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File 2010 Tax Return Free

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File 2010 Tax Return Free

File 2010 tax return free 36. File 2010 tax return free   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. File 2010 tax return free Rules for EveryoneRule 1. File 2010 tax return free Your AGI Must Be Less Than: Rule 2. File 2010 tax return free You Must Have a Valid Social Security Number (SSN) Rule 3. File 2010 tax return free Your Filing Status Cannot Be Married Filing Separately Rule 4. File 2010 tax return free You Must Be a U. File 2010 tax return free S. File 2010 tax return free Citizen or Resident Alien All Year Rule 5. File 2010 tax return free You Cannot File Form 2555 or Form 2555-EZ Rule 6. File 2010 tax return free Your Investment Income Must Be $3,300 or Less Rule 7. File 2010 tax return free You Must Have Earned Income Part B. File 2010 tax return free Rules If You Have a Qualifying ChildRule 8. File 2010 tax return free Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. File 2010 tax return free Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. File 2010 tax return free You Cannot Be a Qualifying Child of Another Taxpayer Part C. File 2010 tax return free Rules If You Do Not Have a Qualifying ChildRule 11. File 2010 tax return free You Must Be at Least Age 25 but Under Age 65 Rule 12. File 2010 tax return free You Cannot Be the Dependent of Another Person Rule 13. File 2010 tax return free You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. File 2010 tax return free You Must Have Lived in the United States More Than Half of the Year Part D. File 2010 tax return free Figuring and Claiming the EICRule 15. File 2010 tax return free Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. File 2010 tax return free John and Janet Smith (Form 1040A) Example 2. File 2010 tax return free Kelly Green (Form 1040EZ) What's New Earned income amount is more. File 2010 tax return free  The maximum amount of income you can earn and still get the credit has increased. File 2010 tax return free 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). File 2010 tax return free Your adjusted gross income also must be less than the amount in the above list that applies to you. File 2010 tax return free For details, see Rules 1 and 15. File 2010 tax return free Investment income amount is more. File 2010 tax return free  The maximum amount of investment income you can have and still get the credit has increased to $3,300. File 2010 tax return free See Rule 6. File 2010 tax return free Reminders Increased EIC on certain joint returns. File 2010 tax return free  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. File 2010 tax return free As a result, the EIC table has different columns for married persons filing jointly than for everyone else. File 2010 tax return free 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. File 2010 tax return free Online help. File 2010 tax return free  You can use the EITC Assistant at www. File 2010 tax return free irs. File 2010 tax return free gov/eitc to find out if you are eligible for the credit. File 2010 tax return free The EITC Assistant is available in English and Spanish. File 2010 tax return free EIC questioned by IRS. File 2010 tax return free  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. File 2010 tax return free We will tell you what documents to send us. File 2010 tax return free These may include: birth certificates, school records, medical records, etc. File 2010 tax return free The process of establishing your eligibility will delay your refund. File 2010 tax return free Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. File 2010 tax return free A tax credit usually means more money in your pocket. File 2010 tax return free It reduces the amount of tax you owe. File 2010 tax return free The EIC may also give you a refund. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free Or, if you prefer, you can let the IRS figure the credit for you. File 2010 tax return free How will this chapter help you?   This chapter will explain the following. File 2010 tax return free The rules you must meet to qualify for the EIC. File 2010 tax return free How to figure the EIC. File 2010 tax return free 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 . File 2010 tax return free 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 . File 2010 tax return free There is one final rule you must meet in Part D, Figuring and Claiming the EIC . File 2010 tax return free You qualify for the credit if you meet all the rules in each part that applies to you. File 2010 tax return free If you have a qualifying child, the rules in Parts A, B, and D apply to you. File 2010 tax return free If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. File 2010 tax return free Table 36-1, Earned Income Credit in a Nutshell. File 2010 tax return free   Use Table 36–1 as a guide to Parts A, B, C, and D. File 2010 tax return free The table is a summary of all the rules in each part. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free You must also qualify to claim the EIC by meeting all the rules described in this chapter. File 2010 tax return free 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. File 2010 tax return free For example, if your arithmetic is incorrect, the IRS can correct it. File 2010 tax return free If you do not provide a correct social security number, the IRS can deny the EIC. File 2010 tax return free These kinds of errors are called math or clerical errors. File 2010 tax return free 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. File 2010 tax return free If your error was due to fraud, then you cannot claim the EIC for the next 10 years. File 2010 tax return free More information. File 2010 tax return free   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. File 2010 tax return free Part A. File 2010 tax return free Rules for Everyone This part of the chapter discusses Rules 1 through 7. File 2010 tax return free You must meet all seven rules to qualify for the earned income credit. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free Rule 1. File 2010 tax return free 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. File 2010 tax return free Adjusted gross income (AGI). File 2010 tax return free   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). File 2010 tax return free If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. File 2010 tax return free Example. File 2010 tax return free Your AGI is $38,550, you are single, and you have one qualifying child. File 2010 tax return free You cannot claim the EIC because your AGI is not less than $37,870. File 2010 tax return free 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. File 2010 tax return free Community property. File 2010 tax return free   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. File 2010 tax return free This is different from the community property rules that apply under Rule 7 . File 2010 tax return free Rule 2. File 2010 tax return free 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). File 2010 tax return free Any qualifying child listed on Schedule EIC also must have a valid SSN. File 2010 tax return free (See Rule 8 if you have a qualifying child. File 2010 tax return free ) 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. File 2010 tax return free An example of a federally funded benefit is Medicaid. File 2010 tax return free 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. File 2010 tax return free S. File 2010 tax return free citizen or permanent resident, ask the SSA for a new social security card without the legend. File 2010 tax return free U. File 2010 tax return free S. File 2010 tax return free citizen. File 2010 tax return free   If you were a U. File 2010 tax return free S. File 