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State Tax Extension

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State Tax Extension

State tax extension Publication 907 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. State tax extension Tax questions. State tax extension Future Developments For the latest information about developments related to Publication 907, such as legislation enacted after this publication was published, go to www. State tax extension IRS. State tax extension gov/pub907. State tax extension    Introduction This publication gives you a brief introduction to certain parts of the tax law of particular interest to people with disabilities and those who care for people with disabilities. State tax extension It includes highlights about: Income, Itemized deductions, Tax credits, Household employers, and Business tax incentives. State tax extension You will find most of the information you need to complete your tax return in your form instruction booklet. State tax extension If you need additional information, you may want to order a free tax publication. State tax extension You may also want to take advantage of the other free tax help services that the IRS provides. State tax extension See How To Get Tax Help , at the end of this publication, for information about getting publications, forms, and free tax services. State tax extension Comments and suggestions. State tax extension   We welcome your comments about this publication and your suggestions for future editions. State tax extension   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax extension NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax extension Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax extension   You can send your comments from www. State tax extension irs. State tax extension gov/formspubs/. State tax extension Click on “More Information” and then on “Comment on Tax Forms and Publications”. State tax extension   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State tax extension Ordering forms and publications. State tax extension   Visit www. State tax extension irs. State tax extension gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. State tax extension Internal Revenue Service 1201 N. State tax extension Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax extension   If you have a tax question, check the information available on IRS. State tax extension gov or call 1-800-829-1040. State tax extension We cannot answer tax questions sent to either of the above addresses. State tax extension Prev  Up  Next   Home   More Online Publications
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Filing Season Statistics

The tables on this page present information from the population of all Forms 1040 processed by the IRS at two critical points in the annual filing season, mid-July and mid-November. The mid-November tables are presented here for the first time. Those data have been developed as part of a research program to provide authoritative data for use by researchers in cases in which a substantial interest in those data exists and information produced by researchers from incomplete data can lead to inaccuracies.

The first set of tables, those processed by mid-July, primarily reflect income earned in the year preceding the Filing Year and reported to the IRS by the April 15th filing deadline, although they also include some late-filed returns for prior Tax-Years. Importantly, these data exclude taxpayers who requested a 6-month filing extension by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. The data represent approximately 95 percent of all returns that will be processed by the IRS in the calendar year. Because filers requesting an extension generally have more complex finances, on average the data reflect just over 85% of the total AGI and less than 80 percent of the total tax liability that will be reported for all returns filed during the year. The final column in each table indicates the share of income from the sale of capital assets represented in the income presented. By comparing the data presented in these tables over time, these data can be used to develop early estimates of changes in the economy or to update forecasts of economic activity that were developed using older data.   

Data in the mid-November tables update the earlier tables and reflect nearly all returns that will be received and processed by the IRS in a calendar year, including timely-filed returns that had been granted a 6-month extension. Again, the information presented primarily represent income earned in the prior year, but will include some late-filed returns for earlier Tax-Years.


Mid-July filing season statistics by AGI

These tables present information from the population of all Forms 1040 processed by the IRS on or before week 30 of the calendar year. Returns filed primarily reflect income earned in the year preceding the Filing Year, but exclude taxpayers who requested a 6-month filing extension by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.

2010     2011     2012     2013
 


Mid-November filing season statistics by AGI

These tables present information from the population of all Forms 1040 processed by the IRS on or before week 47 of the calendar year. Returns filed primarily reflect income earned in the year preceding the Filing Year.

