apart). H&r block printable coupon   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&r block printable coupon 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&r block printable coupon 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&r block printable coupon Example 1. H&r block printable coupon You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. H&r block printable coupon Your AGI is $10,000. H&r block printable coupon Your mother’s AGI is $25,000. H&r block printable coupon Your son's father did not live with you or your son. H&r block printable coupon Under the special rule for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. H&r block printable coupon 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&r block printable coupon You and your mother did not have any child care expenses or dependent care benefits. H&r block printable coupon 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&r block printable coupon Example 2. H&r block printable coupon 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&r block printable coupon Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. H&r block printable coupon Example 3. H&r block printable coupon 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&r block printable coupon Your mother also claims him as a qualifying child for head of household filing status. H&r block printable coupon You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. H&r block printable coupon The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. H&r block printable coupon Rule 10. H&r block printable coupon You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. H&r block printable coupon ) if all of the following statements are true. H&r block printable coupon You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. H&r block printable coupon Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). H&r block printable coupon 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&r block printable coupon You lived with that person in the United States for more than half of the year. H&r block printable coupon 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&r block printable coupon For more details about the tests to be a qualifying child, see Rule 8 . H&r block printable coupon If you are a qualifying child of another taxpayer, you cannot claim the EIC. H&r block printable coupon 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&r block printable coupon Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). H&r block printable coupon Example. H&r block printable coupon You and your daughter lived with your mother all year. H&r block printable coupon You are 22 years old, unmarried, and attended a trade school full time. H&r block printable coupon You had a part-time job and earned $5,700. H&r block printable coupon You had no other income. H&r block printable coupon Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. H&r block printable coupon She can claim the EIC if she meets all the other requirements. H&r block printable coupon Because you are your mother's qualifying child, you cannot claim the EIC. H&r block printable coupon This is so even if your mother cannot or does not claim the EIC. H&r block printable coupon Child of person not required to file a return. H&r block printable coupon   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&r block printable coupon Example. H&r block printable coupon 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&r block printable coupon As a result, you are not your mother's qualifying child. H&r block printable coupon You can claim the EIC if you meet all the other requirements to do so. H&r block printable coupon   See Rule 10 in Publication 596 for additional examples. H&r block printable coupon Part C. H&r block printable coupon Rules If You Do Not Have a Qualifying Child Read this part if you: Do not have a qualifying child, and Have met all the rules in Part A . H&r block printable coupon  Part C discusses Rules 11 through 14. H&r block printable coupon You must meet all four of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit without a qualifying child. H&r block printable coupon If you have a qualifying child, the rules in this part do not apply to you. H&r block printable coupon You can claim the credit only if you meet all the rules in Parts A, B, and D. H&r block printable coupon See Rule 8 to find out if you have a qualifying child. H&r block printable coupon Rule 11. H&r block printable coupon 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&r block printable coupon 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&r block printable coupon It does not matter which spouse meets the age test, as long as one of the spouses does. H&r block printable coupon You meet the age test if you were born after December 31, 1948, and before January 2, 1989. H&r block printable coupon 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&r block printable coupon If neither you nor your spouse meets the age test, you cannot claim the EIC. H&r block printable coupon Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). H&r block printable coupon Death of spouse. H&r block printable coupon   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&r block printable coupon Example 1. H&r block printable coupon You are age 28 and unmarried. H&r block printable coupon You meet the age test. H&r block printable coupon Example 2—spouse meets age test. H&r block printable coupon You are married and filing a joint return. H&r block printable coupon You are age 23 and your spouse is age 27. H&r block printable coupon You meet the age test because your spouse is at least age 25 but under age 65. H&r block printable coupon Example 3—spouse dies in 2013. H&r block printable coupon You are married and filing a joint return with your spouse who died in August 2013. H&r block printable coupon You are age 67. H&r block printable coupon Your spouse would have become age 65 in November 2013. H&r block printable coupon Because your spouse was under age 65 when she died, you meet the age test. H&r block printable coupon Rule 12. H&r block printable coupon 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&r block printable coupon 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&r block printable coupon If you are not sure whether someone else can claim you (or your spouse, if filing a joint return) as a dependent, read the rules for claiming a dependent in chapter 3. H&r block printable coupon If someone else can claim you (or your spouse, if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit. H&r block printable coupon Example 1. H&r block printable coupon In 2013, you were age 25, single, and living at home with your parents. H&r block printable coupon You worked and were not a student. H&r block printable coupon You earned $7,500. H&r block printable coupon Your parents cannot claim you as a dependent. H&r block printable coupon 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&r block printable coupon You meet this rule. H&r block printable coupon You can claim the EIC if you meet all the other requirements. H&r block printable coupon Example 2. H&r block printable coupon The facts are the same as in Example 1 , except that you earned $2,000. H&r block printable coupon Your parents can claim you as a dependent but decide not to. H&r block printable coupon You do not meet this rule. H&r block printable coupon You cannot claim the credit because your parents could have claimed you as a dependent. H&r block printable coupon Joint returns. H&r block printable coupon   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. H&r block printable coupon   However, another person may be able to claim you as a dependent if you and your spouse file a joint return only to get a refund of income tax withheld or estimated tax paid. H&r block printable coupon 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&r block printable coupon Example 1. H&r block printable coupon You are 26 years old. H&r block printable coupon You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. H&r block printable coupon Neither you nor your wife is required to file a tax return. H&r block printable coupon You do not have a child. H&r block printable coupon Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. H&r block printable coupon Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. H&r block printable coupon They can claim exemptions for you and your wife if all the other tests to do so are met. H&r block printable coupon Example 2. H&r block printable coupon The facts are the same as in Example 1 except no taxes were taken out of your pay. H&r block printable coupon 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&r block printable coupon Because claiming the EIC is your reason for filing the return, you are not filing it only to get a refund of income tax withheld or estimated tax paid. H&r block printable coupon Your parents cannot claim an exemption for either you or your wife. H&r block printable coupon Rule 13. H&r block printable coupon You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. H&r block printable coupon ) if all of the following statements are true. H&r block printable coupon You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. H&r block printable coupon Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). H&r block printable coupon You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student (as defined in Rule 8 ), and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. H&r block printable coupon You lived with that person in the United States for more than half of the year. H&r block printable coupon 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&r block printable coupon For more details about the tests to be a qualifying child, see Rule 8 . H&r block printable coupon If you are a qualifying child of another taxpayer, you cannot claim the EIC. H&r block printable coupon 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&r block printable coupon Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). H&r block printable coupon Example. H&r block printable coupon You lived with your mother all year. H&r block printable coupon You are age 26, unmarried, and permanently and totally disabled. H&r block printable coupon Your only income was from a community center where you went three days a week to answer telephones. H&r block printable coupon You earned $5,000 for the year and provided more than half of your own support. H&r block printable coupon Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. H&r block printable coupon She can claim the EIC if she meets all the other requirements. H&r block printable coupon Because you are a qualifying child of your mother, you cannot claim the EIC. H&r block printable coupon This is so even if your mother cannot or does not claim the EIC. H&r block printable coupon Joint returns. H&r block printable coupon   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. H&r block printable coupon   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return for the year only to get a refund of income tax withheld or estimated tax paid. H&r block printable coupon But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. H&r block printable coupon Child of person not required to file a return. H&r block printable coupon   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&r block printable coupon Example. H&r block printable coupon You lived all year with your father. H&r block printable coupon You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. H&r block printable coupon You have no other income, no children, and provided more than half of your own support. H&r block printable coupon Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. H&r block printable coupon As a result, you are not your father's qualifying child. H&r block printable coupon You can claim the EIC if you meet all the other requirements to do so. H&r block printable coupon   See Rule 13 in Publication 596 for additional examples. H&r block printable coupon Rule 14. H&r block printable coupon 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&r block printable coupon If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). H&r block printable coupon United States. H&r block printable coupon   This means the 50 states and the District of Columbia. H&r block printable coupon It does not include Puerto Rico or U. H&r block printable coupon S. H&r block printable coupon possessions such as Guam. H&r block printable coupon Homeless shelter. H&r block printable coupon   Your home can be any location where you regularly live. H&r block printable coupon You do not need a traditional home. H&r block printable coupon If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. H&r block printable coupon Military personnel stationed outside the United States. H&r block printable coupon   U. H&r block printable coupon S. H&r block printable coupon military personnel stationed outside the United States on extended active duty (defined in Rule 8 ) are considered to live in the United States during that duty period for purposes of the EIC. H&r block printable coupon Part D. H&r block printable coupon Figuring and Claiming the EIC Read this part if you have met all the rules in Parts A and B, or all the rules in Parts A and C. H&r block printable coupon Part D discusses Rule 15 . H&r block printable coupon You must meet this rule, in addition to the rules in Parts A and B , or Parts A and C , to qualify for the earned income credit. H&r block printable coupon This part of the chapter also explains how to figure the amount of your credit. H&r block printable coupon You have two choices. H&r block printable coupon Have the IRS figure the EIC for you. H&r block printable coupon If you want to do this, see IRS Will Figure the EIC for You . H&r block printable coupon Figure the EIC yourself. H&r block printable coupon If you want to do this, see How To Figure the EIC Yourself . H&r block printable coupon Rule 15. H&r block printable coupon 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&r block printable coupon Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. H&r block printable coupon Employee pay is earned income only if it is taxable. H&r block printable coupon Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. H&r block printable coupon But there is an exception for nontaxable combat pay, which you can choose to include