2010 tax return free citizen when you received your SSN, you have a valid SSN. File 2010 tax return free Valid for work only with INS or DHS authorization. File 2010 tax return free   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. File 2010 tax return free SSN missing or incorrect. File 2010 tax return free   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. File 2010 tax return free Other taxpayer identification number. File 2010 tax return free   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). File 2010 tax return free ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. File 2010 tax return free No SSN. File 2010 tax return free   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). File 2010 tax return free You cannot claim the EIC. File 2010 tax return free Getting an SSN. File 2010 tax return free   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. File 2010 tax return free You can get Form SS-5 online at www. File 2010 tax return free socialsecurity. File 2010 tax return free gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. File 2010 tax return free Filing deadline approaching and still no SSN. File 2010 tax return free   If the filing deadline is approaching and you still do not have an SSN, you have two choices. File 2010 tax return free Request an automatic 6-month extension of time to file your return. File 2010 tax return free You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. File 2010 tax return free S. File 2010 tax return free Individual Income Tax Return. File 2010 tax return free For more information, see chapter 1 . File 2010 tax return free File the return on time without claiming the EIC. File 2010 tax return free After receiving the SSN, file an amended return (Form 1040X, Amended U. File 2010 tax return free S. File 2010 tax return free Individual Income Tax Return) claiming the EIC. File 2010 tax return free Attach a filled-in Schedule EIC if you have a qualifying child. File 2010 tax return free Table 36-1. File 2010 tax return free Earned Income Credit in a Nutshell First, you must meet all the rules in this column. File 2010 tax return free Second, you must meet all the rules in one of these columns, whichever applies. File 2010 tax return free Third, you must meet the rule in this column. File 2010 tax return free Part A. File 2010 tax return free  Rules for Everyone Part B. File 2010 tax return free  Rules If You Have a Qualifying Child Part C. File 2010 tax return free  Rules If You Do Not Have a Qualifying Child Part D. File 2010 tax return free  Figuring and Claiming the EIC 1. File 2010 tax return free 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. File 2010 tax return free 2. File 2010 tax return free You must have a valid social security number. File 2010 tax return free  3. File 2010 tax return free Your filing status cannot be “Married filing separately. File 2010 tax return free ” 4. File 2010 tax return free You must be a U. File 2010 tax return free S. File 2010 tax return free citizen or resident alien all year. File 2010 tax return free  5. File 2010 tax return free You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). File 2010 tax return free  6. File 2010 tax return free Your investment income must be $3,300 or less. File 2010 tax return free  7. File 2010 tax return free You must have earned income. File 2010 tax return free 8. File 2010 tax return free Your child must meet the relationship, age, residency, and joint return tests. File 2010 tax return free  9. File 2010 tax return free Your qualifying child cannot be used by more than one person to claim the EIC. File 2010 tax return free  10. File 2010 tax return free You cannot be a qualifying child of another person. File 2010 tax return free 11. File 2010 tax return free You must be at least age 25 but under age 65. File 2010 tax return free  12. File 2010 tax return free You cannot be the dependent of another person. File 2010 tax return free  13. File 2010 tax return free You cannot be a qualifying child of another person. File 2010 tax return free  14. File 2010 tax return free You must have lived in the United States more than half of the year. File 2010 tax return free 15. File 2010 tax return free 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. File 2010 tax return free Rule 3. File 2010 tax return free Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. File 2010 tax return free Your filing status cannot be “Married filing separately. File 2010 tax return free ” Spouse did not live with you. File 2010 tax return free   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. File 2010 tax return free In that case, you may be able to claim the EIC. File 2010 tax return free For detailed information about filing as head of household, see chapter 2 . File 2010 tax return free Rule 4. File 2010 tax return free You Must Be a U. File 2010 tax return free S. File 2010 tax return free 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. File 2010 tax return free You can use that filing status only if one spouse is a U. File 2010 tax return free S. File 2010 tax return free citizen or resident alien and you choose to treat the nonresident spouse as a U. File 2010 tax return free S. File 2010 tax return free resident. File 2010 tax return free If you make this choice, you and your spouse are taxed on your worldwide income. File 2010 tax return free 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). File 2010 tax return free If you need more information on making this choice, get Publication 519, U. File 2010 tax return free S. File 2010 tax return free Tax Guide for Aliens. File 2010 tax return free Rule 5. File 2010 tax return free 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. File 2010 tax return free You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. File 2010 tax return free U. File 2010 tax return free S. File 2010 tax return free possessions are not foreign countries. File 2010 tax return free See Publication 54, Tax Guide for U. File 2010 tax return free S. File 2010 tax return free Citizens and Resident Aliens Abroad, for more detailed information. File 2010 tax return free Rule 6. File 2010 tax return free 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. File 2010 tax return free If your investment income is more than $3,300, you cannot claim the credit. File 2010 tax return free For most people, investment income is the total of the following amounts. File 2010 tax return free Taxable interest (line 8a of Form 1040 or 1040A). File 2010 tax return free Tax-exempt interest (line 8b of Form 1040 or 1040A). File 2010 tax return free Dividend income (line 9a of Form 1040 or 1040A). File 2010 tax return free Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free Rule 7. File 2010 tax return free You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. File 2010 tax return free If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. File 2010 tax return free If you are an employee, earned income includes all the taxable income you get from your employer. File 2010 tax return free 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. File 2010 tax return free Earned Income Earned income includes all of the following types of income. File 2010 tax return free Wages, salaries, tips, and other taxable employee pay. File 2010 tax return free Employee pay is earned income only if it is taxable. File 2010 tax return free Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. File 2010 tax return free But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. File 2010 tax return free Net earnings from self-employment. File 2010 tax return free Gross income received as a statutory employee. File 2010 tax return free Wages, salaries, and tips. File 2010 tax return free   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. File 2010 tax return free