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Georgia State Income Tax Forms 2012

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Georgia State Income Tax Forms 2012

Georgia state income tax forms 2012 1. Georgia state income tax forms 2012   Canceled Debts Table of Contents General RulesForm 1099-C Discounts and loan modifications Sales or other dispositions (such as foreclosures and repossessions) Abandonments Stockholder debt This chapter discusses the tax treatment of canceled debts. Georgia state income tax forms 2012 General Rules Generally, if a debt for which you are personally liable is forgiven or discharged for less than the full amount owed, the debt is considered canceled in whatever amount it remained unpaid. Georgia state income tax forms 2012 There are exceptions to this rule, discussed under Exceptions , later. Georgia state income tax forms 2012 Generally, you must include the canceled debt in your income. Georgia state income tax forms 2012 However, you may be able to exclude the canceled debt. Georgia state income tax forms 2012 See Exclusions , later. Georgia state income tax forms 2012 Example. Georgia state income tax forms 2012 John owed $1,000 to Mary. Georgia state income tax forms 2012 Mary agreed to accept and John paid $400 in satisfaction of the entire debt. Georgia state income tax forms 2012 John has canceled debt of $600. Georgia state income tax forms 2012 Example. Georgia state income tax forms 2012 Margaret owed $1,000 to Henry. Georgia state income tax forms 2012 Henry and Margaret agreed that Margaret would provide Henry with services (instead of money) in full satisfaction of the debt. Georgia state income tax forms 2012 Margaret does not have canceled debt. Georgia state income tax forms 2012 Instead, she has income from services. Georgia state income tax forms 2012 A debt includes any indebtedness: For which you are liable, or Subject to which you hold property. Georgia state income tax forms 2012 Debt for which you are personally liable is recourse debt. Georgia state income tax forms 2012 All other debt is nonrecourse debt. Georgia state income tax forms 2012 If you are not personally liable for the debt, you do not have ordinary income from the cancellation of debt unless you retain the collateral and either: The lender offers a discount for the early payment of the debt, or The lender agrees to a loan modification that results in the reduction of the principal balance of the debt. Georgia state income tax forms 2012 See Discounts and loan modifications , later. Georgia state income tax forms 2012 However, upon the disposition of the property securing a nonrecourse debt, the amount realized includes the entire unpaid amount of the debt, not just the FMV of the property. Georgia state income tax forms 2012 As a result, you may realize a gain or loss if the outstanding debt immediately before the disposition is more or less than your adjusted basis in the property. Georgia state income tax forms 2012 For more details on figuring your gain or loss, see chapter 2 of this publication or see Publication 544. Georgia state income tax forms 2012 There are several exceptions and exclusions that may result in part or all of a canceled debt being nontaxable. Georgia state income tax forms 2012 See Exceptions and Exclusions, later. Georgia state income tax forms 2012 You must report any taxable canceled debt as ordinary income on: Form 1040 or Form 1040NR, line 21, if the debt is a nonbusiness debt; Schedule C (Form 1040), line 6 (or Schedule C-EZ (Form 1040), line 1), if the debt is related to a nonfarm sole proprietorship; Schedule E (Form 1040), line 3, if the debt is related to nonfarm rental of real property; Form 4835, line 6, if the debt is related to a farm rental activity for which you use Form 4835 to report farm rental income based on crops or livestock produced by a tenant; or Schedule F (Form 1040), line 8, if the debt is farm debt and you are a farmer. Georgia state income tax forms 2012 Form 1099-C If you receive a Form 1099-C, that means an applicable entity has reported an identifiable event to the IRS regarding a debt you owe. Georgia state income tax forms 2012 The identifiable event may be an actual cancellation of the debt or it may be an event the applicable entity is required, solely for purposes of reporting to the IRS, to treat as a cancellation of debt. Georgia state income tax forms 2012 For information on the reasons an applicable entity files Form 1099-C, see Identifiable event codes, later. Georgia state income tax forms 2012 Unless you meet one of the exceptions or exclusions discussed later, this canceled debt is ordinary income and must be reported on the appropriate form discussed above. Georgia state income tax forms 2012 An applicable entity includes: A federal government agency, A financial institution, A credit union, and Any organization a significant trade or business of which is lending money. Georgia state income tax forms 2012 Identifiable event codes. Georgia state income tax forms 2012    Box 6 of Form 1099-C should indicate the reason the creditor filed this form. Georgia state income tax forms 2012 The codes shown in box 6 are explained below. Georgia state income tax forms 2012 Also see the chart after the explanation for a quick reference guide for the codes used in Box 6. Georgia state income tax forms 2012 Note. Georgia state income tax forms 2012 Codes A through G and I identify specific occurrences resulting from an actual discharge of indebtedness. Georgia state income tax forms 2012 However, Code H, Expiration of nonpayment testing period, does not necessarily identify an actual discharge of indebtedness. Georgia state income tax forms 2012 Code A — Bankruptcy. Georgia state income tax forms 2012 Code A is used to identify cancellation of debt as a result of a title 11 bankruptcy case. Georgia state income tax forms 2012 See Bankruptcy , later. Georgia state income tax forms 2012 Code B — Other judicial debt relief. Georgia state income tax forms 2012 Code B is used to identify cancellation of debt as a result of a receivership, foreclosure, or similar federal or state court proceeding other than bankruptcy. Georgia state income tax forms 2012 Code C — Statute of limitations or expiration of deficiency period. Georgia state income tax forms 2012 Code C is used to identify cancellation of debt either when the statute of limitations for collecting the debt expires or when the statutory period for filing a claim or beginning a deficiency judgment proceeding expires. Georgia state income tax forms 2012 In the case of the expiration of a statute of limitations, an identifiable event occurs only if and when your affirmative defense of the statute of limitations is upheld in a final judgment or decision in a judicial proceeding, and the period for appealing the judgment or decision has expired. Georgia state income tax forms 2012 Code D — Foreclosure election. Georgia state income tax forms 2012 Code D is used to identify cancellation of debt when the creditor elects foreclosure remedies that statutorily end or bar the creditor's right to pursue collection of the debt. Georgia state income tax forms 2012 This event applies to a mortgage lender or holder who is barred from pursuing debt collection after a power of sale in the mortgage or deed of trust is exercised. Georgia state income tax forms 2012 Code E — Debt relief from probate or similar proceeding. Georgia state income tax forms 2012 Code E is used to identify cancellation of debt as a result of a probate court or similar legal proceeding. Georgia state income tax forms 2012 Code F — By agreement. Georgia state income tax forms 2012 Code F is used to identify cancellation of debt as a result of an agreement between the creditor and the debtor to cancel the debt at less than full consideration. Georgia state income tax forms 2012 Code G — Decision or policy to discontinue collection. Georgia state income tax forms 2012 Code G is used to identify cancellation of debt as a result of a decision or a defined policy of the creditor to discontinue collection activity and cancel the debt. Georgia state income tax forms 2012 For purposes of this identifiable event, a defined policy includes both a written policy and the creditor's established business practice. Georgia state income tax forms 2012 Code H — Expiration of nonpayment testing period. Georgia state income tax forms 2012 Code H is used to indicate that the creditor has not