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File your state taxes for free Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. File your state taxes for free Tax-deferred plans. File your state taxes for free Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. File your state taxes for free Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. File your state taxes for free S. File your state taxes for free Taxation Canadian Taxation Application of Treaty The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. File your state taxes for free That is, a person who is recognized as a resident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. File your state taxes for free Article IV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer is considered by both countries to be a resident. File your state taxes for free Saving clause. File your state taxes for free   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. File your state taxes for free S. File your state taxes for free citizens) or of the United States to tax its residents or citizens (including U. File your state taxes for free S. File your state taxes for free citizens who are residents of the foreign country). File your state taxes for free This provision is known as the “saving clause. File your state taxes for free ”   For example, an individual who is a U. File your state taxes for free S. File your state taxes for free citizen and a resident of Canada may have dividend income from a U. File your state taxes for free S. File your state taxes for free corporation. File your state taxes for free The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. File your state taxes for free Even though a resident of Canada, the individual is a U. File your state taxes for free S. File your state taxes for free citizen and the saving clause overrides the treaty article that limits the U. File your state taxes for free S. File your state taxes for free tax to 15%. File your state taxes for free    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. File your state taxes for free Treaty-based position. File your state taxes for free   If you take the position that any U. File your state taxes for free S. File your state taxes for free tax is overruled or otherwise reduced by a U. File your state taxes for free S. File your state taxes for free treaty (a treaty-based position), you generally must disclose that position on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), and attach it to your return. File your state taxes for free Personal Services A U. File your state taxes for free S. File your state taxes for free citizen or resident who is temporarily present in Canada during the tax year is exempt from Canadian income taxes on pay for services performed, or remittances received from the United States, if the citizen or resident qualifies under one of the treaty exemption provisions set out below. File your state taxes for free Income from employment (Article XV). File your state taxes for free   Income U. File your state taxes for free S. File your state taxes for free residents receive for the performance of dependent personal services in Canada (except as public entertainers) is exempt from Canadian tax if it is not more than $10,000 in Canadian currency for the year. File your state taxes for free If it is more than $10,000 for the year, it is exempt only if: The residents are present in Canada for no more than 183 days in any 12-month period beginning or ending in the year concerned, and The income is not paid by, or on behalf of, a Canadian resident and is not borne by a permanent establishment in Canada. File your state taxes for free    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. File your state taxes for free Example. File your state taxes for free You are a U. File your state taxes for free S. File your state taxes for free resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. File your state taxes for free During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. File your state taxes for free Although you were in Canada for not more than 183 days during the year, your income is not exempt from Canadian income tax because it was paid by a Canadian resident and was more than $10,000 (Canadian) for the year. File your state taxes for free Pay received by a U. File your state taxes for free S. File your state taxes for free resident for work regularly done in more than one country as an employee on a ship, aircraft, motor vehicle, or train operated by a U. File your state taxes for free S. File your state taxes for free resident is exempt from Canadian tax. File your state taxes for free Income from self-employment (Article VII). File your state taxes for free   Income from services performed (other than those performed as an employee) are taxed in Canada if they are attributable to a permanent establishment in Canada. File your state taxes for free This income is treated as business profits, and deductions similar to those allowed under U. File your state taxes for free S. File your state taxes for free law are allowable. File your state taxes for free   If you carry on (or have carried on) business in both Canada and the United States, the business profits are attributable to each country based on the profits that the permanent establishment might be expected to make if it were a distinct and separate person engaged in the same or similar activities. File your state taxes for free The business profits attributable to the permanent establishment include only those profits derived from assets used, risks assumed, and activities performed by the permanent establishment. File your state taxes for free   You may be considered to have a permanent establishment if you meet certain conditions. File your state taxes for free For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). File your state taxes for free Public entertainers (Article XVI). File your state taxes for free   The provisions under income from employment or income from self-employment do not apply to public entertainers (such as theater, motion picture, radio, or television artistes, musicians, or athletes) from the United States who receive more than $15,000 in gross receipts in Canadian currency, including reimbursed expenses, from their entertainment activities in Canada during the calendar year. File your state taxes for free However, this provision for public entertainers does not apply (and the other provisions will apply) to athletes participating in team sports in leagues with regularly scheduled games in both the United States and Canada. File your state taxes for free Compensation paid by the U. File your state taxes for free S. File your state taxes for free Government (Article XIX). File your state taxes for free   Wages, salaries, and similar income (other than pensions) paid to a U. File your state taxes for free S. File your state taxes for free citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. File your state taxes for free   The exemption does not apply to pay for services performed in connection with any trade or business carried on for profit by the United States, or any of its agencies, instrumentalities, or political subdivisions. File your state taxes for free Students and apprentices (Article XX). File your state taxes for free   A full-time student, apprentice, or business trainee who is in Canada to study or acquire business experience is exempt from Canadian income tax on remittances received from any source outside Canada for maintenance, education, or training. File your state taxes for free The recipient must be or must have been a U. File your state taxes for free S. File your state taxes for free resident immediately before visiting Canada. File your state taxes for free   An apprentice or business trainee can claim this exemption only for a period of one year from the date the individual first arrived in Canada for the purpose of training. File your state taxes for free Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. File your state taxes for free S. File your state taxes for free residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pension payment) or of the taxable amount (if an annuity). File your state taxes for free Canadian pensions and annuities paid to U. File your state taxes for free S. File your state taxes for free residents may be taxed by the United States, but the amount of any pension included in income for U. File your state taxes for free S. File your state taxes for free tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. File your state taxes for free Pensions. File your state taxes for free   A pension includes any payment under a pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances, and payments under a sickness, accident, or disability plan. File your state taxes for free It includes pensions paid by private employers and the government for services rendered. File your state taxes for free   Pensions also include payments from individual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) in Canada. File your state taxes for free   Pensions do not include social security benefits. File your state taxes for free Roth IRAs. File your state taxes for free   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. File your state taxes for free S. File your state taxes for free tax if paid to a U. File your state taxes for free S. File your state taxes for free resident. File your state taxes for free In addition, you may elect to defer any tax in Canada on income accrued within the Roth IRA but not distributed by the Roth IRA. File your state taxes for free However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. File your state taxes for free Tax-deferred plans. File your state taxes for free   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. File your state taxes for free S. File your state taxes