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I Need To Amend My 2012 Tax Return

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I Need To Amend My 2012 Tax Return

I need to amend my 2012 tax return 36. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return Rules for EveryoneRule 1. I need to amend my 2012 tax return Your AGI Must Be Less Than: Rule 2. I need to amend my 2012 tax return You Must Have a Valid Social Security Number (SSN) Rule 3. I need to amend my 2012 tax return Your Filing Status Cannot Be Married Filing Separately Rule 4. I need to amend my 2012 tax return You Must Be a U. I need to amend my 2012 tax return S. I need to amend my 2012 tax return Citizen or Resident Alien All Year Rule 5. I need to amend my 2012 tax return You Cannot File Form 2555 or Form 2555-EZ Rule 6. I need to amend my 2012 tax return Your Investment Income Must Be $3,300 or Less Rule 7. I need to amend my 2012 tax return You Must Have Earned Income Part B. I need to amend my 2012 tax return Rules If You Have a Qualifying ChildRule 8. I need to amend my 2012 tax return Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. I need to amend my 2012 tax return Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. I need to amend my 2012 tax return You Cannot Be a Qualifying Child of Another Taxpayer Part C. I need to amend my 2012 tax return Rules If You Do Not Have a Qualifying ChildRule 11. I need to amend my 2012 tax return You Must Be at Least Age 25 but Under Age 65 Rule 12. I need to amend my 2012 tax return You Cannot Be the Dependent of Another Person Rule 13. I need to amend my 2012 tax return You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. I need to amend my 2012 tax return You Must Have Lived in the United States More Than Half of the Year Part D. I need to amend my 2012 tax return Figuring and Claiming the EICRule 15. I need to amend my 2012 tax return Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. I need to amend my 2012 tax return John and Janet Smith (Form 1040A) Example 2. I need to amend my 2012 tax return Kelly Green (Form 1040EZ) What's New Earned income amount is more. I need to amend my 2012 tax return  The maximum amount of income you can earn and still get the credit has increased. I need to amend my 2012 tax return 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). I need to amend my 2012 tax return Your adjusted gross income also must be less than the amount in the above list that applies to you. I need to amend my 2012 tax return For details, see Rules 1 and 15. I need to amend my 2012 tax return Investment income amount is more. I need to amend my 2012 tax return  The maximum amount of investment income you can have and still get the credit has increased to $3,300. I need to amend my 2012 tax return See Rule 6. I need to amend my 2012 tax return Reminders Increased EIC on certain joint returns. I need to amend my 2012 tax return  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. I need to amend my 2012 tax return As a result, the EIC table has different columns for married persons filing jointly than for everyone else. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Online help. I need to amend my 2012 tax return  You can use the EITC Assistant at www. I need to amend my 2012 tax return irs. I need to amend my 2012 tax return gov/eitc to find out if you are eligible for the credit. I need to amend my 2012 tax return The EITC Assistant is available in English and Spanish. I need to amend my 2012 tax return EIC questioned by IRS. I need to amend my 2012 tax return  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. I need to amend my 2012 tax return We will tell you what documents to send us. I need to amend my 2012 tax return These may include: birth certificates, school records, medical records, etc. I need to amend my 2012 tax return The process of establishing your eligibility will delay your refund. I need to amend my 2012 tax return Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. I need to amend my 2012 tax return A tax credit usually means more money in your pocket. I need to amend my 2012 tax return It reduces the amount of tax you owe. I need to amend my 2012 tax return The EIC may also give you a refund. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Or, if you prefer, you can let the IRS figure the credit for you. I need to amend my 2012 tax return How will this chapter help you?   This chapter will explain the following. I need to amend my 2012 tax return The rules you must meet to qualify for the EIC. I need to amend my 2012 tax return How to figure the EIC. I need to amend my 2012 tax return 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 . I need to amend my 2012 tax return 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 . I need to amend my 2012 tax return There is one final rule you must meet in Part D, Figuring and Claiming the EIC . I need to amend my 2012 tax return You qualify for the credit if you meet all the rules in each part that applies to you. I need to amend my 2012 tax return If you have a qualifying child, the rules in Parts A, B, and D apply to you. I need to amend my 2012 tax return If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. I need to amend my 2012 tax return Table 36-1, Earned Income Credit in a Nutshell. I need to amend my 2012 tax return   Use Table 36–1 as a guide to Parts A, B, C, and D. I need to amend my 2012 tax return The table is a summary of all the rules in each part. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return You must also qualify to claim the EIC by meeting all the rules described in this chapter. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return For example, if your arithmetic is incorrect, the IRS can correct it. I need to amend my 2012 tax return If you do not provide a correct social security number, the IRS can deny the EIC. I need to amend my 2012 tax return These kinds of errors are called math or clerical errors. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return If your error was due to fraud, then you cannot claim the EIC for the next 10 years. I need to amend my 2012 tax return More information. I need to amend my 2012 tax return   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. I need to amend my 2012 tax return Part A. I need to amend my 2012 tax return Rules for Everyone This part of the chapter discusses Rules 1 through 7. I need to amend my 2012 tax return You must meet all seven rules to qualify for the earned income credit. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Rule 1. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Adjusted gross income (AGI). I need to amend my 2012 tax return   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). I need to amend my 2012 tax return If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. I need to amend my 2012 tax return Example. I need to amend my 2012 tax return Your AGI is $38,550, you are single, and you have one qualifying child. I need to amend my 2012 tax return You cannot claim the EIC because your AGI is not less than $37,870. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Community property. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return This is different from the community property rules that apply under Rule 7 . I need to amend my 2012 tax return Rule 2. I need to amend my 2012 tax return 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). I need to amend my 2012 tax return Any qualifying child listed on Schedule EIC also must have a valid SSN. I need to amend my 2012 tax return (See Rule 8 if you have a qualifying child. I need to amend my 2012 tax return ) 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. I need to amend my 2012 tax return An example of a federally funded benefit is Medicaid. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return S. I need to amend my 2012 tax return citizen or permanent resident, ask the SSA for a new social security card without the legend. I need to amend my 2012 tax return U. I need to amend my 2012 tax return S. I need to amend my 2012 tax return citizen. I need to amend my 2012 tax return   If you were a U. I need to amend my 2012 tax return S. I need to amend my 2012 tax return citizen when you received your SSN, you have a valid SSN. I need to amend my 2012 tax return Valid for work only with INS or DHS authorization. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return SSN missing or incorrect. I need to amend my 2012 tax return   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. I need to amend my 2012 tax return Other taxpayer identification number. I need to amend my 2012 tax return   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). I need to amend my 2012 tax return ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. I need to amend my 2012 tax return No SSN. I need to amend my 2012 tax return   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). I need to amend my 2012 tax return You cannot claim the EIC. I need to amend my 2012 tax return Getting an SSN. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return You can get Form SS-5 online at www. I need to amend my 2012 tax return socialsecurity. I need to amend my 2012 tax return gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. I need to amend my 2012 tax return Filing deadline approaching and still no SSN. I need to amend my 2012 tax return   If the filing deadline is approaching and you still do not have an SSN, you have two choices. I need to amend my 2012 tax return Request an automatic 6-month extension of time to file your return. I need to amend my 2012 tax return You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. I need to amend my 2012 tax return S. I need to amend my 2012 tax return Individual Income Tax Return. I need to amend my 2012 tax return For more information, see chapter 1 . I need to amend my 2012 tax return File the return on time without claiming the EIC. I need to amend my 2012 tax return After receiving the SSN, file an amended return (Form 1040X, Amended U. I need to amend my 2012 tax return S. I need to amend my 2012 tax return Individual Income Tax Return) claiming the EIC. I need to amend my 2012 tax return Attach a filled-in Schedule EIC if you have a qualifying child. I need to amend my 2012 tax return Table 36-1. I need to amend my 2012 tax return Earned Income Credit in a Nutshell First, you must meet all the rules in this column. I need to amend my 2012 tax return Second, you must meet all the rules in one of these columns, whichever applies. I need to amend my 2012 tax return Third, you must meet the rule in this column. I need to amend my 2012 tax return Part A. I need to amend my 2012 tax return  Rules for Everyone Part B. I need to amend my 2012 tax return  Rules If You Have a Qualifying Child Part C. I need to amend my 2012 tax return  Rules If You Do Not Have a Qualifying Child Part D. I need to amend my 2012 tax return  Figuring and Claiming the EIC 1. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 2. I need to amend my 2012 tax return You must have a valid social security number. I need to amend my 2012 tax return  3. I need to amend my 2012 tax return Your filing status cannot be “Married filing separately. I need to amend my 2012 tax return ” 4. I need to amend my 2012 tax return You must be a U. I need to amend my 2012 tax return S. I need to amend my 2012 tax return citizen or resident alien all year. I need to amend my 2012 tax return  5. I need to amend my 2012 tax return You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). I need to amend my 2012 tax return  6. I need to amend my 2012 tax return Your investment income must be $3,300 or less. I need to amend my 2012 tax return  7. I need to amend my 2012 tax return You must have earned income. I need to amend my 2012 tax return 8. I need to amend my 2012 tax return Your child must meet the relationship, age, residency, and joint return tests. I need to amend my 2012 tax return  9. I need to amend my 2012 tax return Your qualifying child cannot be used by more than one person to claim the EIC. I need to amend my 2012 tax return  10. I need to amend my 2012 tax return You cannot be a qualifying child of another person. I need to amend my 2012 tax return 11. I need to amend my 2012 tax return You must be at least age 25 but under age 65. I need to amend my 2012 tax return  12. I need to amend my 2012 tax return You cannot be the dependent of another person. I need to amend my 2012 tax return  13. I need to amend my 2012 tax return You cannot be a qualifying child of another person. I need to amend my 2012 tax return  14. I need to amend my 2012 tax return You must have lived in the United States more than half of the year. I need to amend my 2012 tax return 15. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Rule 3. I need to amend my 2012 tax return Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. I need to amend my 2012 tax return Your filing status cannot be “Married filing separately. I need to amend my 2012 tax return ” Spouse did not live with you. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return In that case, you may be able to claim the EIC. I need to amend my 2012 tax return For detailed information about filing as head of household, see chapter 2 . I need to amend my 2012 tax return Rule 4. I need to amend my 2012 tax return You Must Be a U. I need to amend my 2012 tax return S. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return You can use that filing status only if one spouse is a U. I need to amend my 2012 tax return S. I need to amend my 2012 tax return citizen or resident alien and you choose to treat the nonresident spouse as a U. I need to amend my 2012 tax return S. I need to amend my 2012 tax return resident. I need to amend my 2012 tax return If you make this choice, you and your spouse are taxed on your worldwide income. I need to amend my 2012 tax return 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). I need to amend my 2012 tax return If you need more information on making this choice, get Publication 519, U. I need to amend my 2012 tax return S. I need to amend my 2012 tax return Tax Guide for Aliens. I need to amend my 2012 tax return Rule 5. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. I need to amend my 2012 tax return U. I need to amend my 2012 tax return S. I need to amend my 2012 tax return possessions are not foreign countries. I need to amend my 2012 tax return See Publication 54, Tax Guide for U. I need to amend my 2012 tax return S. I need to amend my 2012 tax return Citizens and Resident Aliens Abroad, for more detailed information. I need to amend my 2012 tax return Rule 6. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return If your investment income is more than $3,300, you cannot claim the credit. I need to amend my 2012 tax return For most people, investment income is the total of the following amounts. I need to amend my 2012 tax return Taxable interest (line 8a of Form 1040 or 1040A). I need to amend my 2012 tax return Tax-exempt interest (line 8b of Form 1040 or 1040A). I need to amend my 2012 tax return Dividend income (line 9a of Form 1040 or 1040A). I need to amend my 2012 tax return Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Rule 7. I need to amend my 2012 tax return You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. I need to amend my 2012 tax return If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. I need to amend my 2012 tax return If you are an employee, earned income includes all the taxable income you get from your employer. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Earned Income Earned income includes all of the following types of income. I need to amend my 2012 tax return Wages, salaries, tips, and other taxable employee pay. I need to amend my 2012 tax return Employee pay is earned income only if it is taxable. I need to amend my 2012 tax return Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. I need to amend my 2012 tax return But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. I need to amend my 2012 tax return Net earnings from self-employment. I need to amend my 2012 tax return Gross income received as a statutory employee. I need to amend my 2012 tax return Wages, salaries, and tips. I need to amend my 2012 tax return   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. I need to amend my 2012 tax return You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). I need to amend my 2012 tax return Nontaxable combat pay election. I need to amend my 2012 tax return   You can elect to include your nontaxable combat pay in earned income for the earned income credit. I need to amend my 2012 tax return Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. I need to amend my 2012 tax return Figure the credit with and without your nontaxable combat pay before making the election. I need to amend my 2012 tax return   If you make the election, you must include in earned income all nontaxable combat pay you received. I need to amend my 2012 tax return If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. I need to amend my 2012 tax return In other words, if one of you makes the election, the other one can also make it but does not have to. I need to amend my 2012 tax return   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. I need to amend my 2012 tax return ” Self-employed persons and statutory employees. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Each approved form exempts certain income from social security taxes. I need to amend my 2012 tax return Each form is discussed here in terms of what is or is not earned income for the EIC. I need to amend my 2012 tax return Form 4361. I need to amend my 2012 tax return   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. I need to amend my 2012 tax return This includes wages, salaries, tips, and other taxable employee compensation. I need to amend my 2012 tax return A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. I need to amend my 2012 tax return Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. I need to amend my 2012 tax return Examples include fees for performing marriages and honoraria for delivering speeches. I need to amend my 2012 tax return Form 4029. I need to amend my 2012 tax return   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. I need to amend my 2012 tax return However, amounts you received as a self-employed individual do not count as earned income. I need to amend my 2012 tax return Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. I need to amend my 2012 tax return You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. I need to amend my 2012 tax return Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. I need to amend my 2012 tax return Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). I need to amend my 2012 tax return Disability insurance payments. I need to amend my 2012 tax return   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. I need to amend my 2012 tax return It does not matter whether you have reached minimum retirement age. I need to amend my 2012 tax return If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. I need to amend my 2012 tax return ” 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. I need to amend my 2012 tax return Do not include any of these items in your earned income. I need to amend my 2012 tax return Earnings while an inmate. I need to amend my 2012 tax return   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. I need to amend my 2012 tax return This includes amounts for work performed while in a work release program or while in a halfway house. I need to amend my 2012 tax return Workfare payments. I need to amend my 2012 tax return   Nontaxable workfare payments are not earned income for the EIC. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Community property. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Nevada, Washington, and California domestic partners. I need to amend my 2012 tax return   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. I need to amend my 2012 tax return Your earned income for the EIC does not include any amount earned by your partner. I need to amend my 2012 tax return Your earned income includes the entire amount you earned. I need to amend my 2012 tax return For details, see Publication 555. I need to amend my 2012 tax return Conservation Reserve Program (CRP) payments. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return Nontaxable military pay. I need to amend my 2012 tax return   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. I need to amend my 2012 tax return Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). I need to amend my 2012 tax return See Publication 3, Armed Forces' Tax Guide, for more information. I need to amend my 2012 tax return    Combat pay. I need to amend my 2012 tax return You can elect to include your nontaxable combat pay in earned income for the EIC. I need to amend my 2012 tax return See Nontaxable combat pay election, earlier. I need to amend my 2012 tax return Part B. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Part B discusses Rules 8 through 10. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. I need to amend my 2012 tax return (You cannot file Form 1040EZ. I need to amend my 2012 tax return ) You also must complete Schedule EIC and attach it to your return. I need to amend my 2012 tax return If you meet all the rules in Part A and this part, read Part D to find out what to do next. I need to amend my 2012 tax return If you do not meet Rule 8, you do not have a qualifying child. I need to amend my 2012 tax return Read Part C to find out if you can get the earned income credit without a qualifying child. I need to amend my 2012 tax return Rule 8. I need to amend my 2012 tax return Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. I need to amend my 2012 tax return The four tests are: Relationship, Age, Residency, and Joint return. I need to amend my 2012 tax return The four tests are illustrated in Figure 36–1. I need to amend my 2012 tax return The paragraphs that follow contain more information about each test. I need to amend my 2012 tax return 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). I need to amend my 2012 tax return The following definitions clarify the relationship test. I need to amend my 2012 tax return Adopted child. I need to amend my 2012 tax return   An adopted child is always treated as your own child. I need to amend my 2012 tax return The term “adopted child” includes a child who was lawfully placed with you for legal adoption. I need to amend my 2012 tax return Foster child. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return An authorized placement agency includes a state or local government agency. I need to amend my 2012 tax return It also includes a tax-exempt organization licensed by a state. I need to amend my 2012 tax return In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. I need to amend my 2012 tax return Example. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Debbie is your foster child. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return    The following examples and definitions clarify the age test. I need to amend my 2012 tax return Example 1—child not under age 19. I need to amend my 2012 tax return Your son turned 19 on December 10. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Example 2—child not younger than you or your spouse. I need to amend my 2012 tax return Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. I need to amend my 2012 tax return He is not disabled. I need to amend my 2012 tax return Both you and your spouse are 21 years old and you file a joint return. I need to amend my 2012 tax return Your brother is not your qualifying child because he is not younger than you or your spouse. I need to amend my 2012 tax return Example 3—child younger than your spouse but not younger than you. I need to amend my 2012 tax return The facts are the same as in Example 2 except that your spouse is 25 years old. I need to amend my 2012 tax return Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. I need to amend my 2012 tax return Student defined. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return The 5 calendar months need not be consecutive. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return School defined. I need to amend my 2012 tax return   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. I need to amend my 2012 tax return However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. I need to amend my 2012 tax return Vocational high school students. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return Permanently and totally disabled. I need to amend my 2012 tax return   Your child is permanently and totally disabled if both of the following apply. I need to amend my 2012 tax return He or she cannot engage in any substantial gainful activity because of a physical or mental condition. I need to amend my 2012 tax return A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. I need to amend my 2012 tax return Residency Test Your child must have lived with you in the United States for more than half of 2013. I need to amend my 2012 tax return The following definitions clarify the residency test. I need to amend my 2012 tax return United States. I need to amend my 2012 tax return   This means the 50 states and the District of Columbia. I need to amend my 2012 tax return It does not include Puerto Rico or U. I need to amend my 2012 tax return S. I need to amend my 2012 tax return possessions such as Guam. I need to amend my 2012 tax return Homeless shelter. I need to amend my 2012 tax return   Your home can be any location where you regularly live. I need to amend my 2012 tax return You do not need a traditional home. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Military personnel stationed outside the United States. I need to amend my 2012 tax return    U. I need to amend my 2012 tax return S. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Figure 36-1. I need to amend my 2012 tax return Tests for Qualifying Child Please click here for the text description of the image. I need to amend my 2012 tax return Qualifying child Extended active duty. I need to amend my 2012 tax return   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Birth or death of a child. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return Temporary absences. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. I need to amend my 2012 tax return Kidnapped child. I need to amend my 2012 tax return    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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return This treatment applies for all years until the child is returned. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. I need to amend my 2012 tax return Joint Return Test To meet this test, the child cannot file a joint return for the year. I need to amend my 2012 tax return Exception. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return Example 1—child files joint return. I need to amend my 2012 tax return You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. I need to amend my 2012 tax return He earned $25,000 for the year. I need to amend my 2012 tax return The couple files a joint return. I need to amend my 2012 tax return Because your daughter and her husband filed a joint return, she is not your qualifying child. I need to amend my 2012 tax return Example 2—child files joint return only to claim a refund of withheld tax. I need to amend my 2012 tax return Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. I need to amend my 2012 tax return They do not have a child. I need to amend my 2012 tax return Neither is required to file a tax return. I need to amend my 2012 tax return Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. I need to amend my 2012 tax return The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. I need to amend my 2012 tax return Example 3—child files joint return to claim American opportunity credit. I need to amend my 2012 tax return The facts are the same as in Example 2 except no taxes were taken out of your son's pay. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return The exception to the joint return test does not apply, so your son is not your qualifying child. I need to amend my 2012 tax return Married child. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return Social security number. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return For more information about SSNs, see Rule 2 . I need to amend my 2012 tax return Rule 9. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return However, only one of these persons can actually treat the child as a qualifying child. I need to amend my 2012 tax return 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). I need to amend my 2012 tax return The exemption for the child. I need to amend my 2012 tax return The child tax credit. I need to amend my 2012 tax return Head of household filing status. I need to amend my 2012 tax return The credit for child and dependent care expenses. I need to amend my 2012 tax return The exclusion for dependent care benefits. I need to amend my 2012 tax return The EIC. I need to amend my 2012 tax return The other person cannot take any of these benefits based on this qualifying child. I need to amend my 2012 tax return In other words, you and the other person cannot agree to divide these tax benefits between you. I need to amend my 2012 tax return The other person cannot take any of these tax benefits unless he or she has a different qualifying child. I need to amend my 2012 tax return The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. I need to amend my 2012 tax return However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. I need to amend my 2012 tax return Tiebreaker rules. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return See Example 8 . I need to amend my 2012 tax return   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. I need to amend my 2012 tax return See Examples 1 through 13 . I need to amend my 2012 tax return   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. I need to amend my 2012 tax return If the other person cannot claim the EIC. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return See Examples 6 and 7 . I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Examples. I need to amend my 2012 tax return The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. I need to amend my 2012 tax return Example 1. I need to amend my 2012 tax return You and your 2-year-old son Jimmy lived with your mother all year. I need to amend my 2012 tax return You are 25 years old, unmarried, and your AGI is $9,000. I need to amend my 2012 tax return Your only income was $9,000 from a part-time job. I need to amend my 2012 tax return Your mother's only income was $20,000 from her job, and her AGI is $20,000. I need to amend my 2012 tax return Jimmy's father did not live with you or Jimmy. I need to amend my 2012 tax return The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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). I need to amend my 2012 tax return He is not a qualifying child of anyone else, including his father. I need to amend my 2012 tax return 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). I need to amend my 2012 tax return Example 2. I need to amend my 2012 tax return The facts are the same as in Example 1 except your AGI is $25,000. I need to amend my 2012 tax return Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. I need to amend my 2012 tax return Only you can claim him. I need to amend my 2012 tax return Example 3. I need to amend my 2012 tax return The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Example 4. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Only one of you can claim each child. I need to amend my 2012 tax return However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. I need to amend my 2012 tax return For example, if you claim one child, your mother can claim the other two. I need to amend my 2012 tax return Example 5. I need to amend my 2012 tax return The facts are the same as in Example 1 except that you are only 18 years old. I need to amend my 2012 tax return This means you are a qualifying child of your mother. I need to amend my 2012 tax return Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. I need to amend my 2012 tax return Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Example 6. I need to amend my 2012 tax return The facts are the same as in Example 1 except that your mother earned $50,000 from her job. I need to amend my 2012 tax return Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. I need to amend my 2012 tax return Example 7. I need to amend my 2012 tax return The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. I need to amend my 2012 tax return Your earned income is too high for you to claim the EIC. I need to amend my 2012 tax return But your mother cannot claim the EIC either, because her AGI is not higher than yours. I need to amend my 2012 tax return Example 8. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return In other words, each parent's AGI can be treated as $15,000. I need to amend my 2012 tax return Example 9. I need to amend my 2012 tax return You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. I need to amend my 2012 tax return In August and September, Joey lived with you. I need to amend my 2012 tax return For the rest of the year, Joey lived with your husband, who is Joey's father. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return You and your husband will file separate returns. I need to amend my 2012 tax return Your husband agrees to let you treat Joey as a qualifying child. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. I need to amend my 2012 tax return See Rule 3 . I need to amend my 2012 tax return Example 10. I need to amend my 2012 tax return The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. I need to amend my 2012 tax return In this case, only your husband will be allowed to treat Joey as a qualifying child. I need to amend my 2012 tax return This is because, during 2013, the boy lived with him longer than with you. I need to amend my 2012 tax return You cannot claim the EIC (either with or without a qualifying child). I need to amend my 2012 tax return 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. I need to amend my 2012 tax return See Rule 3 . I need to amend my 2012 tax return Example 11. I need to amend my 2012 tax return You, your 5-year-old son and your son's father lived together all year. I need to amend my 2012 tax return You and your son's father are not married. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. I need to amend my 2012 tax return Neither of you had any other income. I need to amend my 2012 tax return Your son's father agrees to let you treat the child as a qualifying child. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Example 12. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return In this case, only your son's father will be allowed to treat your son as a qualifying child. I need to amend my 2012 tax return This is because his AGI, $14,000, is more than your AGI, $12,000. I need to amend my 2012 tax return You cannot claim the EIC (either with or without a qualifying child). I need to amend my 2012 tax return Example 13. I need to amend my 2012 tax return You and your 7-year-old niece, your sister's child, lived with your mother all year. I need to amend my 2012 tax return You are 25 years old, and your AGI is $9,300. I need to amend my 2012 tax return Your only income was from a part-time job. I need to amend my 2012 tax return Your mother's AGI is $15,000. I need to amend my 2012 tax return Her only income was from her job. I need to amend my 2012 tax return Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return However, only your mother can treat her as a qualifying child. I need to amend my 2012 tax return This is because your mother's AGI, $15,000, is more than your AGI, $9,300. I need to amend my 2012 tax return Special rule for divorced or separated parents (or parents who live apart). I need to amend my 2012 tax return   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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return The child received over half of his or her support for the year from the parents. I need to amend my 2012 tax return The child is in the custody of one or both parents for more than half of 2013. I need to amend my 2012 tax return Either of the following statements is true. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return  For details, see chapter 3. I need to amend my 2012 tax return Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. I need to amend my 2012 tax return Applying Rule 9 to divorced or separated parents (or parents who live apart). I need to amend my 2012 tax return   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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Example 1. I need to amend my 2012 tax return You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. I need to amend my 2012 tax return Your AGI is $10,000. I need to amend my 2012 tax return Your mother’s AGI is $25,000. I need to amend my 2012 tax return Your son's father did not live with you or your son. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return You and your mother did not have any child care expenses or dependent care benefits. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Example 2. I need to amend my 2012 tax return The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. I need to amend my 2012 tax return Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. I need to amend my 2012 tax return Example 3. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Your mother also claims him as a qualifying child for head of household filing status. I need to amend my 2012 tax return You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. I need to amend my 2012 tax return The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. I need to amend my 2012 tax return Rule 10. I need to amend my 2012 tax return You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. I need to amend my 2012 tax return ) if all of the following statements are true. I need to amend my 2012 tax return You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. I need to amend my 2012 tax return Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). I need to amend my 2012 tax return 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. I need to amend my 2012 tax return You lived with that person in the United States for more than half of the year. I need to amend my 2012 tax return 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). I need to amend my 2012 tax return For more details about the tests to be a qualifying child, see Rule 8 . I need to amend my 2012 tax return If you are a qualifying child of another taxpayer, you cannot claim the EIC. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). I need to amend my 2012 tax return Example. I need to amend my 2012 tax return You and your daughter lived with your mother all year. I need to amend my 2012 tax return You are 22 years old, unmarried, and attended a trade school full time. I need to amend my 2012 tax return You had a part-time job and earned $5,700. I need to amend my 2012 tax return You had no other income. I need to amend my 2012 tax return Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. I need to amend my 2012 tax return She can claim the EIC if she meets all the other requirements. I need to amend my 2012 tax return Because you are your mother's qualifying child, you cannot claim the EIC. I need to amend my 2012 tax return This is so even if your mother cannot or does not claim the EIC. I need to amend my 2012 tax return Child of person not required to file a return. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return Example. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return As a result, you are not your mother's qualifying child. I need to amend my 2012 tax return You can claim the EIC if you meet all the other requirements to do so. I need to amend my 2012 tax return   See Rule 10 in Publication 596 for additional examples. I need to amend my 2012 tax return Part C. I need to amend my 2012 tax return 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 . I need to amend my 2012 tax return  Part C discusses Rules 11 through 14. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return If you have a qualifying child, the rules in this part do not apply to you. I need to amend my 2012 tax return You can claim the credit only if you meet all the rules in Parts A, B, and D. I need to amend my 2012 tax return See Rule 8 to find out if you have a qualifying child. I need to amend my 2012 tax return Rule 11. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return It does not matter which spouse meets the age test, as long as one of the spouses does. I need to amend my 2012 tax return You meet the age test if you were born after December 31, 1948, and before January 2, 1989. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return If neither you nor your spouse meets the age test, you cannot claim the EIC. I need to amend my 2012 tax return Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). I need to amend my 2012 tax return Death of spouse. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return Example 1. I need to amend my 2012 tax return You are age 28 and unmarried. I need to amend my 2012 tax return You meet the age test. I need to amend my 2012 tax return Example 2—spouse meets age test. I need to amend my 2012 tax return You are married and filing a joint return. I need to amend my 2012 tax return You are age 23 and your spouse is age 27. I need to amend my 2012 tax return You meet the age test because your spouse is at least age 25 but under age 65. I need to amend my 2012 tax return Example 3—spouse dies in 2013. I need to amend my 2012 tax return You are married and filing a joint return with your spouse who died in August 2013. I need to amend my 2012 tax return You are age 67. I need to amend my 2012 tax return Your spouse would have become age 65 in November 2013. I need to amend my 2012 tax return Because your spouse was under age 65 when she died, you meet the age test. I need to amend my 2012 tax return Rule 12. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Example 1. I need to amend my 2012 tax return In 2013, you were age 25, single, and living at home with your parents. I need to amend my 2012 tax return You worked and were not a student. I need to amend my 2012 tax return You earned $7,500. I need to amend my 2012 tax return Your parents cannot claim you as a dependent. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return You meet this rule. I need to amend my 2012 tax return You can claim the EIC if you meet all the other requirements. I need to amend my 2012 tax return Example 2. I need to amend my 2012 tax return The facts are the same as in Example 1 , except that you earned $2,000. I need to amend my 2012 tax return Your parents can claim you as a dependent but decide not to. I need to amend my 2012 tax return You do not meet this rule. I need to amend my 2012 tax return You cannot claim the credit because your parents could have claimed you as a dependent. I need to amend my 2012 tax return Joint returns. I need to amend my 2012 tax return   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. I need to amend my 2012 tax return Example 1. I need to amend my 2012 tax return You are 26 years old. I need to amend my 2012 tax return You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. I need to amend my 2012 tax return Neither you nor your wife is required to file a tax return. I need to amend my 2012 tax return You do not have a child. I need to amend my 2012 tax return Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. I need to amend my 2012 tax return Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. I need to amend my 2012 tax return They can claim exemptions for you and your wife if all the other tests to do so are met. I need to amend my 2012 tax return Example 2. I need to amend my 2012 tax return The facts are the same as in Example 1 except no taxes were taken out of your pay. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Your parents cannot claim an exemption for either you or your wife. I need to amend my 2012 tax return Rule 13. I need to amend my 2012 tax return You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. I need to amend my 2012 tax return ) if all of the following statements are true. I need to amend my 2012 tax return You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. I need to amend my 2012 tax return Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). I need to amend my 2012 tax return 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. I need to amend my 2012 tax return You lived with that person in the United States for more than half of the year. I need to amend my 2012 tax return 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). I need to amend my 2012 tax return For more details about the tests to be a qualifying child, see Rule 8 . I need to amend my 2012 tax return If you are a qualifying child of another taxpayer, you cannot claim the EIC. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). I need to amend my 2012 tax return Example. I need to amend my 2012 tax return You lived with your mother all year. I need to amend my 2012 tax return You are age 26, unmarried, and permanently and totally disabled. I need to amend my 2012 tax return Your only income was from a community center where you went three days a week to answer telephones. I need to amend my 2012 tax return You earned $5,000 for the year and provided more than half of your own support. I need to amend my 2012 tax return Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. I need to amend my 2012 tax return She can claim the EIC if she meets all the other requirements. I need to amend my 2012 tax return Because you are a qualifying child of your mother, you cannot claim the EIC. I need to amend my 2012 tax return This is so even if your mother cannot or does not claim the EIC. I need to amend my 2012 tax return Joint returns. I need to amend my 2012 tax return   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. I need to amend my 2012 tax return Child of person not required to file a return. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return Example. I need to amend my 2012 tax return You lived all year with your father. I need to amend my 2012 tax return You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. I need to amend my 2012 tax return You have no other income, no children, and provided more than half of your own support. I need to amend my 2012 tax return Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. I need to amend my 2012 tax return As a result, you are not your father's qualifying child. I need to amend my 2012 tax return You can claim the EIC if you meet all the other requirements to do so. I need to amend my 2012 tax return   See Rule 13 in Publication 596 for additional examples. I need to amend my 2012 tax return Rule 14. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). I need to amend my 2012 tax return United States. I need to amend my 2012 tax return   This means the 50 states and the District of Columbia. I need to amend my 2012 tax return It does not include Puerto Rico or U. I need to amend my 2012 tax return S. I need to amend my 2012 tax return possessions such as Guam. I need to amend my 2012 tax return Homeless shelter. I need to amend my 2012 tax return   Your home can be any location where you regularly live. I need to amend my 2012 tax return You do not need a traditional home. I need to amend my 2012 tax return If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. I need to amend my 2012 tax return Military personnel stationed outside the United States. I need to amend my 2012 tax return   U. I need to amend my 2012 tax return S. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Part D. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Part D discusses Rule 15 . I need to amend my 2012 tax return 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. I need to amend my 2012 tax return This part of the chapter also explains how to figure the amount of your credit. I need to amend my 2012 tax return You have two choices. I need to amend my 2012 tax return Have the IRS figure the EIC for you. I need to amend my 2012 tax return If you want to do this, see IRS Will Figure the EIC for You . I need to amend my 2012 tax return Figure the EIC yourself. I need to amend my 2012 tax return If you want to do this, see How To Figure the EIC Yourself . I need to amend my 2012 tax return Rule 15. I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. I need to amend my 2012 tax return Employee pay is earned income only if it is taxable. I need to amend my 2012 tax return Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. I need to amend my 2012 tax return But there is an exception for nontaxable combat pay, which you can choose to include in earned income. I need to amend my 2012 tax return Earned income is explained in detail in Rule 7 . I need to amend my 2012 tax return Figuring earned income. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return   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). I need to amend my 2012 tax return 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. I need to amend my 2012 tax return Scholarship or fellowship grants not reported on a Form W-2. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return Inmate's income. I need to amend my 2012 tax return   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. I need to amend my 2012 tax return This includes amounts received for work performed while in a work release program or while in a halfway house. I need to amend my 2012 tax return 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). I need to amend my 2012 tax return Pension or annuity from deferred compensation plans. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return 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). I need to amend my 2012 tax return This amount may be reported in box 11 of your Form W-2. I need to amend my 2012 tax return If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. I need to amend my 2012 tax return Clergy. I need to amend my 2012 tax return   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. I need to amend my 2012 tax return Put “Clergy” on the dotted line next to line 64a (Form 1040). I need to amend my 2012 tax return Church employees. I need to amend my 2012 tax return    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. I need to amend my 2012 tax return If you received wages as a