You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). File 2010 tax return free Nontaxable combat pay election. File 2010 tax return free   You can elect to include your nontaxable combat pay in earned income for the earned income credit. File 2010 tax return free Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. File 2010 tax return free Figure the credit with and without your nontaxable combat pay before making the election. File 2010 tax return free   If you make the election, you must include in earned income all nontaxable combat pay you received. File 2010 tax return free If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. File 2010 tax return free In other words, if one of you makes the election, the other one can also make it but does not have to. File 2010 tax return free   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. File 2010 tax return free ” Self-employed persons and statutory employees. File 2010 tax return free   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. File 2010 tax return free 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. File 2010 tax return free Each approved form exempts certain income from social security taxes. File 2010 tax return free Each form is discussed here in terms of what is or is not earned income for the EIC. File 2010 tax return free Form 4361. File 2010 tax return free   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. File 2010 tax return free This includes wages, salaries, tips, and other taxable employee compensation. File 2010 tax return free A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. File 2010 tax return free Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. File 2010 tax return free Examples include fees for performing marriages and honoraria for delivering speeches. File 2010 tax return free Form 4029. File 2010 tax return free   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. File 2010 tax return free However, amounts you received as a self-employed individual do not count as earned income. File 2010 tax return free Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. File 2010 tax return free 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. File 2010 tax return free Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. File 2010 tax return free You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. File 2010 tax return free Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. File 2010 tax return free Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). File 2010 tax return free Disability insurance payments. File 2010 tax return free   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. File 2010 tax return free It does not matter whether you have reached minimum retirement age. File 2010 tax return free If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. File 2010 tax return free ” 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. File 2010 tax return free Do not include any of these items in your earned income. File 2010 tax return free Earnings while an inmate. File 2010 tax return free   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. File 2010 tax return free This includes amounts for work performed while in a work release program or while in a halfway house. File 2010 tax return free Workfare payments. File 2010 tax return free   Nontaxable workfare payments are not earned income for the EIC. File 2010 tax return free 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. File 2010 tax return free Community property. File 2010 tax return free   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. File 2010 tax return free That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. File 2010 tax return free 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. File 2010 tax return free Nevada, Washington, and California domestic partners. File 2010 tax return free   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. File 2010 tax return free Your earned income for the EIC does not include any amount earned by your partner. File 2010 tax return free Your earned income includes the entire amount you earned. File 2010 tax return free For details, see Publication 555. File 2010 tax return free Conservation Reserve Program (CRP) payments. File 2010 tax return free   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. File 2010 tax return free Nontaxable military pay. File 2010 tax return free   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. File 2010 tax return free Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). File 2010 tax return free See Publication 3, Armed Forces' Tax Guide, for more information. File 2010 tax return free    Combat pay. File 2010 tax return free You can elect to include your nontaxable combat pay in earned income for the EIC. File 2010 tax return free See Nontaxable combat pay election, earlier. File 2010 tax return free Part B. File 2010 tax return free 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. File 2010 tax return free Part B discusses Rules 8 through 10. File 2010 tax return free 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. File 2010 tax return free You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. File 2010 tax return free (You cannot file Form 1040EZ. File 2010 tax return free ) You also must complete Schedule EIC and attach it to your return. File 2010 tax return free If you meet all the rules in Part A and this part, read Part D to find out what to do next. File 2010 tax return free If you do not meet Rule 8, you do not have a qualifying child. File 2010 tax return free Read Part C to find out if you can get the earned income credit without a qualifying child. File 2010 tax return free Rule 8. File 2010 tax return free Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. File 2010 tax return free The four tests are: Relationship, Age, Residency, and Joint return. File 2010 tax return free The four tests are illustrated in Figure 36–1. File 2010 tax return free The paragraphs that follow contain more information about each test. File 2010 tax return free 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). File 2010 tax return free The following definitions clarify the relationship test. File 2010 tax return free Adopted child. File 2010 tax return free   An adopted child is always treated as your own child. File 2010 tax return free The term “adopted child” includes a child who was lawfully placed with you for legal adoption. File 2010 tax return free Foster child. File 2010 tax return free   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. File 2010 tax return free An authorized placement agency includes a state or local government agency. File 2010 tax return free It also includes a tax-exempt organization licensed by a state. File 2010 tax return free In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. File 2010 tax return free Example. File 2010 tax return free 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. File 2010 tax return free Debbie is your foster child. File 2010 tax return free 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. File 2010 tax return free    The following examples and definitions clarify the age test. File 2010 tax return free Example 1—child not under age 19. File 2010 tax return free Your son turned 19 on December 10. File 2010 tax return free 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. File 2010 tax return free Example 2—child not younger than you or your spouse. File 2010 tax return free Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. File 2010 tax return free He is not disabled. File 2010 tax return free Both you and your spouse are 21 years old and you file a joint return. File 2010 tax return free Your brother is not your qualifying child because he is not younger than you or your spouse. File 2010 tax return free Example 3—child younger than your spouse