for free tax, even if it is not distributed. File your state taxes for free However, a U. File your state taxes for free S. File your state taxes for free citizen or resident can elect to defer U. File your state taxes for free S. File your state taxes for free tax on income from the plan until the income is distributed. File your state taxes for free Form 8891 is used to make the election. File your state taxes for free Annuities. File your state taxes for free    An annuity is a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered). File your state taxes for free Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. File your state taxes for free Special rules. File your state taxes for free    Special rules apply to pensions and annuities with respect to: Short-term assignments, Cross-border commuters, and Individuals who participate in a Canadian qualifying plan. File your state taxes for free Generally, distributions in such cases are deemed to be earned in the country in which the plan is established, without regard to where the services were rendered. File your state taxes for free Social security benefits. File your state taxes for free   U. File your state taxes for free S. File your state taxes for free social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. File your state taxes for free Alimony. File your state taxes for free   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. File your state taxes for free S. File your state taxes for free residents are exempt from Canadian tax. File your state taxes for free For purposes of U. File your state taxes for free S. File your state taxes for free tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident. File your state taxes for free Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. File your state taxes for free Dividends (Article X). File your state taxes for free   For Canadian source dividends received by U. File your state taxes for free S. File your state taxes for free residents, the Canadian income tax generally may not be more than 15%. File your state taxes for free   A 5% rate applies to intercorporate dividends paid from a subsidiary to a parent corporation owning at least 10% of the subsidiary's voting stock. File your state taxes for free However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. File your state taxes for free   These rates do not apply if the owner of the dividends carries on, or has carried on, a business in Canada through a permanent establishment and the holding on which the income is paid is effectively connected with that permanent establishment. File your state taxes for free Interest (Article XI). File your state taxes for free   Generally, Canadian source interest received by U. File your state taxes for free S. File your state taxes for free residents is exempt from Canadian income tax. File your state taxes for free   The exemption does not apply if the owner of the interest carries on, or has carried on, a business in Canada through a permanent establishment and the debt on which the income is paid is effectively connected with that permanent establishment. File your state taxes for free Gains from the sale of property (Article XIII). File your state taxes for free   Generally, gains from the sale of personal property by a U. File your state taxes for free S. File your state taxes for free resident having no permanent establishment in Canada are exempt from Canadian income tax. File your state taxes for free However, the exemption from Canadian tax does not apply to gains realized by U. File your state taxes for free S. File your state taxes for free residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. File your state taxes for free   If the property subject to Canadian tax is a capital asset and was owned by the U. File your state taxes for free S. File your state taxes for free resident on September 26, 1980, not as part of the business property of a permanent establishment in Canada, generally the taxable gain is limited to the appreciation after 1984. File your state taxes for free Royalties (Article XII). File your state taxes for free   The following are exempt from Canadian tax: Copyright royalties and other like payments for the production or reproduction of any literary, dramatic, musical, or artistic work (other than payments for motion pictures and works on film, videotape, or other means of reproduction for use in connection with television, which may be taxed at 10%), Payments for the use of, or the right to use, computer software, Payments for the use of, or the right to use, any patent or any information concerning industrial, commercial, or scientific experience (but not within a rental or franchise agreement), and Payments for broadcasting as agreed to in an exchange of notes between the countries. File your state taxes for free   This rate or exemption does not apply if the owner of the royalties carries on, or has carried on, a business in Canada through a permanent establishment and the right or property on which the income is paid is effectively connected with that permanent establishment. File your state taxes for free   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. File your state taxes for free Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. File your state taxes for free Gambling losses. File your state taxes for free   Canadian residents may deduct gambling losses in the U. File your state taxes for free S. File your state taxes for free against gambling winnings in the U. File your state taxes for free S. File your state taxes for free in the same manner as a U. File your state taxes for free S. File your state taxes for free resident. File your state taxes for free Charitable Contributions United States income tax return. File your state taxes for free   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. File your state taxes for free Besides being subject to the overall limits applicable to all your charitable contributions under U. File your state taxes for free S. File your state taxes for free tax law, your charitable contributions to Canadian organizations (other than contributions to a college or university at which you or a member of your family is or was enrolled) are subject to the U. File your state taxes for free S. File your state taxes for free percentage limits on charitable contributions, applied to your Canadian source income. File your state taxes for free If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. File your state taxes for free Example. File your state taxes for free You are a U. File your state taxes for free S. File your state taxes for free citizen living in Canada. File your state taxes for free You have both U. File your state taxes for free S. File your state taxes for free and Canadian source income. File your state taxes for free During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. File your state taxes for free S. File your state taxes for free tax law if they were U. File your state taxes for free S. File your state taxes for free organizations. File your state taxes for free To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. File your state taxes for free S. File your state taxes for free income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. File your state taxes for free S. File your state taxes for free income tax law. File your state taxes for free Then include this amount on your return along with all your domestic charitable contributions, subject to the appropriate percentage limit required for contributions under U. File your state taxes for free S. File your state taxes for free income tax law. File your state taxes for free The appropriate percentage limit for U. File your state taxes for free S. File your state taxes for free tax purposes is applied to your total adjusted gross income from all sources. File your state taxes for free Qualified charities. File your state taxes for free   These Canadian organizations must meet the qualifications that a U. File your state taxes for free S. File your state taxes for free charitable organization must meet under U. File your state taxes for free S. File your state taxes for free tax law. File your state taxes for free Usually an organization will notify you if it qualifies. File your state taxes for free For further information on charitable contributions and the U. File your state taxes for free S. File your state taxes for free percentage limits, see Publication 526, Charitable Contributions. File your state taxes for free Canadian income tax return. File your state taxes for free   Under certain conditions, contributions to qualified U. File your state taxes for free S. File your state taxes for free charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. File your state taxes for free Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. File your state taxes for free In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. File your state taxes for free For detailed discussions of the U. File your state taxes for free S. File your state taxes for free income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. File your state taxes for free See paragraphs (4) and (5) of Article XXIV for certain provisions that affect the computation of the credit allowed by the United States for Canadian income taxes paid by U. File your state taxes for free S. File your state taxes for free citizens residing in Canada. File your state taxes for free Competent Authority Assistance Under Article XXVI, a U. File your state taxes for free S. File your state taxes for free citizen or resident may request assistance from the U. File your state taxes for free S. File your state taxes for free competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. File your state taxes for free The U. File your state taxes for free S. File your state taxes for free competent authority may then