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Unemployed And Taxes

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Unemployed And Taxes

Unemployed and taxes 12. Unemployed and taxes   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Unemployed and taxes Free help with your tax return. Unemployed and taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Unemployed and taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Unemployed and taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Unemployed and taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Unemployed and taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Unemployed and taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Unemployed and taxes gov, download the IRS2Go app, or call 1-800-906-9887. Unemployed and taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Unemployed and taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Unemployed and taxes aarp. Unemployed and taxes org/money/taxaide or call 1-888-227-7669. Unemployed and taxes For more information on these programs, go to IRS. Unemployed and taxes gov and enter “VITA” in the search box. Unemployed and taxes Internet. Unemployed and taxes    IRS. Unemployed and taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Unemployed and taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Unemployed and taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Unemployed and taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Unemployed and taxes gov or download the IRS2Go app and select the Refund Status option. Unemployed and taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Unemployed and taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Unemployed and taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Unemployed and taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Unemployed and taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Unemployed and taxes No need to wait on the phone or stand in line. Unemployed and taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Unemployed and taxes When you reach the response screen, you can print the entire interview and the final response for your records. Unemployed and taxes New subject areas are added on a regular basis. Unemployed and taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Unemployed and taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Unemployed and taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Unemployed and taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Unemployed and taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Unemployed and taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Unemployed and taxes You can also ask the IRS to mail a return or an account transcript to you. Unemployed and taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Unemployed and taxes gov or by calling 1-800-908-9946. Unemployed and taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Unemployed and taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Unemployed and taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Unemployed and taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Unemployed and taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Unemployed and taxes gov and enter Where's My Amended Return? in the search box. Unemployed and taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Unemployed and taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Unemployed and taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Unemployed and taxes gov. Unemployed and taxes Select the Payment tab on the front page of IRS. Unemployed and taxes gov for more information. Unemployed and taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Unemployed and taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Unemployed and taxes gov. Unemployed and taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Unemployed and taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Unemployed and taxes gov. Unemployed and taxes Request an Electronic Filing PIN by going to IRS. Unemployed and taxes gov and entering Electronic Filing PIN in the search box. Unemployed and taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Unemployed and taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Unemployed and taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Unemployed and taxes An employee can answer questions about your tax account or help you set up a payment plan. Unemployed and taxes Before you visit, check the Office Locator on IRS. Unemployed and taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Unemployed and taxes If you have a special need, such as a disability, you can request an appointment. Unemployed and taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Unemployed and taxes Apply for an Employer Identification Number (EIN). Unemployed and taxes Go to IRS. Unemployed and taxes gov and enter Apply for an EIN in the search box. Unemployed and taxes Read the Internal Revenue Code, regulations, or other official guidance. Unemployed and taxes Read Internal Revenue Bulletins. Unemployed and taxes Sign up to receive local and national tax news and more by email. Unemployed and taxes Just click on “subscriptions” above the search box on IRS. Unemployed and taxes gov and choose from a variety of options. Unemployed and taxes Phone. Unemployed and taxes    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Unemployed and taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Unemployed and taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Unemployed and taxes gov, or download the IRS2Go app. Unemployed and taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Unemployed and taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Unemployed and taxes Most VITA and TCE sites offer free electronic filing. Unemployed and taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Unemployed and taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Unemployed and taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Unemployed and taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Unemployed and taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Unemployed and taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Unemployed and taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Unemployed and taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Unemployed and taxes Note, the above information is for our automated hotline. Unemployed and taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Unemployed and taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Unemployed and taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Unemployed and taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Unemployed and taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Unemployed and taxes You should receive your order within 10 business days. Unemployed and taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Unemployed and taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Unemployed and taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Unemployed and taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Unemployed and taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Unemployed and taxes Walk-in. Unemployed and taxes   You can find a selection of forms, publications and services — in-person. Unemployed and taxes Products. Unemployed and taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Unemployed and taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Unemployed and taxes Services. Unemployed and taxes You can walk in to your local TAC for face-to-face tax help. Unemployed and taxes An employee can answer questions about your tax account or help you set up a payment plan. Unemployed and taxes Before visiting, use the Office Locator tool on IRS. Unemployed and taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Unemployed and taxes   Please contact the office for times when assistance will be available. Unemployed and taxes Mail. Unemployed and taxes   You can send your order for forms, instructions, and publications to the address below. Unemployed and taxes You should receive a response within 10 business days after your request is received. Unemployed and taxes Internal Revenue Service 1201 N. Unemployed and taxes Mitsubishi Motorway Bloomington, IL 61705-6613   Taxpayer Advocate Service. Unemployed and taxes   The Taxpayer Advocate Service Is here to help you. Unemployed and taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Unemployed and taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Unemployed and taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Unemployed and taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Unemployed and taxes You face (or your business is facing) an immediate threat of adverse action. Unemployed and taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Unemployed and taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Unemployed and taxes Here's why we can help: TAS is an independent organization within the IRS. Unemployed and taxes Our advocates know how to work with the IRS. Unemployed and taxes Our services are free and tailored to meet your needs. Unemployed and taxes We have offices in every state, the District of Columbia, and Puerto Rico. Unemployed and taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Unemployed and taxes  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Unemployed and taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Unemployed and taxes Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Unemployed and taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Unemployed and taxes Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Unemployed and taxes Prev  Up  Next   Home   More Online Publications
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The Unemployed And Taxes

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