but not younger than you. File 2010 tax return free The facts are the same as in Example 2 except that your spouse is 25 years old. File 2010 tax return free Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. File 2010 tax return free Student defined. File 2010 tax return free   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. File 2010 tax return free The 5 calendar months need not be consecutive. File 2010 tax return free   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. File 2010 tax return free School defined. File 2010 tax return free   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. File 2010 tax return free However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. File 2010 tax return free Vocational high school students. File 2010 tax return free   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. File 2010 tax return free Permanently and totally disabled. File 2010 tax return free   Your child is permanently and totally disabled if both of the following apply. File 2010 tax return free He or she cannot engage in any substantial gainful activity because of a physical or mental condition. File 2010 tax return free A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. File 2010 tax return free Residency Test Your child must have lived with you in the United States for more than half of 2013. File 2010 tax return free The following definitions clarify the residency test. File 2010 tax return free United States. File 2010 tax return free   This means the 50 states and the District of Columbia. File 2010 tax return free It does not include Puerto Rico or U. File 2010 tax return free S. File 2010 tax return free possessions such as Guam. File 2010 tax return free Homeless shelter. File 2010 tax return free   Your home can be any location where you regularly live. File 2010 tax return free You do not need a traditional home. File 2010 tax return free 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. File 2010 tax return free Military personnel stationed outside the United States. File 2010 tax return free    U. File 2010 tax return free S. File 2010 tax return free 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. File 2010 tax return free Figure 36-1. File 2010 tax return free Tests for Qualifying Child Please click here for the text description of the image. File 2010 tax return free Qualifying child Extended active duty. File 2010 tax return free   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. File 2010 tax return free 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. File 2010 tax return free Birth or death of a child. File 2010 tax return free   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. File 2010 tax return free Temporary absences. File 2010 tax return free   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. File 2010 tax return free Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. File 2010 tax return free Kidnapped child. File 2010 tax return free    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. File 2010 tax return free 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. File 2010 tax return free This treatment applies for all years until the child is returned. File 2010 tax return free 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. File 2010 tax return free   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. File 2010 tax return free Joint Return Test To meet this test, the child cannot file a joint return for the year. File 2010 tax return free Exception. File 2010 tax return free   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. File 2010 tax return free Example 1—child files joint return. File 2010 tax return free You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. File 2010 tax return free He earned $25,000 for the year. File 2010 tax return free The couple files a joint return. File 2010 tax return free Because your daughter and her husband filed a joint return, she is not your qualifying child. File 2010 tax return free Example 2—child files joint return only to claim a refund of withheld tax. File 2010 tax return free Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. File 2010 tax return free They do not have a child. File 2010 tax return free Neither is required to file a tax return. File 2010 tax return free Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. File 2010 tax return free The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. File 2010 tax return free Example 3—child files joint return to claim American opportunity credit. File 2010 tax return free The facts are the same as in Example 2 except no taxes were taken out of your son's pay. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free The exception to the joint return test does not apply, so your son is not your qualifying child. File 2010 tax return free Married child. File 2010 tax return free   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. File 2010 tax return free Social security number. File 2010 tax return free   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. File 2010 tax return free 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. File 2010 tax return free   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. File 2010 tax return free For more information about SSNs, see Rule 2 . File 2010 tax return free Rule 9. File 2010 tax return free 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. File 2010 tax return free However, only one of these persons can actually treat the child as a qualifying child. File 2010 tax return free 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). File 2010 tax return free The exemption for the child. File 2010 tax return free The child tax credit. File 2010 tax return free Head of household filing status. File 2010 tax return free The credit for child and dependent care expenses. File 2010 tax return free The exclusion for dependent care benefits. File 2010 tax return free The EIC. File 2010 tax return free The other person cannot take any of these benefits based on this qualifying child. File 2010 tax return free In other words, you and the other person cannot agree to divide these tax benefits between you. File 2010 tax return free The other person cannot take any of these tax benefits unless he or she has a different qualifying child. File 2010 tax return free The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. File 2010 tax return free However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. File 2010 tax return free Tiebreaker rules. File 2010 tax return free   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. File 2010 tax return free If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free See Example 8 . File 2010 tax return free   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. File 2010 tax return free See Examples 1 through 13 . File 2010 tax return free   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. File 2010 tax return free If the other person cannot claim the EIC. File 2010 tax return free   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. File 2010 tax return free See Examples 6 and 7 . File 2010 tax return free 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. File 2010 tax return free Examples. File 2010 tax return free The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. File 2010 tax return free Example 1. File 2010 tax return free You and your 2-year-old son Jimmy lived with your mother all year. File 2010 tax return free You are 25 years old, unmarried, and your AGI is $9,000. File 2010 tax return free Your only income was $9,000 from a part-time job. File 2010 tax return free Your mother's only income was $20,000 from her job, and her AGI is $20,000. File 2010 tax return free Jimmy's father did not live with you or Jimmy. File 2010 tax return free The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. File 