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State income tax number 37. State income tax number   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. State income tax number  The maximum adoption credit is $12,970 for 2013. State income tax number See Adoption Credit . State income tax number Plug-in electric vehicle credit. State income tax number  This credit has expired. State income tax number Credit for prior year minimum tax. State income tax number  The refundable portion of the credit for prior year minimum tax has expired. State income tax number Excess withholding of social security and railroad retirement tax. State income tax number  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. State income tax number 2% of wages up to $113,700. State income tax number If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. State income tax number See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . State income tax number Introduction This chapter discusses the following nonrefundable credits. State income tax number Adoption credit. State income tax number Alternative motor vehicle credit. State income tax number Alternative fuel vehicle refueling property credit. State income tax number Credit to holders of tax credit bonds. State income tax number Foreign tax credit. State income tax number Mortgage interest credit. State income tax number Nonrefundable credit for prior year minimum tax. State income tax number Plug-in electric drive motor vehicle credit. State income tax number Residential energy credits. State income tax number Retirement savings contributions credit. State income tax number This chapter also discusses the following refundable credits. State income tax number Credit for tax on undistributed capital gain. State income tax number Health coverage tax credit. State income tax number Credit for excess social security tax or railroad retirement tax withheld. State income tax number Several other credits are discussed in other chapters in this publication. State income tax number Child and dependent care credit (chapter 32). State income tax number Credit for the elderly or the disabled (chapter 33). State income tax number Child tax credit (chapter 34). State income tax number Education credits (chapter 35). State income tax number Earned income credit (chapter 36). State income tax number Nonrefundable credits. State income tax number   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. State income tax number These credits may reduce your tax to zero. State income tax number If these credits are more than your tax, the excess is not refunded to you. State income tax number Refundable credits. State income tax number   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. State income tax number These credits are added to the federal income tax withheld and any estimated tax payments you made. State income tax number If this total is more than your total tax, the excess will be refunded to you. State income tax number Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. State income tax number However, if the total of these credits is more than your tax, the excess is not refunded to you. State income tax number Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. State income tax number The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. State income tax number If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. State income tax number If your modified AGI is $234,580 or more, you cannot take the credit. State income tax number Qualified adoption expenses. State income tax number   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. State income tax number These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. State income tax number Nonqualified expenses. State income tax number   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. State income tax number Eligible child. State income tax number   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. State income tax number Child with special needs. State income tax number   An eligible child is a child with special needs if all three of the following apply. State income tax number The child was a citizen or resident of the United States (including U. State income tax number S. State income tax number possessions) at the time the adoption process began. State income tax number A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. State income tax number The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. State income tax number Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. State income tax number When to take the credit. State income tax number   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. State income tax number If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. State income tax number See the Instructions for Form 8839 for more specific information on when to take the credit. State income tax number Foreign child. State income tax number   If the child is not a U. State income tax number S. State income tax number citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. State income tax number You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. State income tax number How to take the credit. State income tax number   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. State income tax number Include the credit in your total for Form 1040, line 53. State income tax number Check box c and enter “8839” on the line next to that box. State income tax number More information. State income tax number   For more information, see the Instructions for Form 8839. State income tax number Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. State income tax number Amount of credit. State income tax number   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. State income tax number In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. State income tax number   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. State income tax number How to take the credit. State income tax number   To take the credit, you must complete Form 8910 and attach it to your Form 1040. State income tax number Include the credit in your total for Form 1040, line 53. State income tax number Check box c and enter “8910” on the line next to that box. State income tax number More information. State income tax number   For more information on the credit, see the Instructions for Form 8910. State income tax number Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. State income tax number Qualified alternative fuel vehicle refueling property. State income tax number   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. State income tax number To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. State income tax number To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. State income tax number   The following are alternative fuels. State income tax number Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. State income tax number Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. State income tax number Electricity. State income tax number Amount of the credit. State income tax number   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. State income tax number For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. State income tax number How to take the credit. State income tax number   To take the credit, you must complete Form 8911 and attach it to your Form 1040. State income tax number Include the credit in your total for Form 1040, line 53. State income tax number Check box c and enter “8911” on the line next to that box. State income tax number More information. State income tax number   For more information on the credit, see the Form 8911 instructions. State income tax number Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. State income tax number You may be able to take a credit if you are a holder of one of the following bonds. State income tax number Clean renewable energy bonds (issued before 2010). State income tax number New clean renewable energy bonds. State income tax number Qualified energy conservation bonds. State income tax number Qualified school construction bonds. State income tax number Qualified zone academy bonds. State income tax number Build America bonds. State income tax number In some instances, an issuer may elect to receive a credit for interest paid on the bond. State income tax number If the issuer makes this election, you cannot also claim a credit. State income tax number Interest income. State income tax number   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. State income tax number How to take the credit. State income tax number   Complete Form 8912 and attach it to your Form 1040. State income tax number Include the credit in your total for Form 1040, line 53. State income tax number Check box c and enter “8912” on the line next to that box. State income tax number More information. State income tax number   For more information, see the Instructions for Form 8912. State income tax number Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. State income tax number S. State income tax number possession as a credit against your U. State income tax number S. State income tax number income tax. State income tax number Or, you can deduct them as an itemized deduction (see chapter 22). State income tax number You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. State income tax number S. State income tax number tax under any of the following. State income tax number Foreign earned income exclusion. State income tax number Foreign housing exclusion. State