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Irs Tax Form 1040 Ez

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Irs Tax Form 1040 Ez

Irs tax form 1040 ez Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. Irs tax form 1040 ez Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. Irs tax form 1040 ez However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. Irs tax form 1040 ez The new provisions are in the Supplement to Publication 463, which is reprinted below. Irs tax form 1040 ez Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. Irs tax form 1040 ez After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. Irs tax form 1040 ez Certain provisions of this new law may reduce your taxes for 2001. Irs tax form 1040 ez The new law contains the following provisions. Irs tax form 1040 ez A new depreciation deduction, the special depreciation allowance. Irs tax form 1040 ez An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. Irs tax form 1040 ez If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. Irs tax form 1040 ez See Amended Return, later. Irs tax form 1040 ez Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. Irs tax form 1040 ez However, there is a limit on the depreciation deduction you can take for your car each year. Irs tax form 1040 ez See Depreciation Limit later. Irs tax form 1040 ez Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. Irs tax form 1040 ez This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. Irs tax form 1040 ez You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). Irs tax form 1040 ez See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. Irs tax form 1040 ez You can claim the special depreciation allowance only for the year the qualified property is placed in service. Irs tax form 1040 ez Qualified property. Irs tax form 1040 ez   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. Irs tax form 1040 ez You bought it new. Irs tax form 1040 ez You bought it after September 10, 2001. Irs tax form 1040 ez (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. Irs tax form 1040 ez ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. Irs tax form 1040 ez Example. Irs tax form 1040 ez Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. Irs tax form 1040 ez Bob's car is qualified property. Irs tax form 1040 ez Bob chooses not to take a section 179 deduction for the car. Irs tax form 1040 ez He does claim the new special depreciation allowance. Irs tax form 1040 ez Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . Irs tax form 1040 ez 75). Irs tax form 1040 ez He then figures the special depreciation allowance of $4,500 ($15,000 × . Irs tax form 1040 ez 30). Irs tax form 1040 ez The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . Irs tax form 1040 ez 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). Irs tax form 1040 ez However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . Irs tax form 1040 ez 75), as discussed next. Irs tax form 1040 ez Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. Irs tax form 1040 ez The limit is increased to $23,080 if the car is an electric car. Irs tax form 1040 ez The section 179 deduction is treated as depreciation for purposes of this limit. Irs tax form 1040 ez If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. Irs tax form 1040 ez For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). Irs tax form 1040 ez Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. Irs tax form 1040 ez S. Irs tax form 1040 ez Individual Income Tax Return, by April 15, 2003. Irs tax form 1040 ez At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. Irs tax form 1040 ez ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). Irs tax form 1040 ez If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). Irs tax form 1040 ez Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. Irs tax form 1040 ez For details, see Revenue Procedure 2002–33. Irs tax form 1040 ez (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. Irs tax form 1040 ez ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. Irs tax form 1040 ez Example. Irs tax form 1040 ez The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . Irs tax form 1040 ez 75 x . Irs tax form 1040 ez 20) depreciation deduction for his new car using MACRS. Irs tax form 1040 ez Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. Irs tax form 1040 ez Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. Irs tax form 1040 ez Bob's new filled-in Form 2106 is shown later. Irs tax form 1040 ez Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. Irs tax form 1040 ez As a general rule, you must make this election by the due date (including extensions) of your return. Irs tax form 1040 ez You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. Irs tax form 1040 ez To get this extension, you must have filed your original return by the due date (including extensions). Irs tax form 1040 ez At the top of the statement, print “Filed pursuant to section 301. Irs tax form 1040 ez 9100–2. Irs tax form 1040 ez ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. Irs tax form 1040 ez Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Irs tax form 1040 ez Deemed election for return filed before June 1, 2002. Irs tax form 1040 ez   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. Irs tax form 1040 ez You filed your 2001 return before June 1, 2002. Irs tax form 1040 ez You claimed depreciation on your return but did not claim the special depreciation allowance. Irs tax form 1040 ez You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. Irs tax form 1040 ez Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications
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The Irs Tax Form 1040 Ez

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