2010     2011     2012     2013
 


Additional filing season statistics

 

Back to Tax Stats

Page Last Reviewed or Updated: 10-Jan-2014

The State Tax Extension

State tax extension Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. State tax extension S. State tax extension Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. State tax extension You must meet all seven rules to qualify for the earned income credit. State tax extension If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. State tax extension If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. State tax extension Rule 1—Adjusted Gross Income (AGI) Limits 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 tax extension Adjusted gross income (AGI). State tax extension   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. State tax extension   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. State tax extension You do not need to read the rest of this publication. State tax extension Example—AGI is more than limit. State tax extension Your AGI is $38,550, you are single, and you have one qualifying child. State tax extension You cannot claim the EIC because your AGI is not less than $37,870. State tax extension 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 tax extension Community property. State tax extension   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 tax extension This is different from the community property rules that apply under Rule 7. State tax extension Rule 2—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 tax extension Any qualifying child listed on Schedule EIC also must have a valid SSN. State tax extension (See Rule 8 if you have a qualifying child. State tax extension ) 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 tax extension An example of a federally funded benefit is Medicaid. State tax extension 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 tax extension S. State tax extension citizen or permanent resident, ask the SSA for a new social security card without the legend. State tax extension If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. State tax extension S. State tax extension Individual Income Tax Return, to claim the EIC. State tax extension U. State tax extension S. State tax extension citizen. State tax extension   If you were a U. State tax extension S. State tax extension citizen when you received your SSN, you have a valid SSN. State tax extension Valid for work only with INS authorization or DHS authorization. State tax extension   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 tax extension SSN missing or incorrect. State tax extension   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. State tax extension Other taxpayer identification number. State tax extension   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 tax extension ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. State tax extension No SSN. State tax extension   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 tax extension You cannot claim the EIC. State tax extension Getting an SSN. State tax extension   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 with the SSA. State tax extension You can get Form SS-5 online at www. State tax extension socialsecurity. State tax extension gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. State tax extension Filing deadline approaching and still no SSN. State tax extension   If the filing deadline is approaching and you still do not have an SSN, you have two choices. State tax extension Request an automatic 6-month extension of time to file your return. State tax extension You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. State tax extension S. State tax extension Individual Income Tax Return. State tax extension For more information, see the instructions for Form 4868. State tax extension File the return on time without claiming the EIC. State tax extension After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. State tax extension Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. State tax extension Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. State tax extension Your filing status cannot be “Married filing separately. State tax extension ” Spouse did not live with you. State tax extension   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 tax extension In that case, you may be able to claim the EIC. State tax extension For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. State tax extension Rule 4—You Must Be a U. State tax extension S. State tax extension 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 tax extension You can use that filing status only if one spouse is a U. State tax extension S. State tax extension citizen or resident alien and you choose to treat the nonresident spouse as a U. State tax extension S. State tax extension resident. State tax extension If you make this choice, you and your spouse are taxed on your worldwide income. State tax extension If you need more information on making this choice, get Publication 519, U. State tax extension S. State tax extension Tax Guide for Aliens. State tax extension 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 tax extension Rule 5—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 tax extension 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 tax extension U. State tax extension S. State tax extension possessions are not foreign countries. State tax extension See Publication 54, Tax Guide for U. State tax extension S. State tax extension Citizens and Resident Aliens Abroad, for more detailed information. State tax extension Rule 6—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 tax extension If your investment income is more than $3,300, you cannot claim the credit. State tax extension Form 1040EZ. State tax extension   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. State tax extension Form 1040A. State tax extension   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. State tax extension Form 1040. State tax extension   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. State tax extension    Worksheet 1. State tax extension Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. State tax extension Interest and Dividends         1. State tax extension Enter any amount from Form 1040, line 8a 1. State tax extension   2. State tax extension Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. State tax extension   3. State tax extension Enter any amount from Form 1040, line 9a 3. State tax extension   4. State tax extension Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. State tax extension (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. State tax extension ) 4. State tax extension   Capital Gain Net Income         5. State tax extension Enter the amount from Form 1040, line 13. State tax extension If the amount on that line is a loss, enter -0- 5. State tax extension       6. State tax extension Enter any