income tax number Income from Puerto Rico exempt from U. State income tax number S. State income tax number tax. State income tax number Possession exclusion. State income tax number Limit on the credit. State income tax number   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. State income tax number S. State income tax number tax liability (Form 1040, line 44), multiplied by a fraction. State income tax number The numerator of the fraction is your taxable income from sources outside the United States. State income tax number The denominator is your total taxable income from U. State income tax number S. State income tax number and foreign sources. State income tax number See Publication 514 for more information. State income tax number How to take the credit. State income tax number   Complete Form 1116 and attach it to your Form 1040. State income tax number Enter the credit on Form 1040, line 47. State income tax number Exception. State income tax number   You do not have to complete Form 1116 to take the credit if all of the following apply. State income tax number All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). State income tax number If you had dividend income from shares of stock, you held those shares for at least 16 days. State income tax number You are not filing Form 4563 or excluding income from sources within Puerto Rico. State income tax number The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). State income tax number All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. State income tax number More information. State income tax number   For more information on the credit and these requirements, see the Instructions for Form 1116. State income tax number Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. State income tax number If you qualify, you can take the credit each year for part of the home mortgage interest you pay. State income tax number Who qualifies. State income tax number   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. State income tax number Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. State income tax number Amount of credit. State income tax number   Figure your credit on Form 8396. State income tax number If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. State income tax number   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. State income tax number To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. State income tax number      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. State income tax number   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. State income tax number If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. State income tax number See Publication 530 for more information. State income tax number Carryforward. State income tax number   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. State income tax number If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. State income tax number   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). State income tax number How to take the credit. State income tax number    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. State income tax number Be sure to include any credit carryforward from 2010, 2011, and 2012. State income tax number   Include the credit in your total for Form 1040, line 53. State income tax number Check box c and enter “8396” on the line next to that box. State income tax number Reduced home mortgage interest deduction. State income tax number   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. State income tax number You must do this even if part of that amount is to be carried forward to 2014. State income tax number For more information about the home mortgage interest deduction, see chapter 23. State income tax number Recapture of federal mortgage subsidy. State income tax number   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. State income tax number The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. State income tax number See the Instructions for Form 8828 and chapter 15 for more information. State income tax number More information. State income tax number   For more information on the credit, see the Form 8396 instructions. State income tax number Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. State income tax number If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. State income tax number This is called the alternative minimum tax. State income tax number The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. State income tax number If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. State income tax number You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. State income tax number How to take the credit. State income tax number    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. State income tax number Include the credit in your total for Form 1040, line 53, and check box b. State income tax number You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. State income tax number More information. State income tax number   For more information on the credit, see the Instructions for Form 8801. State income tax number Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. State income tax number Qualified plug-in electric drive motor vehicle. State income tax number   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. State income tax number Qualified two- or three-wheeled plug-in electric vehicle. State income tax number   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. State income tax number 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. State income tax number Certification and other requirements. State income tax number   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. State income tax number However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. State income tax number   The following requirements must also be met to qualify for the credit. State income tax number You are the owner of the vehicle. State income tax number If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. State income tax number You placed the vehicle in service during 2013. State income tax number The vehicle is manufactured primarily for use on public streets, roads, and highways. State income tax number The original use of the vehicle began with you. State income tax number You acquired the vehicle for your use or to lease to others, and not for resale. State income tax number In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. State income tax number You use the vehicle primarily in the United States. State income tax number How to take the credit. State income tax number   To take the credit, you must complete Form 8936 and attach it to your Form 1040. State income tax number Include the credit in your total for Form 1040, line 53. State income tax number Check box c and enter “8936” on the line next to that box. State income tax number More information. State income tax number   For more information on the credit, see the Form 8936 instructions. State income tax number Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. State income tax number Nonbusiness energy property credit. State income tax number Residential energy efficient property credit. State income tax number If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. State income tax number Nonbusiness energy property credit. State income tax number   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. State income tax number   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. State income tax number    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. State income tax number   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. State income tax number Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. State income tax number Exterior window (including skylights). State income tax number Exterior doors. State income tax number Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. State income tax number   Residential energy property is any of the following. State income tax number Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. State income tax number Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. State income tax number Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. State income tax number Residential energy efficient property credit. State income tax number   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. State income tax number The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. State income tax number Basis reduction. State income tax number   You must reduce the basis of your home by the amount of any credit allowed. State income tax number How to take the credit. State income tax number   Complete Form 5695 and attach it to your Form 1040. State income tax number Enter the credit on Form 1040, line 52. State income tax number More information. State income tax number   For more information on these credits, see the Form 5695 instructions. State income tax number Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. State income tax number However, you cannot take the credit if either of the following applies. State income tax number The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). State income tax number The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). State income tax number Student. State income tax number   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. State income tax number School. State income tax number   A school includes a technical, trade, or mechanical school. State income tax number