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The I Need To Amend My 2012 Tax Return

I need to amend my 2012 tax return 3. I need to amend my 2012 tax return   Exenciones Personales y por Dependientes Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: ExencionesExenciones Personales Exenciones por Dependientes Hijo Calificado Pariente Calificado Eliminación gradual por fases de la exención Números de Seguro Social para DependientesNacimiento y fallecimiento en el año 2013. I need to amend my 2012 tax return Número de identificación personal del contribuyente del Servicio de Impuestos Internos. I need to amend my 2012 tax return Números de identificación del contribuyente en proceso de adopción. I need to amend my 2012 tax return Qué Hay de Nuevo Cantidad de la exención. I need to amend my 2012 tax return  La cantidad que puede deducir por cada exención ha aumentado de $3,800 en el año 2012 a $3,900 para el año 2013. I need to amend my 2012 tax return Eliminación gradual por fases de la exención. I need to amend my 2012 tax return  Usted pierde al menos parte del beneficio tributario de sus exenciones si su ingreso bruto ajustado es mayor que cierta cantidad. I need to amend my 2012 tax return Para el año 2013, esta cantidad es $150,000 para una persona casada que presenta la declaración separada, $250,000 para una persona que presenta la declaración como soltero, $275,000 para una persona que presenta la declaración como cabeza de familia y $300,000 para las personas casadas que presentan la declaración conjunta o para las personas que presentan la declaración como viudo que reúne los requisitos. I need to amend my 2012 tax return Vea Eliminación gradual por fases de la exención , más adelante. I need to amend my 2012 tax return Introduction En este capítulo se explicarán los siguientes temas: Exenciones personales: Usted, por lo general, puede tomar una exención por usted mismo y, si está casado, una en el caso de su cónyuge. I need to amend my 2012 tax return Exenciones por dependientes: Normalmente puede tomar una exención por cada uno de sus dependientes. I need to amend my 2012 tax return Un “dependiente” es su hijo calificado o pariente calificado. I need to amend my 2012 tax return Si usted tiene el derecho de reclamar una exención por un dependiente, ese dependiente no puede reclamar una exención personal en su propia declaración de impuestos. I need to amend my 2012 tax return Eliminación gradual por fases de la exención: Su deducción se reduce si su ingreso bruto ajustado es mayor que cierta cantidad. I need to amend my 2012 tax return Requisito del número de Seguro Social para dependientes: Usted tiene que anotar el número de Seguro Social (SSN, por sus siglas en inglés) de todo dependiente para el cual reclama una exención. I need to amend my 2012 tax return Deducción. I need to amend my 2012 tax return   Las exenciones reducen su ingreso tributable. I need to amend my 2012 tax return Puede deducir $3,900 por cada exención que reclama en el año 2013. I need to amend my 2012 tax return Pero, podría perder al menos parte de la cantidad en dólares de sus exenciones si su ingreso bruto ajustado es mayor que cierta cantidad. I need to amend my 2012 tax return Vea Eliminación gradual por fases de la exención , más adelante. I need to amend my 2012 tax return Cómo se pueden reclamar exenciones. I need to amend my 2012 tax return    La manera de reclamar una exención en su declaración de impuestos depende de qué formulario se utilice para presentar su declaración de impuestos. I need to amend my 2012 tax return    Si usted presenta el Formulario 1040EZ, la cantidad de la exención se suma a la cantidad de la deducción estándar y se anota el resultado en la línea 5. I need to amend my 2012 tax return    Si usted presenta el Formulario 1040A complete las líneas 6a a 6d. I need to amend my 2012 tax return El número total de exenciones que usted puede declarar es el total que aparece en el recuadro de la línea 6d. I need to amend my 2012 tax return También complete la línea 26. I need to amend my 2012 tax return   Si presenta el Formulario 1040, complete las líneas 6a a 6d. I need to amend my 2012 tax return El número de exenciones que puede reclamar es el total que aparece en el recuadro de la línea 6d. I need to amend my 2012 tax return También complete la línea 42. I need to amend my 2012 tax return Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés Formulario (e Instrucciones) 2120 Multiple Support Declaration (Declaración de manutención múltiple), en inglés 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent (Renuncia/revocación a de la reclamación de la exención para un hijo de padres divorciados o separados), en inglés Exenciones Hay dos categorías de exenciones que usted puede tomar: Las personales (por usted y por su  cónyuge) y Aquéllas por dependientes. I need to amend my 2012 tax return Aunque la cantidad de exención para cada categoría es igual ($3,900 para 2013), los requisitos que corresponden son distintos para cada una. I need to amend my 2012 tax return Exenciones Personales Usualmente, usted puede declarar una exención por sí mismo y, si es casado, quizás una por su cónyuge. I need to amend my 2012 tax return Éstas se denominan “exenciones personales”. I need to amend my 2012 tax return Su Propia Exención Usted puede tomar una exención en su caso, a menos que otro contribuyente pueda reclamarlo como dependiente. I need to amend my 2012 tax return Si otro contribuyente tiene derecho a reclamarlo como dependiente, usted no puede reclamar una exención para si mismo aun cuando el otro contribuyente realmente no lo reclame a usted como dependiente. I need to amend my 2012 tax return Exención de su Cónyuge A su cónyuge nunca se le considera su dependiente. I need to amend my 2012 tax return Declaración conjunta. I need to amend my 2012 tax return   En una declaración conjunta usted puede reclamar una exención por usted y otra por su cónyuge. I need to amend my 2012 tax return Declaración por separado. I need to amend my 2012 tax return   Si usted presenta una declaración por separado, puede reclamar la exención de su cónyuge sólo si éste no tiene ingreso bruto, no presenta una declaración de impuestos y no era dependiente de otro contribuyente. I need to amend my 2012 tax return Éste será el caso aun si el otro contribuyente en realidad no reclama a su cónyuge como dependiente. I need to amend my 2012 tax return También será el caso si su cónyuge es extranjero no residente; en ese caso, para propósitos tributarios de los Estados Unidos su cónyuge no puede tener un ingreso bruto. I need to amend my 2012 tax return Tampoco presentar una declaración de impuestos ni ser dependiente de otro contribuyente. I need to amend my 2012 tax return Fallecimiento del cónyuge. I need to amend my 2012 tax return   Si su cónyuge falleció durante el año y usted presenta una declaración conjunta con el cónyuge fallecido, generalmente puede reclamar la exención de su cónyuge conforme a ciertas reglas que se acaban de explicar en la sección Declaración conjunta . I need to amend my 2012 tax return Si presenta la declaración por separado, quizás pueda reclamar la exención de su cónyuge conforme a las reglas explicadas en Declaración por separado . I need to amend my 2012 tax return   Si se volvió a casar durante el año, no podrá tomar una exención por su cónyuge fallecido. I need to amend my 2012 tax return   Si usted es cónyuge sobreviviente sin ingreso bruto y se vuelve a casar en el año en que falleció su cónyuge, puede ser reclamado como exención en la declaración por separado final de su cónyuge fallecido y también en la declaración por separado de su nuevo cónyuge para ese año. I need to amend my 2012 tax return Si presenta una declaración conjunta con su nuevo cónyuge, a usted lo pueden reclamar como exención sólo en esa declaración. I need to amend my 2012 tax return Cónyuge divorciado o separado. I need to amend my 2012 tax return   Si obtuvo un fallo final de divorcio o de manutención por separación durante el año, usted no puede tomar la exención de su ex cónyuge. I need to amend my 2012 tax return Esta regla es aplicable aun si usted proveyó toda la manutención de su ex cónyuge. I need to amend my 2012 tax return Exenciones por Dependientes A usted se le permite una exención por cada persona que pueda reclamar como dependiente. I need to amend my 2012 tax return Puede reclamar una exención por un dependiente aun cuando éste presente una declaración de impuestos. I need to amend my 2012 tax return El término “dependiente” significa: Un hijo calificado o Un pariente calificado. I need to amend my 2012 tax return Los términos “ Hijo Calificado ” y “ Pariente Calificado ” se definen más adelante. I need to amend my 2012 tax return Usted puede reclamar una exención por un hijo calificado o un pariente calificado únicamente si se satisfacen los tres requisitos siguientes: Requisito de Dependiente del Contribuyente. I need to amend my 2012 tax return Requisito de la Declaración Conjunta. I need to amend my 2012 tax return Requisito de Ciudadanía o Residencia. I need to amend my 2012 tax return Estos tres requisitos se explican en detalle más adelante. I need to amend my 2012 tax return Todos los requisitos para poder reclamar una exención de dependencia se resumen en la Tabla 3-1. I need to amend my 2012 tax return Dependiente al que no se le permite declarar su exención personal. I need to amend my 2012 tax return Si usted puede reclamar una exención por un dependiente suyo, dicho dependiente no puede reclamar su exención personal en su propia declaración de impuestos. I need to amend my 2012 tax return Esto es así aun cuando usted no reclame la exención por ese dependiente en su declaración. I need to amend my 2012 tax return Además, esto también es así si la exención por el dependiente en la declaración suya se reduce o se elimina conforme a la regla de la eliminación por fases, descrita bajo el tema titulado Eliminación gradual por fases de la exención , más adelante. I need to amend my 2012 tax return Amas de llave, criados o sirvientes. I need to amend my 2012 tax return   Si estas personas trabajan para usted, no puede declarar exenciones por ellas. I need to amend my 2012 tax return Crédito tributario por hijos. I need to amend my 2012 tax return   Usted podría tener derecho al crédito tributario por hijos basado en cada hijo calificado que tenga menos de 17 años de edad al final del año si usted reclama una exención por dicho hijo en su declaración. I need to amend my 2012 tax return Para más información, vea el capítulo 34. I need to amend my 2012 tax return Tabla 3-1. I need to amend my 2012 tax return Puntos Clave de los Requisitos para Reclamar la Exención por un Dependiente Precaución. I need to amend my 2012 tax return Esta tabla sirve sólo como un repaso de los requisitos. I need to amend my 2012 tax return Para más detalles, vea el resto de este capítulo. I need to amend my 2012 tax return Usted no puede reclamar ningún dependiente si usted (o su cónyuge, en el caso de que presenten una declaración conjunta), puede ser reclamado como dependiente de otro contribuyente. I need to amend my 2012 tax return   Usted no puede reclamar como dependiente a una persona casada que presente una declaración conjunta, a menos que esa declaración conjunta sea únicamente para solicitar un reembolso del impuesto retenido sobre el ingreso o el impuesto estimado pagado. I need to amend my 2012 tax return   Usted no puede reclamar a una persona como dependiente a menos que esa persona sea ciudadana, residente extranjero o nacional de los EE. I need to amend my 2012 tax return UU. I need to amend my 2012 tax return , o residente de Canadá o México. I need to amend my 2012 tax return 1  Usted no puede reclamar a una persona como dependiente, a menos que esa persona sea hijo calificado o pariente calificado suyo. I need to amend my 2012 tax return   Requisitos para Poder Ser Hijo Calificado Requisitos para Poder Ser Pariente Calificado El hijo tiene que ser su hijo o hija, hijastro o hijastra, hijo de crianza, hermano, hermana, medio hermano, media hermana, hermanastro, hermanastra o descendiente de cualquiera de éstos. I need to amend my 2012 tax return   El hijo tiene que tener: (a) menos de 19 años al terminar el año y ser menor que usted (o al cónyuge de usted, si presentan una declaración conjunta), (b) menos de 24 años al final del año, ser estudiante y ser menor que usted (o al cónyuge de usted, si presentan una declaración conjunta) o (c) cualquier edad si está total y permanentemente incapacitado. I need to amend my 2012 tax return   El hijo tiene que haber vivido con usted durante más de la mitad del año. I need to amend my 2012 tax return 2  El hijo no puede haber contribuido más de la mitad de su propia manutención durante el año. I need to amend my 2012 tax return   El hijo no va a presentar una declaración conjunta para el año (a menos que la declaración conjunta se presente sólo para solicitar un reembolso del impuesto retenido sobre el ingreso o el impuesto estimado pagado). I need to amend my 2012 tax return   La persona no puede ser el hijo calificado de usted ni el hijo calificado de ningún otro contribuyente. I need to amend my 2012 tax return    La persona tiene que estar (a) emparentada con usted de una de las maneras enumeradas bajo Parientes que no tienen que vivir con usted o (b) tiene que haber vivido con usted como miembro de su unidad familiar durante todo el año2 (y su relación no puede violar las leyes locales). I need to amend my 2012 tax return    El ingreso bruto anual de la persona tiene que ser menos de $3,900. I need to amend my 2012 tax return 3  Usted tiene que contribuir más de la mitad de la manutención total de la persona durante el año. I need to amend my 2012 tax return 4  Si el hijo reúne los requisitos para ser hijo calificado de más de una persona, usted tiene que ser la persona con derecho a reclamarlo como hijo calificado. I need to amend my 2012 tax return Vea el Requisito Especial para el Hijo Calificado de Más de una Persona para averiguar cuál persona es la persona que tiene el derecho de reclamar al hijo como hijo calificado. I need to amend my 2012 tax return   1Hay una excepción para ciertos hijos adoptivos. I need