consult with the Canadian competent authority to determine if the double taxation or denial of treaty benefits in question can be avoided. File your state taxes for free If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. File your state taxes for free It is important that your request for competent authority assistance be made as soon as you have been notified by either Canada or the United States of proposed adjustments that would result in denial of treaty benefits or in double taxation. File your state taxes for free This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. File your state taxes for free For information that you should include with your request for competent authority assistance, see Revenue Procedure 2006-54, 2006-49 IRB 1035, available at www. File your state taxes for free irs. File your state taxes for free gov/irb/2006-49_IRB/ar13. File your state taxes for free html. File your state taxes for free The request should be addressed to:  Deputy Commissioner (International) Large Business and International Division Attn: Office of Tax Treaty  Internal Revenue Service 1111 Constitution Ave. File your state taxes for free , NW Routing: MA3-322A Washington, D. File your state taxes for free C. File your state taxes for free 20024 In addition to a timely request for assistance, you should take the following measures: File a timely protective claim for credit or refund of U. File your state taxes for free S. File your state taxes for free taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. File your state taxes for free This will, among other things, give you the benefit of a foreign tax credit in case you do not qualify for the treaty benefit in question. File your state taxes for free For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. File your state taxes for free Attach your protective claim to your request for competent authority assistance. File your state taxes for free Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. File your state taxes for free How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS and the Canada Revenue Agency in several ways. File your state taxes for free Text of Treaty You can get the text of the U. File your state taxes for free S. File your state taxes for free —Canada income tax treaty from: Superintendent of Documents U. File your state taxes for free S. File your state taxes for free Government Printing Office P. File your state taxes for free O. File your state taxes for free Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. File your state taxes for free gov. File your state taxes for free U. File your state taxes for free S. File your state taxes for free Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. File your state taxes for free To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. File your state taxes for free S. File your state taxes for free Embassy or consulate. File your state taxes for free Mail. File your state taxes for free For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. File your state taxes for free You can call the IRS for help at (267) 941-1000 (not a toll-free call). File your state taxes for free Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. File your state taxes for free The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. File your state taxes for free S. File your state taxes for free ) or on the Internet at www. File your state taxes for free cra-arc. File your state taxes for free gc. 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File your state taxes for free 36. File your state taxes for 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 your state taxes for free Rules for EveryoneRule 1. File your state taxes for free Your AGI Must Be Less Than: Rule 2. File your state taxes for free You Must Have a Valid Social Security Number (SSN) Rule 3. File your state taxes for free Your Filing Status Cannot Be Married Filing Separately Rule 4. File your state taxes for free You Must Be a U. File your state taxes for free S. File your state taxes for free Citizen or Resident Alien All Year Rule 5. File your state taxes for free You Cannot File Form 2555 or Form 2555-EZ Rule 6. File your state taxes for free Your Investment Income Must Be $3,300 or Less Rule 7. File your state taxes for free You Must Have Earned Income Part B. File your state taxes for free Rules If You Have a Qualifying ChildRule 8. File your state taxes for free Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. File your state taxes for free Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. File your state taxes for free You Cannot Be a Qualifying Child of Another Taxpayer Part C. File your state taxes for free Rules If You Do Not Have a Qualifying ChildRule 11. File your state taxes for free You Must Be at Least Age 25 but Under Age 65 Rule 12. File your state taxes for free You Cannot Be the Dependent of Another Person Rule 13. File your state taxes for free You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. File your state taxes for free You Must Have Lived in the United States More Than Half of the Year Part D. File your state taxes for free Figuring and Claiming the EICRule 15. File your state taxes for free Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. File your state taxes for free John and Janet Smith (Form 1040A) Example 2. File your state taxes for free Kelly Green (Form 1040EZ) What's New Earned income amount is more. File your state taxes for free  The maximum amount of income you can earn and still get the credit has increased. File your state taxes for 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 your state taxes for free Your adjusted gross income also must be less than the amount in the above list that applies to you. File your state taxes for free For details, see Rules 1 and 15. File your state taxes for free Investment income amount is more. File your state taxes for free  The maximum amount of investment income you can have and still get the credit has increased to $3,300. File your state taxes for free See Rule 6. File your state taxes for free Reminders Increased EIC on certain joint returns. File your state taxes for free  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. File your state taxes for free As a result, the EIC table has different columns for married persons filing jointly than for everyone else. File your state taxes for 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 your state taxes for free Online help. File your state taxes for free  You can use the EITC Assistant at www. File your state taxes for free irs. File your state taxes for free gov/eitc to find out if you are eligible for the credit. File your state taxes for free The EITC Assistant is available in English and Spanish. File your state taxes for free EIC questioned by IRS. File your state taxes for free  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. File your state taxes for free We will tell you what documents to send us. File your state taxes for free These may include: birth certificates, school records, medical records, etc. File your state taxes for free The process of establishing your eligibility will delay your refund. File your state taxes for 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 your state taxes for free A tax credit usually means more money in your pocket. File your state taxes for free It reduces the amount of tax you owe. File your state taxes for free The EIC may also give you a refund. File your state taxes for 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 your state taxes for 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 your state taxes for free Or, if you prefer, you can let the IRS figure the credit for you. File your state taxes for free How will this chapter help you?   This chapter will explain the following. File your state taxes for free The rules you must meet to qualify for the EIC. File your state taxes for free How to figure the EIC. File your state taxes for 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 your state taxes for 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 your state taxes for free There is one final rule you must meet in Part D, Figuring and Claiming the EIC . File your state taxes for free You qualify for the credit if you meet all the rules in each part that applies to you. File your state taxes for free If you have a qualifying child, the rules in Parts A, B, and D apply to you. File your state taxes for free If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. File your state taxes for free Table 36-1, Earned Income Credit in a Nutshell. File your state taxes for free   Use Table 36–1 as a guide to Parts A, B, C, and D. File your state taxes for free The table is a summary of all the rules in each part. File your state taxes for 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 your state taxes for 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 your state taxes for free You must also qualify to claim the EIC by meeting all the rules described in this chapter. File your state taxes for 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 your state taxes for free For example, if your arithmetic is incorrect, the IRS can correct it. File your state taxes for free If you do not provide a correct social security number, the IRS can deny the EIC. File your state taxes for free These kinds of errors are called math or clerical errors. File your state taxes for 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 your state taxes for free If your error was due to fraud, then you cannot claim the EIC for the next 10 years. File your state taxes for free More information. File your state taxes for free   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. File your state taxes for free Part A. File your state taxes for free Rules for Everyone This part of the chapter discusses Rules 1 through 