It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. State income tax number How to take the credit. State income tax number   Figure the credit on Form 8880. State income tax number Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. State income tax number More information. State income tax number   For more information on the credit, see the Form 8880 instructions. State income tax number Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. State income tax number If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. State income tax number Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. State income tax number If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. State income tax number The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. State income tax number How to take the credit. State income tax number   To take the credit, attach Copy B of Form 2439 to your Form 1040. State income tax number Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. State income tax number More information. State income tax number   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. State income tax number Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. State income tax number You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. State income tax number You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. State income tax number S. State income tax number Treasury–HCTC. State income tax number ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. State income tax number You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). State income tax number You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. State income tax number S. State income tax number military health system (TRICARE). State income tax number You were not imprisoned under federal, state, or local authority. State income tax number Your employer did not pay 50% or more of the cost of coverage. State income tax number You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. State income tax number But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. State income tax number If you meet all of these conditions, you may be able to take a credit of up to 72. State income tax number 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. State income tax number You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. State income tax number The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. State income tax number You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. State income tax number If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. State income tax number TAA recipient. State income tax number   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). State income tax number Example. State income tax number You received a trade adjustment allowance for January 2013. State income tax number You were an eligible TAA recipient on the first day of January and February. State income tax number Alternative TAA recipient. State income tax number   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. State income tax number Example. State income tax number You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. State income tax number The program was established by the Department of Labor. State income tax number You were an eligible alternative TAA recipient on the first day of October and November. State income tax number RTAA recipient. State income tax number   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. State income tax number PBGC pension recipient. State income tax number   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. State income tax number You were age 55 or older on the first day of the month. State income tax number You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). State income tax number If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. State income tax number How to take the credit. State income tax number   To take the credit, complete Form 8885 and attach it to your Form 1040. State income tax number Include your credit in the total for Form 1040, line 71, and check box c. State income tax number   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. State income tax number For details, see Publication 502 or Form 8885. State income tax number More information. State income tax number   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. State income tax number Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. State income tax number If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. State income tax number If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. State income tax number If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. State income tax number 2% rate. State income tax number You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. State income tax number For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. State income tax number 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. State income tax number 45%) or the Additional Medicare Tax rate (. State income tax number 9%). State income tax number The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. State income tax number Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. State income tax number 40 RRTA tier 2 $84,300 $3,709. State income tax number 20 All wages are subject to Medicare tax withholding. State income tax number   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. State income tax number Be sure to attach a copy of all of your W-2 forms. State income tax number Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. State income tax number Employer's error. State income tax number   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. State income tax number The employer should adjust the tax for you. State income tax number If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. State income tax number Joint return. State income tax number   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. State income tax number Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. State income tax number How to figure the credit if you did not work for a railroad. State income tax number   If you did not work for a railroad during 2013, figure the credit as follows: 1. State income tax number Add all social security tax withheld (but not more than $7,049. State income tax number 40 for each employer). State income tax number Enter the total here   2. State income tax number Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. State income tax number Add lines 1 and 2. State income tax number If $7,049. State income tax number 40 or less, stop here. State income tax number You cannot take  the credit   4. State income tax number Social security tax limit 7,049. State income tax number 40 5. State income tax number Credit. State income tax number Subtract line 4 from line 3. State income tax number Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. State income tax number You are married and file a joint return with your spouse who had no gross income in 2013. State income tax number During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. State income tax number Social security tax of $3,720 was withheld. State income tax number You also worked for another employer in 2013 and earned $55,000 in wages. State income tax number $3,410 of social security tax was withheld from these wages. State income tax number Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. State income tax number 60 for the excess social security tax withheld. State income tax number 1. State income tax number Add all social security tax withheld (but not more than $7,049. State income tax number 40 for each employer). State income tax number Enter the total here $7,130. State income tax number 00 2. State income tax number Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. State income tax number Add lines 1 and 2. State income tax number If $7,049. State income tax number 40 or less, stop here. State income tax number You cannot take the credit 7,130. State income tax number 00 4. State income tax number Social security tax limit 7,049. State income tax number 40 5. State income tax number Credit. State income tax number Subtract line 4 from line 3. State income tax number Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. State income tax number 60 How to figure the credit if you worked for a railroad. State income tax number   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. State income tax number Add all social security and tier 1 RRTA tax withheld at the 6. State income tax number 2% rate (but not more than $7,049. State income tax number 40 for each employer). State income tax number Enter the total here   2. State income tax number Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. State income tax number Add lines 1 and 2. State income tax number If $7,049. State income tax number 40 or less, stop here. State income tax number You cannot take  the credit   4. State income tax number Social security and tier 1 RRTA  tax limit 7,049. State income tax number 40 5. State income tax number Credit. State income tax number Subtract line 4 from line 3. State income tax number Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. State income tax number   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. State income tax number More information. State income tax number   For more information on the credit, see Publication 505. State income tax number Prev  Up  Next   Home   More Online Publications
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Procurement Small Business Program Office