to amend my 2012 tax return 2Hay excepciones para ausencias temporales, los hijos que nacieron o murieron durante el año, los hijos de padres divorciados o separados (o padres que no viven juntos) e hijos secuestrados. I need to amend my 2012 tax return 3Hay una excepción si la persona está incapacitada y recibe ingresos de un taller protegido para el empleo de incapacitados. I need to amend my 2012 tax return 4Hay excepciones para acuerdos de manutención múltiple, hijos de padres divorciados o separados o (padres que no viven juntos) e hijos secuestrados. I need to amend my 2012 tax return Requisito de Dependiente del Contribuyente Si otra persona puede reclamarlo como dependiente, usted no puede reclamar a nadie más como dependiente. I need to amend my 2012 tax return Esto es así aun cuando tenga un hijo calificado o pariente calificado; no puede reclamar a tal persona como dependiente. I need to amend my 2012 tax return Si usted presenta una declaración conjunta y su cónyuge puede ser reclamado como dependiente por otra persona, ustedes dos no pueden reclamar la exención de ningún dependiente en su declaración conjunta. I need to amend my 2012 tax return Requisito de la Declaración Conjunta Por lo general, no puede reclamar una exención de dependencia de una persona casada si ésta presenta una declaración conjunta. I need to amend my 2012 tax return Excepción. I need to amend my 2012 tax return   Usted puede reclamar una excepción para una persona que presenta una declaración conjunta si esa persona y su cónyuge presentan la declaración únicamente para solicitar un reembolso del impuesto retenido sobre el ingreso o el impuesto estimado pagado. I need to amend my 2012 tax return Ejemplo 1. I need to amend my 2012 tax return Hijo que presenta una declaración conjunta. I need to amend my 2012 tax return Usted mantuvo a su hija de 18 años, la cual vivió con usted durante todo el año mientras el esposo de ella estaba en las Fuerzas Armadas. I need to amend my 2012 tax return El esposo ganó $25,000 en el año. I need to amend my 2012 tax return La pareja presenta una declaración conjunta. I need to amend my 2012 tax return Usted no puede tomar una exención por su hija. I need to amend my 2012 tax return Ejemplo 2. I need to amend my 2012 tax return Hijo que presenta una declaración conjunta únicamente para reclamar un reembolso del impuesto retenido. I need to amend my 2012 tax return Su hijo de 18 años y la esposa de éste, la cual tiene 17 años, tenían $800 de ingreso por concepto de salarios de trabajos a tiempo parcial y ningún otro ingreso. I need to amend my 2012 tax return A ninguno de los dos se le requiere presentar una declaración de impuestos. I need to amend my 2012 tax return Ellos no tienen hijos. I need to amend my 2012 tax return Los impuestos han sido retenidos de su paga; por lo tanto, presentan una declaración conjunta sólo para obtener un reembolso del impuesto retenido. I need to amend my 2012 tax return La excepción para el requisito de la declaración conjunta es aplicable, así que usted no pierde el derecho de reclamar una exención por su hijo y otra por la esposa de éste sólo porque ellos han presentado una declaración conjunta. I need to amend my 2012 tax return Puede reclamar exenciones por cada uno de ellos si cumple con todos los demás requisitos. I need to amend my 2012 tax return Ejemplo 3. I need to amend my 2012 tax return Hijo que presenta una declaración conjunta para reclamar un crédito tributario de oportunidad para los estadounidenses. I need to amend my 2012 tax return La situación es igual a la del Ejemplo 2, salvo que ningún impuesto fue retenido de los pagos de su hijo. I need to amend my 2012 tax return Ni a él ni a su esposa se les requiere presentar una declaración de impuestos. I need to amend my 2012 tax return Sin embargo, ellos presentan una declaración conjunta para reclamar un crédito tributario de oportunidad para los estadounidenses por $124 y recibir un reembolso por esa misma cantidad. I need to amend my 2012 tax return Debido a que el propósito para presentar la declaración es para solicitar el crédito tributario de oportunidad para los estadounidenses, ellos no la presentan únicamente para solicitar un reembolso del impuesto retenido sobre el ingreso o el impuesto estimado pagado. I need to amend my 2012 tax return La excepción del requisito de la declaración conjunta no es aplicable. I need to amend my 2012 tax return Usted no puede tomar una exención por ninguno de ellos. I need to amend my 2012 tax return Requisito de Ciudadanía o Residencia Usted no puede declarar a una persona como dependiente a menos que esa persona sea ciudadana, residente extranjero o nacional de los EE. I need to amend my 2012 tax return UU. I need to amend my 2012 tax return , o residente de Canadá o México. I need to amend my 2012 tax return No obstante, hay una excepción para ciertos hijos adoptivos, la cual se explica a continuación. I need to amend my 2012 tax return Excepción por un hijo adoptivo. I need to amend my 2012 tax return   Si usted es ciudadano estadounidense o nacional estadounidense que ha adoptado legalmente a un hijo que no es ciudadano, extranjero residente ni nacional estadounidense, se satisface este requisito si el hijo vivió con usted como miembro de su unidad familiar durante todo el año. I need to amend my 2012 tax return Esta excepción también corresponde si el hijo fue colocado en su hogar legalmente para una adopción legítima. I need to amend my 2012 tax return Lugar de residencia de un hijo. I need to amend my 2012 tax return   Los hijos, por regla general, son ciudadanos o residentes del país de sus padres. I need to amend my 2012 tax return   Si usted era de ciudadanía estadounidense cuando nació su hijo, el hijo puede ser de ciudadanía estadounidense aun cuando el otro padre o madre sea extranjero no residente y el hijo haya nacido en un país extranjero. I need to amend my 2012 tax return Si es así, se satisface este requisito. I need to amend my 2012 tax return Lugar de residencia de estudiantes extranjeros. I need to amend my 2012 tax return   Los estudiantes extranjeros que se encuentren en este país conforme a un programa calificado internacional de intercambio educativo y vivan en hogares estadounidenses durante un período temporal, por lo general no son residentes de los Estados Unidos. I need to amend my 2012 tax return Tampoco satisfacen el requisito de ciudadanía o residencia. I need to amend my 2012 tax return Usted no puede reclamar exenciones por ellos. I need to amend my 2012 tax return No obstante, si dejó que un estudiante extranjero viviera en su hogar, tal vez pueda tomar una deducción por concepto de donaciones caritativas. I need to amend my 2012 tax return Vea Gastos Pagados a Nombre de un Estudiante que Vive con Usted , en el capítulo 24. I need to amend my 2012 tax return Nacionales estadounidenses. I need to amend my 2012 tax return   Un “nacional estadounidense” es una persona que, a pesar de no ser ciudadano estadounidense, debe su lealtad a los Estados Unidos. I need to amend my 2012 tax return Los nacionales estadounidenses incluyen a los residentes de la Samoa Estadounidense y de las Islas Marianas del Norte que optaron por tener nacionalidad estadounidense en vez de hacerse ciudadanos de los Estados Unidos. I need to amend my 2012 tax return Hijo Calificado Hay cinco requisitos que tienen que cumplirse para que un hijo pueda ser hijo calificado. I need to amend my 2012 tax return Estos cinco requisitos son: Parentesco, Edad, Residencia, Manutención y Declaración Conjunta. I need to amend my 2012 tax return A continuación se explican dichos requisitos. I need to amend my 2012 tax return Si el hijo reúne los cinco requisitos para ser hijo calificado de más de una persona, se aplicará un requisito especial para determinar cuál persona puede tratar al hijo como hijo calificado. I need to amend my 2012 tax return Vea Requisito Especial para el Hijo Calificado de Más de una Persona , más adelante. I need to amend my 2012 tax return Requisito de Parentesco Para cumplir este requisito, un hijo tiene que ser: Su hijo o hija, hijastro o hijastra, hijo de crianza o un descendiente de cualquiera de éstos (por ejemplo, su nieto) o Su hermano, hermana, medio hermano, media hermana, hermanastro, hermanastra o un descendiente de cualquiera de éstos (por ejemplo, su sobrino o sobrina). I need to amend my 2012 tax return Hijo adoptivo. I need to amend my 2012 tax return   A un hijo adoptivo se le trata siempre como hijo propio. I need to amend my 2012 tax return El término “hijo adoptivo” se refiere a un hijo que fue colocado en su hogar legalmente para su adopción legítima. I need to amend my 2012 tax return Hijo de crianza. I need to amend my 2012 tax return   Un “hijo de crianza” es aquella persona que ha sido colocada en su hogar por una agencia autorizada para la colocación de hijos o por decisión, fallo u otra orden de cualquier tribunal de jurisdicción competente. I need to amend my 2012 tax return Requisito de Edad Para cumplir este requisito, un hijo tiene que ser: Menor de 19 años de edad al final del año y ser menor que usted (o su cónyuge, si presentan una declaración conjunta), Un estudiante menor de 24 años de edad al final del año y ser menor que usted (o que el cónyuge de usted, si presentan una declaración conjunta) o Total y permanentemente incapacitado en cualquier momento del año, sin que importe la edad. I need to amend my 2012 tax return Ejemplo. I need to amend my 2012 tax return Su hijo cumplió 19 años de edad el 10 de diciembre. I need to amend my 2012 tax return A no ser que estuviera total y permanentemente incapacitado o fuera un estudiante, su hijo no satisface el requisito de edad porque no tenía menos de 19 años al final del año. I need to amend my 2012 tax return El hijo tiene que ser menor que usted o su cónyuge. I need to amend my 2012 tax return   Para poder ser hijo calificado, un hijo que no está total y permanentemente incapacitado tiene que ser menor que usted. I need to amend my 2012 tax return Sin embargo, si es casado que presenta una declaración conjunta, su hijo tiene que ser menor que usted o que el cónyuge de usted pero no tiene que ser menor que ambos cónyuges. I need to amend my 2012 tax return Ejemplo 1: Hijo que no es menor que usted o su cónyuge. I need to amend my 2012 tax return Su hermano de 23 años, que es un estudiante y no es casado, vive con usted y su cónyuge. I need to amend my 2012 tax return El no está incapacitado. I need to amend my 2012 tax return Usted y su cónyuge tienen ambos 21 años de edad y presentan una declaración conjunta. I need to amend my 2012 tax return Su hermano no es su hijo calificado porque no es menor que usted o el cónyuge de usted. I need to amend my 2012 tax return Ejemplo 2: Hijo que es menor que el cónyuge de usted pero no es menor que usted. I need to amend my 2012 tax return Los hechos son iguales a los del Ejemplo 1, excepto que su cónyuge tiene 25 años. I need to amend my 2012 tax return Como su hermano es menor que su cónyuge, y usted y su cónyuge van a presentar una declaración conjunta, su hermano es su hijo calificado, aunque él no sea menor que usted. I need to amend my 2012 tax return Definición del término “estudiante”. I need to amend my 2012 tax return   Para reunir los requisitos para considerarse estudiante, durante algún momento de 5 meses del año natural, sean cuales sean, su hijo tiene que cumplir uno de los siguientes requisitos: Un estudiante a tiempo completo en una escuela que tenga un personal docente permanente, un programa de estudios y la asistencia fija de un estudiantado matriculado a tiempo completo o Un estudiante que asiste a tiempo completo a un curso de capacitación agrícola en el terreno ofrecido por una escuela que sea del tipo que se describe en el apartado (1) anteriormente, o que asiste a un curso de este tipo ofrecido por una agencia del estado, condado o gobierno local. I need to amend my 2012 tax return Los 5 meses naturales no tienen que ser consecutivos. I need to amend my 2012 tax return Estudiante a tiempo completo. I need to amend my 2012 tax return   Se entiende por “estudiante a tiempo completo” el estudiante matriculado por el número de horas y cursos que el “establecimiento docente” (escuela) considere como asistencia a tiempo completo. I need to amend my 2012 tax return Definición del término “escuela”. I need to amend my 2012 tax return   El término “escuela” abarca escuelas primarias, escuelas secundarias de primer o segundo ciclo (junior/senior high schools), escuelas universitarias (colleges), universidades o escuelas politécnicas, profesionales e industriales. I need to amend my 2012 tax return Sin embargo, este término no abarca los cursos de capacitación en el empleo, los centros de enseñanza por correspondencia o las escuelas que ofrecen cursos sólo por Internet. I need to amend my 2012 tax return Estudiantes de escuela superior vocacional. I need to amend my 2012 tax return   Los estudiantes de escuelas superiores vocacionales que trabajan en “empleos de cooperación” (co-op) en industrias privadas como parte de la capacitación práctica y en el aula de un curso de estudio fijo de una escuela se consideran estudiantes a tiempo completo. I need to amend my 2012 tax return Total y permanentemente incapacitado. I need to amend my 2012 tax return   Se considera que su hijo está total y permanentemente incapacitado si ambas condiciones siguientes le corresponden: El hijo no puede dedicarse a ninguna actividad remunerada de mayor importancia a causa de una condición física o mental. I need to amend my 2012 tax return Un médico determina que dicha condición ha durado u opina que va a durar continuamente durante por lo menos un año o que puede terminar en la muerte del hijo. I need to amend my 2012 tax return Requisito de Residencia Para satisfacer este requisito, su hijo tiene que haber vivido con usted durante más de la mitad del año. I need to amend my 2012 tax return Hay excepciones para ausencias temporales, hijos que nacieron o murieron ese año, hijos secuestrados e hijos de padres divorciados o separados. I need to amend my 2012 tax return Ausencias temporales. I need to amend my 2012 tax return   Se considera que su hijo ha vivido con usted durante períodos de tiempo cuando uno de ustedes, o ambos, se ausentan temporalmente debido a circunstancias especiales, tales como: Enfermedad, Estudios, Negocios, Vacaciones o Servicio militar. I need to amend my 2012 tax return Su hijo también se considera que vivió con usted durante todo período de tiempo en que haya estado recluido en el hospital después de su nacimiento si el hijo, de no haber estado recluido, hubiera vivido con usted durante ese período de tiempo. I need to amend my 2012 tax return Fallecimiento o nacimiento de un hijo. I need to amend my 2012 tax return   Se considera que un hijo que nació o falleció durante el año vivió con usted durante más de la mitad del año si su hogar fue el hogar del hijo por más de la mitad del período de tiempo en el cual estuvo vivo ese año. I need to amend my 2012 tax return Hijo que nació vivo. I need to amend my 2012 tax return   Usted quizás pueda declarar una exención si su hijo nació vivo durante el año aun si el hijo vivió sólo por un momento. I need to amend my 2012 tax return La ley estatal o local tiene que tratar al hijo como si hubiera nacido vivo. I need to amend my 2012 tax return Tiene que haber prueba de un nacimiento viable (vivo) demostrado en un documento oficial, tal como un acta de nacimiento. I need to amend my 2012 tax return El hijo tiene que ser su hijo calificado o su pariente calificado y también se tienen que satisfacer todos los demás requisitos para que pueda reclamar una exención de dependencia por él o ella. I need to amend my 2012 tax return Hijo que nació muerto. I need to amend my 2012 tax return   Usted no puede declarar una exención por un hijo que nació muerto. I need to amend my 2012 tax return Hijos secuestrados. I need to amend my 2012 tax return   Usted puede considerar que su hijo ha satisfecho el requisito de residencia, aun si el hijo ha sido secuestrado. I need to amend my 2012 tax return Vea la Publicación 501, Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estandar e información para la presentación de la declaración), en inglés, para detalles. I need to