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How To Do A Tax Amendment

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How To Do A Tax Amendment

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

Short-Term Visitors

If you plan to drive when you visit the United States, check the driving rules in the state(s) you'll be visiting to verify that you can use your non-U.S. driver's license. You should get an International Driving Permit (IDP), which translates the information contained on your official driver's license into 10 languages.

The United States does not issue International Driving Permits to foreign visitors, so you will need to obtain this document in your home country before you travel to the United States.

Students

If you are a foreign student coming to the United States to study, you should contact the university or college you'll be attending for information about driving.

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The residency requirement for obtaining a U.S. driver's license is different in each state. Check the department of motor vehicles in the state where you live to see the requirements.

If you are eligible to apply for a driver's license, you can only get a driver's license from the state where you live. Check with your state's department of motor vehicles to find out how to apply.

Once you receive your U.S. driver's license from a state motor vehicle department, you can drive in all U.S. states. Remember that the driving laws in each state differ and it is your responsibility to know and obey the laws of the state where you are driving.

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The How To Do A Tax Amendment

How to do a tax amendment 6. How to do a tax amendment   Ingresos de Propinas Table of Contents Introduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. How to do a tax amendment Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. How to do a tax amendment Declaración final. How to do a tax amendment Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas Introduction Este capítulo es para empleados que reciben propinas. How to do a tax amendment Todas las propinas que usted reciba son ingresos y están sujetas al impuesto federal sobre los ingresos. How to do a tax amendment Tiene que incluir en el ingreso bruto todas las propinas que reciba directamente, propinas recibidas por medio de cargos a tarjetas de crédito o débito que le son entregadas por su empleador y su participación de todas las propinas recibidas de un fondo común u otro acuerdo de distribución de propinas. How to do a tax amendment El valor de las propinas que no son pagadas en efectivo, tales como boletos, pases u otros artículos de valor también son ingresos y están sujetos al impuesto. How to do a tax amendment La declaración correcta de los ingresos de propinas no es difícil. How to do a tax amendment Usted tiene que completar tres pasos: Mantener un registro diario de propinas. How to do a tax amendment Declarar sus propinas a su empleador. How to do a tax amendment Declarar todas sus propinas en su declaración de impuestos. How to do a tax amendment  Este capítulo le explicará estos tres pasos y le ayudará a determinar cómo completar su declaración de impuestos si no ha realizado los dos primeros pasos. How to do a tax amendment Este capítulo también le mostrará cómo tratar las propinas asignadas. How to do a tax amendment Para información sobre acuerdos y programas especiales relacionados con las propinas, vea la Publicación 531, en inglés. How to do a tax amendment Useful Items - You may want to see: Publicación 531 Reporting Tip Income (Cómo declarar los ingresos de propinas), en inglés 1244-PR Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Patrono, en español 1244 Employee's Daily Record of Tips and Report to Employer (Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Empleador), en inglés Formularios (e Instrucciones) 4137 Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés 4070-PR Informe al Patrono de Propinas Recibidas por el(la) Empleado(a), disponible en español 4070 Employee's Report of Tips to Employer (Informe al Empleador de Propinas Recibidas por el(la) Empleado(a)), en inglés Cómo Mantener un Registro Diario de Propinas ¿Por qué mantener un registro diario de propinas?   