Our Purpose:

The Internal Revenue Service (IRS) Small Business Program Office was established to (1) assist small, HUBZone small, small disadvantaged, women-owned small, veteran-owned small, and service disabled veteran-owned small businesses, to develop, grow, and ensure their long-term success; (2) continually foster an environment where small, HUBZone small, small disadvantaged, women-owned small, veteran-owned small, and service disabled veteran-owned small businesses can compete successfully for a fair share of IRS's procurements on their own merits; and (3) assist large businesses to increase subcontracting opportunities for small, HUBZone small, small disadvantaged, women-owned small, veteran-owned small, and service disabled veteran-owned small businesses.

The IRS small business goals for FY 2014 are as follows:

 

IRS FY 2014 SMALL BUSINESS GOALS

Small Business (SB)

35.07%

Small Disadvantaged Business (SDB)

5.0%

Woman-Owned Small Business (WOSB)

5.0%

HUBZone Small Business (HUBZone)

3.0%

Service-Disabled Veteran-Owned Small Business (SDVOSB)

3.0%

Veteran-Owned Small Business (VOSB)

No Goal



 

IRS FY 2014 SUB-CONTRACTING GOALS

Small Business (SB)

35%

Small Disadvantaged Business (SDB)

5.0%

Woman-Owned Small Business (WOSB)

5.0%

HUBZone Small Business (HUBZone)

3.0%

Service-Disabled Veteran-Owned Small Business (SDVOSB)

3.0%


 

Points of Contact:

Please Note: This office does not have the expertise to answer tax questions. Please search the website under the Search Function for answers to tax questions or call the toll-free tax assistance line at 1-800-829-1040 for individual tax questions and 1-800-829-4933 for business tax questions. The IRS has no loan program. The IRS does have a small E-Grants Program for Low Income Taxpayer Clinics and Tax Counseling for Elderly (TCE) services. For further information on financing your business, please visit the Small Business Administrations (SBA's) web site.

 

For Small Business Concerns: Prior to contacting the Small Business Program Office, please review the information contained in this section as well as the Treasury Forecast of Procurement Opportunities to determine if the IRS actually purchases the products/services you are interested in selling to the IRS. Upon completion of the review, please feel free to contact the Small Business Program Office for further assistance in doing business with the IRS.