2010 tax return free 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. File 2010 tax return free 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). File 2010 tax return free He is not a qualifying child of anyone else, including his father. File 2010 tax return free 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). File 2010 tax return free Example 2. File 2010 tax return free The facts are the same as in Example 1 except your AGI is $25,000. File 2010 tax return free Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. File 2010 tax return free Only you can claim him. File 2010 tax return free Example 3. File 2010 tax return free The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free Example 4. File 2010 tax return free 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. File 2010 tax return free Only one of you can claim each child. File 2010 tax return free However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. File 2010 tax return free For example, if you claim one child, your mother can claim the other two. File 2010 tax return free Example 5. File 2010 tax return free The facts are the same as in Example 1 except that you are only 18 years old. File 2010 tax return free This means you are a qualifying child of your mother. File 2010 tax return free Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. File 2010 tax return free Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. File 2010 tax return free 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. File 2010 tax return free Example 6. File 2010 tax return free The facts are the same as in Example 1 except that your mother earned $50,000 from her job. File 2010 tax return free Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. File 2010 tax return free Example 7. File 2010 tax return free The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. File 2010 tax return free Your earned income is too high for you to claim the EIC. File 2010 tax return free But your mother cannot claim the EIC either, because her AGI is not higher than yours. File 2010 tax return free Example 8. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free In other words, each parent's AGI can be treated as $15,000. File 2010 tax return free Example 9. File 2010 tax return free You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. File 2010 tax return free In August and September, Joey lived with you. File 2010 tax return free For the rest of the year, Joey lived with your husband, who is Joey's father. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free You and your husband will file separate returns. File 2010 tax return free Your husband agrees to let you treat Joey as a qualifying child. File 2010 tax return free 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. File 2010 tax return free However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. File 2010 tax return free See Rule 3 . File 2010 tax return free Example 10. File 2010 tax return free The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. File 2010 tax return free In this case, only your husband will be allowed to treat Joey as a qualifying child. File 2010 tax return free This is because, during 2013, the boy lived with him longer than with you. File 2010 tax return free You cannot claim the EIC (either with or without a qualifying child). File 2010 tax return free 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. File 2010 tax return free See Rule 3 . File 2010 tax return free Example 11. File 2010 tax return free You, your 5-year-old son and your son's father lived together all year. File 2010 tax return free You and your son's father are not married. File 2010 tax return free 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. File 2010 tax return free Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. File 2010 tax return free Neither of you had any other income. File 2010 tax return free Your son's father agrees to let you treat the child as a qualifying child. File 2010 tax return free 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. File 2010 tax return free Example 12. File 2010 tax return free 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. File 2010 tax return free In this case, only your son's father will be allowed to treat your son as a qualifying child. File 2010 tax return free This is because his AGI, $14,000, is more than your AGI, $12,000. File 2010 tax return free You cannot claim the EIC (either with or without a qualifying child). File 2010 tax return free Example 13. File 2010 tax return free You and your 7-year-old niece, your sister's child, lived with your mother all year. File 2010 tax return free You are 25 years old, and your AGI is $9,300. File 2010 tax return free Your only income was from a part-time job. File 2010 tax return free Your mother's AGI is $15,000. File 2010 tax return free Her only income was from her job. File 2010 tax return free Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. File 2010 tax return free 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. File 2010 tax return free However, only your mother can treat her as a qualifying child. File 2010 tax return free This is because your mother's AGI, $15,000, is more than your AGI, $9,300. File 2010 tax return free Special rule for divorced or separated parents (or parents who live apart). File 2010 tax return free   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. File 2010 tax return free 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. File 2010 tax return free The child received over half of his or her support for the year from the parents. File 2010 tax return free The child is in the custody of one or both parents for more than half of 2013. File 2010 tax return free Either of the following statements is true. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free  For details, see chapter 3. File 2010 tax return free Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. File 2010 tax return free Applying Rule 9 to divorced or separated parents (or parents who live apart). File 2010 tax return free   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. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free Example 1. File 2010 tax return free You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. File 2010 tax return free Your AGI is $10,000. File 2010 tax return free Your mother’s AGI is $25,000. File 2010 tax return free Your son's father did not live with you or your son. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free You and your mother did not have any child care expenses or dependent care benefits. File 2010 tax return free 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. File 2010 tax return free Example 2. File 2010 tax return free The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. File 2010 tax return free Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. File 2010 tax return free Example 3. File 2010 tax return free 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. File 2010 tax return free Your mother also claims him as a qualifying child for head of household filing status. File 2010 tax return free You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. File 2010 tax return free The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. File 2010 tax return free Rule 10. File 2010 tax return free You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. File 2010 tax return free ) if all of the following statements are true. File 2010 tax return free You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. File 2010 tax return free Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). File 2010 tax return free 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. File 2010 tax return free You lived with that person in the United States for more than half of the year. File 2010 