gain from Form 4797, Sales of Business Property, line 7. State tax extension If the amount on that line is a loss, enter -0-. State tax extension (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. State tax extension ) 6. State tax extension       7. State tax extension Substract line 6 of this worksheet from line 5 of this worksheet. State tax extension (If the result is less than zero, enter -0-. State tax extension ) 7. State tax extension   Royalties and Rental Income From Personal Property         8. State tax extension Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. State tax extension       9. State tax extension Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. State tax extension       10. State tax extension Subtract the amount on line 9 of this worksheet from the amount on line 8. State tax extension (If the result is less than zero, enter -0-. State tax extension ) 10. State tax extension   Passive Activities         11. State tax extension Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. State tax extension (g)), 34a (col. State tax extension (d)), or 40). State tax extension (See instructions below for lines 11 and 12. State tax extension ) 11. State tax extension       12. State tax extension Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. State tax extension (f)), 34b (col. State tax extension (c)), or 40). State tax extension (See instructions below for lines 11 and 12. State tax extension ) 12. State tax extension       13. State tax extension Combine the amounts on lines 11 and 12 of this worksheet. State tax extension (If the result is less than zero, enter -0-. State tax extension ) 13. State tax extension   14. State tax extension Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. State tax extension Enter the total. State tax extension This is your investment income 14. State tax extension   15. State tax extension Is the amount on line 14 more than $3,300? ❑ Yes. State tax extension You cannot take the credit. State tax extension  ❑ No. State tax extension Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). State tax extension       Instructions for lines 11 and 12. State tax extension In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. State tax extension To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. State tax extension If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. State tax extension Worksheet 2. State tax extension Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. State tax extension Note. State tax extension Fill out a separate Worksheet 2 for each Form 8814. State tax extension     1. State tax extension Enter the amount from Form 8814, line 2a 1. State tax extension   2. State tax extension Enter the amount from Form 8814, line 2b 2. State tax extension   3. State tax extension Subtract line 2 from line 1 3. State tax extension   4. State tax extension Enter the amount from Form 8814, line 1a 4. State tax extension   5. State tax extension Add lines 3 and 4 5. State tax extension   6. State tax extension Enter the amount of the child's Alaska Permanent Fund dividend 6. State tax extension   7. State tax extension Divide line 6 by line 5. State tax extension Enter the result as a decimal (rounded to at least three places) 7. State tax extension   8. State tax extension Enter the amount from Form 8814, line 12 8. State tax extension   9. State tax extension Multiply line 7 by line 8 9. State tax extension   10. State tax extension Subtract line 9 from line 8. State tax extension Enter the result on line 4 of Worksheet 1 10. State tax extension     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. State tax extension )     Example—completing Worksheet 2. State tax extension Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. State tax extension You choose to report this income on your return. State tax extension You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. State tax extension After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. State tax extension On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. State tax extension 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. State tax extension You then enter $200 on line 4 of Worksheet 1. State tax extension Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. State tax extension If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. State tax extension If you are an employee, earned income includes all the taxable income you get from your employer. State tax extension Rule 15 has information that will help you figure the amount of your earned income. State tax extension If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. State tax extension Earned Income Earned income includes all of the following types of income. State tax extension Wages, salaries, tips, and other taxable employee pay. State tax extension Employee pay is earned income only if it is taxable. State tax extension Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. State tax extension But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. State tax extension Net earnings from self-employment. State tax extension Gross income received as a statutory employee. State tax extension Wages, salaries, and tips. State tax extension    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. State tax extension You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). State tax extension Nontaxable combat pay election. State tax extension   You can elect to include your nontaxable combat pay in earned income for the earned income credit. State tax extension The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. State tax extension Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. State tax extension For details, see Nontaxable combat pay in chapter 4. State tax extension Net earnings from self-employment. State tax extension   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. State tax extension Minister's housing. State tax extension   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. State tax extension For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). State tax extension Statutory employee. State tax extension   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. State tax extension You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). State tax extension Strike benefits. State tax extension   Strike benefits paid by a union to its members are earned income. State tax extension 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 tax extension Each approved form exempts certain income from social security taxes. State tax extension Each form is discussed here in terms of what is or is not earned income for the EIC. State tax extension Form 4361. State tax extension   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. State tax extension This includes wages, salaries, tips, and other taxable employee compensation. State tax extension A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. State