Usted tiene que mantener un registro diario de propinas para que pueda: Declarar sus propinas correctamente a su empleador, Declarar sus propinas correctamente en su declaración de impuestos y Comprobar sus ingresos de propinas si se cuestiona su declaración. How to do a tax amendment Cómo mantener un registro diario de propinas. How to do a tax amendment   Hay dos maneras de mantener un registro diario de propinas. How to do a tax amendment Puede optar por: Anotar la información sobre sus propinas en un diario de propinas o Mantener copias de documentos que comprueben sus propinas, tales como cuentas de restaurantes y recibos de cargos hechos a tarjetas de crédito o de débito. How to do a tax amendment Usted debe mantener su registro diario de propinas junto con su documentación tributaria u otra documentación personal. How to do a tax amendment Tiene que guardar su documentación por el tiempo en que sea importante para la aplicación de la ley tributaria federal. How to do a tax amendment Para información sobre cuánto tiempo debe guardar esta documentación, vea el tema titulado Cuánto Tiempo Debe Mantener Los Documentos , en el capítulo 1. How to do a tax amendment    Si mantiene un registro de propinas, puede utilizar el Formulario 4070A-PR, Registro Diario de Propinas del(la) Empleado(a) (o el Formulario 4070-A, en inglés). How to do a tax amendment Para obtener el Formulario 4070A-PR (o el Formulario 4070-A), pídale al IRS o a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). How to do a tax amendment Asimismo, la Publicación 1244-PR está disponible en el sitio web www. How to do a tax amendment irs. How to do a tax amendment gov/pub/irs-pdf/p1244pr. How to do a tax amendment pdf. How to do a tax amendment La Publicación 1244-PR (o la Publicación 1244, en inglés) contiene suficientes copias del Formulario 4070A-PR (o del Formulario 4070-A, en inglés) para un año. How to do a tax amendment Cada día, anote la información solicitada en el formulario. How to do a tax amendment   Además de la información solicitada en el Formulario 4070A-PR, también es necesario que mantenga un registro u otra documentación de la fecha y el valor de toda propina que reciba que no sea en efectivo, tales como boletos, pases u otros artículos de valor. How to do a tax amendment Aunque no declara estas propinas a su empleador, tiene que declararlas en su declaración de impuestos. How to do a tax amendment   Si no utiliza el Formulario 4070A-PR (o el Formulario 4070-A, en inglés), comience su registro escribiendo su nombre, el nombre de su empleador y el nombre del negocio o establecimiento donde trabaja si es distinto al nombre de su empleador. How to do a tax amendment Luego, cada día que trabaje, anote la fecha y la siguiente información: Propinas en efectivo que obtiene directamente de los clientes o de otros empleados. How to do a tax amendment Propinas de los clientes que pagan con tarjeta de crédito y de débito que su empleador le paga. How to do a tax amendment El valor de toda propina que haya recibido que no sea pagada en efectivo, tales como boletos, pases y otros artículos de valor. How to do a tax amendment La cantidad de propinas que usted le pagó a otros empleados a través de un fondo común u otro acuerdo de distribución de propinas y los nombres de los empleados a los cuales les pagó las propinas. How to do a tax amendment Registro electrónico de propinas. How to do a tax amendment   Usted puede utilizar un sistema electrónico provisto por su empleador para mantener un registro de propinas diarias. How to do a tax amendment En tal caso, tiene que recibir y guardar una copia en papel de este registro. How to do a tax amendment Cargos por servicios. How to do a tax amendment   No anote en su registro de propinas la cantidad de ningún cargo por servicios que su empleador añada a la cuenta de un cliente y que luego le pague a usted y que el empleador trate como salario de usted. How to do a tax amendment Los cargos de este tipo son parte de su salario, no son propinas. How to do a tax amendment Vea los ejemplos que se presentan a continuación. How to do a tax amendment Ejemplo 1. How to do a tax amendment El restaurante Buena Comida añade un cargo del 18% a la cuenta de grupos de 6 o más clientes. How to do a tax amendment Juanita forma parte de un grupo de 8 personas. How to do a tax amendment Además del costo de la comida y bebidas que se sirvieron a todos en el grupo de Juanita, la cuenta incluye un monto igual al 18% del costo de las mismas, el cual aparece en la línea para anotar propinas. How to do a tax amendment Dicho monto se incluye en el total de la cuenta. How to do a tax amendment Debido a