in earned income. H&r block printable coupon Earned income is explained in detail in Rule 7 . H&r block printable coupon Figuring earned income. H&r block printable coupon   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&r block printable coupon   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&r block printable coupon   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&r block printable coupon You will then reduce that amount by any amount included on that line and described in the following list: Scholarship or fellowship grants not reported on a Form W-2, Inmate's income, and Pension or annuity from deferred compensation plans. H&r block printable coupon Scholarship or fellowship grants not reported on a Form W-2. H&r block printable coupon   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&r block printable coupon Inmate's income. H&r block printable coupon   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. H&r block printable coupon This includes amounts received for work performed while in a work release program or while in a halfway house. H&r block printable coupon 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&r block printable coupon Pension or annuity from deferred compensation plans. H&r block printable coupon   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&r block printable coupon 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&r block printable coupon This amount may be reported in box 11 of your Form W-2. H&r block printable coupon If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. H&r block printable coupon Clergy. H&r block printable coupon   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result in the first space of the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b. H&r block printable coupon Put “Clergy” on the dotted line next to line 64a (Form 1040). H&r block printable coupon Church employees. H&r block printable coupon    A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. H&r block printable coupon If you received wages as a
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H&r block printable coupon Publication 15-B - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Future Developments For the latest information about developments related to Publication 15-B, such as legislation enacted after it was published, go to www. H&r block printable coupon irs. H&r block printable coupon gov/pub15b. H&r block printable coupon What's New Cents-per-mile rule. H&r block printable coupon  The business mileage rate for 2014 is 56 cents per mile. H&r block printable coupon You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee. H&r block printable coupon See Cents-Per-Mile Rule in section 3. H&r block printable coupon Qualified parking exclusion and commuter transportation benefit. H&r block printable coupon . H&r block printable coupon  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. H&r block printable coupon See Qualified Transportation Benefits in section 2. H&r block printable coupon Same-sex Marriage. H&r block printable coupon  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. H&r block printable coupon For more information, see Revenue Ruling 2013-17, 2013-38 I. H&r block printable coupon R. H&r block printable coupon B. H&r block printable coupon 201, available at www. H&r block printable coupon irs. H&r block printable coupon gov/irb/2013-38_IRB/ar07. H&r block printable coupon html. H&r block printable coupon Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. H&r block printable coupon Notice 2013-61, 2013-44 I. H&r block printable coupon R. H&r block printable coupon B. H&r block printable coupon 432, is available at www. H&r block printable coupon irs. H&r block printable coupon gov/irb/2013-44_IRB/ar10. H&r block printable coupon html. H&r block printable coupon Recent changes to certain rules for cafeteria plans. H&r block printable coupon  Notice 2013-71, 2013-47 I. H&r block printable coupon R. H&r block printable coupon B. H&r block printable coupon 532, available at www. H&r block printable coupon irs. H&r block printable coupon gov/irb/2013-47_IRB/ar10. H&r block printable coupon html, discusses recent changes to the “use-or-lose” rule for health flexible spending arrangements (FSAs) and clarifies the transitional rule for 2013-2014 non-calendar year salary reduction elections. H&r block printable coupon See Notice 2013-71 for details on these changes. H&r block printable coupon Reminders $2,500 limit on a health flexible spending arrangement (FSA). H&r block printable coupon  For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. H&r block printable coupon For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. H&r block printable coupon For more information, see Cafeteria Plans in section 1. H&r block printable coupon Additional Medicare Tax withholding. H&r block printable coupon  In addition to withholding Medicare tax at 1. H&r block printable coupon 45%, you must withhold a 0. H&r block printable coupon 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H&r block printable coupon You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. H&r block printable coupon Additional Medicare Tax is only imposed on the employee. H&r block printable coupon There is no employer share of Additional Medicare Tax. H&r block printable coupon All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. H&r block printable coupon Unless otherwise noted, references to Medicare tax include Additional Medicare Tax. H&r block printable coupon For more information on what wages are subject to Medicare tax, see Table 2-1, later, and the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15, (Circular E), Employer's Tax Guide. H&r block printable coupon For more information on Additional Medicare Tax, visit IRS. H&r block printable coupon gov and enter “Additional Medicare Tax” in the search box. H&r block printable coupon Photographs of missing children. H&r block printable coupon  The IRS is a proud partner with the National Center for Missing and Exploited Children. H&r block printable coupon Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block printable coupon You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r block printable coupon Introduction This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. H&r block printable coupon It contains information for employers on the employment tax treatment of fringe benefits. H&r block printable coupon Comments and suggestions. H&r block printable coupon   We welcome your comments about this publication and your suggestions for future editions. H&r block printable coupon   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block printable coupon NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block printable coupon Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block printable coupon   You can also send us comments from www. H&r block printable coupon irs. H&r block printable coupon gov/formspubs. H&r block printable coupon Click on More Information and then click on Comment on Tax Forms and Publications. H&r block printable coupon   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block printable coupon Prev  Up  Next   Home   More Online Publications