tax extension Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. State tax extension Examples include fees for performing marriages and honoraria for delivering speeches. State tax extension Form 4029. State tax extension   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. State tax extension However, amounts you received as a self-employed individual do not count as earned income. State tax extension 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 tax extension 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 tax extension Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. State tax extension You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. State tax extension 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 tax extension Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. State tax extension Disability insurance payments. State tax extension   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. State tax extension It does not matter whether you have reached minimum retirement age. State tax extension If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. State tax extension ” 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 tax extension Do not include any of these items in your earned income. State tax extension Earnings while an inmate. State tax extension   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. State tax extension This includes amounts for work performed while in a work release program or while in a halfway house. State tax extension Workfare payments. State tax extension   Nontaxable workfare payments are not earned income for the EIC. State tax extension 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 sufficient private sector employment is not available, or (2) community service program activities. State tax extension Community property. State tax extension   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 tax extension 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 tax extension 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 tax extension Nevada, Washington, and California domestic partners. State tax extension   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. State tax extension Your earned income for the EIC does not include any amount earned by your partner. State tax extension Your earned income includes the entire amount you earned. State tax extension For details, see Publication 555. State tax extension Conservation Reserve Program (CRP) payments. State tax extension   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 tax extension Nontaxable military pay. State tax extension   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. State tax extension Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). State tax extension See Publication 3, Armed Forces' Tax Guide, for more information. State tax extension    Combat pay. State tax extension You can elect to include your nontaxable combat pay in earned income for the EIC. State tax extension See Nontaxable combat pay in chapter 4. State tax extension Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. State tax extension This chapter discusses Rules 8 through 10. State tax extension You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. State tax extension You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. State tax extension (You cannot file Form 1040EZ. State tax extension ) You also must complete Schedule EIC and attach it to your return. State tax extension If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. State tax extension No qualifying child. State tax extension   If you do not meet Rule 8, you do not have a qualifying child. State tax extension Read chapter 3 to find out if you can get the earned income credit without a qualifying child. State tax extension Rule 8—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 tax extension The fours tests are: Relationship, Age, Residency, and Joint return. State tax extension The four tests are illustrated in Figure 1. State tax extension The paragraphs that follow contain more information about each test. State tax extension 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 tax extension The following definitions clarify the relationship test. State tax extension Adopted child. State tax extension   An adopted child is always treated as your own child. State tax extension The term “adopted child” includes a child who was lawfully placed with you for legal adoption. State tax extension Foster child. State tax extension   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. State tax extension (An authorized placement agency includes a state or local government agency. State tax extension It also includes a tax-exempt organization licensed by a state. State tax extension In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. State tax extension ) Example. State tax extension 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 tax extension Debbie is your foster child. State tax extension Figure 1. State tax extension Tests for Qualifying Child Please click here for the text description of the image. State tax extension Conditions for Qualifying Child 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 tax extension The following examples and definitions clarify the age test. State tax extension Example 1—child not under age 19. State tax extension Your son turned 19 on December 10. State tax extension 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 tax extension Example 2—child not younger than you or your spouse. State tax extension Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. State tax extension He is not disabled. State tax extension Both you and your spouse are 21 years old, and you file a joint return. State tax extension Your brother is not your qualifying child because he is not younger than you or your spouse. State tax extension Example 3—child younger than your spouse but not younger than you. State tax extension The facts are the same as in Example 2 except that your spouse is 25 years old. State tax extension Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. State tax extension Student defined. State tax extension   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 tax extension   The 5 calendar months need not be consecutive. State tax extension   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 tax extension School defined. State tax extension   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. State tax extension 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 tax extension Vocational high school students. State tax extension   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 tax extension Permanently and totally disabled. State tax extension   Your child is permanently and totally disabled if both of the following apply. State tax extension He or she cannot engage in any substantial gainful activity because of a physical or mental condition. State tax extension 