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How Do I Amend My Tax Return

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How Do I Amend My Tax Return

How do i amend my tax return 18. How do i amend my tax return   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. How do i amend my tax return Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. How do i amend my tax return                 Name, address, and employer identification number of seller in subsequent sale             2. How do i amend my tax return                 Name, address, and employer identification number of the buyer in subsequent sale             3. How do i amend my tax return         Date and location of subsequent sale             4. How do i amend my tax return         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. How do i amend my tax return       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. How do i amend my tax return                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. How do i amend my tax return                     First Taxpayer's name, address and employer identification number     2. How do i amend my tax return                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. How do i amend my tax return           Date and location of removal, entry, or sale       4. How do i amend my tax return           Volume and type of taxable fuel removed, entered or sold     5. How do i amend my tax return Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. How do i amend my tax return           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. How do i amend my tax return       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. How do i amend my tax return             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. How do i amend my tax return                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How do i amend my tax return                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. How do i amend my tax return )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. How do i amend my tax return       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. How do i amend my tax return Invoice or delivery ticket number       2. How do i amend my tax return (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. How do i amend my tax return Effective date       2. How do i amend my tax return Expiration date       (period not to exceed 1 year after the effective date)       3. How do i amend my tax return Type (or types) of gasoline blendstocks     4. How do i amend my tax return Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. How do i amend my tax return         Buyer will provide a new certificate to the seller if any information in this certificate changes. How do i amend my tax return       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. How do i amend my tax return 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. How do i amend my tax return       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. How do i amend my tax return       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. How do i amend my tax return     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. How do i amend my tax return       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How do i amend my tax return             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. How do i amend my tax return )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . How do i amend my tax return Buyer's registration has not been revoked     or suspended. How do i amend my tax return         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. How do i amend my tax return                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. How do i amend my tax return A single purchase on invoice or delivery ticket number . How do i amend my tax return                 2. How do i amend my tax return All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . How do i amend my tax return If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. How do i amend my tax return                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. How do i amend my tax return                 Buyer will provide a new certificate to the seller if any information in this certificate changes. How do i amend my tax return                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. How do i amend my tax return                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How do i amend my tax return             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. How do i amend my tax return )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. How do i amend my tax return       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. How do i amend my tax return Invoice or delivery ticket number       2. How do i amend my tax return (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. How do i amend my tax return Effective date         2. How do i amend my tax return Expiration date         (period not to exceed 1 year after the effective date)         3. How do i amend my tax return Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. How do i amend my tax return       Buyer will provide a new certificate to the seller if any information in this certificate changes. How do i amend my tax return       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. How do i amend my tax return       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. How do i amend my tax return     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. How do i amend my tax return       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How do i amend my tax return             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. How do i amend my tax return )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). How do i amend my tax return       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. How do i amend my tax return Buyer's registration has not been suspended or revoked by the Internal Revenue Service. How do i amend my tax return       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. How do i amend my tax return Invoice or delivery ticket number       2. How do i amend my tax return Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. How do i amend my tax return Effective date       2. How do i amend my tax return Expiration date (period not to exceed 1 year after the effective date)       3. How do i amend my tax return Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. How do i amend my tax return       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. How do i amend my tax return       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. How do i amend my tax return       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. How do i amend my tax return     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. How do i amend my tax return     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. How do i amend my tax return       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. How do i amend my tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. How do i amend my tax return )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. How do i amend my tax return The kerosene to which this waiver relates is purchased for — (check one):       1. How do i amend my tax return □ Use on a farm for farming purposes,       2. How do i amend my tax return □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. How do i amend my tax return □ Use in certain helicopter and fixed-wing air ambulance uses,       4. How do i amend my tax return □ The exclusive use of a qualified blood collector organization,       5. How do i amend my tax return □ The exclusive use of a nonprofit educational organization,       6. How do i amend my tax return □ Use in an aircraft owned by an aircraft museum,       7. How do i amend my tax return □ Use in military aircraft, or       8. How do i amend my tax return □ Use in commercial aviation (other than foreign trade). How do i amend my tax return     B. How do i amend my tax return This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. How do i amend my tax return Invoice or delivery ticket number           2. How do i amend my tax return Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. How do i amend my tax return Effective date           2. How do i amend my tax return Expiration date (period not to exceed 1 year after the effective date)           3. How do i amend my tax return Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. How do i amend my tax return       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. How do i amend my tax return       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. How do i amend my tax return       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. How do i amend my tax return       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. How do i amend my tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. How do i amend my tax return )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. How do i amend my tax return       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. How do i amend my tax return Invoice or delivery ticket number       2. How do i amend my tax return Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. How do i amend my tax return Effective date       2. How do i amend my tax return Expiration date (period not to exceed 1 year after the effective date)       3. How do i amend my tax return Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. How do i amend my tax return       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. How do i amend my tax return       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. How do i amend my tax return       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How do i amend my tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. How do i amend my tax return )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. How do i amend my tax return       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. How do i amend my tax return Invoice or delivery ticket number       2. How do i amend my tax return Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. How do i amend my tax return Effective date       2. How do i amend my tax return Expiration date (period not to exceed 1 year after the effective date)       3. How do i amend my tax return Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. How do i amend my tax return       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. How do i amend my tax return       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. How do i amend my tax return       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. How do i amend my tax return       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. How do i amend my tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. How do i amend my tax return )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. How do i amend my tax return             Producer's name, address, and employer identification number (EIN)   2. How do i amend my tax return             Name, address, and EIN of person buying the biodiesel from Producer   3. How do i amend my tax return       Date and location of sale to buyer   4. How do i amend my tax return This certificate applies to gallons of biodiesel. How do i amend my tax return   5. How do i amend my tax return Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. How do i amend my tax return             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. How do i amend my tax return Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). How do i amend my tax return       Producer is registered as a biodiesel producer with registration number . How do i amend my tax return  Producer's registration has not been suspended or revoked by the Internal Revenue Service. How do i amend my tax return       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. How do i amend my tax return S. How do i amend my tax return C. How do i amend my tax return 7545). How do i amend my tax return       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How do i amend my tax return           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. How do i amend my tax return )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. How do i amend my tax return Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. How do i amend my tax return     B. How do i amend my tax return This certificate applies to the following (complete as applicable):       1. How do i amend my tax return   If this is a single purchase certificate, check here □ and enter:           a. How do i amend my tax return Invoice or delivery ticket number           b. How do i amend my tax return Number of gallons       2. How do i amend my tax return   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. How do i amend my tax return Effective date           b. How do i amend my tax return Expiration date   (period not to exceed 1 year after effective date)           c. How do i amend my tax return Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. How do i amend my tax return     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. How do i amend my tax return     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. How do i amend my tax return     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How do i amend my tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. How do i amend my tax return )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. How do i amend my tax return The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. How do i amend my tax return     B. How do i amend my tax return This certificate applies to the following (complete as applicable):       1. How do i amend my tax return   If this is a single purchase certificate, check here □ and enter:           a. How do i amend my tax return Invoice or delivery ticket number           b. How do i amend my tax return Number of gallons       2. How do i amend my tax return   This is a certificate covering all purchases under a specified account or order number:           a. How do i amend my tax return Effective date           b. How do i amend my tax return Expiration date   (period not to exceed 1 year after effective date)           c. How do i amend my tax return Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. How do i amend my tax return     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. How do i amend my tax return     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How do i amend my tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. How do i amend my tax return )               Name, Address, and Employer Identification Number of Credit Card Issuer. How do i amend my tax return     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. How do i amend my tax return Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. How do i amend my tax return Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. How do i amend my tax return     C. How do i amend my tax return This certificate applies to all purchases made with the credit card identified below during the period specified:           a. How do i amend my tax return Effective date of certificate           b. How do i amend my tax return Expiration date of certificate   (period not to exceed 2 years after effective date)           c. How do i amend my tax return Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. How do i amend my tax return     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. How do i amend my tax return     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. How do i amend my tax return     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. How do i amend my tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. How do i amend my tax return )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. How do i amend my tax return                   Reseller's name, address, and employer identification number (EIN)   2. How do i amend my tax return                   Name, address, and EIN of Reseller's buyer   3. How do i amend my tax return       Date and location of sale to buyer   4. How do i amend my tax return Volume of biodiesel sold   5. How do i amend my tax return Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. How do i amend my tax return       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. How do i amend my tax return       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. How do i amend my tax return           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications
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Taxpayer Identification Numbers (TIN)