que Juanita no tenía un derecho ilimitado de determinar el monto en la línea para anotar propinas, el cargo del 18% se considera un cargo por servicios. How to do a tax amendment No anote el cargo del 18% en su registro de propinas. How to do a tax amendment Los cargos por servicios que se le paguen son considerados salarios y no propinas. How to do a tax amendment Ejemplo 2. How to do a tax amendment El restaurante Buena Comida también incluye ejemplos de cálculos para las cantidades de propinas en la parte inferior de la cuenta para la comida y las bebidas servidas a los clientes. How to do a tax amendment En la parte inferior de la cuenta de David, debajo de la línea para la firma, se incluye una línea en blanco para anotar propinas, además de ejemplos de propinas calculadas en base al 15%, 18% y 20% de los costos de la comida y bebidas que le sirvieron. How to do a tax amendment Debido a que David tenía libertad para anotar cualquier cantidad en la línea para anotar propinas, o dejarla en blanco, cualquier cantidad que David anote se considera propina. How to do a tax amendment Cerciórese de incluir esta cantidad en su registro de propinas. How to do a tax amendment Cómo Declarar las Propinas a su Empleador ¿Por qué tiene que declarar sus propinas a su empleador?   Tiene que declarar sus propinas a su empleador para que: Éste pueda retenerle impuesto federal sobre el ingreso, impuestos del Seguro Social, impuestos de Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria, Éste pueda declarar la cantidad correcta de sus ganancias a la Administración del Seguro Social o a la Junta de la Jubilación Ferroviaria (lo cual afecta sus beneficios cuando se jubile o si queda incapacitado, o los beneficios de su familia cuando usted fallezca) y Usted pueda evitar la Multa por no declarar las propinas a su empleador (tema explicado más adelante). How to do a tax amendment Propinas que tiene que declarar a su empleador. How to do a tax amendment   Declárele a su empleador solamente las propinas que reciba en efectivo, en cheques, tarjetas de débito y de crédito. How to do a tax amendment   Si el total de las propinas que reciba de un trabajo en un mes determinado es menos de $20, no declare las propinas de ese mes a ese empleador. How to do a tax amendment   Si recibe propinas conforme a un acuerdo para compartir propinas equitativamente, declare sólo las propinas que reciba y retenga. How to do a tax amendment No declare a su empleador ninguna parte de las propinas que reciba para luego entregárselas a otros empleados. How to do a tax amendment Sin embargo, tiene que declarar las propinas que reciba de otros empleados. How to do a tax amendment    No declare a su empleador el valor de las propinas que no reciba en efectivo, tales como boletos o pases. How to do a tax amendment No se pagan impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre estas propinas. How to do a tax amendment Cómo se declaran las propinas. How to do a tax amendment    Si su empleador no le proporciona otro medio para declarar las propinas, puede usar el Formulario 4070-PR, en español (o el Formulario 4070, en inglés). How to do a tax amendment Escriba la información requerida en el formulario, incluya su firma y la fecha y entrégueselo a su empleador. How to do a tax amendment Si desea obtener copias del formulario para un año completo, comuníquese con el IRS o pídale a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). How to do a tax amendment   Si no usa el Formulario 4070-PR (o el Formulario 4070, en inglés), entréguele a su empleador un informe con la información siguiente: Su nombre, dirección y número de Seguro Social. How to do a tax amendment El nombre de su empleador, la dirección y el nombre del establecimiento (si es diferente al nombre del empleador). How to do a tax amendment El mes (o las fechas de cualquier período más corto) en el cual usted recibió propinas. How to do a tax amendment El total de propinas que se tienen que declarar para ese período. How to do a tax amendment Usted tiene que firmar y fechar el informe. How to do a tax amendment Cerciórese de guardar una copia junto con sus documentos tributarios u otros documentos personales. How to do a tax amendment   Su empleador puede requerirle que declare sus propinas más de una vez al mes. How to do a tax amendment Sin embargo, el informe no puede abarcar un período mayor de un mes natural. How to do a tax amendment Informe electrónico de propinas. How to do a tax amendment   