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 tax extension Residency Test Your child must have lived with you in the United States for more than half of 2013. State tax extension The following definitions clarify the residency test. State tax extension United States. State tax extension   This means the 50 states and the District of Columbia. State tax extension It does not include Puerto Rico or U. State tax extension S. State tax extension possessions such as Guam. State tax extension Homeless shelter. State tax extension   Your home can be any location where you regularly live. State tax extension You do not need a traditional home. State tax extension 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 tax extension Military personnel stationed outside the United States. State tax extension   U. State tax extension S. State tax extension 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 tax extension Extended active duty. State tax extension   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 tax extension 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 tax extension Birth or death of child. State tax extension    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 tax extension Temporary absences. State tax extension   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 tax extension Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. State tax extension Kidnapped child. State tax extension   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 tax extension The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. State tax extension This treatment applies for all years until the child is returned. State tax extension 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 tax extension   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. State tax extension Joint Return Test To meet this test, the child cannot file a joint return for the year. State tax extension Exception. State tax extension   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 tax extension Example 1—child files joint return. State tax extension You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. State tax extension He earned $25,000 for the year. State tax extension The couple files a joint return. State tax extension Because your daughter and her husband file a joint return, she is not your qualifying child. State tax extension Example 2—child files joint return to get refund of tax withheld. State tax extension Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. State tax extension They do not have a child. State tax extension Neither is required to file a tax return. State tax extension Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. State tax extension The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. State tax extension Example 3—child files joint return to claim American opportunity credit. State tax extension The facts are the same as in Example 2 except no taxes were taken out of your son's pay. State tax extension 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 tax extension Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. State tax extension The exception to the joint return test does not apply, so your son is not your qualifying child. State tax extension Married child. State tax extension   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 tax extension    Social security number. State tax extension Your 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 tax extension 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), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. State tax extension   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 tax extension For more information about SSNs, see Rule 2. State tax extension Rule 9—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 tax extension However, only one of these persons can actually treat the child as a qualifying child. State tax extension 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 tax extension The exemption for the child. State tax extension The child tax credit. State tax extension Head of household filing status. State tax extension The credit for child and dependent care expenses. State tax extension The exclusion for dependent care benefits. State tax extension The EIC. State tax extension The other person cannot take any of these benefits based on this qualifying child. State tax extension In other words, you and the other person cannot agree to divide these tax benefits between you. State tax extension The other person cannot take any of these tax benefits unless he or she has a different qualifying child. State tax extension The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. State tax extension However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. State tax extension Tiebreaker rules. State tax extension   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 tax extension If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. State tax extension 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 tax extension 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 tax extension 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 tax extension 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 tax extension 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 tax extension 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 tax extension See Example 8. State tax extension   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 tax extension See Examples 1 through 13. State tax extension   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 chapter 3 for people who do not have a qualifying child. State tax extension If the other person cannot claim the EIC. State tax extension   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 tax extension See Examples 6 and 7. State tax extension 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 in this chapter. State tax extension Examples. State tax extension    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 tax extension Example 1—child lived with parent and grandparent. State tax extension You and your 2-year-old son Jimmy lived with your mother all year. State tax extension You are 25 years old, unmarried, and your AGI is $9,000. State tax extension Your only income was $9,000 from a part-time job. State tax extension Your mother's only income was $20,000 from her job, and her AGI is $20,000. State tax extension Jimmy's father did not live with you or Jimmy. State tax extension The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. State tax extension 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 tax extension However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). State tax extension He is not a qualifying child of anyone else, including his father. State tax extension 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 tax extension Example 2—parent has higher AGI than grandparent. State tax extension The facts