A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.
 

Taxpayer Identification Numbers

  • Social Security Number "SSN"
  • Employer Identification Number "EIN"
  • Individual Taxpayer Identification Number "ITIN"
  • Taxpayer Identification Number for Pending U.S. Adoptions "ATIN"
  • Preparer Taxpayer Identification Number "PTIN"
Note: The temporary IRS Numbers previously assigned are no longer valid.

Do I Need One?

A TIN must be furnished on returns, statements, and other tax related documents. For example a number must be furnished:

  • When filing your tax returns.
  • When claiming treaty benefits.

A TIN must be on a withholding certificate if the beneficial owner is claiming any of the following:

  • Tax treaty benefits (other than for income from marketable securities)
  • Exemption for effectively connected income
  • Exemption for certain annuities

When Claiming Exemptions for Dependent or Spouse:

You generally must list on your individual income tax return the social security number (SSN) of any person for whom you claim an exemption. If your dependent or spouse does not have and is not eligible to get an SSN, you must list the ITIN instead of an SSN. You do not need an SSN or ITIN for a child who was born and died in the same tax year. Instead of an SSN or ITIN, attach a copy of the child's birth certificate and write Died on the appropriate exemption line of your tax return.

How Do I Get A TIN?

SSN

You will need to complete Form SS-5, Application for a Social Security Card (PDF). You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status. For more information please see the Social Security web site.

Form SS-5 is also available by calling 1-800-772-1213 or visiting your local Social Security office. These services are free.

EIN

An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. It is also used by estates and trusts which have income which is required to be reported on Form 1041, U.S. Income Tax Return for Estates and Trusts (PDF). Refer to Employer ID Numbers for more information.

The following form is available only to employers located in Puerto Rico, Solicitud de Número de Identificación Patronal (EIN) SS-4PR (PDF).

ITIN

An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).

To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number (PDF) . The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos (PDF) is available for use by Spanish speakers.

Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant's documentation and forward the completed Form W-7 to IRS for processing.

NOTE: You cannot claim the earned income credit using an ITIN.

Foreign persons who are individuals should apply for a social security number (SSN, if permitted) on Form SS-5 with the Social Security Administration, or should apply for an Individual Taxpayer Identification Number (ITIN) on Form W-7. Effective immediately, each ITIN applicant must now:

  • Apply using the revised Form W-7, Application for IRS Individual Taxpayer Identification Number; and
  • Attach a federal income tax return to the Form W-7.

Applicants who meet one of the exceptions to the requirement to file a tax return (see the Instructions for Form W-7) must provide documentation to support the exception.

New W-7/ITIN rules were issued on December 17, 2003. For a summary of those rules, please see the new Form W-7 and its instructions.

For more detailed information on ITINs, refer to:

ATIN

An Adoption Taxpayer Identification Number (ATIN) is a temporary nine-digit number issued by the IRS to individuals who are in the process of legally adopting a U.S. citizen or resident child but who cannot get an SSN for that child in time to file their tax return.

Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions (PDF) is used to apply for an ATIN. (NOTE: Do not use Form W-7A if the child is not a U.S. citizen or resident.)

PTIN

Beginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare. Use of the PTIN no longer is optional. If you do not have a PTIN, you must get one by using the new IRS sign-up system. Even if you have a PTIN but you received it prior to September 28, 2010, you must apply for a new or renewed PTIN by using the new system. If all your authentication information matches, you may be issued the same number. You must have a PTIN if you, for compensation, prepare all or substantially all of any federal tax return or claim for refund.

If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application (PDF). The paper application will take 4-6 weeks to process.

If you are a foreign preparer who is unable to get a U.S. Social Security Number, please see the instructions on New Requirements for Tax Return Preparers: Frequently Asked Questions.

Foreign Persons and IRS Employer Identification Numbers

Foreign entities that are not individuals (i.e., foreign corporations, etc.) and that are required to have a federal Employer Identification Number (EIN) in order to claim an exemption from withholding because of a tax treaty (claimed on Form W-8BEN), need to submit Form SS-4 Application for Employer Identification Number to the Internal Revenue Service in order to apply for such an EIN. Those foreign entities filing Form SS-4 for the purpose of obtaining an EIN in order to claim a tax treaty exemption and which otherwise have no requirements to file a U.S. income tax return, employment tax return, or excise tax return, should comply with the following special instructions when filling out Form SS-4. When completing line 7b of Form SS-4, the applicant should write "N/A" in the block asking for an SSN or ITIN, unless the applicant already has an SSN or ITIN. When answering question 10 on Form SS-4, the applicant should check the "other" block and write or type in immediately after it one of the following phrases as most appropriate:

"For W-8BEN Purposes Only"
"For Tax Treaty Purposes Only"
"Required under Reg. 1.1441-1(e)(4)(viii)"
"897(i) Election"

If questions 11 through 17 on Form SS-4 do not apply to the applicant because he has no U.S. tax return filing requirement, such questions should be annotated "N/A". A foreign entity that completes Form SS-4 in the manner described above should be entered into IRS records as not having a filing requirement for any U.S. tax returns. However, if the foreign entity receives a letter from the IRS soliciting the filing of a U.S. tax return, the foreign entity should respond to the letter immediately by stating that it has no requirement to file any U.S. tax returns. Failure to respond to the IRS letter may result in a procedural assessment of tax by the IRS against the foreign entity. If the foreign entity later becomes liable to file a U.S. tax return, the foreign entity should not apply for a new EIN, but should instead use the EIN it was first issued on all U.S. tax returns filed thereafter.