tax return free 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). File 2010 tax return free For more details about the tests to be a qualifying child, see Rule 8 . File 2010 tax return free If you are a qualifying child of another taxpayer, you cannot claim the EIC. File 2010 tax return free 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. File 2010 tax return free Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). File 2010 tax return free Example. File 2010 tax return free You and your daughter lived with your mother all year. File 2010 tax return free You are 22 years old, unmarried, and attended a trade school full time. File 2010 tax return free You had a part-time job and earned $5,700. File 2010 tax return free You had no other income. File 2010 tax return free Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. File 2010 tax return free She can claim the EIC if she meets all the other requirements. File 2010 tax return free Because you are your mother's qualifying child, you cannot claim the EIC. File 2010 tax return free This is so even if your mother cannot or does not claim the EIC. File 2010 tax return free Child of person not required to file a return. File 2010 tax return free   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. File 2010 tax return free Example. File 2010 tax return free 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. File 2010 tax return free As a result, you are not your mother's qualifying child. File 2010 tax return free You can claim the EIC if you meet all the other requirements to do so. File 2010 tax return free   See Rule 10 in Publication 596 for additional examples. File 2010 tax return free Part C. File 2010 tax return free 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 . File 2010 tax return free  Part C discusses Rules 11 through 14. File 2010 tax return free 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. File 2010 tax return free If you have a qualifying child, the rules in this part do not apply to you. File 2010 tax return free You can claim the credit only if you meet all the rules in Parts A, B, and D. File 2010 tax return free See Rule 8 to find out if you have a qualifying child. File 2010 tax return free Rule 11. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free It does not matter which spouse meets the age test, as long as one of the spouses does. File 2010 tax return free You meet the age test if you were born after December 31, 1948, and before January 2, 1989. File 2010 tax return free 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. File 2010 tax return free If neither you nor your spouse meets the age test, you cannot claim the EIC. File 2010 tax return free Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File 2010 tax return free Death of spouse. File 2010 tax return free   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. File 2010 tax return free Example 1. File 2010 tax return free You are age 28 and unmarried. File 2010 tax return free You meet the age test. File 2010 tax return free Example 2—spouse meets age test. File 2010 tax return free You are married and filing a joint return. File 2010 tax return free You are age 23 and your spouse is age 27. File 2010 tax return free You meet the age test because your spouse is at least age 25 but under age 65. File 2010 tax return free Example 3—spouse dies in 2013. File 2010 tax return free You are married and filing a joint return with your spouse who died in August 2013. File 2010 tax return free You are age 67. File 2010 tax return free Your spouse would have become age 65 in November 2013. File 2010 tax return free Because your spouse was under age 65 when she died, you meet the age test. File 2010 tax return free Rule 12. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free Example 1. File 2010 tax return free In 2013, you were age 25, single, and living at home with your parents. File 2010 tax return free You worked and were not a student. File 2010 tax return free You earned $7,500. File 2010 tax return free Your parents cannot claim you as a dependent. File 2010 tax return free 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. File 2010 tax return free You meet this rule. File 2010 tax return free You can claim the EIC if you meet all the other requirements. File 2010 tax return free Example 2. File 2010 tax return free The facts are the same as in Example 1 , except that you earned $2,000. File 2010 tax return free Your parents can claim you as a dependent but decide not to. File 2010 tax return free You do not meet this rule. File 2010 tax return free You cannot claim the credit because your parents could have claimed you as a dependent. File 2010 tax return free Joint returns. File 2010 tax return free   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. File 2010 tax return free   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. File 2010 tax return free But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. File 2010 tax return free Example 1. File 2010 tax return free You are 26 years old. File 2010 tax return free You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. File 2010 tax return free Neither you nor your wife is required to file a tax return. File 2010 tax return free You do not have a child. File 2010 tax return free Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. File 2010 tax return free Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. File 2010 tax return free They can claim exemptions for you and your wife if all the other tests to do so are met. File 2010 tax return free Example 2. File 2010 tax return free The facts are the same as in Example 1 except no taxes were taken out of your pay. File 2010 tax return free 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. File 2010 tax return free 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. File 2010 tax return free Your parents cannot claim an exemption for either you or your wife. File 2010 tax return free Rule 13. File 2010 tax return free You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. File 2010 tax return free ) if all of the following statements are true. File 2010 tax return free You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. File 2010 tax return free Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). File 2010 tax return free 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. File 2010 tax return free You lived with that person in the United States for more than half of the year. File 2010 tax return free 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). File 2010 tax return free For more details about the tests to be a qualifying child, see Rule 8 . File 2010 tax return free If you are a qualifying child of another taxpayer, you cannot claim the EIC. File 2010 tax return free 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. File 2010 tax return free Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File 2010 tax return free Example. File 2010 tax return free You lived with your mother all year. File 2010 tax return free You are age 26, unmarried, and permanently and totally disabled. File 2010 tax return free Your only income was from a community center where you went three days a week to answer telephones. File 2010 tax return free You earned $5,000 for the year and provided more than half of your own support. File 2010 tax return free Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. File 2010 tax return free She can claim the EIC if she meets all the other requirements. File 2010 tax return free Because you are a qualifying child of your mother, you cannot claim the EIC. File 2010 tax return free This is so even if your mother cannot or does not claim the EIC. File 2010 tax return free Joint returns. File 2010 tax return free   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. File 2010 tax return