7. File your state taxes for free You must meet all seven rules to qualify for the earned income credit. File your state taxes for 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 your state taxes for 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 your state taxes for free Rule 1. File your state taxes for 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 your state taxes for free Adjusted gross income (AGI). File your state taxes for free   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). File your state taxes for free If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. File your state taxes for free Example. File your state taxes for free Your AGI is $38,550, you are single, and you have one qualifying child. File your state taxes for free You cannot claim the EIC because your AGI is not less than $37,870. File your state taxes for 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 your state taxes for free Community property. File your state taxes for 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 your state taxes for free This is different from the community property rules that apply under Rule 7 . File your state taxes for free Rule 2. File your state taxes for 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 your state taxes for free Any qualifying child listed on Schedule EIC also must have a valid SSN. File your state taxes for free (See Rule 8 if you have a qualifying child. File your state taxes for 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 your state taxes for free An example of a federally funded benefit is Medicaid. File your state taxes for 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 your state taxes for free S. File your state taxes for free citizen or permanent resident, ask the SSA for a new social security card without the legend. File your state taxes for free U. File your state taxes for free S. File your state taxes for free citizen. File your state taxes for free   If you were a U. File your state taxes for free S. File your state taxes for free citizen when you received your SSN, you have a valid SSN. File your state taxes for free Valid for work only with INS or DHS authorization. File your state taxes for 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 your state taxes for free SSN missing or incorrect. File your state taxes for 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 your state taxes for free Other taxpayer identification number. File your state taxes for 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 your state taxes for free ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. File your state taxes for free No SSN. File your state taxes for 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 your state taxes for free You cannot claim the EIC. File your state taxes for free Getting an SSN. File your state taxes for 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 your state taxes for free You can get Form SS-5 online at www. File your state taxes for free socialsecurity. File your state taxes for free gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. File your state taxes for free Filing deadline approaching and still no SSN. File your state taxes for free   If the filing deadline is approaching and you still do not have an SSN, you have two choices. File your state taxes for free Request an automatic 6-month extension of time to file your return. File your state taxes for free You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. File your state taxes for free S. File your state taxes for free Individual Income Tax Return. File your state taxes for free For more information, see chapter 1 . File your state taxes for free File the return on time without claiming the EIC. File your state taxes for free After receiving the SSN, file an amended return (Form 1040X, Amended U. File your state taxes for free S. File your state taxes for free Individual Income Tax Return) claiming the EIC. File your state taxes for free Attach a filled-in Schedule EIC if you have a qualifying child. File your state taxes for free Table 36-1. File your state taxes for free Earned Income Credit in a Nutshell First, you must meet all the rules in this column. File your state taxes for free Second, you must meet all the rules in one of these columns, whichever applies. File your state taxes for free Third, you must meet the rule in this column. File your state taxes for free Part A. File your state taxes for free  Rules for Everyone Part B. File your state taxes for free  Rules If You Have a Qualifying Child Part C. File your state taxes for free  Rules If You Do Not Have a Qualifying Child Part D. File your state taxes for free  Figuring and Claiming the EIC 1. File your state taxes for 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 your state taxes for free 2. File your state taxes for free You must have a valid social security number. File your state taxes for free  3. File your state taxes for free Your filing status cannot be “Married filing separately. File your state taxes for free ” 4. File your state taxes for free You must be a U. File your state taxes for free S. File your state taxes for free citizen or resident alien all year. File your state taxes for free  5. File your state taxes for free You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). File your state taxes for free  6. File your state taxes for free Your investment income must be $3,300 or less. File your state taxes for free  7. File your state taxes for free You must have earned income. File your state taxes for free 8. File your state taxes for free Your child must meet the relationship, age, residency, and joint return tests. File your state taxes for free  9. File your state taxes for free Your qualifying child cannot be used by more than one person to claim the EIC. File your state taxes for free  10. File your state taxes for free You cannot be a qualifying child of another person. File your state taxes for free 11. File your state taxes for free You must be at least age 25 but under age 65. File your state taxes for free  12. File your state taxes for free You cannot be the dependent of another person. File your state taxes for free  13. File your state taxes for free You cannot be a qualifying child of another person. File your state taxes for free  14. File your state taxes for free You must have lived in the United States more than half of the year. File your state taxes for free 15. File your state taxes for 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 your state taxes for free Rule 3. File your state taxes for 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 your state taxes for free Your filing status cannot be “Married filing separately. File your state taxes for free ” Spouse did not live with you. File your state taxes for 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 your state taxes for free In that case, you may be able to claim the EIC. File your state taxes for free For detailed information about filing as head of household, see chapter 2 . File your state taxes for free Rule 4. File your state taxes for free You Must Be a U. File your state taxes for free S. File your state taxes for 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 your state taxes for free You can use that filing status only if one spouse is a U. File your state taxes for free S. File your state taxes for free citizen or resident alien and you choose to treat the nonresident spouse as a U. File your state taxes for free S. File your state taxes for free resident. File your state taxes for free If you make this choice, you and your spouse are taxed on your worldwide income. File your state taxes for 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 your state taxes for free If you need more information on making this choice, get Publication 519, U. File your state taxes for free S. File your state taxes for free Tax Guide for Aliens. File your state taxes for free Rule 5. File your state taxes for 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 your state taxes for 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 your state taxes for free U. File your state taxes for free S. File your state taxes for free possessions are not foreign countries. File your state taxes for free See Publication 54, Tax Guide for U. File your state taxes for free S. File your state taxes for free Citizens and Resident Aliens Abroad, for more detailed information. File your state taxes for free Rule 6. File your state taxes for 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 your state taxes for free If your investment income is more than $3,300, you cannot claim the credit. File your state taxes for free For most people, investment income is the total of the following amounts. File your state taxes for free Taxable interest (line 8a of Form 1040 or 1040A). File your state taxes for free Tax-exempt interest (line 8b of Form 1040 or 1040A). File your state taxes for free Dividend income (line 9a of Form 1040 or 1040A). File your state taxes for free Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). File your state taxes for 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 your state taxes for 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 your state taxes for free Rule 7. File your state taxes for 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 your state taxes for 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 your state taxes for free If you are an employee, earned income includes all the taxable income you get from your employer. File your state taxes for 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 your state taxes for free Earned Income Earned income includes all of the following types of income. File your state taxes for free Wages, salaries, tips, and other taxable employee pay. File your state taxes for free