To expedite the issuance of an EIN for a foreign entity, please call (267) 941-1099. This is not a toll-free call.

References/Related Topics

Page Last Reviewed or Updated: 17-Jan-2014

The How Do I Amend My Tax Return

How do i amend my tax return 36. How do i amend my tax return   Earned Income Credit (EIC) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. How do i amend my tax return Rules for EveryoneRule 1. How do i amend my tax return Your AGI Must Be Less Than: Rule 2. How do i amend my tax return You Must Have a Valid Social Security Number (SSN) Rule 3. How do i amend my tax return Your Filing Status Cannot Be Married Filing Separately Rule 4. How do i amend my tax return You Must Be a U. How do i amend my tax return S. How do i amend my tax return Citizen or Resident Alien All Year Rule 5. How do i amend my tax return You Cannot File Form 2555 or Form 2555-EZ Rule 6. How do i amend my tax return Your Investment Income Must Be $3,300 or Less Rule 7. How do i amend my tax return You Must Have Earned Income Part B. How do i amend my tax return Rules If You Have a Qualifying ChildRule 8. How do i amend my tax return Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. How do i amend my tax return Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. How do i amend my tax return You Cannot Be a Qualifying Child of Another Taxpayer Part C. How do i amend my tax return Rules If You Do Not Have a Qualifying ChildRule 11. How do i amend my tax return You Must Be at Least Age 25 but Under Age 65 Rule 12. How do i amend my tax return You Cannot Be the Dependent of Another Person Rule 13. How do i amend my tax return You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. How do i amend my tax return You Must Have Lived in the United States More Than Half of the Year Part D. How do i amend my tax return Figuring and Claiming the EICRule 15. How do i amend my tax return Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. How do i amend my tax return John and Janet Smith (Form 1040A) Example 2. How do i amend my tax return Kelly Green (Form 1040EZ) What's New Earned income amount is more. How do i amend my tax return  The maximum amount of income you can earn and still get the credit has increased. How do i amend my tax return You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). How do i amend my tax return Your adjusted gross income also must be less than the amount in the above list that applies to you. How do i amend my tax return For details, see Rules 1 and 15. How do i amend my tax return Investment income amount is more. How do i amend my tax return  The maximum amount of investment income you can have and still get the credit has increased to $3,300. How do i amend my tax return See Rule 6. How do i amend my tax return Reminders Increased EIC on certain joint returns. How do i amend my tax return  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. How do i amend my tax return As a result, the EIC table has different columns for married persons filing jointly than for everyone else. How do i amend my tax return When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. How do i amend my tax return Online help. How do i amend my tax return  You can use the EITC Assistant at www. How do i amend my tax return irs. How do i amend my tax return gov/eitc to find out if you are eligible for the credit. How do i amend my tax return The EITC Assistant is available in English and Spanish. How do i amend my tax return EIC questioned by IRS. How do i amend my tax return  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. How do i amend my tax return We will tell you what documents to send us. How do i amend my tax return These may include: birth certificates, school records, medical records, etc. How do i amend my tax return The process of establishing your eligibility will delay your refund. How do i amend my tax return Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. How do i amend my tax return A tax credit usually means more money in your pocket. How do i amend my tax return It reduces the amount of tax you owe. How do i amend my tax return The EIC may also give you a refund. How do i amend my tax return How do you get the earned income credit?   To claim the EIC, you must: Qualify by meeting certain rules, and File a tax return, even if you: Do not owe any tax, Did not earn enough money to file a return, or Did not have income taxes withheld from your pay. How do i amend my tax return When you complete your return, you can figure your EIC by using a worksheet in the instructions for Form 1040, Form 1040A, or Form 1040EZ. How do i amend my tax return Or, if you prefer, you can let the IRS figure the credit for you. How do i amend my tax return How will this chapter help you?   This chapter will explain the following. How do i amend my tax return The rules you must meet to qualify for the EIC. How do i amend my tax return How to figure the EIC. How do i amend my tax return Useful Items - You may want to see: Publication 596 Earned Income Credit (EIC) Form (and Instructions) Schedule EIC Earned Income Credit (Qualifying Child Information) 8862 Information To Claim Earned Income Credit After Disallowance Do You Qualify for the Credit? To qualify to claim the EIC, you must first meet all of the rules explained in Part A, Rules for Everyone . How do i amend my tax return Then you must meet the rules in Part B, Rules If You Have a Qualifying Child , or Part C, Rules If You Do Not Have a Qualifying Child . How do i amend my tax return There is one final rule you must meet in Part D, Figuring and Claiming the EIC . How do i amend my tax return You qualify for the credit if you meet all the rules in each part that applies to you. How do i amend my tax return If you have a qualifying child, the rules in Parts A, B, and D apply to you. How do i amend my tax return If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. How do i amend my tax return Table 36-1, Earned Income Credit in a Nutshell. How do i amend my tax return   Use Table 36–1 as a guide to Parts A, B, C, and D. How do i amend my tax return The table is a summary of all the rules in each part. How do i amend my tax return Do you have a qualifying child?   You have a qualifying child only if you have a child who meets the four tests described in Rule 8 and illustrated in Figure 36–1. How do i amend my tax return If Improper Claim Made in Prior Year If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. How do i amend my tax return You must also qualify to claim the EIC by meeting all the rules described in this chapter. How do i amend my tax return However, if your EIC was denied or reduced as a result of a math or clerical error, do not attach Form 8862 to your next tax return. How do i amend my tax return For example, if your arithmetic is incorrect, the IRS can correct it. How do i amend my tax return If you do not provide a correct social security number, the IRS can deny the EIC. How do i amend my tax return These kinds of errors are called math or clerical errors. How do i amend my tax return If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. How do i amend my tax return If your error was due to fraud, then you cannot claim the EIC for the next 10 years. How do i amend my tax return More information. How do i amend my tax return   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. How do i amend my tax return Part A. How do i amend my tax return Rules for Everyone This part of the chapter discusses Rules 1 through 7. How do i amend my tax return You must meet all seven rules to qualify for the earned income credit. How do i amend my tax return If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the chapter. How do i amend my tax return If you meet all seven rules in this part, then read either Part B or Part C (whichever applies) for more rules you must meet. How do i amend my tax return Rule 1. How do i amend my tax return Your AGI Must Be Less Than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. How do i amend my tax return Adjusted gross income (AGI). How do i amend my tax return   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). How do i amend my tax return If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. How do i amend my tax return Example. How do i amend my tax return Your AGI is $38,550, you are single, and you have one qualifying child. How do i amend my tax return You cannot claim the EIC because your AGI is not less than $37,870. How do i amend my tax return 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. How do i amend my tax return Community property. How do i amend my tax return   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. How do i amend my tax return This is different from the community property rules that apply under Rule 7 . How do i amend my tax return Rule 2. How do i amend my tax return 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). How do i amend my tax return Any qualifying child listed on Schedule EIC also must have a valid SSN. How do i amend my tax return (See Rule 8 if you have a qualifying child. How do i amend my tax return ) 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. How do i amend my tax return An example of a federally funded benefit is Medicaid. How do i amend my tax return 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. How do i amend my tax return S. How do i amend my tax return citizen or permanent resident, ask the SSA for a new social security card without the legend. How do i amend my tax return U. How do i amend my tax return S. How do i amend my tax return citizen. How do i amend my tax return   If you were a U. How do i amend my tax return S. How do i amend my tax return citizen when you received your SSN, you have a valid SSN. How do i amend my tax return Valid for work only with INS or DHS authorization. How do i amend my tax return   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. How do i amend my tax return SSN missing or incorrect. How do i amend my tax