Su empleador puede exigir que facilite su informe de propinas por medios electrónicos. How to do a tax amendment Cuándo debe declarar las propinas. How to do a tax amendment   Entregue a su empleador el informe correspondiente a cada mes, a más tardar el día 10 del mes siguiente. How to do a tax amendment Si el día 10 cae en sábado, domingo o día feriado legal, entonces entréguele el informe a su empleador el próximo día siempre que no sea sábado, domingo o día feriado legal. How to do a tax amendment Ejemplo. How to do a tax amendment Tiene que declararle a su empleador la cantidad de propinas que recibió en septiembre del año 2014 a más tardar el día 10 de octubre de 2014. How to do a tax amendment Declaración final. How to do a tax amendment   Si deja de trabajar durante el mes, puede declarar las propinas recibidas cuando termine su empleo. How to do a tax amendment Multa por no declarar las propinas. How to do a tax amendment   Si no le declara a su empleador las propinas que recibió, tal como se requiere, puede estar sujeto a que se le imponga una multa equivalente al 50% de los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria que adeude sobre las propinas que no declaró. How to do a tax amendment (Para información sobre estos impuestos, vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, más adelante). How to do a tax amendment La cantidad de la multa que se impone es adicional a los impuestos que adeude. How to do a tax amendment   Puede evitar que esta multa le sea impuesta si puede demostrar que existe causa razonable por la cual no le declaró las propinas a su empleador. How to do a tax amendment Para hacerlo, adjunte un documento escrito a su declaración de impuestos explicando la razón por la cual no declaró la cantidad de propinas que recibió. How to do a tax amendment Entrega de dinero al empleador para el pago de los impuestos. How to do a tax amendment   Es posible que lo que gana normalmente no sea suficiente para que su empleador le retenga todos los impuestos que adeude sobre su salario normal más las propinas que recibe. How to do a tax amendment Si esto ocurre, puede entregarle dinero a su empleador hasta el cierre del año natural para pagar el resto de los impuestos. How to do a tax amendment   Si no le entrega dinero suficiente a su empleador, el mismo aplicará su salario normal y todo dinero que usted le entregue para los impuestos, en el orden siguiente: Todos los impuestos sobre su salario normal. How to do a tax amendment Los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre las propinas que declaró. How to do a tax amendment Los impuestos federales, estatales y locales sobre los ingresos sobre las propinas que declaró. How to do a tax amendment    Su empleador puede descontar de su próximo salario todo impuesto que quede pendiente. How to do a tax amendment Si al final del año aún no se le han retenido suficientes impuestos, usted puede estar sujeto a una multa por pago insuficiente de impuestos estimados. How to do a tax amendment Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para más información. How to do a tax amendment    Impuestos no recaudados. How to do a tax amendment Usted tiene que informar en su declaración de impuestos todo impuesto del Seguro Social y Medicare o impuestos de la jubilación ferroviaria que no se recaudaron al final del año 2013. How to do a tax amendment Estos impuestos no recaudados aparecerán en su Formulario W-2 del año 2013. How to do a tax amendment Vea el tema titulado Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, a continuación. How to do a tax amendment Cómo se Declaran las Propinas en la Declaración de Impuestos Cómo se declaran las propinas. How to do a tax amendment    Declare las propinas que recibió junto con su salario en la línea 7 del Formulario 1040, la línea 7 del Formulario 1040A o en la línea 1 del Formulario 1040EZ. How to do a tax amendment Qué propinas se tienen que declarar. How to do a tax amendment   Usted tiene que informar en su declaración de impuestos todas las propinas que recibió en 2013. How to do a tax amendment Incluya las que recibió en efectivo y las que no fueron en efectivo. How to do a tax amendment Toda propina que usted haya declarado en 2013 a su empleador está incluida en los salarios que aparecen en el recuadro 1 de su Formulario W-2. How to do a tax amendment Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. How to do a tax amendment    Si recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en