received a payment on the debt during a testing period ending on December 31, 2013. Georgia state income tax forms 2012 The testing period is a 36-month period increased by the number of months the creditor was prevented from engaging in collection activity by a stay in bankruptcy or similar bar under state or local law. Georgia state income tax forms 2012 This identifiable event applies only for a creditor that is a financial institution or credit union (and certain of their subsidiaries), the Federal Deposit Insurance Corporation (FDIC), Resolution Trust Corporation (RTC), National Credit Union Administration (NCUA), and other Federal executive agencies. Georgia state income tax forms 2012 Expiration of the nonpayment testing period does not necessarily result from an actual discharge of indebtedness. Georgia state income tax forms 2012 Code I — Other actual discharge before identifiable event. Georgia state income tax forms 2012 Code I is used to identify an actual cancellation of debt that occurs before any of the identifiable events described in codes A through H. Georgia state income tax forms 2012 Form 1099-C Reference Guide for Box 6 Identifiable Event Codes A Bankruptcy B Other judicial debt relief C Statute of limitations or expiration of deficiency period D Foreclosure election E Debt relief from probate or similar proceeding F By agreement G Decision or policy to discontinue collection H Expiration of nonpayment testing period I Other actual discharge before identifiable event Even if you did not receive a Form 1099-C, you must report canceled debt as gross income on your tax return unless one of the exceptions or exclusions described later applies. Georgia state income tax forms 2012 Amount of canceled debt. Georgia state income tax forms 2012    The amount in box 2 of Form 1099-C may represent some or all of the debt that has been canceled or treated as canceled. Georgia state income tax forms 2012 The amount in box 2 will include principal and may include interest and other nonprincipal amounts (such as fees or penalties). Georgia state income tax forms 2012 Unless you meet one of the exceptions or exclusions discussed later, the amount of the debt that has been canceled is ordinary income and must be reported on the appropriate form as discussed earlier. Georgia state income tax forms 2012 Interest included in canceled debt. Georgia state income tax forms 2012    If any interest is included in the amount of canceled debt in box 2, it will be shown in box 3. Georgia state income tax forms 2012 Whether the interest portion of the canceled debt must be included in your income depends on whether the interest would be deductible if you paid it. Georgia state income tax forms 2012 See Deductible Debt under Exceptions, later. Georgia state income tax forms 2012 Persons who each receive a Form 1099-C showing the full amount of debt. Georgia state income tax forms 2012    If you and another person were jointly and severally liable for a canceled debt, each of you may get a Form 1099-C showing the entire amount of the canceled debt. Georgia state income tax forms 2012 However, you may not have to report that entire amount as income. Georgia state income tax forms 2012 The amount, if any, you must report depends on all the facts and circumstances, including: State law, The amount of debt proceeds each person received, How much of any interest deduction from the debt was claimed by each person, How much of the basis of any co-owned property bought with the debt proceeds was allocated to each co-owner, and Whether the canceled debt qualifies for any of the exceptions or exclusions described in this publication. Georgia state income tax forms 2012 See Example 3 under Insolvency, later. Georgia state income tax forms 2012 Discounts and loan modifications If a lender discounts (reduces) the principal balance of a loan because you pay it off early, or agrees to a loan modification (a “workout”) that includes a reduction in the principal balance of a loan, the amount of the discount or the amount of principal reduction is canceled debt. Georgia state income tax forms 2012 However, if the debt is nonrecourse and you did not retain the collateral, you do not have cancellation of the debt income. Georgia state income tax forms 2012 The amount of the canceled debt must be included in income unless one of the exceptions or exclusions described later applies. Georgia state income tax forms 2012 For more details, see Exceptions and Exclusions, later. Georgia state income tax forms 2012 Sales or other dispositions (such as foreclosures and repossessions) Recourse debt. Georgia state income tax forms 2012   If you owned property that was subject to a recourse debt in excess of the FMV of the property, the lender's foreclosure or repossession of the property is treated as a sale or disposition of the property by you and may result in your realization of gain or loss. Georgia state income tax forms 2012 The gain or loss on the disposition of the property is measured by the difference between the FMV of the property at the time of the disposition and your adjusted basis (usually your cost) in the property. Georgia state income tax forms 2012 The character of the gain or loss (such as ordinary or capital) is determined by the character of the property. Georgia state income tax forms 2012 If the lender forgives all or part of the amount of the debt in excess of the FMV of the property, the cancellation of the excess debt may result in ordinary income. Georgia state income tax forms 2012 The ordinary income from the cancellation of debt (the excess of the canceled debt over the FMV of the property) must be included in your gross income reported on your tax return unless one of the exceptions or exclusions described later applies. Georgia state income tax forms 2012 For more details, see Exceptions and Exclusions, later. Georgia state income tax forms 2012 Nonrecourse debt. Georgia state income tax forms 2012   If you owned property that was subject to a nonrecourse debt in excess of the FMV of the property, the lender's foreclosure on the property does not result in ordinary income from the cancellation of debt. Georgia state income tax forms 2012 The entire amount of the nonrecourse debt is treated as an amount realized on the disposition of the property. Georgia state income tax forms 2012 The gain or loss on the disposition of the property is measured by the difference between the total amount realized (the entire amount of the nonrecourse debt plus the amount of cash and the FMV of any property received) and your adjusted basis in the property. Georgia state income tax forms 2012 The character of the gain or loss is determined by the character of the property. Georgia state income tax forms 2012 More information. Georgia state income tax forms 2012    See Publications 523, 544, and 551, and chapter 2 of this publication for more details. Georgia state income tax forms 2012 Abandonments Recourse debt. Georgia state income tax forms 2012   If you abandon property that secures a debt for which you are personally liable (recourse debt) and the debt is canceled, you will realize ordinary income equal to the canceled debt. Georgia state income tax forms 2012 You must report this income on your tax return unless one of the exceptions or exclusions described later applies. Georgia state income tax forms 2012 For more details, see Exceptions and Exclusions, later. Georgia state income tax forms 2012 This income is separate from any amount realized from the abandonment of the property. Georgia state income tax forms 2012 For more details, see chapter 3. Georgia state income tax forms 2012 Nonrecourse debt. Georgia state income tax forms 2012   If you abandon property that secures a debt for which you are not personally liable (nonrecourse debt), you may realize gain or loss but will not have cancellation of indebtedness income. Georgia state income tax forms 2012 Stockholder debt If you are a stockholder in a corporation and the corporation cancels or forgives your debt to it, the canceled debt is a constructive distribution. Georgia state income tax forms 2012 For more information, see Publication 542, Corporations. Georgia state income tax forms 2012 Prev  Up  Next   Home   More Online Publications
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Understanding Your CP285 Notice

CP285 notifies BMF taxpayers the reason their Form 1128, Application To Adopt, Change, or Retain a Tax Year, was denied.