Employee pay is earned income only if it is taxable. File your state taxes for free Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. File your state taxes for free But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. File your state taxes for free Net earnings from self-employment. File your state taxes for free Gross income received as a statutory employee. File your state taxes for free Wages, salaries, and tips. File your state taxes for free   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. File your state taxes for free You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). File your state taxes for free Nontaxable combat pay election. File your state taxes for free   You can elect to include your nontaxable combat pay in earned income for the earned income credit. File your state taxes for free Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. File your state taxes for free Figure the credit with and without your nontaxable combat pay before making the election. File your state taxes for free   If you make the election, you must include in earned income all nontaxable combat pay you received. File your state taxes for 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 your state taxes for free In other words, if one of you makes the election, the other one can also make it but does not have to. File your state taxes for free   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. File your state taxes for free ” Self-employed persons and statutory employees. File your state taxes for 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 your state taxes for 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 your state taxes for free Each approved form exempts certain income from social security taxes. File your state taxes for free Each form is discussed here in terms of what is or is not earned income for the EIC. File your state taxes for free Form 4361. File your state taxes for 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 your state taxes for free This includes wages, salaries, tips, and other taxable employee compensation. File your state taxes for free A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. File your state taxes for free Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. File your state taxes for free Examples include fees for performing marriages and honoraria for delivering speeches. File your state taxes for free Form 4029. File your state taxes for free   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. File your state taxes for free However, amounts you received as a self-employed individual do not count as earned income. File your state taxes for 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 your state taxes for 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 your state taxes for 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 your state taxes for 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 your state taxes for 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 your state taxes for free Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). File your state taxes for free Disability insurance payments. File your state taxes for free   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. File your state taxes for free It does not matter whether you have reached minimum retirement age. File your state taxes for 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 your state taxes for 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 your state taxes for free Do not include any of these items in your earned income. File your state taxes for free Earnings while an inmate. File your state taxes for free   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. File your state taxes for free This includes amounts for work performed while in a work release program or while in a halfway house. File your state taxes for free Workfare payments. File your state taxes for free   Nontaxable workfare payments are not earned income for the EIC. File your state taxes for 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 your state taxes for free Community property. File your state taxes for 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 your state taxes for 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 your state taxes for 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 your state taxes for free Nevada, Washington, and California domestic partners. File your state taxes for free   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. File your state taxes for free Your earned income for the EIC does not include any amount earned by your partner. File your state taxes for free Your earned income includes the entire amount you earned. File your state taxes for free For details, see Publication 555. File your state taxes for free Conservation Reserve Program (CRP) payments. File your state taxes for 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 your state taxes for free Nontaxable military pay. File your state taxes for free   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. File your state taxes for free Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). File your state taxes for free See Publication 3, Armed Forces' Tax Guide, for more information. File your state taxes for free    Combat pay. File your state taxes for free You can elect to include your nontaxable combat pay in earned income for the EIC. File your state taxes for free See Nontaxable combat pay election, earlier. File your state taxes for free Part B. File your state taxes for 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 your state taxes for free Part B discusses Rules 8 through 10. File your state taxes for 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 your state taxes for free You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. File your state taxes for free (You cannot file Form 1040EZ. File your state taxes for free ) You also must complete Schedule EIC and attach it to your return. File your state taxes for free If you meet all the rules in Part A and this part, read Part D to find out what to do next. File your state taxes for free If you do not meet Rule 8, you do not have a qualifying child. File your state taxes for free Read Part C to find out if you can get the earned income credit without a qualifying child. File your state taxes for free Rule 8. File your state taxes for 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 your state taxes for free The four tests are: Relationship, Age, Residency, and Joint return. File your state taxes for free The four tests are illustrated in Figure 36–1. File your state taxes for free The paragraphs that follow contain more information about each test. File your state taxes for 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 your state taxes for free The following definitions clarify the relationship test. File your state taxes for free Adopted child. File your state taxes for free   An adopted child is always treated as your own child. File your state taxes for free The term “adopted child” includes a child who was lawfully placed with you for legal adoption. File your state taxes for free Foster child. File your state taxes for 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 your state taxes for free An authorized placement agency includes a state or local government agency. File your state taxes for free It also includes a tax-exempt organization licensed by a state. File your state taxes for free In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. File your state taxes for free Example. File your state taxes for 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 your state taxes for free Debbie is your foster child. File your state taxes for 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 your state taxes for free    The following examples and definitions clarify the age test. File your state taxes for free Example 1—child not under age 19. File your state taxes for free Your son turned 19 on December 10. File your state taxes for 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 your state taxes for free Example 2—child not younger than you or your spouse. File your state taxes for free Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. File your state taxes for free He is not disabled. File your state taxes for free Both you and your spouse are 21 years old and you file a joint return. File your state taxes for free Your brother is not your qualifying child because he is not younger than you or your spouse. File your state taxes for free Example 3—child younger than your spouse but not younger than you. File your state taxes for free The facts are the same as in Example 2 except that your spouse is 25 years old. File your state taxes for free Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. File your state taxes for free Student defined. File your state taxes for 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 your state taxes for free The 5 calendar months need not be consecutive. File your state taxes for 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 your state taxes for free School defined. File your state taxes for free   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. File your state taxes for 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 your state taxes for free Vocational high school students. File your state taxes for 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 your state taxes for free Permanently and totally disabled. File your state taxes for free   Your child is permanently and totally disabled if both of the following apply. File your state taxes for free He or she cannot engage in any substantial gainful activity because of a physical or mental condition. File your state taxes for 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 your state taxes for free Residency Test Your