free   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. File 2010 tax return free But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. File 2010 tax return free Child of person not required to file a return. File 2010 tax return free   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. File 2010 tax return free Example. File 2010 tax return free You lived all year with your father. File 2010 tax return free You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. File 2010 tax return free You have no other income, no children, and provided more than half of your own support. File 2010 tax return free Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. File 2010 tax return free As a result, you are not your father's qualifying child. File 2010 tax return free You can claim the EIC if you meet all the other requirements to do so. File 2010 tax return free   See Rule 13 in Publication 596 for additional examples. File 2010 tax return free Rule 14. File 2010 tax return free 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. File 2010 tax return free If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File 2010 tax return free United States. File 2010 tax return free   This means the 50 states and the District of Columbia. File 2010 tax return free It does not include Puerto Rico or U. File 2010 tax return free S. File 2010 tax return free possessions such as Guam. File 2010 tax return free Homeless shelter. File 2010 tax return free   Your home can be any location where you regularly live. File 2010 tax return free You do not need a traditional home. File 2010 tax return free If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. File 2010 tax return free Military personnel stationed outside the United States. File 2010 tax return free   U. File 2010 tax return free S. File 2010 tax return free 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. File 2010 tax return free Part D. File 2010 tax return free 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. File 2010 tax return free Part D discusses Rule 15 . File 2010 tax return free 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. File 2010 tax return free This part of the chapter also explains how to figure the amount of your credit. File 2010 tax return free You have two choices. File 2010 tax return free Have the IRS figure the EIC for you. File 2010 tax return free If you want to do this, see IRS Will Figure the EIC for You . File 2010 tax return free Figure the EIC yourself. File 2010 tax return free If you want to do this, see How To Figure the EIC Yourself . File 2010 tax return free Rule 15. File 2010 tax return free 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. File 2010 tax return free Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. File 2010 tax return free Employee pay is earned income only if it is taxable. File 2010 tax return free Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. File 2010 tax return free But there is an exception for nontaxable combat pay, which you can choose to include in earned income. File 2010 tax return free Earned income is explained in detail in Rule 7 . File 2010 tax return free Figuring earned income. File 2010 tax return free   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. File 2010 tax return free   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. File 2010 tax return free   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). File 2010 tax return free 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. File 2010 tax return free Scholarship or fellowship grants not reported on a Form W-2. File 2010 tax return free   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. File 2010 tax return free Inmate's income. File 2010 tax return free   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. File 2010 tax return free This includes amounts received for work performed while in a work release program or while in a halfway house. File 2010 tax return free 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). File 2010 tax return free Pension or annuity from deferred compensation plans. File 2010 tax return free   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. File 2010 tax return free 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). File 2010 tax return free This amount may be reported in box 11 of your Form W-2. File 2010 tax return free If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. File 2010 tax return free Clergy. File 2010 tax return free   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. File 2010 tax return free Put “Clergy” on the dotted line next to line 64a (Form 1040). File 2010 tax return free Church employees. File 2010 tax return free    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. File 2010 tax return free If you received wages as a
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The File 2010 Tax Return Free

File 2010 tax return free Index A Actividades Pasivas , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Adopción, hijo de, Hijo adoptivo. File 2010 tax return free Anexos C, Empleado estatutario. File 2010 tax return free , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. File 2010 tax return free C-EZ, Empleado estatutario. File 2010 tax return free , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. File 2010 tax return free EIC, Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. File 2010 tax return free , Anexo EIC SE, Miembro del clero. File 2010 tax return free , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. File 2010 tax return free Anualidades, Cálculo del ingreso del trabajo. File 2010 tax return free Asignación básica para el sustento (BAS), Paga militar no tributable. File 2010 tax return free Asignación básica para la vivienda (BAH), Paga militar no tributable. File 2010 tax return free Asistente EITC , ¿Hay Ayuda Disponible en Internet? Ayuda tributaria (see Impuestos, ayuda con) B Beneficios a los veteranos, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de bienestar social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de la jubilación ferroviaria, Ingresos que no se Consideran Ingresos del Trabajo Beneficios del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por desempleo, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por Incapacidad, Beneficios por Incapacidad Beneficios sindicales por huelga, Beneficios sindicales por huelga. File 2010 tax return free Bienes gananciales, Bienes gananciales. File 2010 tax return free , Bienes gananciales. File 2010 tax return free C Casado que presenta una declaración conjunta, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Requisito de Declaración Conjunta Casado, hijo, Hijo casado. File 2010 tax return free Clero, Miembro del clero. File 2010 tax return free Cómo calcular usted mismo el EIC , Cómo Calcular Usted Mismo el EIC Compensación del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Crianza, hijo de, Hijo de crianza. File 2010 tax return free D Denegación del EIC , Capítulo 5 —Denegación del EIC Divorciados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). File 2010 tax return free E Ejemplos detallados, Capítulo 6 —Ejemplos Detallados El IRS le calculará el Crédito (EIC), El IRS le Calculará el Crédito (EIC) Empleado de una iglesia, Empleados de una iglesia. File 2010 tax return free Empleado estatutario, Empleado estatutario. File 2010 tax return free , Empleados estatutarios. File 2010 tax return free Escuela, Definición de escuela. File 2010 tax return free Estado civil Cabeza de familia, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Casado que presenta la declaración por separado, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Estados Unidos, Estados Unidos. File 2010 tax return free , Estados Unidos. File 2010 tax return free Estudiante, Definición de estudiante. File 2010 tax return