return   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. How do i amend my tax return Other taxpayer identification number. How do i amend my tax return   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). How do i amend my tax return ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. How do i amend my tax return No SSN. How do i amend my tax return   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). How do i amend my tax return You cannot claim the EIC. How do i amend my tax return Getting an SSN. How do i amend my tax return   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5, Application for a Social Security Card, with the SSA. How do i amend my tax return You can get Form SS-5 online at www. How do i amend my tax return socialsecurity. How do i amend my tax return gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. How do i amend my tax return Filing deadline approaching and still no SSN. How do i amend my tax return   If the filing deadline is approaching and you still do not have an SSN, you have two choices. How do i amend my tax return Request an automatic 6-month extension of time to file your return. How do i amend my tax return You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. How do i amend my tax return S. How do i amend my tax return Individual Income Tax Return. How do i amend my tax return For more information, see chapter 1 . How do i amend my tax return File the return on time without claiming the EIC. How do i amend my tax return After receiving the SSN, file an amended return (Form 1040X, Amended U. How do i amend my tax return S. How do i amend my tax return Individual Income Tax Return) claiming the EIC. How do i amend my tax return Attach a filled-in Schedule EIC if you have a qualifying child. How do i amend my tax return Table 36-1. How do i amend my tax return Earned Income Credit in a Nutshell First, you must meet all the rules in this column. How do i amend my tax return Second, you must meet all the rules in one of these columns, whichever applies. How do i amend my tax return Third, you must meet the rule in this column. How do i amend my tax return Part A. How do i amend my tax return  Rules for Everyone Part B. How do i amend my tax return  Rules If You Have a Qualifying Child Part C. How do i amend my tax return  Rules If You Do Not Have a Qualifying Child Part D. How do i amend my tax return  Figuring and Claiming the EIC 1. How do i amend my tax return 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. How do i amend my tax return 2. How do i amend my tax return You must have a valid social security number. How do i amend my tax return  3. How do i amend my tax return Your filing status cannot be “Married filing separately. How do i amend my tax return ” 4. How do i amend my tax return You must be a U. How do i amend my tax return S. How do i amend my tax return citizen or resident alien all year. How do i amend my tax return  5. How do i amend my tax return You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). How do i amend my tax return  6. How do i amend my tax return Your investment income must be $3,300 or less. How do i amend my tax return  7. How do i amend my tax return You must have earned income. How do i amend my tax return 8. How do i amend my tax return Your child must meet the relationship, age, residency, and joint return tests. How do i amend my tax return  9. How do i amend my tax return Your qualifying child cannot be used by more than one person to claim the EIC. How do i amend my tax return  10. How do i amend my tax return You cannot be a qualifying child of another person. How do i amend my tax return 11. How do i amend my tax return You must be at least age 25 but under age 65. How do i amend my tax return  12. How do i amend my tax return You cannot be the dependent of another person. How do i amend my tax return  13. How do i amend my tax return You cannot be a qualifying child of another person. How do i amend my tax return  14. How do i amend my tax return You must have lived in the United States more than half of the year. How do i amend my tax return 15. How do i amend my tax return 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. How do i amend my tax return Rule 3. How do i amend my tax return Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. How do i amend my tax return Your filing status cannot be “Married filing separately. How do i amend my tax return ” Spouse did not live with you. How do i amend my tax return   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. How do i amend my tax return In that case, you may be able to claim the EIC. How do i amend my tax return For detailed information about filing as head of household, see chapter 2 . How do i amend my tax return Rule 4. How do i amend my tax return You Must Be a U. How do i amend my tax return S. How do i amend my tax return 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. How do i amend my tax return You can use that filing status only if one spouse is a U. How do i amend my tax return S. How do i amend my tax return citizen or resident alien and you choose to treat the nonresident spouse as a U. How do i amend my tax return S. How do i amend my tax return resident. How do i amend my tax return If you make this choice, you and your spouse are taxed on your worldwide income. How do i amend my tax return 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). How do i amend my tax return If you need more information on making this choice, get Publication 519, U. How do i amend my tax return S. How do i amend my tax return Tax Guide for Aliens. How do i amend my tax return Rule 5. How do i amend my tax return 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. How do i amend my tax return You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. How do i amend my tax return U. How do i amend my tax return S. How do i amend my tax return possessions are not foreign countries. How do i amend my tax return See Publication 54, Tax Guide for U. How do i amend my tax return S. How do i amend my tax return Citizens and Resident Aliens Abroad, for more detailed information. How do i amend my tax return Rule 6. How do i amend my tax return 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. How do i amend my tax return If your investment income is more than $3,300, you cannot claim the credit. How do i amend my tax return For most people, investment income is the total of the following amounts. How do i amend my tax return Taxable interest (line 8a of Form 1040 or 1040A). How do i amend my tax return Tax-exempt interest (line 8b of Form 1040 or 1040A). How do i amend my tax return Dividend income (line 9a of Form 1040 or 1040A). How do i amend my tax return Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). How do i amend my tax return If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. How do i amend my tax return However, see Rule 6 in chapter 1 of Publication 596 if: You are filing Schedule E (Form 1040), Form 4797, or Form 8814, or You are reporting income from the rental of personal property on Form 1040, line 21. How do i amend my tax return Rule 7. How do i amend my tax return You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. How do i amend my tax return If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. How do i amend my tax return If you are an employee, earned income includes all the taxable income you get from your employer. How do i amend my tax return If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040. How do i amend my tax return Earned Income Earned income includes all of the following types of income. How do i amend my tax return Wages, salaries, tips, and other taxable employee pay. How do i amend my tax return Employee pay is earned income only if it is taxable. How do i amend my tax return Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. How do i amend my tax return But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. How do i amend my tax return Net earnings from self-employment. How do i amend my tax return Gross income received as a statutory employee. How do i amend my tax return Wages, salaries, and tips. How do i amend my tax return   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. How do i amend my tax return You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). How do i amend my tax return Nontaxable combat pay election. How do i amend my tax return   You can elect to include your nontaxable combat pay in earned income for the earned income credit. How do i amend my tax return Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. How do i amend my tax return Figure the credit with and without your nontaxable combat pay before making the election. How do i amend my tax return   If you make the election, you must include in earned income all nontaxable combat pay you received. How do i amend my tax return If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. How do i amend my tax return In other words, if one of you makes the election, the other one can also make it but does not have to. How do i amend my tax return   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. How do i amend my tax return ” Self-employed persons and statutory employees. How do i amend my tax return   If you are self-employed or received income as a statutory employee, you must use the Form 1040 instructions to see if you qualify to get the EIC. How do i amend my tax return 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. How do i amend my tax return Each approved form exempts certain income from social security taxes. How do i amend my tax return Each form is discussed here in terms of what is or is not earned income for the EIC. How do i amend my tax return Form 4361. How do i amend my tax return   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. How do i amend my tax return This includes wages, salaries, tips, and other taxable employee compensation. How do i amend my tax return A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. How