amend my 2012 tax return Hijos de padres divorciados o separados (o padres que no viven juntos). I need to amend my 2012 tax return   En la mayoría de los casos, debido al requisito de residencia, un hijo de padres divorciados o separados es el hijo calificado del padre o de la madre con custodia. I need to amend my 2012 tax return Sin embargo, el hijo será tratado como el hijo calificado del padre o de la madre que no tiene custodia si se cumplen las cuatro condiciones que se mencionan a continuación: Los padres: Están divorciados o legalmente separados por medio de un fallo de divorcio o de manutención por separación judicial, Están separados conforme a un acuerdo escrito de separación o No vivieron juntos en ningún momento durante los últimos 6 meses del año, aunque no estén o no hayan estado casados. I need to amend my 2012 tax return El hijo recibió de sus padres más de la mitad de la manutención total para el año. I need to amend my 2012 tax return Uno o ambos padres tienen la custodia del hijo durante más de la mitad del año natural. I need to amend my 2012 tax return Cualquiera de las siguientes afirmaciones es cierta: El padre o la madre que tiene custodia firma una declaración por escrito, la cual se explica más adelante, afirmando que él o ella no declarará al hijo como dependiente para el año, y el padre o la madre que no tiene custodia adjunta esta declaración escrita a su declaración de impuestos. I need to amend my 2012 tax return (Si el fallo o acuerdo entró en vigencia después de 1984 y antes de 2009, vea Fallo de divorcio o acuerdo de separación dictados después de 1984 y antes de 2009 , más adelante. I need to amend my 2012 tax return Si el fallo o acuerdo entró en vigencia después de 2008, vea Fallo de divorcio o acuerdo de separación dictado después de 2008 , más adelante). I need to amend my 2012 tax return Un fallo de divorcio o de manutención por separación judicial o un acuerdo escrito de separación vigentes antes de 1985, y que corresponda al año 2013, dispone que el padre o la madre que no tiene custodia puede reclamar al hijo como dependiente, el fallo o acuerdo no se cambió después de 1984 para decir que el padre o la madre que no tiene custodia no puede reclamar al hijo como dependiente, y que el padre o la madre que no tiene custodia contribuye por lo menos $600 de la manutención del hijo durante el año. I need to amend my 2012 tax return Padre o madre con custodia y padre o madre sin custodia. I need to amend my 2012 tax return   El padre o madre que tiene custodia es aquél o aquélla con quien el hijo convivió la mayor cantidad de noches durante el año. I need to amend my 2012 tax return El otro padre o madre es aquél o aquélla sin custodia. I need to amend my 2012 tax return   Si los padres se divorciaron o se separaron durante el año y el hijo vivió con ambos antes de la separación, el padre o la madre con custodia es aquél o aquélla con quien el hijo vivió la mayor cantidad de noches el resto de ese mismo año. I need to amend my 2012 tax return   Se considera que un hijo vivió con su padre o madre por una noche si el hijo durmió: En el hogar de ese padre o madre, a pesar de que el padre o la madre no esté presente o En compañía de su padre o madre, cuando el hijo no duerme en el hogar de su padre o madre (por ejemplo, cuando toman vacaciones juntos). I need to amend my 2012 tax return Igual cantidad de noches. I need to amend my 2012 tax return    Si el hijo vivió con su padre o madre por igual cantidad de noches durante el año, el padre o la madre con custodia es aquél que tiene el mayor ingreso bruto ajustado (AGI, por sus siglas en inglés). I need to amend my 2012 tax return Diciembre 31. I need to amend my 2012 tax return   Se considera que la noche del 31 de diciembre es parte del año en el cual esa noche comienza. I need to amend my 2012 tax return Por ejemplo, la noche del 31 de diciembre de 2013 es parte del año 2013. I need to amend my 2012 tax return Hijo emancipado. I need to amend my 2012 tax return   Si un hijo está emancipado según la ley estatal, se considera que el hijo no vivió con su padre o madre. I need to amend my 2012 tax return Vea el Ejemplo 5 y el Ejemplo 6. I need to amend my 2012 tax return Ausencias. I need to amend my 2012 tax return   Si en una noche en particular un hijo no vivió con su padre o madre (porque, por ejemplo, pasó la noche en la casa de un amigo), se considera que el hijo vivió esa noche con el padre o la madre con quien normalmente hubiera vivido esa noche excepto por esta ausencia. I need to amend my 2012 tax return Si no puede determinarse con cuál de los padres el hijo normalmente hubiera vivido o si el hijo no hubiese vivido esa noche con su padre o con su madre, para esa noche se considera que el hijo no vivió con su padre ni con su madre. I need to amend my 2012 tax return Padres que trabajan durante la noche. I need to amend my 2012 tax return   Si, por razón del horario de trabajo del padre o la madre, un hijo vive por mayor cantidad de días pero no las noches con el padre o la madre que trabaja durante la noche, ese padre o esa madre se considera el padre o la madre con custodia. I need to amend my 2012 tax return Durante la jornada escolar, se considera que el hijo vive en la residencia primaria que aparece indicada en los registros de la escuela. I need to amend my 2012 tax return Ejemplo 1: Hijo que vive con su padre o su madre por la mayor cantidad de noches. I need to amend my 2012 tax return Usted y el padre o la madre de su hijo están divorciados. I need to amend my 2012 tax return En el año 2013, su hijo vivió con usted por 210 noches y con su otro padre o madre por 155 noches. I need to amend my 2012 tax return Usted tiene la custodia de su hijo. I need to amend my 2012 tax return Ejemplo 2: Hija en campamento. I need to amend my 2012 tax return En el año 2013, su hija vivió con cada padre o madre en semanas alternas. I need to amend my 2012 tax return En el verano participó por seis semanas en el campamento de verano. I need to amend my 2012 tax return Durante su estadía en el campamento, se considera que ella vivió con usted por 3 semanas y con su padre o madre, su ex cónyuge, por 3 semanas porque ésos serían los períodos que ella hubiese vivido con cada uno de ustedes de no haber participado en el campamento de verano. I need to amend my 2012 tax return Ejemplo 3: Hijo que vivió con su padre y su madre por igual cantidad de días. I need to amend my 2012 tax return Su hijo vivió con usted 180 noches durante el año y vivió la misma cantidad de noches con su otro padre o madre, el ex cónyuge de usted. I need to amend my 2012 tax return Su ingreso bruto ajustado es $40,000. I need to amend my 2012 tax return El ingreso bruto ajustado de su ex cónyuge es $25,000. I need to amend my 2012 tax return Se le considera a usted como el padre o la madre con custodia de su hijo porque tiene el mayor ingreso bruto ajustado. I need to amend my 2012 tax return Ejemplo 4: Hijo que vive con su padre o madre pero el otro padre o madre está viviendo allí. I need to amend my 2012 tax return Normalmente su hijo vive con usted durante la semana y con su otro padre o madre, el ex cónyuge de usted, cada otro fin de semana. I need to amend my 2012 tax return Usted se enferma y lo hospitalizan. I need to amend my 2012 tax return El otro padre o madre vive en la casa de usted con su hijo por 10 días consecutivos mientras usted está hospitalizado. I need to amend my 2012 tax return Se considera que su hijo vivió con usted durante el período de 10 días en que usted estaba en el hospital porque su hijo vivió en su hogar. I need to amend my 2012 tax return Ejemplo 5: Hijo emancipado en el mes de mayo. I need to amend my 2012 tax return Cuando su hijo cumplió 18 años de edad en el mes de mayo de 2013, está emancipado según la ley del estado donde vive. I need to amend my 2012 tax return Por lo tanto, se considera que él no vivió con su padre o madre por más de la mitad del año. I need to amend my 2012 tax return El requisito especial para hijos de padres divorciados o separados no es aplicable. I need to amend my 2012 tax return Ejemplo 6: Hijo emancipado en el mes de agosto. I need to amend my 2012 tax return Su hija vive con usted desde el 1 de enero de 2013 hasta el 31 de mayo de 2013 y vive con su otro padre o madre, el ex cónyuge de usted, desde el 1 de junio de 2013 hasta el final de año. I need to amend my 2012 tax return Ella cumple 18 años de edad y será emancipada según la ley estatal el 1 de agosto de 2013. I need to amend my 2012 tax return Como se considera que ella no vivió con su padre o madre a partir del 1 de agosto, será tratada como si hubiera vivido con usted la mayor cantidad de noches del año 2013. I need to amend my 2012 tax return Usted es el padre o la madre que tiene custodia. I need to amend my 2012 tax return Declaración escrita. I need to amend my 2012 tax return    El padre o la madre con custodia puede usar el Formulario 8332 o una declaración similar (que contenga la misma información requerida por el formulario) para hacer la declaración escrita a fin de ceder la exención al padre o a la madre sin custodia. I need to amend my 2012 tax return El padre o la madre sin custodia tiene que adjuntar el formulario o declaración escrita a su declaración de impuestos. I need to amend my 2012 tax return   La exención puede otorgarse por 1 año, por un número de años especificados (por ejemplo, años alternos), o por todos los años futuros (subsiguientes), como se especifique en la declaración. I need to amend my 2012 tax return Fallo de divorcio o acuerdo de separación dictados después de 1984 y antes de 2009. I need to amend my 2012 tax return   Si el fallo de divorcio o de manutención por separación judicial entró en vigencia después de 1984 y antes de 2009, el padre o la madre sin custodia quizás pueda adjuntar ciertas páginas correspondientes del fallo de divorcio o de manutención por separación judicial en lugar del Formulario 8332. I need to amend my 2012 tax return El fallo o acuerdo tiene que incluir las tres declaraciones siguientes: El padre o la madre sin custodia puede declarar al hijo como dependiente sin tener en cuenta condición alguna, tal como el pago de manutención. I need to amend my 2012 tax return El padre o la madre con custodia no declarará al hijo como dependiente para ese año. I need to amend my 2012 tax return Los años en los que el padre o la madre sin custodia (en vez del padre o de la madre con custodia), puede declarar al hijo como dependiente. I need to amend my 2012 tax return   El padre o la madre sin custodia tiene que adjuntar a su declaración de impuestos las siguientes páginas del fallo o acuerdo: La primera página (escriba el número de Seguro Social del otro padre en esta página). I need to amend my 2012 tax return Las páginas que incluyen toda la información identificada anteriormente en los puntos (1) al (3). I need to amend my 2012 tax return La página con la firma del otro padre o madre y la fecha del acuerdo. I need to amend my 2012 tax return Fallo de divorcio o acuerdo de separación dictado después de 2008. I need to amend my 2012 tax return   El padre o la madre sin custodia no puede adjuntar páginas del fallo de divorcio o acuerdo de separación en lugar del Formulario 8332 si el fallo o acuerdo entró en vigencia después de 2008. I need to amend my 2012 tax return El padre o la madre con custodia tiene que firmar el Formulario 8332 o una declaración similar cuyo único propósito es ceder la reclamación de exención del padre o de la madre con custodia en base de ese hijo, y el padre o la madre sin custodia tendrá que adjuntar a su declaración de impuestos una copia del formulario o de la declaración similar (que contenga la misma información requerida en el formulario). I need to amend my 2012 tax return El formulario o la declaración escrita tiene que indicar que el padre o la madre con custodia cede la reclamación de exención por el hijo sin condición alguna. I need to amend my 2012 tax return Por ejemplo, la cesión no puede otorgarse a condición de que el padre o la madre sin custodia pague la manutención del hijo. I need to amend my 2012 tax return El padre o la madre que no tiene custodia tiene que adjuntar la información requerida a su declaración de impuestos aunque haya sido presentada junto con una declaración de impuestos en un año anterior. I need to amend my 2012 tax return Revocación de la cesión a la reclamación de la exención. I need to amend my 2012 tax return   El padre o la madre con custodia puede revocar la cesión a la reclamación de la exención otorgada anteriormente al padre o a la madre sin custodia en el Formulario 8332 o en una declaración similar. I need to amend my 2012 tax return Para que la revocación sea vigente para el año 2013, el padre o la madre con custodia tiene que proveer (o hacer un esfuerzo razonable para proveer) un aviso por escrito de la revocación al padre o a la madre sin custodia en el año 2012 o antes. I need to amend my 2012 tax return El padre o la madre con custodia puede llenar la Parte III del Formulario 8332 para ese propósito y tiene que adjuntar una copia de la revocación a su declaración por cada año que reclame al hijo como dependiente debido a la revocación. I need to amend my 2012 tax return Padre o madre que se ha vuelto a casar. I need to amend my 2012 tax return   Si usted vuelve a casarse, se considera que la manutención provista por su nuevo cónyuge ha sido provista por usted. I need to amend my 2012 tax return Padres que nunca se casaron. I need to amend my 2012 tax return   Este requisito especial para padres divorciados o separados corresponde también a los padres que nunca se casaron y que vivieron separados en todo momento de los últimos seis meses del año. I need to amend my 2012 tax return Requisito de Manutención (Para Poder Ser un Hijo Calificado) Para satisfacer este requisito, el hijo no puede haber provisto más de la mitad de su propia manutención para el año. I need to amend my 2012 tax return Este requisito es distinto al requisito de manutención para poder ser pariente calificado, el cual se describe más adelante. I need to amend my 2012 tax return Sin embargo, para saber lo que se considera y lo que no se considera manutención, vea Requisito de Manutención (Para Poder Ser un Pariente Calificado) , más adelante. I need to amend my 2012 tax return Si no está seguro de si un hijo proveyó más de la mitad de su propia manutención, quizás le interese ver la Hoja de Trabajo 3-1. I need to amend my 2012 tax return Ejemplo. I need to amend my 2012 tax return Usted proveyó $4,000 para la manutención de su hijo de 16 años de edad para el año. I need to amend my 2012 tax return Él tiene un empleo de tiempo parcial y proveyó $6,000 para su propia manutención. I need to amend my 2012 tax return Él proveyó más de la mitad de su propia manutención para el año. I need to amend my 2012 tax return Él no es su hijo calificado. I need to amend my 2012 tax return Pagos y gastos del cuidado de hijos de crianza. I need to amend my 2012 tax return   Los pagos que usted recibe para la manutención de un hijo de crianza de una agencia autorizada para colocar a menores son considerados manutención provista por la agencia. I need to amend my 2012 tax return Igualmente, los pagos que usted recibe para la manutención de un hijo de crianza provistos por un estado o condado son considerados manutención procedente del estado o condado. I need to amend my 2012 tax return   Si usted no ejerce la profesión ni se dedica al negocio de proveer cuidado de crianza y los gastos no reembolsados que pagó de su propio bolsillo para el cuidado de un hijo de crianza se hicieron principalmente para el beneficio de una organización calificada para recibir donaciones caritativas deducibles, en ese caso los gastos son deducibles como donaciones caritativas, pero no son consideradas manutención que usted aportó. I need to amend my 2012 tax return Para más información sobre la deducción de donaciones caritativas, vea el capítulo 24. I need to amend my 2012 tax return Si sus gastos no reembolsados no son deducibles por concepto de donaciones caritativas, se consideran manutención que usted proveyó. I need to amend my 2012 tax return   Si se dedica al negocio o a la profesión de proveer cuidados de crianza, sus gastos no reembolsados no se consideran manutención