What you need to do

Continue filing your annual income tax return on the tax year you have historically used. If you are a new entity, use the tax year assigned when you received the notice of EIN assignment (CP575, 576, etc.).


You may want to

Submit a newly completed, timely Form 1128 for next tax year.

 

 

Page Last Reviewed or Updated: 12-Feb-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Georgia State Income Tax Forms 2012

Georgia state income tax forms 2012 Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. Georgia state income tax forms 2012 You must meet all seven rules to qualify for the earned income credit. Georgia state income tax forms 2012 If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. Georgia state income tax forms 2012 If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. Georgia state income tax forms 2012 Rule 1—Adjusted Gross Income (AGI) Limits Your adjusted gross income (AGI) must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Georgia state income tax forms 2012 Adjusted gross income (AGI). Georgia state income tax forms 2012   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. Georgia state income tax forms 2012   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Georgia state income tax forms 2012 You do not need to read the rest of this publication. Georgia state income tax forms 2012 Example—AGI is more than limit. Georgia state income tax forms 2012 Your AGI is $38,550, you are single, and you have one qualifying child. Georgia state income tax forms 2012 You cannot claim the EIC because your AGI is not less than $37,870. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Community property. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012 This is different from the community property rules that apply under Rule 7. Georgia state income tax forms 2012 Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). Georgia state income tax forms 2012 Any qualifying child listed on Schedule EIC also must have a valid SSN. Georgia state income tax forms 2012 (See Rule 8 if you have a qualifying child. Georgia state income tax forms 2012 ) 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. Georgia state income tax forms 2012 An example of a federally funded benefit is Medicaid. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 citizen or permanent resident, ask the SSA for a new social security card without the legend. Georgia state income tax forms 2012 If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 Individual Income Tax Return, to claim the EIC. Georgia state income tax forms 2012 U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 citizen. Georgia state income tax forms 2012   If you were a U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 citizen when you received your SSN, you have a valid SSN. Georgia state income tax forms 2012 Valid for work only with INS authorization or DHS authorization. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012 SSN missing or incorrect. Georgia state income tax forms 2012   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Georgia state income tax forms 2012 Other taxpayer identification number. Georgia state income tax forms 2012   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). Georgia state income tax forms 2012 ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Georgia state income tax forms 2012 No SSN. Georgia state income tax forms 2012   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). Georgia state income tax forms 2012 You cannot claim the EIC. Georgia state income tax forms 2012 Getting an SSN. Georgia state income tax forms 2012   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5 with the SSA. Georgia state income tax forms 2012 You can get Form SS-5 online at www. Georgia state income tax forms 2012 socialsecurity. Georgia state income tax forms 2012 gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Georgia state income tax forms 2012 Filing deadline approaching and still no SSN. Georgia state income tax forms 2012   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Georgia state income tax forms 2012 Request an automatic 6-month extension of time to file your return. Georgia state income tax forms 2012 You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 Individual Income Tax Return. Georgia state income tax forms 2012 For more information, see the instructions for Form 4868. Georgia state income tax forms 2012 File the return on time without claiming the EIC. Georgia state income tax forms 2012 After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. Georgia state income tax forms 2012 Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. Georgia state income tax forms 2012 Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. Georgia state income tax forms 2012 Your filing status cannot be “Married filing separately. Georgia state income tax forms 2012 ” Spouse did not live with you. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012 In that case, you may be able to claim the EIC. Georgia state income tax forms 2012 For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Georgia state income tax forms 2012 Rule 4—You Must Be a U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 You can use that filing status only if one spouse is a U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 citizen or resident alien and you choose to treat the nonresident spouse as a U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 resident. Georgia state income tax forms 2012 If you make this choice, you and your spouse are taxed on your worldwide income. Georgia state income tax forms 2012 If you need more information on making this choice, get Publication 519, U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 Tax Guide for Aliens. Georgia state income tax forms 2012 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). Georgia state income tax forms 2012 Rule 5—You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Georgia state income tax forms 2012 You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. Georgia state income tax forms 2012 U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 possessions are not foreign countries. Georgia state income tax forms 2012 See Publication 54, Tax Guide for U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 Citizens and Resident Aliens Abroad, for more detailed information. Georgia state income tax forms 2012 Rule 6—Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. Georgia state income tax forms 2012 If your investment income is more than $3,300, you cannot claim the credit. Georgia state income tax forms 2012 Form 1040EZ. Georgia state income tax forms 2012   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Georgia state income tax forms 2012 Form 1040A. Georgia state income tax forms 2012   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. Georgia state income tax forms 2012 Form 1040. Georgia state income tax forms 2012   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. Georgia state income tax forms 2012    Worksheet 1. Georgia state income tax forms 2012 Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. Georgia state income tax forms 2012 Interest and Dividends         1. Georgia state income tax forms 2012 Enter any amount from Form 1040, line 8a 1. Georgia state income tax forms 2012   2. Georgia state income tax forms 2012 Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. Georgia state income tax forms 2012   3. Georgia state income tax forms 2012 Enter any amount from Form 1040, line 9a 3. Georgia state income tax forms 2012   4. Georgia state income tax forms 2012 Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. Georgia state income tax forms 2012 (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. Georgia state income tax forms 2012 ) 4. Georgia state income tax forms 2012   Capital Gain Net Income         5. Georgia state income tax forms 2012 Enter the amount from Form 1040, line 13. Georgia state income tax forms 2012 If the amount on that line is a loss, enter -0- 5. Georgia state income tax forms 2012       6. Georgia state income tax forms 2012 Enter any gain from Form 4797, Sales of Business Property, line 7. Georgia state income tax forms 2012 If the amount on that line is a loss, enter -0-. Georgia state income tax forms 2012 (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. Georgia state income tax forms 2012 ) 6. Georgia state income tax forms 2012       7. Georgia state income tax forms 2012 Substract line 6 of this worksheet from line 5 of this worksheet. Georgia state income tax forms 2012 (If the result is less than zero, enter -0-. Georgia state income tax forms 2012 ) 7. Georgia state income tax forms 2012   Royalties and Rental Income From Personal Property         8. Georgia state income tax forms 2012 Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. Georgia state income tax forms 2012       9. Georgia state income tax forms 2012 Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. Georgia state income tax forms 2012       10. Georgia state income tax forms 2012 Subtract the amount on line 9 of this worksheet from the amount on line 8. Georgia state income tax forms 2012 (If the result is less than zero, enter -0-. Georgia state income tax forms 2012 ) 10. Georgia state income tax forms 2012   Passive Activities         11. Georgia state income tax forms 2012 Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. Georgia state income tax forms 2012 (g)), 34a (col. Georgia state income tax forms 2012 (d)), or 40). Georgia state income tax forms 2012 (See instructions below for lines 11 and 12. Georgia state income tax forms 2012 ) 11. Georgia state income tax forms 2012       12. Georgia state income tax forms 2012 Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. Georgia state income tax forms 2012 (f)), 34b (col. Georgia state income tax forms 2012 (c)), or 40). Georgia state income tax forms 2012 (See instructions below for lines 11 and 12. Georgia state income tax forms 2012 ) 12. Georgia state income tax forms 2012       13. Georgia state income tax forms 2012 Combine the amounts on lines 11 and 12 of this worksheet. Georgia state income tax forms 2012 (If the result is less than zero, enter -0-. Georgia state income tax forms 2012 ) 13. Georgia state income tax forms 2012   14. Georgia state income tax forms 2012 Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Georgia state income tax forms 2012 Enter the total. Georgia state income tax forms 2012 This is your investment income 14. Georgia state income tax forms 2012   15. Georgia state income tax forms 2012 Is the amount on line 14 more than $3,300? ❑ Yes. Georgia state income tax forms 2012 You cannot take the credit. Georgia state income tax forms 2012  ❑ No. Georgia state income tax forms 2012 Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). Georgia state income tax forms 2012       Instructions for lines 11 and 12. Georgia state income tax forms 2012 In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. Georgia state income tax forms 2012 To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. Georgia state income tax forms 2012 If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. Georgia state income tax forms 2012 Worksheet 2. Georgia state income tax forms 2012 Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. Georgia state income tax forms 2012 Note. Georgia state income tax forms 2012 Fill out a separate Worksheet 2 for each Form 8814. Georgia state income tax forms 2012     1. Georgia state income tax forms 2012 Enter the amount from Form 8814, line 2a 1. Georgia state income tax forms 2012   2. Georgia state income tax forms 2012 Enter the amount from Form 8814, line 2b 2. Georgia state income tax forms 2012   3. Georgia state income tax forms 2012 Subtract line 2 from line 1 3. Georgia state income tax forms 2012   4. Georgia state income tax forms 2012 Enter the amount from Form 8814, line 1a 4. Georgia state income tax forms 2012   5. Georgia state income tax forms 2012 Add lines 3 and 4 5. Georgia state income tax forms 2012   6. Georgia state income tax forms 2012 Enter the amount of the child's Alaska Permanent Fund dividend 6. Georgia state income tax forms 2012   7. Georgia state income tax forms 2012 Divide line 6 by line 5. Georgia state income tax forms 2012 Enter the result as a decimal (rounded to at least three places) 7. Georgia state income tax forms 2012   8. Georgia state income tax forms 2012 Enter the amount from Form 8814, line 12 8. Georgia state income tax forms 2012   9. Georgia state income tax forms 2012 Multiply line 7 by line 8 9. Georgia state income tax forms 2012   10. Georgia state income tax forms 2012 Subtract line 9 from line 8. Georgia state income tax forms 2012 Enter the result on line 4 of Worksheet 1 10. Georgia state income tax forms 2012     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. Georgia state income tax forms 2012 )     Example—completing Worksheet 2. Georgia state income tax forms 2012 Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. Georgia state income tax forms 2012 You choose to report this income on your return. Georgia state income tax forms 2012 You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. Georgia state income tax forms 2012 After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. Georgia state income tax forms 2012 On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. Georgia state income tax forms 2012 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. Georgia state income tax forms 2012 You then enter $200 on line 4 of Worksheet 1. Georgia state income tax forms 2012 Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. Georgia state income tax forms 2012 If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Georgia state income tax forms 2012 If you are an employee, earned income includes all the taxable income you get from your employer. Georgia state income tax forms 2012 Rule 15 has information that will help you figure the amount of your earned income. Georgia state income tax forms 2012 If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. Georgia state income tax forms 2012 Earned Income Earned income includes all of the following types of income. Georgia state income tax forms 2012 Wages, salaries, tips, and other taxable employee pay. Georgia state income tax forms 2012 Employee pay is earned income only if it is taxable. Georgia state income tax forms 2012 Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Georgia state income tax forms 2012 But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. Georgia state income tax forms 2012 Net earnings from self-employment. Georgia state income tax forms 2012 Gross income received as a statutory employee. Georgia state income tax forms 2012 Wages, salaries, and tips. Georgia state income tax forms 2012    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Georgia state income tax forms 2012 You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Georgia state income tax forms 2012 Nontaxable combat pay election. Georgia state income tax forms 2012   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Georgia state income tax forms 2012 The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. Georgia state income tax forms 2012 Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Georgia state income tax forms 2012 For details, see Nontaxable combat pay in chapter 4. Georgia state income tax forms 2012 Net earnings from self-employment. Georgia state income tax forms 2012   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. Georgia state income tax forms 2012 Minister's housing. Georgia state income tax forms 2012   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. Georgia state income tax forms 2012 For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). Georgia state income tax forms 2012 Statutory employee. Georgia state income tax forms 2012   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. Georgia state income tax forms 2012 You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). Georgia state income tax forms 2012 Strike benefits. Georgia state income tax forms 2012   Strike benefits paid by a union to its members are earned income. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Each approved form exempts certain income from social security taxes. Georgia state income tax forms 2012 Each form is discussed here in terms of what is or is not earned income for the EIC. Georgia state income tax forms 2012 Form 4361. Georgia state income tax forms 2012   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Georgia state income tax forms 2012 This includes wages, salaries, tips, and other taxable employee compensation. Georgia state income tax forms 2012 A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Georgia state income tax forms 2012 Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Georgia state income tax forms 2012 Examples include fees for performing marriages and honoraria for delivering speeches. Georgia state income tax forms 2012 Form 4029. Georgia state income tax forms 2012   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Georgia state income tax forms 2012 However, amounts you received as a self-employed individual do not count as earned income. Georgia state income tax forms 2012 Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Georgia state income tax forms 2012 You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Georgia state income tax forms 2012 Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Georgia state income tax forms 2012 Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. Georgia state income tax forms 2012 Disability insurance payments. Georgia state income tax forms 2012   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Georgia state income tax forms 2012 It does not matter whether you have reached minimum retirement age. Georgia state income tax forms 2012 If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Georgia state income tax forms 2012 ” 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. Georgia state income tax forms 2012 Do not include any of these items in your earned income. Georgia state income tax forms 2012 Earnings while an inmate. Georgia state income tax forms 2012   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Georgia state income tax forms 2012 This includes amounts for work performed while in a work release program or while in a halfway house. Georgia state income tax forms 2012 Workfare payments. Georgia state income tax forms 2012   Nontaxable workfare payments are not earned income for the EIC. Georgia state income tax forms 2012 These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Georgia state income tax forms 2012 Community property. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012 That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Nevada, Washington, and California domestic partners. Georgia state income tax forms 2012   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Georgia state income tax forms 2012 Your earned income for the EIC does not include any amount earned by your partner. Georgia state income tax forms 2012 Your earned income includes the entire amount you earned. Georgia state income tax forms 2012 For details, see Publication 555. Georgia state income tax forms 2012 Conservation Reserve Program (CRP) payments. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012 Nontaxable military pay. Georgia state income tax forms 2012   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Georgia state income tax forms 2012 Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Georgia state income tax forms 2012 See Publication 3, Armed Forces' Tax Guide, for more information. Georgia state income tax forms 2012    Combat pay. Georgia state income tax forms 2012 You can elect to include your nontaxable combat pay in earned income for the EIC. Georgia state income tax forms 2012 See Nontaxable combat pay in chapter 4. Georgia state income tax forms 2012 Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. Georgia state income tax forms 2012 This chapter discusses Rules 8 through 10. Georgia state income tax forms 2012 You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. Georgia state income tax forms 2012 You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Georgia state income tax forms 2012 (You cannot file Form 1040EZ. Georgia state income tax forms 2012 ) You also must complete Schedule EIC and attach it to your return. Georgia state income tax forms 2012 If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Georgia state income tax forms 2012 No qualifying child. Georgia state income tax forms 2012   If you do not meet Rule 8, you do not have a qualifying child. Georgia state income tax forms 2012 Read chapter 3 to find out if you can get the earned income credit without a qualifying child. Georgia state income tax forms 2012 Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. Georgia state income tax forms 2012 The fours tests are: Relationship, Age, Residency, and Joint return. Georgia state income tax forms 2012 The four tests are illustrated in Figure 1. Georgia state income tax forms 2012 The paragraphs that follow contain more information about each test. Georgia state income tax forms 2012 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). Georgia state income tax forms 2012 The following definitions clarify the relationship test. Georgia state income tax forms 2012 Adopted child. Georgia state income tax forms 2012   An adopted child is always treated as your own child. Georgia state income tax forms 2012 The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Georgia state income tax forms 2012 Foster child. Georgia state income tax forms 2012   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Georgia state income tax forms 2012 (An authorized placement agency includes a state or local government agency. Georgia state income tax forms 2012 It also includes a tax-exempt organization licensed by a state. Georgia state income tax forms 2012 In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Georgia state income tax forms 2012 ) Example. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Debbie is your foster child. Georgia state income tax forms 2012 Figure 1. Georgia state income tax forms 2012 Tests for Qualifying Child Please click here for the text description of the image. Georgia state income tax forms 2012 Conditions for Qualifying Child Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly, or Permanently and totally disabled at any time during 2013, regardless of age. Georgia state income tax forms 2012 The following examples and definitions clarify the age test. Georgia state income tax forms 2012 Example 1—child not under age 19. Georgia state income tax forms 2012 Your son turned 19 on December 10. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Example 2—child not younger than you or your spouse. Georgia state income tax forms 2012 Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Georgia state income tax forms 2012 He is not disabled. Georgia state income tax forms 2012 Both you and your spouse are 21 years old, and you file a joint return. Georgia state income tax forms 2012 Your brother is not your qualifying child because he is not younger than you or your spouse. Georgia state income tax forms 2012 Example 3—child younger than your spouse but not younger than you. Georgia state income tax forms 2012 The facts are the same as in Example 2 except that your spouse is 25 years old. Georgia state income tax forms 2012 Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. Georgia state income tax forms 2012 Student defined. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012   The 5 calendar months need not be consecutive. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012 School defined. Georgia state income tax forms 2012   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Georgia state income tax forms 2012 However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. Georgia state income tax forms 2012 Vocational high school students. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012 Permanently and totally disabled. Georgia state income tax forms 2012   Your child is permanently and totally disabled if both of the following apply. Georgia state income tax forms 2012 He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Georgia state income tax forms 2012 A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Georgia state income tax forms 2012 Residency Test Your child must have lived with you in the United States for more than half of 2013. Georgia state income tax forms 2012 The following definitions clarify the residency test. Georgia state income tax forms 2012 United States. Georgia state income tax forms 2012   This means the 50 states and the District of Columbia. Georgia state income tax forms 2012 It does not include Puerto Rico or U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 possessions such as Guam. Georgia state income tax forms 2012 Homeless shelter. Georgia state income tax forms 2012   Your home can be any location where you regularly live. Georgia state income tax forms 2012 You do not need a traditional home. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Military personnel stationed outside the United States. Georgia state income tax forms 2012   U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Extended active duty. Georgia state income tax forms 2012   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Birth or death of child. Georgia state income tax forms 2012    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. Georgia state income tax forms 2012 Temporary absences. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012 Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Georgia state income tax forms 2012 Kidnapped child. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012 The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Georgia state income tax forms 2012 This treatment applies for all years until the child is returned. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Georgia state income tax forms 2012 Joint Return Test To meet this test, the child cannot file a joint return for the year. Georgia state income tax forms 2012 Exception. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012 Example 1—child files joint return. Georgia state income tax forms 2012 You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Georgia state income tax forms 2012 He earned $25,000 for the year. Georgia state income tax forms 2012 The couple files a joint return. Georgia state income tax forms 2012 Because your daughter and her husband file a joint return, she is not your qualifying child. Georgia state income tax forms 2012 Example 2—child files joint return to get refund of tax withheld. Georgia state income tax forms 2012 Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Georgia state income tax forms 2012 They do not have a child. Georgia state income tax forms 2012 Neither is required to file a tax return. Georgia state income tax forms 2012 Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. Georgia state income tax forms 2012 The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Georgia state income tax forms 2012 Example 3—child files joint return to claim American opportunity credit. Georgia state income tax forms 2012 The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. Georgia state income tax forms 2012 The exception to the joint return test does not apply, so your son is not your qualifying child. Georgia state income tax forms 2012 Married child. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012    Social security number. Georgia state income tax forms 2012 Your qualifying child must have a valid social security number (SSN), unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. Georgia state income tax forms 2012 You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012 For more information about SSNs, see Rule 2. Georgia state income tax forms 2012 Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. Georgia state income tax forms 2012 However, only one of these persons can actually treat the child as a qualifying child. Georgia state income tax forms 2012 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). Georgia state income tax forms 2012 The exemption for the child. Georgia state income tax forms 2012 The child tax credit. Georgia state income tax forms 2012 Head of household filing status. Georgia state income tax forms 2012 The credit for child and dependent care expenses. Georgia state income tax forms 2012 The exclusion for dependent care benefits. Georgia state income tax forms 2012 The EIC. Georgia state income tax forms 2012 The other person cannot take any of these benefits based on this qualifying child. Georgia state income tax forms 2012 In other words, you and the other person cannot agree to divide these tax benefits between you. Georgia state income tax forms 2012 The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Georgia state income tax forms 2012 The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Georgia state income tax forms 2012 However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Georgia state income tax forms 2012 Tiebreaker rules. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012 If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 See Example 8. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012 See Examples 1 through 13. Georgia state income tax forms 2012   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in chapter 3 for people who do not have a qualifying child. Georgia state income tax forms 2012 If the other person cannot claim the EIC. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012 See Examples 6 and 7. Georgia state income tax forms 2012 But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier in this chapter. Georgia state income tax forms 2012 Examples. Georgia state income tax forms 2012    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Georgia state income tax forms 2012 Example 1—child lived with parent and grandparent. Georgia state income tax forms 2012 You and your 2-year-old son Jimmy lived with your mother all year. Georgia state income tax forms 2012 You are 25 years old, unmarried, and your AGI is $9,000. Georgia state income tax forms 2012 Your only income was $9,000 from a part-time job. Georgia state income tax forms 2012 Your mother's only income was $20,000 from her job, and her AGI is $20,000. Georgia state income tax forms 2012 Jimmy's father did not live with you or Jimmy. Georgia state income tax forms 2012 The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). Georgia state income tax forms 2012 He is not a qualifying child of anyone else, including his father. Georgia state income tax forms 2012 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). Georgia state income tax forms 2012 Example 2—parent has higher AGI than grandparent. Georgia state income tax forms 2012 The facts are the same as in Example 1 except your AGI is $25,000. Georgia state income tax forms 2012 Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Georgia state income tax forms 2012 Only you can claim him. Georgia state income tax forms 2012 Example 3—two persons claim same child. Georgia state income tax forms 2012 The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Example 4—qualifying children split between two persons. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Only one of you can claim each child. Georgia state income tax forms 2012 However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Georgia state income tax forms 2012 For example, if you claim one child, your mother can claim the other two. Georgia state income tax forms 2012 Example 5—taxpayer who is a qualifying child. Georgia state income tax forms 2012 The facts are the same as in Example 1 except that you are only 18 years old. Georgia state income tax forms 2012 This means you are a qualifying child of your mother. Georgia state income tax forms 2012 Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. Georgia state income tax forms 2012 Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Example 6—grandparent with too much earned income to claim EIC. Georgia state income tax forms 2012 The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Georgia state income tax forms 2012 Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Georgia state income tax forms 2012 Example 7—parent with too much earned income to claim EIC. Georgia state income tax forms 2012 The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Georgia state income tax forms 2012 Your earned income is too high for you to claim the EIC. Georgia state income tax forms 2012 But your mother cannot claim the EIC either, because her AGI is not higher than yours. Georgia state income tax forms 2012 Example 8—child lived with both parents and grandparent. Georgia state income tax forms 2012 The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have AGI of $30,000 on a joint return. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 In other words, each parent's AGI can be treated as $15,000. Georgia state income tax forms 2012 Example 9—separated parents. Georgia state income tax forms 2012 You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. Georgia state income tax forms 2012 In August and September, Joey lived with you. Georgia state income tax forms 2012 For the rest of the year, Joey lived with your husband, who is Joey's father. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 You and your husband will file separate returns. Georgia state income tax forms 2012 Your husband agrees to let you treat Joey as a qualifying child. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Georgia state income tax forms 2012 See Rule 3. Georgia state income tax forms 2012 Example 10—separated parents claim same child. Georgia state income tax forms 2012 The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Georgia state income tax forms 2012 In this case, only your husband will be allowed to treat Joey as a qualifying child. Georgia state income tax forms 2012 This is because, during 2013, the boy lived with him longer than with you. Georgia state income tax forms 2012 You cannot claim the EIC (either with or without a qualifying child). Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 See Rule 3. Georgia state income tax forms 2012 Example 11—unmarried parents. Georgia state income tax forms 2012 You, your 5-year-old son, and your son's father lived together all year. Georgia state income tax forms 2012 You and your son's father are not married. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Georgia state income tax forms 2012 Neither of you had any other income. Georgia state income tax forms 2012 Your son's father agrees to let you treat the child as a qualifying child. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Example 12—unmarried parents claim same child. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 In this case, only your son's father will be allowed to treat your son as a qualifying child. Georgia state income tax forms 2012 This is because his AGI, $14,000, is more than your AGI, $12,000. Georgia state income tax forms 2012 You cannot claim the EIC (either with or without a qualifying child). Georgia state income tax forms 2012 Example 13—child did not live with a parent. Georgia state income tax forms 2012 You and your 7-year-old niece, your sister's child, lived with your mother all year. Georgia state income tax forms 2012 You are 25 years old, and your AGI is $9,300. Georgia state income tax forms 2012 Your only income was from a part-time job. Georgia state income tax forms 2012 Your mother's AGI is $15,000. Georgia state income tax forms 2012 Her only income was from her job. Georgia state income tax forms 2012 Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 However, only your mother can treat her as a qualifying child. Georgia state income tax forms 2012 This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Georgia state income tax forms 2012 Special rule for divorced or separated parents (or parents who live apart). Georgia state income tax forms 2012   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. Georgia state income tax forms 2012 The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all time during the last 6 months of 2013, whether or not they are or were married. Georgia state income tax forms 2012 The child received over half of his or her support for the year from the parents. Georgia state income tax forms 2012 The child is in the custody of one or both parents for more than half of 2013. Georgia state income tax forms 2012 Either of the following statements is true. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 For details, see Publication 501. Georgia state income tax forms 2012 Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. Georgia state income tax forms 2012 Applying Rule 9 to divorced or separated parents (or parents who live apart). Georgia state income tax forms 2012   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. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Example 1. Georgia state income tax forms 2012 You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Georgia state income tax forms 2012 Your AGI is $10,000. Georgia state income tax forms 2012 Your mother’s AGI is $25,000. Georgia state income tax forms 2012 Your son's father did not live with you or your son. Georgia state income tax forms 2012 Under the Special rule for divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 You and your mother did not have any child care expenses or dependent care benefits. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Example 2. Georgia state income tax forms 2012 The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Georgia state income tax forms 2012 Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Georgia state income tax forms 2012 Example 3. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Your mother also claims him as a qualifying child for head of household filing status. Georgia state income tax forms 2012 You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Georgia state income tax forms 2012 The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Georgia state income tax forms 2012 Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Georgia state income tax forms 2012 ) if all of the following statements are true. Georgia state income tax forms 2012 You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Georgia state income tax forms 2012 Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 You lived with that person in the United States for more than half of the year. Georgia state income tax forms 2012 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). Georgia state income tax forms 2012 For more details about the tests to be a qualifying child, see Rule 8. Georgia state income tax forms 2012 If you are a qualifying child of another taxpayer, you cannot claim the EIC. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Georgia state income tax forms 2012 Example. Georgia state income tax forms 2012 You and your daughter lived with your mother all year. Georgia state income tax forms 2012 You are 22 years old, unmarried, and attended a trade school full time. Georgia state income tax forms 2012 You had a part-time job and earned $5,700. Georgia state income tax forms 2012 You had no other income. Georgia state income tax forms 2012 Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Georgia state income tax forms 2012 She can claim the EIC if she meets all the other requirements. Georgia state income tax forms 2012 Because you are your mother's qualifying child, you cannot claim the EIC. Georgia state income tax forms 2012 This is so even if your mother cannot or does not claim the EIC. Georgia state income tax forms 2012 Child of person not required to file a return. Georgia state income tax forms 2012   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Georgia state income tax forms 2012 Example 1—return not required. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 As a result, you are not your mother's qualifying child. Georgia state income tax forms 2012 You can claim the EIC if you meet all the other requirements to do so. Georgia state income tax forms 2012 Example 2—return filed to get refund of tax withheld. Georgia state income tax forms 2012 The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. Georgia state income tax forms 2012 She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Georgia state income tax forms 2012 As a result, you are not your mother's qualifying child. Georgia state income tax forms 2012 You can claim the EIC if you meet all the other requirements to do so. Georgia state income tax forms 2012 Example 3—return filed to get EIC. Georgia state income tax forms 2012 The facts are the same as in Example 2 except your mother claimed the EIC on her return. Georgia state income tax forms 2012 Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. Georgia state income tax forms 2012 As a result, you are your mother's qualifying child. Georgia state income tax forms 2012 You cannot claim the EIC. Georgia state income tax forms 2012 Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. Georgia state income tax forms 2012 This chapter discusses Rules 11 through 14. Georgia state income tax forms 2012 You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. Georgia state income tax forms 2012 You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. Georgia state income tax forms 2012 If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Georgia state income tax forms 2012 If you have a qualifying child. Georgia state income tax forms 2012   If you meet Rule 8, you have a qualifying child. Georgia state income tax forms 2012 If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. Georgia state income tax forms 2012 Rule 11—You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 It does not matter which spouse meets the age test, as long as one of the spouses does. Georgia state income tax forms 2012 You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 If neither you nor your spouse meets the age test, you cannot claim the EIC. Georgia state income tax forms 2012 Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Georgia state income tax forms 2012 Death of spouse. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012 Example 1. Georgia state income tax forms 2012 You are age 28 and unmarried. Georgia state income tax forms 2012 You meet the age test. Georgia state income tax forms 2012 Example 2—spouse meets age test. Georgia state income tax forms 2012 You are married and filing a joint return. Georgia state income tax forms 2012 You are age 23 and your spouse is age 27. Georgia state income tax forms 2012 You meet the age test because your spouse is at least age 25 but under age 65. Georgia state income tax forms 2012 Example 3—spouse dies in 2013. Georgia state income tax forms 2012 You are married and filing a joint return with your spouse who died in August 2013. Georgia state income tax forms 2012 You are age 67. Georgia state income tax forms 2012 Your spouse would have become age 65 in November 2013. Georgia state income tax forms 2012 Because your spouse was under age 65 when she died, you meet the age test. Georgia state income tax forms 2012 Rule 12—You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. Georgia state income tax forms 2012 If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. Georgia state income tax forms 2012 Example 1. Georgia state income tax forms 2012 In 2013, you were age 25, single, and living at home with your parents. Georgia state income tax forms 2012 You worked and were not a student. Georgia state income tax forms 2012 You earned $7,500. Georgia state income tax forms 2012 Your parents cannot claim you as a dependent. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 You meet this rule. Georgia state income tax forms 2012 You can claim the EIC if you meet all the other requirements. Georgia state income tax forms 2012 Example 2. Georgia state income tax forms 2012 The facts are the same as in Example 1, except that you earned $2,000. Georgia state income tax forms 2012 Your parents can claim you as a dependent but decide not to. Georgia state income tax forms 2012 You do not meet this rule. Georgia state income tax forms 2012 You cannot claim the credit because your parents could have claimed you as a dependent. Georgia state income tax forms 2012 Joint returns. Georgia state income tax forms 2012   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Georgia state income tax forms 2012   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Georgia state income tax forms 2012 But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Georgia state income tax forms 2012 Example 1—return filed to get refund of tax withheld. Georgia state income tax forms 2012 You are 26 years old. Georgia state income tax forms 2012 You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Georgia state income tax forms 2012 Neither you nor your wife is required to file a tax return. Georgia state income tax forms 2012 You do not have a child. Georgia state income tax forms 2012 Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. Georgia state income tax forms 2012 Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Georgia state income tax forms 2012 They can claim exemptions for you and your wife if all the other tests to do so are met. Georgia state income tax forms 2012 Example 2—return filed to get EIC. Georgia state income tax forms 2012 The facts are the same as in Example 1except no taxes were taken out of your pay. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. Georgia state income tax forms 2012 Your parents cannot claim an exemption for either you or your wife. Georgia state income tax forms 2012 Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Georgia state income tax forms 2012 ) if all of the following statements are true. Georgia state income tax forms 2012 You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Georgia state income tax forms 2012 Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 You lived with that person in the United States for more than half of the year. Georgia state income tax forms 2012 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). Georgia state income tax forms 2012 For more details about the tests to be a qualifying child, see Rule 8. Georgia state income tax forms 2012 If you are a qualifying child of another taxpayer, you cannot claim the EIC. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Georgia state income tax forms 2012 Example. Georgia state income tax forms 2012 You lived with your mother all year. Georgia state income tax forms 2012 You are age 26, unmarried, and permanently and totally disabled. Georgia state income tax forms 2012 Your only income was from a community center where you went three days a week to answer telephones. Georgia state income tax forms 2012 You earned $5,000 for the year and provided more than half of your own support. Georgia state income tax forms 2012 Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Georgia state income tax forms 2012 She can claim the EIC if she meets all the other requirements. Georgia state income tax forms 2012 Because you are a qualifying child of your mother, you cannot claim the EIC. Georgia state income tax forms 2012 This is so even if your mother cannot or does not claim the EIC. Georgia state income tax forms 2012 Joint returns. Georgia state income tax forms 2012   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Georgia state income tax forms 2012   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Georgia state income tax forms 2012 But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Georgia state income tax forms 2012 Child of person not required to file a return. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012 Example 1—return not required. Georgia state income tax forms 2012 You lived all year with your father. Georgia state income tax forms 2012 You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Georgia state income tax forms 2012 You have no other income, no children, and provided more than half of your own support. Georgia state income tax forms 2012 Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Georgia state income tax forms 2012 As a result, you are not your father's qualifying child. Georgia state income tax forms 2012 You can claim the EIC if you meet all the other requirements to do so. Georgia state income tax forms 2012 Example 2—return filed to get refund of tax withheld. Georgia state income tax forms 2012 The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. Georgia state income tax forms 2012 He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Georgia state income tax forms 2012 As a result, you are not your father's qualifying child. Georgia state income tax forms 2012 You can claim the EIC if you meet all the other requirements to do so. Georgia state income tax forms 2012 Example 3—return filed to get EIC. Georgia state income tax forms 2012 The facts are the same as in Example 2 except your father claimed the EIC on his return. Georgia state income tax forms 2012 Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. Georgia state income tax forms 2012 As a result, you are your father's qualifying child. Georgia state income tax forms 2012 You cannot claim the EIC. Georgia state income tax forms 2012 Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. Georgia state income tax forms 2012 If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Georgia state income tax forms 2012 United States. Georgia state income tax forms 2012   This means the 50 states and the District of Columbia. Georgia state income tax forms 2012 It does not include Puerto Rico or U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 possessions such as Guam. Georgia state income tax forms 2012 Homeless shelter. Georgia state income tax forms 2012   Your home can be any location where you regularly live. Georgia state income tax forms 2012 You do not need a traditional home. Georgia state income tax forms 2012 If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Georgia state income tax forms 2012 Military personnel stationed outside the United States. Georgia state income tax forms 2012   U. Georgia state income tax forms 2012 S. Georgia state income tax forms 2012 military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. Georgia state income tax forms 2012 Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. Georgia state income tax forms 2012 You need to know the amount of your earned income to see if you meet the rule in this chapter. Georgia state income tax forms 2012 You also need to know that amount to figure your EIC. Georgia state income tax forms 2012 Rule 15—Earned Income Limits Your earned income must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Georgia state income tax forms 2012 Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Georgia state income tax forms 2012 Employee pay is earned income only if it is taxable. Georgia state income tax forms 2012 Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Georgia state income tax forms 2012 But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Georgia state income tax forms 2012 Earned income is explained in detail in Rule 7 in chapter 1. Georgia state income tax forms 2012 Figuring earned income. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012   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. Georgia state income tax forms 2012   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). Georgia state income tax forms 2012 You will then reduce that amount by any amount included on that line and described in the following list. Georgia state income tax forms 2012 Scholarship or fellowship grants not reported on a Form W-2. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 Inmate's income. Georgia state income tax forms 2012 Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Georgia state income tax forms 2012 This includes amounts received for work performed while in a work release program or while in a halfway house. Georgia state income tax forms 2012 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). Georgia state income tax forms 2012 Pension or annuity from deferred compensation plans. Georgia state income tax forms 2012 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. Georgia state income tax forms 2012 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). Georgia state income tax forms 2012 This amount may be reported in box 11 of your Form W-2. Georgia state income tax forms 2012 If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. Georgia state income tax forms 2012 Clergy. Georgia state income tax forms 2012   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also re