do i amend my tax return Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. How do i amend my tax return Examples include fees for performing marriages and honoraria for delivering speeches. How do i amend my tax return Form 4029. How do i amend my tax return   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. How do i amend my tax return However, amounts you received as a self-employed individual do not count as earned income. How do i amend my tax return Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. How do i amend my tax return 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. How do i amend my tax return Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. How do i amend my tax return You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. How do i amend my tax return Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. How do i amend my tax return Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). How do i amend my tax return Disability insurance payments. How do i amend my tax return   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. How do i amend my tax return It does not matter whether you have reached minimum retirement age. How do i amend my tax return If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. How do i amend my tax return ” 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. How do i amend my tax return Do not include any of these items in your earned income. How do i amend my tax return Earnings while an inmate. How do i amend my tax return   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. How do i amend my tax return This includes amounts for work performed while in a work release program or while in a halfway house. How do i amend my tax return Workfare payments. How do i amend my tax return   Nontaxable workfare payments are not earned income for the EIC. How do i amend my tax return These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if private sector employment is not available, or (2) community service program activities. How do i amend my tax return Community property. How do i amend my tax return   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. How do i amend my tax return That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. How do i amend my tax return 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. How do i amend my tax return Nevada, Washington, and California domestic partners. How do i amend my tax return   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. How do i amend my tax return Your earned income for the EIC does not include any amount earned by your partner. How do i amend my tax return Your earned income includes the entire amount you earned. How do i amend my tax return For details, see Publication 555. How do i amend my tax return Conservation Reserve Program (CRP) payments. How do i amend my tax return   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. How do i amend my tax return Nontaxable military pay. How do i amend my tax return   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. How do i amend my tax return Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). How do i amend my tax return See Publication 3, Armed Forces' Tax Guide, for more information. How do i amend my tax return    Combat pay. How do i amend my tax return You can elect to include your nontaxable combat pay in earned income for the EIC. How do i amend my tax return See Nontaxable combat pay election, earlier. How do i amend my tax return Part B. How do i amend my tax return Rules If You Have a Qualifying Child If you have met all of the rules in Part A , read Part B to see if you have a qualifying child. How do i amend my tax return Part B discusses Rules 8 through 10. How do i amend my tax return You must meet all three of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit with a qualifying child. How do i amend my tax return You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. How do i amend my tax return (You cannot file Form 1040EZ. How do i amend my tax return ) You also must complete Schedule EIC and attach it to your return. How do i amend my tax return If you meet all the rules in Part A and this part, read Part D to find out what to do next. How do i amend my tax return If you do not meet Rule 8, you do not have a qualifying child. How do i amend my tax return Read Part C to find out if you can get the earned income credit without a qualifying child. How do i amend my tax return Rule 8. How do i amend my tax return Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. How do i amend my tax return The four tests are: Relationship, Age, Residency, and Joint return. How do i amend my tax return The four tests are illustrated in Figure 36–1. How do i amend my tax return The paragraphs that follow contain more information about each test. How do i amend my tax return 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). How do i amend my tax return The following definitions clarify the relationship test. How do i amend my tax return Adopted child. How do i amend my tax return   An adopted child is always treated as your own child. How do i amend my tax return The term “adopted child” includes a child who was lawfully placed with you for legal adoption. How do i amend my tax return Foster child. How do i amend my tax return   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. How do i amend my tax return An authorized placement agency includes a state or local government agency. How do i amend my tax return It also includes a tax-exempt organization licensed by a state. How do i amend my tax return In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. How do i amend my tax return Example. How do i amend my tax return 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. How do i amend my tax return Debbie is your foster child. How do i amend my tax return 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. How do i amend my tax return    The following examples and definitions clarify the age test. How do i amend my tax return Example 1—child not under age 19. How do i amend my tax return Your son turned 19 on December 10. How do i amend my tax return 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. How do i amend my tax return Example 2—child not younger than you or your spouse. How do i amend my tax return Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. How do i amend my tax return He is not disabled. How do i amend my tax return Both you and your spouse are 21 years old and you file a joint return. How do i amend my tax return Your brother is not your qualifying child because he is not younger than you or your spouse. How do i amend my tax return Example 3—child younger than your spouse but not younger than you. How do i amend my tax return The facts are the same as in Example 2 except that your spouse is 25 years old. How do i amend my tax return Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. How do i amend my tax return Student defined. How do i amend my tax return   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. How do i amend my tax return The 5 calendar months need not be consecutive. How do i amend my tax return   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. How do i amend my tax return School defined. How do i amend my tax return   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. How do i amend my tax return However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. How do i amend my tax return Vocational high school students. How do i amend my tax return   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. How do i amend my tax return Permanently and totally disabled. How do i amend my tax return   Your child is permanently and totally disabled if both of the following apply. How do i amend my tax return He or she cannot engage in any substantial gainful activity because of a physical or mental condition. How do i amend my tax return A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. How do i amend my tax return Residency Test Your child must have lived with you in the United States for more than half of 2013. How do i amend my tax return The following definitions clarify the residency test. How do i amend my tax return United States. How do i amend my tax return   This means the 50 states and the District of Columbia. How do i amend my tax return It does not include Puerto Rico or U. How do i amend my tax return S. How do i amend my tax return possessions such as Guam. How do i amend my tax return Homeless shelter. How do i amend my tax return   Your home can be any location where you regularly live. How do i amend my tax return You do not need a traditional home. How do i amend my tax return 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. How do i amend my tax return Military personnel stationed outside the United States. How do i amend my tax return    U. How do i amend my tax return S. How do i amend my tax return 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. How do i amend my tax return Figure 36-1. How do i amend my tax return Tests for Qualifying Child Please click here for the text description of the image. How do i amend my tax return Qualifying child Extended active duty. How do i amend my tax return   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. How do i amend my tax return 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. How do i amend my tax return Birth or death of a child. How do i amend my tax return   A child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. How do i amend my tax return Temporary absences. How do i amend my tax return   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. How do i amend my tax return Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. How do i amend my tax return Kidnapped child. How do i amend my tax return    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. How do i amend my tax return The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or your