provista por usted. I need to amend my 2012 tax return Ejemplo 1. I need to amend my 2012 tax return Lorenza, una hija de crianza, vivió con los Herrera durante los 3 últimos meses del año. I need to amend my 2012 tax return Los Herrera cuidaban a Lorenza porque querían adoptarla (aunque no fue colocada en su hogar para adopción). I need to amend my 2012 tax return No proveyeron cuidado en calidad de negocio u ocupación ni tampoco para beneficiar a la agencia que la colocó en su hogar. I need to amend my 2012 tax return Los gastos no reembolsados en los que han incurrido los Herrera no son deducibles como donaciones caritativas pero sí son considerados manutención que los Herrera aportaron a beneficio de Lorenza. I need to amend my 2012 tax return Ejemplo 2. I need to amend my 2012 tax return Usted proveyó $3,000 para la manutención de su hijo de crianza de 10 años de edad para el año. I need to amend my 2012 tax return El gobierno estatal proveyó una cantidad de $4,000, la cual se considera ayuda provista por el estado y no por el hijo. I need to amend my 2012 tax return Vea Manutención provista por el estado (bienestar social, cupones de alimentos, vivienda, etcétera) , más adelante. I need to amend my 2012 tax return Su hijo de crianza no proveyó más de la mitad de su propia manutención para el año. I need to amend my 2012 tax return Becas. I need to amend my 2012 tax return   Una beca recibida por un hijo que es estudiante no se tiene en cuenta al determinar si dicho hijo proveyó más de la mitad de su propia manutención. I need to amend my 2012 tax return Requisito de la Declaración Conjunta (Para Poder Ser un Hijo Calificado) Para satisfacer este requisito, el hijo no puede presentar una declaración conjunta para el año. I need to amend my 2012 tax return Excepción. I need to amend my 2012 tax return   Una excepción al requisito de la declaración conjunta es aplicable si su hijo calificado y el cónyuge de su hijo presentan una declaración conjunta únicamente para solicitar un reembolso del impuesto retenido sobre el ingreso o el impuesto estimado pagado. I need to amend my 2012 tax return Ejemplo 1. I need to amend my 2012 tax return Hija que presenta una declaración conjunta. I need to amend my 2012 tax return Usted mantuvo a su hija de 18 años, la cual vivió con usted durante todo el año mientras el esposo de ella estaba en las Fuerzas Armadas. I need to amend my 2012 tax return Él ganó $25,000 en el año. I need to amend my 2012 tax return La pareja presenta una declaración conjunta. I need to amend my 2012 tax return El hecho de que su hija y el esposo de ella presentan una declaración conjunta significa que no es su hija calificada. I need to amend my 2012 tax return Ejemplo 2. I need to amend my 2012 tax return Hijo que presenta una declaración conjunta únicamente para reclamar un reembolso del impuesto retenido sobre el ingreso. I need to amend my 2012 tax return Su hijo de 18 años y la esposa de éste, la cual tiene 17 años, tenían $800 de ingreso por concepto de salarios de trabajos a tiempo parcial y ningún otro ingreso. I need to amend my 2012 tax return A ninguno de los dos se le requiere presentar una declaración de impuestos. I need to amend my 2012 tax return Ellos no tienen hijos. I need to amend my 2012 tax return Los impuestos han sido retenidos de su paga; por lo tanto, presentan una declaración conjunta sólo para obtener un reembolso del impuesto retenido. I need to amend my 2012 tax return La excepción para el requisito de la declaración conjunta es aplicable, así que su hijo puede ser su hijo calificado si se cumplen los demás requisitos. I need to amend my 2012 tax return Ejemplo 3. I need to amend my 2012 tax return Hijo que presenta una declaración conjunta para reclamar un crédito tributario de oportunidad para los estadounidenses. I need to amend my 2012 tax return La situación es igual a la del Ejemplo 2 salvo que ningún impuesto fue retenido de la paga de su hijo. I need to amend my 2012 tax return Ni a él ni a su esposa se les requirió presentar una declaración de impuestos. I need to amend my 2012 tax return Sin embargo, ellos presentan una declaración conjunta para reclamar un crédito tributario de oportunidad para los estadounidenses de $124 y recibir un reembolso por esa misma cantidad. I need to amend my 2012 tax return Debido a que el propósito para presentar la declaración es para solicitar el crédito tributario de oportunidad para los estadounidenses, ellos no la presentan únicamente para solicitar un reembolso del impuesto retenido sobre el ingreso o el impuesto estimado pagado. I need to amend my 2012 tax return La excepción del requisito de la declaración conjunta no es aplicable, por lo tanto, su hijo no es un hijo calificado. I need to amend my 2012 tax return Requisito Especial para el Hijo Calificado de Más de una Persona Si su hijo calificado no es hijo calificado de otra persona, este requisito no le corresponde y usted no tiene que leer sobre este tema. I need to amend my 2012 tax return Esto es así también si su hijo no es hijo calificado de otra persona, excepto en el caso del cónyuge de usted con el o la cual usted presenta una declaración conjunta. I need to amend my 2012 tax return Si a un hijo se le trata como hijo calificado del padre o madre que no tiene la custodia conforme a las reglas para los hijos de padres divorciados (o separados o padres que no viven juntos) descritas anteriormente, vea Cómo se aplica este requisito especial a los padres divorciados o separados (o a padres que no viven juntos) , más adelante. I need to amend my 2012 tax return A veces, un hijo satisface los requisitos de parentesco, edad, residencia, manutención y declaración conjunta para poder ser un hijo calificado de más de una persona. I need to amend my 2012 tax return Aunque el hijo sea el hijo calificado de cada una de dichas personas, sólo una de ellas puede considerarlo calificado para obtener los siguientes beneficios tributarios (si reúne los requisitos de cada beneficio en cuestión) basado en dicho hijo: La exención por el hijo. I need to amend my 2012 tax return El crédito tributario por hijos. I need to amend my 2012 tax return El estado civil de cabeza de familia para efectos de la declaración. I need to amend my 2012 tax return El crédito por gastos de cuidado de hijos y dependientes. I need to amend my 2012 tax return La exclusión de los ingresos en el caso de los beneficios por cuidado de dependientes. I need to amend my 2012 tax return El crédito por ingreso del trabajo. I need to amend my 2012 tax return La otra persona en cuestión no puede tomar ninguno de esos beneficios basados en este hijo calificado. I need to amend my 2012 tax return Esto quiere decir que ustedes dos no pueden ponerse de acuerdo para dividir los beneficios entre los dos. I need to amend my 2012 tax return La otra persona no puede tomar ninguno de estos beneficios tributarios a menos que tenga un hijo calificado diferente. I need to amend my 2012 tax return Reglas de desempate. I need to amend my 2012 tax return   Para determinar cuál persona puede tratar al hijo como un hijo calificado para reclamar estos seis beneficios tributarios, las siguientes reglas de desempate aplican: Si sólo una de las dos personas es el padre o la madre del hijo, el hijo será tratado como el hijo calificado del padre o la madre. I need to amend my 2012 tax return Si los padres presentan una declaración conjunta el uno con el otro y pueden reclamar al hijo como hijo calificado, el hijo se trata como el hijo calificado de los padres. I need to amend my 2012 tax return Si los padres no presentan una declaración conjunta el uno con el otro, pero ambos padres reclaman al hijo como hijo calificado, el IRS tratará al hijo como hijo calificado del padre o la madre con el cual el hijo haya vivido por más tiempo durante el año. I need to amend my 2012 tax return Si el hijo vivió con su padre o la madre por igual cantidad de tiempo, el IRS tratará al hijo como el hijo calificado del padre o la madre que tenía el mayor ingreso bruto ajustado para ese año. I need to amend my 2012 tax return Si ningún padre o madre puede reclamar al hijo como hijo calificado, el hijo será tratado como el hijo calificado de la persona cuyo ingreso bruto ajustado sea mayor para ese año. I need to amend my 2012 tax return Si un padre o madre puede reclamar al hijo como hijo calificado pero ninguno lo reclama, el hijo será tratado como hijo calificado de la persona cuyo ingreso bruto ajustado sea mayor para ese año, pero sólo si esa persona tiene ingreso bruto ajustado mayor que el ingreso bruto ajustado del padre o la madre que pueda reclamar a dicho hijo. I need to amend my 2012 tax return Si los padres del hijo presentan una declaración conjunta el uno con el otro, esta regla se puede aplicar al dividir la combinación del ingreso bruto ajustado en partes iguales entre el padre y la madre. I need to amend my 2012 tax return Vea el Ejemplo 6. I need to amend my 2012 tax return   Sujeto a estas reglas de desempate, usted y la otra persona quizás puedan escoger cuáles de los dos reclamen al hijo como hijo calificado. I need to amend my 2012 tax return Ejemplo 1: Hija que vivió con su madre y abuela. I need to amend my 2012 tax return Usted y su hija Jacinta, de 3 años de edad, vivieron con la madre de usted durante todo el año. I need to amend my 2012 tax return Usted tiene 25 años de edad, es soltera y su ingreso bruto ajustado es $9,000. I need to amend my 2012 tax return El ingreso bruto ajustado de su madre es $15,000. I need to amend my 2012 tax return El padre de Jacinta no vivió con usted ni con su hija. I need to amend my 2012 tax return Usted no ha firmado el Formulario 8332 (o una declaración similar) para ceder la exención de la hija al padre o la madre sin custodia. I need to amend my 2012 tax return Jacinta es hija calificada tanto suya como de la madre de usted porque ella satisface los requisitos de parentesco, edad, residencia, manutención y declaración conjunta tanto para usted como para la madre de usted. I need to amend my 2012 tax return No obstante, sólo una de ustedes puede reclamar a su hija como dependiente. I need to amend my 2012 tax return Jacinta no es hija calificada de nadie más, incluyendo al padre. I need to amend my 2012 tax return Usted permite que su madre reclame a Jacinta. I need to amend my 2012 tax return Esto quiere decir que la madre de usted podrá reclamar a Jacinta como hija que reúne los requisitos para propósitos de los seis beneficios tributarios enumerados anteriormente si ella tiene derecho a reclamar estos beneficios (y usted no reclama a Jacinta como dependiente o hija calificada para cualquiera de dichos beneficios tributarios). I need to amend my 2012 tax return Ejemplo 2: El padre o la madre tiene un ingreso bruto ajustado mayor que el del abuelo o la abuela. I need to amend my 2012 tax return La situación es igual a la del Ejemplo 1 , salvo que el ingreso bruto ajustado de usted es $18,000. I need to amend my 2012 tax return Como el ingreso bruto ajustado de la madre de usted no es mayor al suyo, ella no puede reclamar a Jacinta. I need to amend my 2012 tax return Sólo usted puede reclamar a Jacinta. I need to amend my 2012 tax return Ejemplo 3: Dos personas declaran a la misma hija. I need to amend my 2012 tax return La situación es igual a la del Ejemplo 1 , salvo que tanto usted como su madre reclaman a Jacinta como hija calificada. I need to amend my 2012 tax return En este caso, usted como madre de la hija en cuestión será la única a la que se le permitirá reclamar a Jacinta como hija calificada. I need to amend my 2012 tax return El IRS rechazará la reclamación de su madre a los seis beneficios tributarios listados anteriormente a menos que ella tenga otro hijo calificado. I need to amend my 2012 tax return Ejemplo 4: Hijos calificados divididos entre dos personas. I need to amend my 2012 tax return La situación es igual a la del Ejemplo 1 , salvo que usted también tiene dos hijos menores que son hijos calificados tanto de usted como de su madre. I need to amend my 2012 tax return Sólo una de ustedes puede reclamar a cada hijo individualmente. I need to amend my 2012 tax return Sin embargo, si el ingreso bruto ajustado de la madre de usted es mayor que el suyo, usted puede permitir que la madre de usted reclame a uno o más de los hijos. I need to amend my 2012 tax return Por ejemplo, usted puede reclamar a uno de los hijos mientras que su madre puede reclamar a los otros dos. I need to amend my 2012 tax return Ejemplo 5: Contribuyente que es hija calificada. I need to amend my 2012 tax return La situación es igual a la del Ejemplo 1 , salvo que usted tiene sólo 18 años de edad y no contribuyó más de la mitad de su propia manutención para el año. I need to amend my 2012 tax return Esto significa que usted es la hija calificada de su madre. I need to amend my 2012 tax return Si ella puede reclamarla a usted como dependiente, entonces usted no puede reclamar a su hija como dependiente según el Requisito de Dependiente del Contribuyente , explicado anteriormente. I need to amend my 2012 tax return Ejemplo 6: Hijo que vive tanto con el padre como la madre y con la abuela. I need to amend my 2012 tax return La situación es igual a la del Ejemplo 1 , salvo que usted y el padre de su hija están casados el uno con el otro, viven con su hija y con la madre de usted y tienen un ingreso bruto ajustado de $20,000 en una declaración conjunta. I need to amend my 2012 tax return Si usted y su esposo no reclaman a su hija como hija calificada, la madre de usted la puede reclamar. I need to amend my 2012 tax return Aunque el ingreso bruto ajustado de su declaración conjunta, $20,000, es mayor que el ingreso bruto ajustado de la madre de usted de $15,000, se puede considerar, para este fin, que el ingreso bruto ajustado de usted es $10,000 y el de su cónyuge es $10,000. I need to amend my 2012 tax return Por lo tanto, el ingreso bruto ajustado de la madre de usted, $15,000, sería mayor que cualquier cantidad de ingresos brutos ajustados de cualquiera de los padres que podrían reclamar a su hija. I need to amend my 2012 tax return Ejemplo 7: Padres separados. I need to amend my 2012 tax return Usted, su esposo y su hijo de 10 años de edad vivieron en la misma vivienda hasta el 1 de agosto de 2013, fecha en la que su esposo se marchó de la casa. I need to amend my 2012 tax return Su hijo vivió con usted durante los meses de agosto y septiembre. I need to amend my 2012 tax return Durante el resto del año, su hijo vivió con su esposo, el padre del hijo. I need to amend my 2012 tax return Su hijo es hijo calificado tanto de usted como de su esposo ya que el hijo vivió con cada uno de ustedes durante más de la mitad del año y, además, satisfizo los requisitos de parentesco, edad, manutención y declaración conjunta para cada uno de ustedes. I need to amend my 2012 tax return Como usted y su esposo aún no se habían divorciado, separado legalmente o separado de acuerdo con un fallo de manutención por separación judicial escrito al finalizar el año, el requisito para padres divorciados o separados (o padres que no viven juntos) no aplica en este caso. I need to amend my 2012 tax return Usted y su esposo presentarán una declaración por separado. I need to amend my 2012 tax return Su esposo esta de acuerdo con dejar que usted trate al hijo como hijo calificado. I need to amend my 2012 tax return Esto quiere decir que, si su esposo no lo reclama como hijo calificado, usted puede reclamar a su hijo como hijo calificado para propósitos de la exención de dependencia, el crédito tributario por hijos y a la exclusión de los beneficios por cuidado de dependientes, si reúne los requisitos para cada uno de esos beneficios tributarios. I need to amend my 2012 tax return Sin embargo, usted no puede reclamar el estado civil de cabeza de familia porque usted y su esposo no vivieron separados durante los últimos 6 meses del año. I need to amend my 2012 tax return Por lo tanto, su estado civil para efectos de la declaración (el de usted) es casada que presenta la declaración por separado, así que no puede reclamar el crédito por ingreso del trabajo ni el crédito por gastos del cuidado de menores y dependientes. I need to amend my 2012 tax return Ejemplo 8: Padres separados declaran al mismo hijo. I need to amend my 2012 tax