are the same as in Example 1 except your AGI is $25,000. State tax extension Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. State tax extension Only you can claim him. State tax extension Example 3—two persons claim same child. State tax extension The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. State tax extension 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 tax extension 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 tax extension Example 4—qualifying children split between two persons. State tax extension 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 tax extension Only one of you can claim each child. State tax extension However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. State tax extension For example, if you claim one child, your mother can claim the other two. State tax extension Example 5—taxpayer who is a qualifying child. State tax extension The facts are the same as in Example 1 except that you are only 18 years old. State tax extension This means you are a qualifying child of your mother. State tax extension Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. State tax extension Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. State tax extension 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 tax extension Example 6—grandparent with too much earned income to claim EIC. State tax extension The facts are the same as in Example 1 except that your mother earned $50,000 from her job. State tax extension 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 tax extension Example 7—parent with too much earned income to claim EIC. State tax extension 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 tax extension Your earned income is too high for you to claim the EIC. State tax extension But your mother cannot claim the EIC either, because her AGI is not higher than yours. State tax extension Example 8—child lived with both parents and grandparent. State tax extension 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 AGI of $30,000 on a joint return. State tax extension 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 tax extension 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 tax extension In other words, each parent's AGI can be treated as $15,000. State tax extension Example 9—separated parents. State tax extension 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 tax extension In August and September, Joey lived with you. State tax extension For the rest of the year, Joey lived with your husband, who is Joey's father. State tax extension 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 tax extension 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 tax extension You and your husband will file separate returns. State tax extension Your husband agrees to let you treat Joey as a qualifying child. State tax extension 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 tax extension However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. State tax extension See Rule 3. State tax extension Example 10—separated parents claim same child. State tax extension The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. State tax extension In this case, only your husband will be allowed to treat Joey as a qualifying child. State tax extension This is because, during 2013, the boy lived with him longer than with you. State tax extension You cannot claim the EIC (either with or without a qualifying child). State tax extension 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 tax extension See Rule 3. State tax extension Example 11—unmarried parents. State tax extension You, your 5-year-old son, and your son's father lived together all year. State tax extension You and your son's father are not married. State tax extension 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 tax extension Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. State tax extension Neither of you had any other income. State tax extension Your son's father agrees to let you treat the child as a qualifying child. State tax extension 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 tax extension Example 12—unmarried parents claim same child. State tax extension 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 tax extension In this case, only your son's father will be allowed to treat your son as a qualifying child. State tax extension This is because his AGI, $14,000, is more than your AGI, $12,000. State tax extension You cannot claim the EIC (either with or without a qualifying child). State tax extension Example 13—child did not live with a parent. State tax extension You and your 7-year-old niece, your sister's child, lived with your mother all year. State tax extension You are 25 years old, and your AGI is $9,300. State tax extension Your only income was from a part-time job. State tax extension Your mother's AGI is $15,000. State tax extension Her only income was from her job. State tax extension Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. State tax extension 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 tax extension However, only your mother can treat her as a qualifying child. State tax extension This is because your mother's AGI, $15,000, is more than your AGI, $9,300. State tax extension Special rule for divorced or separated parents (or parents who live apart). State tax extension   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 tax extension 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 time during the last 6 months of 2013, whether or not they are or were married. State tax extension The child received over half of his or her support for the year from the parents. State tax extension The child is in the custody of one or both parents for more than half of 2013. State tax extension Either of the following statements is true. State tax extension 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 tax extension 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 tax extension 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 tax extension For details, see Publication 501. State tax extension Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. State tax extension Applying Rule 9 to divorced or separated parents (or parents who live apart). State tax extension   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 tax extension 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 tax extension 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 tax extension Example 1. State tax extension You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. State tax extension Your AGI is $10,000. State tax extension Your mother’s AGI is $25,000. State tax extension Your son's father did not live with you or your son. State tax extension Under the Special rule for 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 tax extension 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 tax extension You and your mother did not have any child