child must have lived with you in the United States for more than half of 2013. File your state taxes for free The following definitions clarify the residency test. File your state taxes for free United States. File your state taxes for free   This means the 50 states and the District of Columbia. File your state taxes for free It does not include Puerto Rico or U. File your state taxes for free S. File your state taxes for free possessions such as Guam. File your state taxes for free Homeless shelter. File your state taxes for free   Your home can be any location where you regularly live. File your state taxes for free You do not need a traditional home. File your state taxes for 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 your state taxes for free Military personnel stationed outside the United States. File your state taxes for free    U. File your state taxes for free S. File your state taxes for 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 your state taxes for free Figure 36-1. File your state taxes for free Tests for Qualifying Child Please click here for the text description of the image. File your state taxes for free Qualifying child Extended active duty. File your state taxes for 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 your state taxes for 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 your state taxes for free Birth or death of a child. File your state taxes for 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 your state taxes for free Temporary absences. File your state taxes for 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 your state taxes for free Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. File your state taxes for free Kidnapped child. File your state taxes for 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 your state taxes for 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 your state taxes for free This treatment applies for all years until the child is returned. File your state taxes for 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 your state taxes for 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 your state taxes for free Joint Return Test To meet this test, the child cannot file a joint return for the year. File your state taxes for free Exception. File your state taxes for 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 your state taxes for free Example 1—child files joint return. File your state taxes for free You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. File your state taxes for free He earned $25,000 for the year. File your state taxes for free The couple files a joint return. File your state taxes for free Because your daughter and her husband filed a joint return, she is not your qualifying child. File your state taxes for free Example 2—child files joint return only to claim a refund of withheld tax. File your state taxes for 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 your state taxes for free They do not have a child. File your state taxes for free Neither is required to file a tax return. File your state taxes for free Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. File your state taxes for 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 your state taxes for free Example 3—child files joint return to claim American opportunity credit. File your state taxes for free The facts are the same as in Example 2 except no taxes were taken out of your son's pay. File your state taxes for 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 your state taxes for 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 your state taxes for free The exception to the joint return test does not apply, so your son is not your qualifying child. File your state taxes for free Married child. File your state taxes for 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 your state taxes for free Social security number. File your state taxes for 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 your state taxes for 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 your state taxes for 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 your state taxes for free For more information about SSNs, see Rule 2 . File your state taxes for free Rule 9. File your state taxes for 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 your state taxes for free However, only one of these persons can actually treat the child as a qualifying child. File your state taxes for 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 your state taxes for free The exemption for the child. File your state taxes for free The child tax credit. File your state taxes for free Head of household filing status. File your state taxes for free The credit for child and dependent care expenses. File your state taxes for free The exclusion for dependent care benefits. File your state taxes for free The EIC. File your state taxes for free The other person cannot take any of these benefits based on this qualifying child. File your state taxes for free In other words, you and the other person cannot agree to divide these tax benefits between you. File your state taxes for free The other person cannot take any of these tax benefits unless he or she has a different qualifying child. File your state taxes for 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 your state taxes for free However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. File your state taxes for free Tiebreaker rules. File your state taxes for 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 your state taxes for free If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. File your state taxes for 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 your state taxes for 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 your state taxes for 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 your state taxes for 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 your state taxes for 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 your state taxes for 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 your state taxes for free See Example 8 . File your state taxes for 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 your state taxes for free See Examples 1 through 13 . File your state taxes for 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 your state taxes for free If the other person cannot claim the EIC. File your state taxes for 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 your state taxes for free See Examples 6 and 7 . File your state taxes for 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 your state taxes for free Examples. File your state taxes for 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 your state taxes for free Example 1. File your state taxes for free You and your 2-year-old son Jimmy lived with your mother all year. File your state taxes for free You are 25 years old, unmarried, and your AGI is $9,000. File your state taxes for free Your only income was $9,000 from a part-time job. File your state taxes for free Your mother's only income was $20,000 from her job, and her AGI is $20,000. File your state taxes for free Jimmy's father did not live with you or Jimmy. File your state taxes for free The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. File your state taxes for 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 your state taxes for 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 your state taxes for free He is not a qualifying child of anyone else, including his father. File your state taxes for 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 your state taxes for free Example 2. File your state taxes for free The facts are the same as in Example 1 except your AGI is $25,000. File your state taxes for free Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. File your state taxes for free Only you can claim him. File your state taxes for free Example 3. File your state taxes for free The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. File your state taxes for 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 your state taxes for 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 your state taxes for free Example 4. File your state taxes for 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 your state taxes for free Only one of you can claim each child. File your state taxes for 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 your state taxes for free For example, if you claim one child, your mother can claim the other two. File your state taxes for free Example 5. File your state taxes for free The facts are the same as in Example 1 except that you are only 18 years old. File your state taxes for free This means you are a qualifying child of your mother. File your state taxes for free Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. File your state taxes for free Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. File your state taxes for 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 your state taxes for free Example 6. File your state taxes for free The facts are the same as in Example 1 except that your mother earned $50,000 from her job. File your state taxes for 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 your state taxes for free Example 7. File your state taxes for 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 your state taxes for free Your earned income is too high for you to claim the EIC. File your state taxes for free But your mother cannot claim the EIC either, because her AGI is not higher than yours. File your state taxes for free Example 8. File your state taxes for 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 your state taxes for 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 your state taxes for 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 your state taxes for free In