child's family. How do i amend my tax return This treatment applies for all years until the child is returned. How do i amend my tax return 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. How do i amend my tax return   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. How do i amend my tax return Joint Return Test To meet this test, the child cannot file a joint return for the year. How do i amend my tax return Exception. How do i amend my tax return   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. How do i amend my tax return Example 1—child files joint return. How do i amend my tax return You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. How do i amend my tax return He earned $25,000 for the year. How do i amend my tax return The couple files a joint return. How do i amend my tax return Because your daughter and her husband filed a joint return, she is not your qualifying child. How do i amend my tax return Example 2—child files joint return only to claim a refund of withheld tax. How do i amend my tax return Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. How do i amend my tax return They do not have a child. How do i amend my tax return Neither is required to file a tax return. How do i amend my tax return Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. How do i amend my tax return The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. How do i amend my tax return Example 3—child files joint return to claim American opportunity credit. How do i amend my tax return The facts are the same as in Example 2 except no taxes were taken out of your son's pay. How do i amend my tax return 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. How do i amend my tax return Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. How do i amend my tax return The exception to the joint return test does not apply, so your son is not your qualifying child. How do i amend my tax return Married child. How do i amend my tax return   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. How do i amend my tax return Social security number. How do i amend my tax return   The qualifying child must have a valid social security number (SSN) unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. How do i amend my tax return You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), which is issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. How do i amend my tax return   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. How do i amend my tax return For more information about SSNs, see Rule 2 . How do i amend my tax return Rule 9. How do i amend my tax return 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. How do i amend my tax return However, only one of these persons can actually treat the child as a qualifying child. How do i amend my tax return 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). How do i amend my tax return The exemption for the child. How do i amend my tax return The child tax credit. How do i amend my tax return Head of household filing status. How do i amend my tax return The credit for child and dependent care expenses. How do i amend my tax return The exclusion for dependent care benefits. How do i amend my tax return The EIC. How do i amend my tax return The other person cannot take any of these benefits based on this qualifying child. How do i amend my tax return In other words, you and the other person cannot agree to divide these tax benefits between you. How do i amend my tax return The other person cannot take any of these tax benefits unless he or she has a different qualifying child. How do i amend my tax return The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. How do i amend my tax return However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. How do i amend my tax return Tiebreaker rules. How do i amend my tax return   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. How do i amend my tax return If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. How do i amend my tax return 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. How do i amend my tax return 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. How do i amend my tax return 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. How do i amend my tax return 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. How do i amend my tax return 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. How do i amend my tax return 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. How do i amend my tax return See Example 8 . How do i amend my tax return   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. How do i amend my tax return See Examples 1 through 13 . How do i amend my tax return   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in Part C for people who do not have a qualifying child. How do i amend my tax return If the other person cannot claim the EIC. How do i amend my tax return   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. How do i amend my tax return See Examples 6 and 7 . How do i amend my tax return 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. How do i amend my tax return Examples. How do i amend my tax return The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. How do i amend my tax return Example 1. How do i amend my tax return You and your 2-year-old son Jimmy lived with your mother all year. How do i amend my tax return You are 25 years old, unmarried, and your AGI is $9,000. How do i amend my tax return Your only income was $9,000 from a part-time job. How do i amend my tax return Your mother's only income was $20,000 from her job, and her AGI is $20,000. How do i amend my tax return Jimmy's father did not live with you or Jimmy. How do i amend my tax return The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. How do i amend my tax return 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. How do i amend my tax return However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier for which that person qualifies). How do i amend my tax return He is not a qualifying child of anyone else, including his father. How do i amend my tax return 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). How do i amend my tax return Example 2. How do i amend my tax return The facts are the same as in Example 1 except your AGI is $25,000. How do i amend my tax return Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. How do i amend my tax return Only you can claim him. How do i amend my tax return Example 3. How do i amend my tax return The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. How do i amend my tax return 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. How do i amend my tax return 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. How do i amend my tax return Example 4. How do i amend my tax return 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. How do i amend my tax return Only one of you can claim each child. How do i amend my tax return However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. How do i amend my tax return For example, if you claim one child, your mother can claim the other two. How do i amend my tax return Example 5. How do i amend my tax return The facts are the same as in Example 1 except that you are only 18 years old. How do i amend my tax return This means you are a qualifying child of your mother. How do i amend my tax return Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. How do i amend my tax return Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. How do i amend my tax return 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. How do i amend my tax return Example 6. How do i amend my tax return The facts are the same as in Example 1 except that your mother earned $50,000 from her job. How do i amend my tax return Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. How do i amend my tax return Example 7. How do i amend my tax return The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. How do i amend my tax return Your earned income is too high for you to claim the EIC. How do i amend my tax return But your mother cannot claim the EIC either, because her AGI is not higher than yours. How do i amend my tax return Example 8. How do i amend my tax return The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have an AGI of $30,000 on a joint return. How do i amend my tax return 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. How do i amend my tax return 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. How do i amend my tax return In other words, each parent's AGI can be treated as $15,000. How do i amend my tax return Example 9. How do i amend my tax return You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. How do i amend my tax return In August and September, Joey lived with you. How do i amend my tax return For the rest of the year, Joey lived with your husband, who is Joey's father. How do i amend my tax return 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. How do i amend my tax return 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. How do i amend my tax return You and your husband will file separate returns. How do i amend my tax return Your husband agrees to let you treat Joey as a qualifying child. How do i amend my tax return 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. How do i amend my tax return However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. How do i amend my tax return See Rule 3 . How do i amend my tax return Example 10. How do i amend my tax return The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. How do i amend my tax return In this case, only your husband will be allowed to treat Joey as a qualifying child. How do i amend my tax return This is because, during 2013, the boy lived with him longer than with you. How do i amend my tax return You cannot claim the EIC (either with or without a qualifying child). How do i amend my tax return 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. How do