LaTonya Richardson - Small Business Specialist
Mary McKinzie - Procurement Analyst
Phone: 240-613-8600
Fax:  240-613-8552
Email: IRS Small Business Program

 


Office of Procurement - The Office of Procurement organization is located in Oxon Hill, Maryland, and handles nationwide IRS procurements, requirements for the Martinsburg, WV and Detroit, MI Computing Centers, and all local requirements for the IRS headquarters offices in the Washington, DC metropolitan area. In addition, there are four area procurement offices located in New York, NY, Atlanta, GA, Dallas, TX and Oakland, CA.

Purchase Card Program (Micropurchases) - The Internal Revenue Service currently spends approximately $4 million per month through individual purchase card transactions. Approximately 4,300 IRS field employees use the purchase cards to make purchases up to $3,000. These purchases, made throughout all IRS offices within the United States, cover a myriad of services, supplies, and equipment.

8(a) At-a-Glance Listing - The IRS' 8(a) At-A-Glance Listing contains information on the approximately 500 8(a) firms who are actively marketing the IRS at any given time. The listing contains each 8(a) firm's company name, address, phone number, graduation date, and a brief description of the products and/or services offered. The listing was developed to assist procurement and program personnel in selecting 8(a) firms for IRS contract opportunities. The listing is updated periodically to add new 8(a) firms and to delete graduated 8(a) firms.

HUBZone At-a-Glance Listing- The IRS’ HUBZone At-a-Glance Listing contains information on the HUBZone firms who are actively marketing the IRS. The listing contains each HUBZone firm’s company name, address, phone number, and a brief description of the products and/or services offered. The listing was developed to assist procurement and program personnel in selecting HUBZone firms for IRS contract opportunities. The listing is updated periodically to add new HUBZone firms.

Service Disabled Veteran-Owned Small Business (SDVOSB) At-a-Glance Listing- The IRS’ SDVOSB At-a-Glance Listing contains information on the SDVOSB firms who are actively marketing the IRS. The listing contains each SDVOSB firm’s company name, address, phone number, and a brief description of the products and/or services offered. The listing was developed to assist procurement and program personnel in selecting SDVOSB firms for IRS contract opportunities. The listing is updated periodically to add new SDVOSB firms.

Women Owned Small Business At-a-Glance Listing- The IRS' Women Owned Small Business At-a-Glance Listing contains information on the Women Owned Small Business (WOSB) firms who are actively marketing the IRS.  The listing contains each WOSB firm's company name, address, phone number, and a brief description of the products and/or services offered.  The listing was developed to assist procurement and program personnel in selecting WOSB firms for IRS contract opportunities.  The listing is updated periodically to add new WOSB firms.  

Freedom of Information Act (FOIA)- provides public access to agency records unless protected from disclosure by one of the FOIA’s nine exemptions or three exclusions.

Outreach Information - The Small Business Program Office is available to meet with small, (8a), HUBZone small, small disadvantaged, women-owned small, veteran-owned small, and service disabled veteran-owned small businesses to discuss a company's capabilities provide information on future procurement opportunities, and give advice on procurement questions. Individual appointments are available by phone or in person by calling 240-613-8600 or by sending an e-mail to AWSS.SBRO@IRS.GOV  .

The Small Business Program Office periodically hosts small business outreach events to target 8(a), HUBZone, Service Disabled Veteran Owned and Women Owned Small Businesses. Notice of the events are posted on Federal Business Opportunities when scheduled and are posted on our Internet page under Outreach Events.

Forecast of Procurement Opportunities - The IRS Forecast of Procurement Opportunities is available under the Treasury Web Site. There are two sections to the IRS Forecast: existing contracts, and new opportunities. The existing contracts section contains a list of active IRS contracts including NAICS code, contract description, dollar value, final year of contract, procurement contact and phone number, contract number, and contractor name. The new opportunities section contains a list of future contract opportunities including NAICS code, project description, dollar value (estimated), quarter and fiscal year of release date of the RFP, set-aside information, procurement contact and phone number.

Bidders List Information - In order to receive an award from any Treasury bureau, it is now required that your company register in the System for Award Management (SAM) database. The SAM serves as the primary Government repository for contractor information required for the conduct of business with the Government. 

Links to Other Small Business Sites

Success Stories - In Fiscal Year 2012, the IRS awarded approximately $656 Million Dollars in contracts to small business concerns. There are many success stories regarding small business concerns who provide much needed products and services to the IRS.

 


Questions about the Procurement information on this site, please contact the webmaster.
Contact the Office of Procurement for other Procurement related questions.

Page Last Reviewed or Updated: 04-Feb-2014

The State Income Tax Number

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