un mes y no las declaró a su empleador, vea más adelante el tema titulado Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador . How to do a tax amendment    Si usted no llevó un registro diario de las propinas que recibió, tal como se requiere, y aparece una cantidad en el recuadro 8 del Formulario W-2, vea más adelante la sección titulada Asignación de Propinas . How to do a tax amendment   Si usted llevó un registro diario y declaró a su empleador todas las propinas que recibió, tal como se requiere conforme a las reglas explicadas anteriormente, añada a la cantidad que aparece en el recuadro 1 de su Formulario W-2 las siguientes propinas: Las propinas que recibió tanto en efectivo como cargadas a tarjetas de crédito o débito que fueron menos de $20 en un mes cualquiera. How to do a tax amendment El valor de las propinas que no recibió en efectivo, tales como boletos, pases u otros artículos de valor. How to do a tax amendment Ejemplo. How to do a tax amendment Mariano Almendares comenzó a trabajar en el Restaurante Océano Azul (su único empleador en el año 2013) el día 30 de junio y recibió $10,000 en salarios durante el año. How to do a tax amendment Mariano llevó un registro diario de las propinas que recibió durante el año, el cual muestra que en junio recibió $18 en propinas y en el resto del año recibió $7,000 en propinas. How to do a tax amendment Al Sr. How to do a tax amendment Almendares no se le requirió declararle a su empleador las propinas que recibió en junio, pero sí le declaró todas las propinas que recibió durante el resto del año, tal como se requiere. How to do a tax amendment El Formulario W-2 que el Sr. How to do a tax amendment Almendares recibió del Restaurante Océano Azul muestra $17,000 ($10,000 de salario más $7,000 de propinas declaradas) en el recuadro 1. How to do a tax amendment El Sr. How to do a tax amendment Almendares añade a esa cantidad los $18 de propinas que no le declaró al empleador y declara $17,018 como salario en su declaración de impuestos. How to do a tax amendment Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador. How to do a tax amendment    Si en un mes recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en algún empleo y no declaró todas esas propinas a su empleador, tiene que declarar como impuesto adicional los impuestos del Seguro Social, Medicare e Impuesto Adicional del Medicare sobre las propinas que no declaró a su empleador. How to do a tax amendment Para declarar estos impuestos, tiene que presentar una declaración aunque de otro modo no tuviera que presentarla. How to do a tax amendment Para hacerlo, tiene que usar el Formulario 1040. How to do a tax amendment (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). How to do a tax amendment    Use el Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y de Medicare sobre el ingreso de propinas no declaradas), en inglés, para calcular los impuestos al Seguro Social y al Medicare. How to do a tax amendment Anote el impuesto en su declaración como se indica y adjunte el Formulario 4137 debidamente completado a la misma. How to do a tax amendment Use el Formulario 8959, en inglés, para calcular el Impuesto Adicional del Medicare. How to do a tax amendment    Si usted está sujeto a la Railroad Retirement Tax Act (Ley Tributaria para la Jubilación Ferroviaria), no puede utilizar el Formulario 4137 para pagar el impuesto para la jubilación ferroviaria sobre propinas no declaradas. How to do a tax amendment Para obtener crédito para la jubilación ferroviaria, tiene que declarar sus propinas a su empleador. How to do a tax amendment Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador. How to do a tax amendment   Usted podría tener impuestos sin recaudar si su salario normal no es suficiente para que su empleador retenga todos los impuestos adeudados y si no le dio a su empleador dinero suficiente para pagar el resto de los impuestos. How to do a tax amendment Para más información, vea Entrega de dinero al empleador para el pago de los impuestos , bajo Cómo Declarar las Propinas a su Empleador, anteriormente. How to do a tax amendment   Si su empleador no pudo recaudar todos los impuestos al Seguro Social y al Medicare o impuesto de la jubilación ferroviaria que usted adeuda sobre propinas declaradas para 2013, los impuestos por recaudar se mostrarán en el recuadro 12 del Formulario W-2 (códigos A y B). How to do a tax amendment Tiene que declarar estas cantidades como impuesto adicional en