return La situación es igual a la del Ejemplo 7 , salvo que tanto usted como su esposo reclaman a su hijo como hijo calificado. I need to amend my 2012 tax return En este caso, sólo su esposo tiene el derecho de tratar a su hijo como hijo calificado. I need to amend my 2012 tax return Esto es así porque durante 2013, su hijo vivió con él durante más tiempo de lo que vivió con usted. I need to amend my 2012 tax return Si usted reclamó una exención o el crédito tributario por hijos, basado en su hijo, el IRS rechazará su reclamación a dichos beneficios tributarios. I need to amend my 2012 tax return Si usted no tiene otro hijo calificado o dependiente calificado, el IRS también rechazará su reclamación para la exclusión de los beneficios por cuidado de dependientes. I need to amend my 2012 tax return Además, ya que usted y su esposo no vivieron separados los últimos 6 meses del año, su esposo, para efectos de la declaración, no puede reclamar el estado civil de cabeza de familia. I need to amend my 2012 tax return Por lo tanto, su estado civil para efectos de la declaración es casado que presenta la declaración por separado, así que no puede reclamar el crédito por ingreso del trabajo ni el crédito por gastos del cuidado de menores y dependientes. I need to amend my 2012 tax return Ejemplo 9: Padres no casados. I need to amend my 2012 tax return Usted, su hijo de 5 años de edad y el padre de su hijo vivieron juntos durante todo el año. I need to amend my 2012 tax return Usted y el padre de su hijo no están casados. I need to amend my 2012 tax return Su hijo es hijo calificado de ambos porque satisfizo los requisitos de parentesco, edad, residencia, manutención y declaración conjunta para cada uno de ustedes. I need to amend my 2012 tax return Su ingreso bruto ajustado (AGI, por sus siglas en inglés) es $12,000 y el del padre de su hijo es $14,000. I need to amend my 2012 tax return El padre de su hijo está de acuerdo con que usted reclame a su hijo como hijo calificado. I need to amend my 2012 tax return Esto quiere decir que usted puede reclamarlo como hijo calificado para la exención de dependencia, crédito tributario por hijos, el estado civil de cabeza de familia para efectos de la declaración, el crédito por gastos del cuidado de menores y dependientes, la exclusión de los beneficios por cuidado de dependientes y el crédito por ingreso del trabajo si usted tiene derecho a reclamar cada uno de estos beneficios (y si el padre de su hijo no reclama a su hijo como dependiente o dependiente calificado para ninguno de dichos beneficios). I need to amend my 2012 tax return Ejemplo 10: Padres no casados que declaran al mismo hijo. I need to amend my 2012 tax return La situación es igual a la del Ejemplo 9 , salvo que tanto usted como el padre de su hijo reclaman a su hijo como hijo calificado. I need to amend my 2012 tax return En este caso, sólo el padre tiene el derecho de tratar a su hijo como hijo calificado. I need to amend my 2012 tax return Esto se debe a que el ingreso bruto ajustado del padre, $14,000, es mayor que el ingreso bruto ajustado de usted, $12,000. I need to amend my 2012 tax return Si usted reclamó una exención o el crédito tributario por hijos, basado en su hijo, el IRS rechazará su reclamación a dichos beneficios tributarios. I need to amend my 2012 tax return Si usted no tiene otro hijo calificado o dependiente calificado, el IRS también rechazará su reclamación para el crédito por ingreso del trabajo, el estado civil de cabeza de familia para efectos de la declaración y la exclusión de los beneficios por cuidado de dependientes. I need to amend my 2012 tax return Ejemplo 11: Hija que no vivió con un padre o madre. I need to amend my 2012 tax return Usted y su sobrina de 7 años de edad, la hija de su hermana, vivieron con la madre de usted durante todo el año. I need to amend my 2012 tax return Usted tiene 25 años de edad y su ingreso bruto ajustado es $9,300. I need to amend my 2012 tax return El ingreso bruto ajustado de su madre es $15,000. I need to amend my 2012 tax return Los padres de su sobrina declaran conjuntamente, tienen un ingreso bruto ajustado menor que $9,000 y no viven con usted ni con su hija. I need to amend my 2012 tax return Su sobrina es una hija calificada tanto de usted como de la madre de usted porque ella satisface los requisitos de parentesco, edad, residencia, manutención y declaración conjunta tanto de usted como para la madre de usted. I need to amend my 2012 tax return No obstante, sólo la madre de usted la puede tratar como hija calificada. I need to amend my 2012 tax return Esto es porque el ingreso bruto ajustado de la madre de usted, $15,000, es mayor que el de usted, $9,300. I need to amend my 2012 tax return Cómo se aplica este requisito especial a los padres divorciados o separados (o a padres que no viven juntos). I need to amend my 2012 tax return   Si a un hijo se le trata como el hijo calificado del padre o la madre que no tiene custodia conforme a los requisitos que se describen anteriormente para Hijos de padres divorciados o separados o padres que no viven juntos , sólo el padre o la madre sin custodia puede reclamar una exención y el crédito tributario por hijos basado en dicho hijo. I need to amend my 2012 tax return Sin embargo, el padre o la madre con la custodia, si reúne los requisitos, u otra persona que reúna los requisitos, puede reclamar al hijo como hijo calificado para el estado civil de cabeza de familia, crédito por gastos del cuidado de menores y dependientes, exclusión de los beneficios por cuidado de dependientes y el crédito por ingreso del trabajo. I need to amend my 2012 tax return Si el hijo es hijo calificado de más de una persona para estos beneficios tributarios, entonces las reglas de desempate determinan cuál persona puede tratar al hijo como hijo calificado. I need to amend my 2012 tax return Ejemplo 1. I need to amend my 2012 tax return Usted y su hijo de 5 años de edad vivieron todo el año con su madre, quien pagó todos los costos de mantener la vivienda. I need to amend my 2012 tax return Su ingreso bruto ajustado es $10,000. I need to amend my 2012 tax return El ingreso bruto ajustado de su madre es $25,000. I need to amend my 2012 tax return El padre de su hijo no vivió con usted ni con su hijo. I need to amend my 2012 tax return Conforme a los requisitos correspondientes a los hijos de padres divorciados o separados (o padres que no viven juntos), su hijo es tratado como hijo calificado del padre de su hijo, el cual puede reclamar una exención y el crédito tributario por hijos en el caso de dicho hijo. I need to amend my 2012 tax return Por lo tanto, usted no puede reclamar una exención ni el crédito tributario por hijos en el caso de su hijo. I need to amend my 2012 tax return Sin embargo, el padre de su hijo no puede reclamar a su hijo como hijo calificado para el estado civil de cabeza de familia, el crédito por gastos del cuidado de menores y dependientes, la exclusión de los beneficios por cuidado de dependientes ni el crédito por ingreso del trabajo. I need to amend my 2012 tax return Ni usted ni su madre tuvieron ningún gasto del cuidado de menores ni beneficios por cuidado de dependientes, por lo tanto, ninguna de ustedes puede reclamar el crédito por gastos de cuidado de menores ni la exclusión de los beneficios por cuidado de dependientes. I need to amend my 2012 tax return Pero, el hijo es hijo calificado de usted y su madre para el estado civil de cabeza de familia y el crédito por ingreso del trabajo, porque satisface los requisitos de parentesco, edad, residencia, manutención y declaración conjunta correspondientes tanto a usted como a su madre. I need to amend my 2012 tax return (Nota: El requisito de manutención no corresponde en el caso del crédito por ingreso del trabajo). I need to amend my 2012 tax return Sin embargo, usted acuerda dejar que su madre reclame a su hijo. I need to amend my 2012 tax return Esto significa que ella puede reclamarlo para el estado civil de cabeza de familia y el crédito por ingreso del trabajo si reúne los requisitos para los dos y usted no lo reclama como hijo calificado para el crédito por ingreso del trabajo. I need to amend my 2012 tax return (Ya que su madre pagó todos los costos de manutención de la vivienda, usted no puede reclamar el estado civil de cabeza de familia). I need to amend my 2012 tax return Ejemplo 2. I need to amend my 2012 tax return La situación es igual a la del Ejemplo 1 , salvo que el ingreso bruto ajustado de usted es $25,000 y el de su madre es $21,000. I need to amend my 2012 tax return La madre de usted no puede reclamar a su hijo como hijo calificado porque su ingreso bruto ajustado no es mayor que el suyo. I need to amend my 2012 tax return Ejemplo 3. I need to amend my 2012 tax return La situación es igual a la del Ejemplo 1 , salvo que usted y su madre reclaman a su hijo como hijo calificado para el crédito por ingreso del trabajo. I need to amend my 2012 tax return Su madre también puede reclamarlo como hijo calificado para el estado civil de cabeza de familia. I need to amend my 2012 tax return Usted, en calidad de madre del hijo, será la única que podrá reclamarlo como hijo calificado para el crédito por ingreso del trabajo. I need to amend my 2012 tax return El IRS rechazará la reclamación de su madre al crédito por ingreso del trabajo y al estado civil de cabeza de familia salvo que tenga otro hijo calificado. I need to amend my 2012 tax return Pariente Calificado Tiene que reunir cuatro requisitos para poder considerar a una persona pariente calificado suyo. I need to amend my 2012 tax return Estos requisitos son los siguientes: Requisito de no ser Hijo Calificado, Requisito de Miembro de la Unidad Familiar o de Parentesco, Requisito del Ingreso Bruto y Requisito de Manutención (para Poder Ser un Pariente Calificado). I need to amend my 2012 tax return Edad. I need to amend my 2012 tax return   A diferencia de un hijo calificado, un pariente calificado puede tener cualquier edad. I need to amend my 2012 tax return No existe ningún requisito de edad para un pariente calificado. I need to amend my 2012 tax return Hijos secuestrados. I need to amend my 2012 tax return   Usted quizás puede considerar a un hijo como su pariente calificado, aun si éste ha sido secuestrado. I need to amend my 2012 tax return Consulte la Publicación 501, para más detalles. I need to amend my 2012 tax return Hoja de Trabajo 3-1. I need to amend my 2012 tax return Hoja de Trabajo para Determinar Manutención Fondos que Pertenecen a la Persona que Usted Mantuvo       1. I need to amend my 2012 tax return Anote el total de los fondos que pertenecen a la persona que usted mantuvo, incluyendo ingresos recibidos (sujetos y no sujetos a impuestos) y préstamos durante el año, más la cantidad en cuentas de ahorros y otras cuentas al principio del año. I need to amend my 2012 tax return No incluya fondos provistos por el estado; en vez de eso, incluya dichas cantidades en la línea 23 1. I need to amend my 2012 tax return     2. I need to amend my 2012 tax return Anote la cantidad de la línea 1 que se utilizó para la manutención de la persona 2. I need to amend my 2012 tax return     3. I need to amend my 2012 tax return Anote la cantidad de la línea 1 que se utilizó para otros propósitos 3. I need to amend my 2012 tax return     4. I need to amend my 2012 tax return Anote la cantidad total en cuentas de ahorros y otras cuentas de la persona al final del año 4. I need to amend my 2012 tax return     5. I need to amend my 2012 tax return Sume las líneas 2 a 4. I need to amend my 2012 tax return (Este resultado debe ser igual a la cantidad de la línea 1). I need to amend my 2012 tax return 5. I need to amend my 2012 tax return     Gastos del Hogar Entero (donde vivió la persona que usted mantuvo)       6. I need to amend my 2012 tax return Alojamiento (Complete la línea 6a o 6b):         6a. I need to amend my 2012 tax return Anote la cantidad de alquiler pagado 6a. I need to amend my 2012 tax return       6b. I need to amend my 2012 tax return Anote el valor justo de alquiler de la vivienda. I need to amend my 2012 tax return Si la persona que usted mantuvo es dueña  de la vivienda, incluya esta cantidad también en la línea 21. I need to amend my 2012 tax return 6b. I need to amend my 2012 tax return     7. I need to amend my 2012 tax return Anote el total gastado en alimentos 7. I need to amend my 2012 tax return     8. I need to amend my 2012 tax return Anote el total gastado en servicios públicos (calefacción, luz, agua, etc. I need to amend my 2012 tax return , no incluido en la línea 6a o 6b) 8. I need to amend my 2012 tax return     9. I need to amend my 2012 tax return Anote el total gastado en reparaciones (no incluido en la línea 6a o 6b) 9. I need to amend my 2012 tax return     10. I need to amend my 2012 tax return Anote el total de otros gastos. I need to amend my 2012 tax return No incluya gastos de mantener la vivienda, como los intereses de una hipoteca, los impuestos sobre bienes raíces y el seguro. I need to amend my 2012 tax return 10. I need to amend my 2012 tax return     11. I need to amend my 2012 tax return Sume las líneas 6a a 10. I need to amend my 2012 tax return Este resultado es el total de los gastos de su hogar 11. I need to amend my 2012 tax return     12. I need to amend my 2012 tax return Anote el número total de personas que vivieron en el hogar 12. I need to amend my 2012 tax return     Gastos de la Persona que Usted Mantuvo       13. I need to amend my 2012 tax return Divida la línea 11 por la línea 12. I need to amend my 2012 tax return Ésta es la parte de los gastos del hogar correspondiente a la persona 13. I need to amend my 2012 tax return     14. I need to amend my 2012 tax return Anote el gasto total de ropa para esta persona 14. I need to amend my 2012 tax return     15. I need to amend my 2012 tax return Anote el gasto total de estudios para esta persona 15. I need to amend my 2012 tax return     16. I need to amend my 2012 tax return Anote el total de los gastos médicos y dentales no pagados ni reembolsados por seguro médico para esta persona 16. I need to amend my 2012 tax return     17. I need to amend my 2012 tax return Anote el gasto total de viajes y recreación para esta persona 17. I need to amend my 2012 tax return     18. I need to amend my 2012 tax return Anote el total de otros gastos para esta persona 18. I need to amend my 2012 tax return     19. I need to amend my 2012 tax return Sume las líneas 13 a 18. I need to amend my 2012 tax return El resultado es el costo total de la manutención para la persona durante todo el año 19. I need to amend my 2012 tax return     ¿Contribuyó la Persona Más de la Mitad de su Propia Manutención?       20. I need to amend my 2012 tax return Multiplique la línea 19 por el 50% (. I need to amend my 2012 tax return 50) 20. I need to amend my 2012 tax return     21. I need to amend my 2012 tax return Sume la cantidad de la línea 2 y la cantidad de la línea 6b, si la persona a quien usted mantuvo era dueño de la vivienda. I need to amend my 2012 tax return Ésta es la cantidad que la persona aportó para su propia manutención 21. I need to amend my 2012 tax return     22. I need to amend my 2012 tax return ¿Es la cantidad de la línea 21 mayor que la de la línea 20?   No. I need to amend my 2012 tax return Usted cumple el requisito de manutención para que la persona pueda ser su hijo calificado. I need to amend my 2012 tax return Si tal persona también satisface los otros requisitos para poder ser su hijo calificado, pare aquí; no complete las líneas 23 a 26. I need to amend my 2012 tax return De lo contrario, pase a la línea 23 y llene el resto de la hoja de trabajo para determinar si esta persona es su pariente calificado. I need to amend my 2012 tax return    Sí. I need to amend my 2012 tax return Usted no satisface el requisito de manutención para que esta persona pueda ser hijo calificado o pariente calificado. I need to amend my 2012 tax return Pare aquí. I need to amend my 2012 tax return        ¿Contribuyó Más de la Mitad de la Manutención?       23. I need to amend my 2012 tax return Anote la cantidad que otras personas contribuyeron para la manutención de la persona. I need to amend my 2012 tax return Incluya las cantidades proporcionadas por sociedades o agencias de bien