free Extranjero no residente, Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año F Formularios 1040, ¿Necesito esta Publicación?, Ingreso bruto ajustado (AGI). File 2010 tax return free , Si no tiene un número de Seguro Social (SSN). File 2010 tax return free , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. File 2010 tax return free , Beneficios por Incapacidad 1040A, Ingreso bruto ajustado (AGI). File 2010 tax return free , Si no tiene un número de Seguro Social (SSN). File 2010 tax return free , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. File 2010 tax return free , Beneficios por Incapacidad 1040EZ, Ingreso bruto ajustado (AGI). File 2010 tax return free , Si no tiene un número de Seguro Social (SSN). File 2010 tax return free , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. File 2010 tax return free 1040X, Si no tiene un número de Seguro Social (SSN). File 2010 tax return free , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. File 2010 tax return free 2555, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 2555–EZ, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 4029, Formulario 4361 ó 4029 Aprobado 4361, Formulario 4361 ó 4029 Aprobado 4797, ¿Necesito esta Publicación? 4868, Si no tiene un número de Seguro Social (SSN). File 2010 tax return free , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. File 2010 tax return free 4868(SP), Si no tiene un número de Seguro Social (SSN). File 2010 tax return free , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. File 2010 tax return free 8332, Requisito especial para padres divorciados o separados (o que viven aparte). File 2010 tax return free 8814, ¿Necesito esta Publicación?, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos 8862(SP), Capítulo 5 —Denegación del EIC , Formulario 8862(SP) Fraude, Excepción 2. File 2010 tax return free , ¿Se le ha Prohibido Reclamar el Crédito por Ingreso del Trabajo por Cierto Número de Años? Fuerzas Armadas, Opción de incluir la paga no tributable por combate. File 2010 tax return free , Paga militar no tributable. File 2010 tax return free , Servicio activo prolongado. File 2010 tax return free H Hijo Hijo adoptivo, Hijo adoptivo. File 2010 tax return free Hijo casado, Hijo casado. File 2010 tax return free Hijo de crianza, Hijo de crianza. File 2010 tax return free Hijo secuestrado, Hijo secuestrado. File 2010 tax return free Nacimiento o fallecimiento de, Nacimiento o fallecimiento de un hijo. File 2010 tax return free Hijo calificado, ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)?, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado, Requisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Estados Unidos, Requisito de Residencia Hogar, Requisito de Residencia Requisito de Declaración Conjunta, Declaraciones conjuntas. File 2010 tax return free Requisito de Edad, Requisito de Edad Requisito de Parentesco, Requisito de Parentesco Requisito de Residencia, Requisito de Residencia Total y permanentemente incapacitado, Total y permanentemente incapacitado. File 2010 tax return free Hogar Albergues para personas sin hogar, Albergues para personas sin hogar. File 2010 tax return free Estados Unidos, Estados Unidos. File 2010 tax return free Militar, Personal militar destacado fuera de los Estados Unidos. File 2010 tax return free , Personal militar destacado fuera de los Estados Unidos. File 2010 tax return free Hoja de Trabajo 2, Hoja de Trabajo 2: Hoja de Trabajo para la Línea 4 de la Hoja de Trabajo 1 I Impuestos, ayuda con, Cómo Obtener Ayuda con los Impuestos Información TTY/TDD , Teléfono. File 2010 tax return free Ingreso del trabajo, Ingresos del Trabajo Empleado estatutario, Ingreso del Trabajo, Empleado estatutario. File 2010 tax return free Trabajo por cuenta propia, Ingreso del Trabajo Ingresos de dividendos, Ingresos que no se Consideran Ingresos del Trabajo Ingresos de inversiones, Qué Hay de Nuevo para el año 2013, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Ingresos netos del trabajo por cuenta propia, Ingresos netos del trabajo por cuenta propia. File 2010 tax return free , Ingresos netos del trabajo por cuenta propia de $400 o más. File 2010 tax return free Ingresos que no se Consideran Ingresos de Trabajo, Ingresos que no se Consideran Ingresos del Trabajo Intereses, Ingresos que no se Consideran Ingresos del Trabajo Internet, ayuda por Asistente EITC , ¿Hay Ayuda Disponible en Internet? M Miembro del clero, Miembro del clero. File 2010 tax return free Militar Fuera de los Estados Unidos, Personal militar destacado fuera de los Estados Unidos. File 2010 tax return free , Personal militar destacado fuera de los Estados Unidos. File 2010 tax return free Paga no tributable, Paga militar no tributable. File 2010 tax return free Paga no tributable por combate, Opción de incluir la paga no tributable por combate. File 2010 tax return free , Paga no tributable por combate. File 2010 tax return free Paga por combate, Opción de incluir la paga no tributable por combate. File 2010 tax return free , Paga militar no tributable. File 2010 tax return free Ministro, Vivienda de un ministro de una orden religiosa. File 2010 tax return free N Número de identificación del contribuyente en proceso de adopción (ATIN), Hijo casado. File 2010 tax return free Número de identificación del contribuyente individual (ITIN), Otro número de identificación del contribuyente. File 2010 tax return free , Hijo casado. File 2010 tax return free Número de Seguro Social (SSN), Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido, Hijo casado. File 2010 tax return free P Padres, divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). File 2010 tax return free Pagos de bienestar socia a cambio de actividades laborales, Pagos de bienestar social a cambio de actividades laborales. File 2010 tax return free Pareja doméstica, Pareja o sociedad doméstica en Nevada, Washington y California. File 2010 tax return free Pensión alimenticia, Ingresos que no se Consideran Ingresos del Trabajo Pensiones, Cálculo del ingreso del trabajo. File 2010 tax return free Personas que trabajan por cuenta propia, Hoja de Trabajo B del Crédito por Ingreso del Trabajo. File 2010 tax return free Propinas, sueldos y salarios, Salarios, sueldos y propinas. File 2010 tax return free Publicaciones (see Impuestos, ayuda con) R Recluso, Ingresos recibidos como recluso en una institución penal. File 2010 tax return free , Cálculo del ingreso del trabajo. File 2010 tax return free Recordatorios, Recordatorios Reglas del desempate, Reglas del desempate. File 2010 tax return free , Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte). File 2010 tax return free Requisito de Declaración Conjunta (see Hijo calificado) Requisito de Edad (see Hijo calificado) Requisito de Parentesco (see Hijo calificado) Requisito de Residencia (see Hijo calificado) Requisito especial para padres divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). File 2010 tax return free S Salarios, sueldos y propinas, Salarios, sueldos y propinas. File 2010 tax return free Secuestro, hijo, Hijo secuestrado. File 2010 tax return free Separados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). File 2010 tax return free Servicio activo prolongado, Servicio activo prolongado. File 2010 tax return free Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. File 2010 tax return free Servicios gratis de impuestos, Ayuda gratuita con la preparación de su declaración de impuestos. File 2010 tax return free Sin Hogar, albergues para personas, Albergues para personas sin hogar. File 2010 tax return free T Tabla del Crédito por Ingreso del Trabajo (EIC) , EIC Table Total y permanentemente incapacitado, Total y permanentemente incapacitado. File 2010 tax return free V Veteranos, beneficios, Ingresos que no se Consideran Ingresos del Trabajo Prev  Up     Home   More Online Publications