care expenses or dependent care benefits. State tax extension 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 tax extension Example 2. State tax extension 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 tax extension Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. State tax extension Example 3. State tax extension 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 tax extension Your mother also claims him as a qualifying child for head of household filing status. State tax extension You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. State tax extension The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. State tax extension Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. State tax extension ) if all of the following statements are true. State tax extension You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. State tax extension Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. State tax extension 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 tax extension You lived with that person in the United States for more than half of the year. State tax extension 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 tax extension For more details about the tests to be a qualifying child, see Rule 8. State tax extension If you are a qualifying child of another taxpayer, you cannot claim the EIC. State tax extension 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 tax extension Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). State tax extension Example. State tax extension You and your daughter lived with your mother all year. State tax extension You are 22 years old, unmarried, and attended a trade school full time. State tax extension You had a part-time job and earned $5,700. State tax extension You had no other income. State tax extension Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. State tax extension She can claim the EIC if she meets all the other requirements. State tax extension Because you are your mother's qualifying child, you cannot claim the EIC. State tax extension This is so even if your mother cannot or does not claim the EIC. State tax extension Child of person not required to file a return. State tax extension   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met 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 tax extension Example 1—return not required. State tax extension 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 tax extension As a result, you are not your mother's qualifying child. State tax extension You can claim the EIC if you meet all the other requirements to do so. State tax extension Example 2—return filed to get refund of tax withheld. State tax extension The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. State tax extension She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. State tax extension As a result, you are not your mother's qualifying child. State tax extension You can claim the EIC if you meet all the other requirements to do so. State tax extension Example 3—return filed to get EIC. State tax extension The facts are the same as in Example 2 except your mother claimed the EIC on her return. State tax extension Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. State tax extension As a result, you are your mother's qualifying child. State tax extension You cannot claim the EIC. State tax extension Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. State tax extension This chapter discusses Rules 11 through 14. State tax extension You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. State tax extension You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. State tax extension If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. State tax extension If you have a qualifying child. State tax extension   If you meet Rule 8, you have a qualifying child. State tax extension If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. State tax extension Rule 11—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 tax extension 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 tax extension It does not matter which spouse meets the age test, as long as one of the spouses does. State tax extension You meet the age test if you were born after December 31, 1948, and before January 2, 1989. State tax extension 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 tax extension If neither you nor your spouse meets the age test, you cannot claim the EIC. State tax extension Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). State tax extension Death of spouse. State tax extension   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 tax extension Example 1. State tax extension You are age 28 and unmarried. State tax extension You meet the age test. State tax extension Example 2—spouse meets age test. State tax extension You are married and filing a joint return. State tax extension You are age 23 and your spouse is age 27. State tax extension You meet the age test because your spouse is at least age 25 but under age 65. State tax extension Example 3—spouse dies in 2013. State tax extension You are married and filing a joint return with your spouse who died in August 2013. State tax extension You are age 67. State tax extension Your spouse would have become age 65 in November 2013. State tax extension Because your spouse was under age 65 when she died, you meet the age test. State tax extension Rule 12—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 tax extension 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 tax extension If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. State tax extension If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. State tax extension Example 1. State tax extension In 2013, you were age 25, single, and living at home with your parents. State tax extension You worked and were not a student. State tax extension You earned $7,500. State tax extension Your parents cannot claim you as a dependent. State tax extension 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 tax extension You meet this rule. State tax extension You can claim the EIC if you meet all the other requirements. State tax extension Example 2. State tax extension The facts are the same as in Example 1, except that you earned $2,000. State tax extension Your parents can claim you as a dependent but decide not to. State tax extension You do not meet this rule. State tax extension You cannot claim the credit because your parents could have claimed you as a dependent. State tax extension Joint returns. State tax extension   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. State tax extension   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. State tax extension 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 tax extension Example 1—return filed to get refund of tax withheld. State tax extension You are 26 years old. State tax extension You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. State