i amend my tax return See Rule 3 . How do i amend my tax return Example 11. How do i amend my tax return You, your 5-year-old son and your son's father lived together all year. How do i amend my tax return You and your son's father are not married. How do i amend my tax return 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. How do i amend my tax return Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. How do i amend my tax return Neither of you had any other income. How do i amend my tax return Your son's father agrees to let you treat the child as a qualifying child. How do i amend my tax return 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. How do i amend my tax return Example 12. How do i amend my tax return 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. How do i amend my tax return In this case, only your son's father will be allowed to treat your son as a qualifying child. How do i amend my tax return This is because his AGI, $14,000, is more than your AGI, $12,000. How do i amend my tax return You cannot claim the EIC (either with or without a qualifying child). How do i amend my tax return Example 13. How do i amend my tax return You and your 7-year-old niece, your sister's child, lived with your mother all year. How do i amend my tax return You are 25 years old, and your AGI is $9,300. How do i amend my tax return Your only income was from a part-time job. How do i amend my tax return Your mother's AGI is $15,000. How do i amend my tax return Her only income was from her job. How do i amend my tax return Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. How do i amend my tax return 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. How do i amend my tax return However, only your mother can treat her as a qualifying child. How do i amend my tax return This is because your mother's AGI, $15,000, is more than your AGI, $9,300. How do i amend my tax return Special rule for divorced or separated parents (or parents who live apart). How do i amend my tax return   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. How do i amend my tax return The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of 2013, whether or not they are or were married. How do i amend my tax return The child received over half of his or her support for the year from the parents. How do i amend my tax return The child is in the custody of one or both parents for more than half of 2013. How do i amend my tax return Either of the following statements is true. How do i amend my tax return 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. How do i amend my tax return 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. How do i amend my tax return 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. How do i amend my tax return  For details, see chapter 3. How do i amend my tax return Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. How do i amend my tax return Applying Rule 9 to divorced or separated parents (or parents who live apart). How do i amend my tax return   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. How do i amend my tax return 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. How do i amend my tax return 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. How do i amend my tax return Example 1. How do i amend my tax return You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. How do i amend my tax return Your AGI is $10,000. How do i amend my tax return Your mother’s AGI is $25,000. How do i amend my tax return Your son's father did not live with you or your son. How do i amend my tax return Under the special rule for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. How do i amend my tax return 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. How do i amend my tax return You and your mother did not have any child care expenses or dependent care benefits. How do i amend my tax return 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. How do i amend my tax return Example 2. How do i amend my tax return The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. How do i amend my tax return Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. How do i amend my tax return Example 3. How do i amend my tax return 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. How do i amend my tax return Your mother also claims him as a qualifying child for head of household filing status. How do i amend my tax return You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. How do i amend my tax return The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. How do i amend my tax return Rule 10. How do i amend my tax return You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. How do i amend my tax return ) if all of the following statements are true. How do i amend my tax return You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. How do i amend my tax return Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). How do i amend my tax return 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. How do i amend my tax return You lived with that person in the United States for more than half of the year. How do i amend my tax return 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). How do i amend my tax return For more details about the tests to be a qualifying child, see Rule 8 . How do i amend my tax return If you are a qualifying child of another taxpayer, you cannot claim the EIC. How do i amend my tax return 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. How do i amend my tax return Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). How do i amend my tax return Example. How do i amend my tax return You and your daughter lived with your mother all year. How do i amend my tax return You are 22 years old, unmarried, and attended a trade school full time. How do i amend my tax return You had a part-time job and earned $5,700. How do i amend my tax return You had no other income. How do i amend my tax return Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. How do i amend my tax return She can claim the EIC if she meets all the other requirements. How do i amend my tax return Because you are your mother's qualifying child, you cannot claim the EIC. How do i amend my tax return This is so even if your mother cannot or does not claim the EIC. How do i amend my tax return Child of person not required to file a return. How do i amend my tax return   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. How do i amend my tax return Example. How do i amend my tax return 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. How do i amend my tax return As a result, you are not your mother's qualifying child. How do i amend my tax return You can claim the EIC if you meet all the other requirements to do so. How do i amend my tax return   See Rule 10 in Publication 596 for additional examples. How do i amend my tax return Part C. How do i amend my tax return Rules If You Do Not Have a Qualifying Child Read this part if you: Do not have a qualifying child, and Have met all the rules in Part A . How do i amend my tax return  Part C discusses Rules 11 through 14. How do i amend my tax return You must meet all four of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit without a qualifying child. How do i amend my tax return If you have a qualifying child, the rules in this part do not apply to you. How do i amend my tax return You can claim the credit only if you meet all the rules in Parts A, B, and D. How do i amend my tax return See Rule 8 to find out if you have a qualifying child. How do i amend my tax return Rule 11. How do i amend my tax return 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. How do i amend my tax return 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. How do i amend my tax return It does not matter which spouse meets the age test, as long as one of the spouses does. How do i amend my tax return You meet the age test if you were born after December 31, 1948, and before January 2, 1989. How do i amend my tax return 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. How do i amend my tax return If neither you nor your spouse meets the age test, you cannot claim the EIC. How do i amend my tax return Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How do i amend my tax return Death of spouse. How do i amend my tax return   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. How do i amend my tax return Example 1. How do i amend my tax return You are age 28 and unmarried. How do i amend my tax return You meet the age test. How do i amend my tax return Example 2—spouse meets age test. How do i amend my tax return You are married and filing a joint return. How do i amend my tax return You are age 23 and your spouse is age 27. How do i amend my tax return You meet the age test because your spouse is at least age 25 but under age 65. How do i amend my tax return Example 3—spouse dies in 2013. How do i amend my tax return You are married and filing a joint return with your spouse who died in August 2013. How do i amend my tax return You are age 67. How do i amend my tax return Your spouse would have become age 65 in November 2013. How do i amend my tax return Because your spouse was under age 65 when she died, you meet the age test. How do i amend my tax return Rule 12. How do i amend my tax return 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. How do i amend my tax return 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. How do i amend my tax return If you are not sure whether someone else can claim you (or your spouse, if filing a joint return) as a dependent, read the rules for claiming a dependent in chapter 3. How do i amend my tax return If someone else can claim you (or your spouse, if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit. How do i amend my tax return Example 1. How do i amend my tax return In 2013, you were age 25, single, and living at home with your parents. How do i amend my tax return You worked and were not a