su declaración. How to do a tax amendment A diferencia de la parte no recaudada del impuesto regular al Medicare (1. How to do a tax amendment 45%), el Impuesto Adicional del Medicare no recaudado no se declara en el recuadro 12 del Formulario W-2 con el código B. How to do a tax amendment    Para declarar estos impuestos no recaudados, tiene que presentar una declaración aunque no tuviera que presentarla de otro modo. How to do a tax amendment Tiene que declarar estos impuestos en la línea 60 del Formulario 1040. How to do a tax amendment Vea las instrucciones para la línea 60 del Formulario 1040, disponibles en inglés. How to do a tax amendment (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). How to do a tax amendment Asignación de Propinas Si su empleador le asignó propinas, las mismas aparecen por separado en el recuadro 8 de su Formulario W-2. How to do a tax amendment Estas propinas no están incluidas en el recuadro 1 con sus salarios y propinas declaradas. How to do a tax amendment Si el recuadro 8 está en blanco, lo que se explica en esta sección no es aplicable en su caso. How to do a tax amendment ¿Qué son propinas asignadas?   Éstas son propinas que su empleador le asignó, además de las que usted le declaró para el año. How to do a tax amendment Su empleador habrá hecho esto únicamente si: Usted trabajó en un establecimiento (restaurante, bar o negocio similar) que tiene que asignar las propinas a los empleados y La cantidad de propinas que declaró a su empleador fue menos de su parte del 8% de las ventas de comidas y bebidas del establecimiento donde usted trabajó. How to do a tax amendment De las propinas asignadas, no se retienen impuestos sobre los ingresos, Seguro Social, Medicare, Impuesto Adicional del Medicare ni impuestos de la jubilación ferroviaria. How to do a tax amendment ¿Cómo se calcula su asignación de propinas?   Las propinas que se le asignan a usted son su parte de una cantidad calculada restando las propinas declaradas de todos los empleados del 8% (u otra tasa más baja aprobada) de las ventas de comida y bebida (que no sean ventas de comida para llevar por los clientes o ventas con un cargo por servicio del 10% o más). How to do a tax amendment Su parte de esa cantidad fue calculada utilizando un método provisto por un acuerdo laboral entre empleador y empleado o por un método provisto por los reglamentos del IRS basado en las ventas hechas o las horas trabajadas por los empleados. How to do a tax amendment Para más información sobre el método de asignación exacto utilizado, consulte a su empleador. How to do a tax amendment ¿Tiene que incluir en la declaración sus propinas asignadas?   Tiene que incluir en la declaración de impuestos todas las propinas que recibió en 2013, incluyendo las propinas pagadas en efectivo como las no pagadas en efectivo. How to do a tax amendment Todas las propinas que usted haya declarado en 2013 a su empleador están incluidas en los salarios que aparecen en el recuadro 1 de su Formulario W-2. How to do a tax amendment Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. How to do a tax amendment Esto tiene que incluir toda propina asignada mostrada en el recuadro 8 de su(s) Formulario(s) W-2, a menos que tenga registros confiables que muestren que recibió menos propinas en el año que las cifras asignadas. How to do a tax amendment   Vea los temas titulados Qué propinas se tienen que declarar , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos y Cómo Mantener un Registro Diario de Propinas , anteriormente. How to do a tax amendment Cómo declarar las propinas asignadas. How to do a tax amendment   Declare la cantidad en el recuadro 1 y las propinas asignadas en el recuadro 8 de su(s) Formulario(s) W-2 como salario en la línea 7 del Formulario 1040, en la línea 8 del Formulario 1040NR o en la línea 3 del Formulario 1040NR-EZ. How to do a tax amendment (No puede presentar el Formulario 1040A ni el Formulario 1040EZ cuando se tienen propinas asignadas). How to do a tax amendment    Debido a que los impuestos del Seguro Social, Medicare o Impuesto Adicional del Medicare no fueron retenidos de las propinas asignadas, tiene que declararlos como impuestos adicionales en su declaración. How to do a tax amendment Complete el Formulario 4137 e incluya las propinas asignadas en la línea 1 del formulario. How to do a tax amendment Vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos. How to do a tax amendment Prev  Up  Next   Home   More Online Publications