other words, each parent's AGI can be treated as $15,000. File your state taxes for free Example 9. File your state taxes for 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 your state taxes for free In August and September, Joey lived with you. File your state taxes for free For the rest of the year, Joey lived with your husband, who is Joey's father. File your state taxes for 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 your state taxes for 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 your state taxes for free You and your husband will file separate returns. File your state taxes for free Your husband agrees to let you treat Joey as a qualifying child. File your state taxes for 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 your state taxes for 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 your state taxes for free See Rule 3 . File your state taxes for free Example 10. File your state taxes for free The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. File your state taxes for free In this case, only your husband will be allowed to treat Joey as a qualifying child. File your state taxes for free This is because, during 2013, the boy lived with him longer than with you. File your state taxes for free You cannot claim the EIC (either with or without a qualifying child). File your state taxes for 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 your state taxes for free See Rule 3 . File your state taxes for free Example 11. File your state taxes for free You, your 5-year-old son and your son's father lived together all year. File your state taxes for free You and your son's father are not married. File your state taxes for 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 your state taxes for free Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. File your state taxes for free Neither of you had any other income. File your state taxes for free Your son's father agrees to let you treat the child as a qualifying child. File your state taxes for 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 your state taxes for free Example 12. File your state taxes for 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 your state taxes for free In this case, only your son's father will be allowed to treat your son as a qualifying child. File your state taxes for free This is because his AGI, $14,000, is more than your AGI, $12,000. File your state taxes for free You cannot claim the EIC (either with or without a qualifying child). File your state taxes for free Example 13. File your state taxes for free You and your 7-year-old niece, your sister's child, lived with your mother all year. File your state taxes for free You are 25 years old, and your AGI is $9,300. File your state taxes for free Your only income was from a part-time job. File your state taxes for free Your mother's AGI is $15,000. File your state taxes for free Her only income was from her job. File your state taxes for 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 your state taxes for 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 your state taxes for free However, only your mother can treat her as a qualifying child. File your state taxes for free This is because your mother's AGI, $15,000, is more than your AGI, $9,300. File your state taxes for free Special rule for divorced or separated parents (or parents who live apart). File your state taxes for 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 your state taxes for 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 your state taxes for free The child received over half of his or her support for the year from the parents. File your state taxes for free The child is in the custody of one or both parents for more than half of 2013. File your state taxes for free Either of the following statements is true. File your state taxes for 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 your state taxes for 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 your state taxes for 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 your state taxes for free  For details, see chapter 3. File your state taxes for free Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. File your state taxes for free Applying Rule 9 to divorced or separated parents (or parents who live apart). File your state taxes for 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 your state taxes for 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 your state taxes for 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 your state taxes for free Example 1. File your state taxes for 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 your state taxes for free Your AGI is $10,000. File your state taxes for free Your mother’s AGI is $25,000. File your state taxes for free Your son's father did not live with you or your son. File your state taxes for 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 your state taxes for 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 your state taxes for free You and your mother did not have any child care expenses or dependent care benefits. File your state taxes for 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 your state taxes for free Example 2. File your state taxes for 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 your state taxes for free Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. File your state taxes for free Example 3. File your state taxes for 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 your state taxes for free Your mother also claims him as a qualifying child for head of household filing status. File your state taxes for 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 your state taxes for 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 your state taxes for free Rule 10. File your state taxes for 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 your state taxes for free ) if all of the following statements are true. File your state taxes for free You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. File your state taxes for free Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). File your state taxes for 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 your state taxes for free You lived with that person in the United States for more than half of the year. File your state taxes for 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 your state taxes for free For more details about the tests to be a qualifying child, see Rule 8 . File your state taxes for free If you are a qualifying child of another taxpayer, you cannot claim the EIC. File your state taxes for 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 your state taxes for free Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). File your state taxes for free Example. File your state taxes for free You and your daughter lived with your mother all year. File your state taxes for free You are 22 years old, unmarried, and attended a trade school full time. File your state taxes for free You had a part-time job and earned $5,700. File your state taxes for free You had no other income. File your state taxes for free Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. File your state taxes for free She can claim the EIC if she meets all the other requirements. File your state taxes for free Because you are your mother's qualifying child, you cannot claim the EIC. File your state taxes for free This is so even if your mother cannot or does not claim the EIC. File your state taxes for free Child of person not required to file a return. File your state taxes for 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 your state taxes for free Example. File your state taxes for 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 your state taxes for free As a result, you are not your mother's qualifying child. File your state taxes for free You can claim the EIC if you meet all the other requirements to do so. File your state taxes for free   See Rule 10 in Publication 596 for additional examples. File your state taxes for free Part C. File your state taxes for 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 your state taxes for free  Part C discusses Rules 11 through 14. File your state taxes for 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 your state taxes for free If you have a qualifying child, the rules in this part do not apply to you. File your state taxes for free You can claim the credit only if you meet all the rules in Parts A, B, and D. File your state taxes for free See Rule 8 to find out if you have a qualifying child. File your state taxes for free Rule 11. File your state taxes for 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 your state taxes for 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 your state taxes for free It does not matter which spouse meets the age test, as long as one of the spouses does. File your state taxes for free You meet the age test if you were born after December 31, 1948, and before January 2, 1989. File your state taxes for 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 your state taxes for free If neither you nor your spouse meets the age test, you cannot claim the EIC. File your state taxes for free Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File your state taxes for free Death of spouse. File your state taxes for 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 your state taxes for free Example 1. File your state taxes for free You are age 28 and unmarried. File your state taxes for free You meet the age test. File your state taxes for free Example 2—spouse meets age test. File your state taxes for free You are married and filing a joint return. File your state taxes for free You are age 23 and your spouse is age 27. File your state taxes for free You meet the age test because your spouse is at least age 25 but under