student. How do i amend my tax return You earned $7,500. How do i amend my tax return Your parents cannot claim you as a dependent. How do i amend my tax return 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. How do i amend my tax return You meet this rule. How do i amend my tax return You can claim the EIC if you meet all the other requirements. How do i amend my tax return Example 2. How do i amend my tax return The facts are the same as in Example 1 , except that you earned $2,000. How do i amend my tax return Your parents can claim you as a dependent but decide not to. How do i amend my tax return You do not meet this rule. How do i amend my tax return You cannot claim the credit because your parents could have claimed you as a dependent. How do i amend my tax return Joint returns. How do i amend my tax return   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. How do i amend my tax return   However, another person may be able to claim you as a dependent if you and your spouse file a joint return only to get a refund of income tax withheld or estimated tax paid. How do i amend my tax return But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. How do i amend my tax return Example 1. How do i amend my tax return You are 26 years old. How do i amend my tax return You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. How do i amend my tax return Neither you nor your wife is required to file a tax return. How do i amend my tax return You do not have a child. How do i amend my tax return Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. How do i amend my tax return Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. How do i amend my tax return They can claim exemptions for you and your wife if all the other tests to do so are met. How do i amend my tax return Example 2. How do i amend my tax return The facts are the same as in Example 1 except no taxes were taken out of your pay. How do i amend my tax return 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. How do i amend my tax return Because claiming the EIC is your reason for filing the return, you are not filing it only to get a refund of income tax withheld or estimated tax paid. How do i amend my tax return Your parents cannot claim an exemption for either you or your wife. How do i amend my tax return Rule 13. How do i amend my tax return You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. How do i amend my tax return ) if all of the following statements are true. How do i amend my tax return You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. How do i amend my tax return Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). How do i amend my tax return You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student (as defined in Rule 8 ), and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. How do i amend my tax return You lived with that person in the United States for more than half of the year. How do i amend my tax return 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). How do i amend my tax return For more details about the tests to be a qualifying child, see Rule 8 . How do i amend my tax return If you are a qualifying child of another taxpayer, you cannot claim the EIC. How do i amend my tax return 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. How do i amend my tax return Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How do i amend my tax return Example. How do i amend my tax return You lived with your mother all year. How do i amend my tax return You are age 26, unmarried, and permanently and totally disabled. How do i amend my tax return Your only income was from a community center where you went three days a week to answer telephones. How do i amend my tax return You earned $5,000 for the year and provided more than half of your own support. How do i amend my tax return Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. How do i amend my tax return She can claim the EIC if she meets all the other requirements. How do i amend my tax return Because you are a qualifying child of your mother, you cannot claim the EIC. How do i amend my tax return This is so even if your mother cannot or does not claim the EIC. How do i amend my tax return Joint returns. How do i amend my tax return   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. How do i amend my tax return   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return for the year only to get a refund of income tax withheld or estimated tax paid. How do i amend my tax return But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. How do i amend my tax return Child of person not required to file a return. How do i amend my tax return   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. How do i amend my tax return Example. How do i amend my tax return You lived all year with your father. How do i amend my tax return You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. How do i amend my tax return You have no other income, no children, and provided more than half of your own support. How do i amend my tax return Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. How do i amend my tax return As a result, you are not your father's qualifying child. How do i amend my tax return You can claim the EIC if you meet all the other requirements to do so. How do i amend my tax return   See Rule 13 in Publication 596 for additional examples. How do i amend my tax return Rule 14. How do i amend my tax return 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. How do i amend my tax return If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How do i amend my tax return United States. How do i amend my tax return   This means the 50 states and the District of Columbia. How do i amend my tax return It does not include Puerto Rico or U. How do i amend my tax return S. How do i amend my tax return possessions such as Guam. How do i amend my tax return Homeless shelter. How do i amend my tax return   Your home can be any location where you regularly live. How do i amend my tax return You do not need a traditional home. How do i amend my tax return If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. How do i amend my tax return Military personnel stationed outside the United States. How do i amend my tax return   U. How do i amend my tax return S. How do i amend my tax return military personnel stationed outside the United States on extended active duty (defined in Rule 8 ) are considered to live in the United States during that duty period for purposes of the EIC. How do i amend my tax return Part D. How do i amend my tax return Figuring and Claiming the EIC Read this part if you have met all the rules in Parts A and B, or all the rules in Parts A and C. How do i amend my tax return Part D discusses Rule 15 . How do i amend my tax return You must meet this rule, in addition to the rules in Parts A and B , or Parts A and C , to qualify for the earned income credit. How do i amend my tax return This part of the chapter also explains how to figure the amount of your credit. How do i amend my tax return You have two choices. How do i amend my tax return Have the IRS figure the EIC for you. How do i amend my tax return If you want to do this, see IRS Will Figure the EIC for You . How do i amend my tax return Figure the EIC yourself. How do i amend my tax return If you want to do this, see How To Figure the EIC Yourself . How do i amend my tax return Rule 15. How do i amend my tax return 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. How do i amend my tax return Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. How do i amend my tax return Employee pay is earned income only if it is taxable. How do i amend my tax return Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. How do i amend my tax return But there is an exception for nontaxable combat pay, which you can choose to include in earned income. How do i amend my tax return Earned income is explained in detail in Rule 7 . How do i amend my tax return Figuring earned income. How do i amend my tax return   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. How do i amend my tax return   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. How do i amend my tax return   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). How do i amend my tax return You will then reduce that amount by any amount included on that line and described in the following list: Scholarship or fellowship grants not reported on a Form W-2, Inmate's income, and Pension or annuity from deferred compensation plans. How do i amend my tax return Scholarship or fellowship grants not reported on a Form W-2. How do i amend my tax return   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. How do i amend my tax return Inmate's income. How do i amend my tax return   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. How do i amend my tax return This includes amounts received for work performed while in a work release program or while in a halfway house. How do i amend my tax return 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). How do i amend my tax return Pension or annuity from deferred compensation plans. How do i amend my tax return   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. How do i amend my tax return 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). How do i amend my tax return This amount may be reported in box 11 of your Form W-2. How do i amend my tax return If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. How do i amend my tax return Clergy. How do i amend my tax return   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result in the first space of the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b. How do i amend my tax return Put “Clergy” on the dotted line next to line 64a (Form 1040). How do i amend my tax return Church employees. How do i amend my tax return    A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. How do i amend my tax return If you received wages as a