tax extension Neither you nor your wife is required to file a tax return. State tax extension You do not have a child. State tax extension Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. State tax extension Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. State tax extension They can claim exemptions for you and your wife if all the other tests to do so are met. State tax extension Example 2—return filed to get EIC. State tax extension The facts are the same as in Example 1except no taxes were taken out of your pay. State tax extension 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 tax extension Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. State tax extension Your parents cannot claim an exemption for either you or your wife. State tax extension Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. State tax extension ) if all of the following statements are true. State tax extension You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. State tax extension Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. State tax extension 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 tax extension You lived with that person in the United States for more than half of the year. State tax extension 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 tax extension For more details about the tests to be a qualifying child, see Rule 8. State tax extension If you are a qualifying child of another taxpayer, you cannot claim the EIC. State tax extension 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 tax extension Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). State tax extension Example. State tax extension You lived with your mother all year. State tax extension You are age 26, unmarried, and permanently and totally disabled. State tax extension Your only income was from a community center where you went three days a week to answer telephones. State tax extension You earned $5,000 for the year and provided more than half of your own support. State tax extension Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. State tax extension She can claim the EIC if she meets all the other requirements. State tax extension Because you are a qualifying child of your mother, you cannot claim the EIC. State tax extension This is so even if your mother cannot or does not claim the EIC. State tax extension Joint returns. State tax extension   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. State tax extension   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. State tax extension But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. State tax extension Child of person not required to file a return. State tax extension   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 tax extension Example 1—return not required. State tax extension You lived all year with your father. State tax extension You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. State tax extension You have no other income, no children, and provided more than half of your own support. State tax extension Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. State tax extension As a result, you are not your father's qualifying child. State tax extension You can claim the EIC if you meet all the other requirements to do so. State tax extension Example 2—return filed to get refund of tax withheld. State tax extension The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. State tax extension He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. State tax extension As a result, you are not your father's qualifying child. State tax extension You can claim the EIC if you meet all the other requirements to do so. State tax extension Example 3—return filed to get EIC. State tax extension The facts are the same as in Example 2 except your father claimed the EIC on his return. State tax extension Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. State tax extension As a result, you are your father's qualifying child. State tax extension You cannot claim the EIC. State tax extension Rule 14—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 tax extension If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). State tax extension United States. State tax extension   This means the 50 states and the District of Columbia. State tax extension It does not include Puerto Rico or U. State tax extension S. State tax extension possessions such as Guam. State tax extension Homeless shelter. State tax extension   Your home can be any location where you regularly live. State tax extension You do not need a traditional home. State tax extension If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. State tax extension Military personnel stationed outside the United States. State tax extension   U. State tax extension S. State tax extension military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. State tax extension Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. State tax extension You need to know the amount of your earned income to see if you meet the rule in this chapter. State tax extension You also need to know that amount to figure your EIC. State tax extension Rule 15—Earned Income Limits 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 tax extension Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. State tax extension Employee pay is earned income only if it is taxable. State tax extension Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. State tax extension But there is an exception for nontaxable combat pay, which you can choose to include in earned income. State tax extension Earned income is explained in detail in Rule 7 in chapter 1. State tax extension Figuring earned income. State tax extension   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 tax extension   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 tax extension   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 tax extension You will then reduce that amount by any amount included on that line and described in the following list. State tax extension Scholarship or fellowship grants not reported on a Form W-2. State tax extension 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 tax extension Inmate's income. State tax extension Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. State tax extension This includes amounts received for work performed while in a work release program or while in a halfway house. State tax extension 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 tax extension Pension or annuity from deferred compensation plans. State tax extension 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 tax extension 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 tax extension This amount may be reported in box 11 of your Form W-2. State tax extension If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. State tax extension Clergy. State tax extension   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 re