age 65. File your state taxes for free Example 3—spouse dies in 2013. File your state taxes for free You are married and filing a joint return with your spouse who died in August 2013. File your state taxes for free You are age 67. File your state taxes for free Your spouse would have become age 65 in November 2013. File your state taxes for free Because your spouse was under age 65 when she died, you meet the age test. File your state taxes for free Rule 12. File your state taxes for 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 your state taxes for 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 your state taxes for 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 your state taxes for 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 your state taxes for free Example 1. File your state taxes for free In 2013, you were age 25, single, and living at home with your parents. File your state taxes for free You worked and were not a student. File your state taxes for free You earned $7,500. File your state taxes for free Your parents cannot claim you as a dependent. File your state taxes for 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 your state taxes for free You meet this rule. File your state taxes for free You can claim the EIC if you meet all the other requirements. File your state taxes for free Example 2. File your state taxes for free The facts are the same as in Example 1 , except that you earned $2,000. File your state taxes for free Your parents can claim you as a dependent but decide not to. File your state taxes for free You do not meet this rule. File your state taxes for free You cannot claim the credit because your parents could have claimed you as a dependent. File your state taxes for free Joint returns. File your state taxes for free   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. File your state taxes for 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 your state taxes for 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 your state taxes for free Example 1. File your state taxes for free You are 26 years old. File your state taxes for free You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. File your state taxes for free Neither you nor your wife is required to file a tax return. File your state taxes for free You do not have a child. File your state taxes for free Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. File your state taxes for free Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. File your state taxes for free They can claim exemptions for you and your wife if all the other tests to do so are met. File your state taxes for free Example 2. File your state taxes for free The facts are the same as in Example 1 except no taxes were taken out of your pay. File your state taxes for 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 your state taxes for 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 your state taxes for free Your parents cannot claim an exemption for either you or your wife. File your state taxes for free Rule 13. File your state taxes for 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 your state taxes for free ) if all of the following statements are true. File your state taxes for free You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. File your state taxes for free Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). File your state taxes for 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 your state taxes for free You lived with that person in the United States for more than half of the year. File your state taxes for 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 your state taxes for free For more details about the tests to be a qualifying child, see Rule 8 . File your state taxes for free If you are a qualifying child of another taxpayer, you cannot claim the EIC. File your state taxes for 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 your state taxes for free Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File your state taxes for free Example. File your state taxes for free You lived with your mother all year. File your state taxes for free You are age 26, unmarried, and permanently and totally disabled. File your state taxes for free Your only income was from a community center where you went three days a week to answer telephones. File your state taxes for free You earned $5,000 for the year and provided more than half of your own support. File your state taxes for free Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. File your state taxes for free She can claim the EIC if she meets all the other requirements. File your state taxes for free Because you are a qualifying child of your mother, you cannot claim the EIC. File your state taxes for free This is so even if your mother cannot or does not claim the EIC. File your state taxes for free Joint returns. File your state taxes for free   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. File your state taxes for 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 your state taxes for 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 your state taxes for free Child of person not required to file a return. File your state taxes for 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 your state taxes for free Example. File your state taxes for free You lived all year with your father. File your state taxes for free You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. File your state taxes for free You have no other income, no children, and provided more than half of your own support. File your state taxes for 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 your state taxes for free As a result, you are not your father's qualifying child. File your state taxes for free You can claim the EIC if you meet all the other requirements to do so. File your state taxes for free   See Rule 13 in Publication 596 for additional examples. File your state taxes for free Rule 14. File your state taxes for 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 your state taxes for free If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). File your state taxes for free United States. File your state taxes for free   This means the 50 states and the District of Columbia. File your state taxes for free It does not include Puerto Rico or U. File your state taxes for free S. File your state taxes for free possessions such as Guam. File your state taxes for free Homeless shelter. File your state taxes for free   Your home can be any location where you regularly live. File your state taxes for free You do not need a traditional home. File your state taxes for 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 your state taxes for free Military personnel stationed outside the United States. File your state taxes for free   U. File your state taxes for free S. File your state taxes for 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 your state taxes for free Part D. File your state taxes for 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 your state taxes for free Part D discusses Rule 15 . File your state taxes for 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 your state taxes for free This part of the chapter also explains how to figure the amount of your credit. File your state taxes for free You have two choices. File your state taxes for free Have the IRS figure the EIC for you. File your state taxes for free If you want to do this, see IRS Will Figure the EIC for You . File your state taxes for free Figure the EIC yourself. File your state taxes for free If you want to do this, see How To Figure the EIC Yourself . File your state taxes for free Rule 15. File your state taxes for 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 your state taxes for free Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. File your state taxes for free Employee pay is earned income only if it is taxable. File your state taxes for free Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. File your state taxes for free But there is an exception for nontaxable combat pay, which you can choose to include in earned income. File your state taxes for free Earned income is explained in detail in Rule 7 . File your state taxes for free Figuring earned income. File your state taxes for 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 your state taxes for 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 your state taxes for 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 your state taxes for 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 your state taxes for free Scholarship or fellowship grants not reported on a Form W-2. File your state taxes for 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 your state taxes for free Inmate's income. File your state taxes for free   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. File your state taxes for free This includes amounts received for work performed while in a work release program or while in a halfway house. File your state taxes for 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 your state taxes for free Pension or annuity from deferred compensation plans. File your state taxes for 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 your state taxes for 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 your state taxes for free This amount may be reported in box 11 of your Form W-2. File your state taxes for 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 your state taxes for free Clergy. File your state taxes for 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 your state taxes for free Put “Clergy” on the dotted line next to line 64a (Form 1040). File your state taxes for free Church employees. File your state taxes for 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 your state taxes for free If you received wages as a