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Irs Gov

Amended Tax Return 1098 TFile A Free Tax Extension Online1040nrState Tax Return Free Filing1040ez Instructions 2012Download Irs Form 1040xFree Taxes2011 Tax Form 88891040ez 2012State Income Tax FilingH&r Block Ez FormIrs 1040x InstructionsHr Block ComState Income Tax Return FormsFree File Free 1040 Tax ReturnIrs Gov Free FileIrs Gov File 2009 TaxesWhere Can I File My 2012 Taxes For FreeEz File Tax ReturnFree File 2012 Taxes OnlineVita TaxHow Do I File An Amended Tax Return For 2011Filing Tax Return1040x Amendment FormState Income Tax Form 2012Free File 1040ez FormCan I File My 2011 Taxes OnlineFree File State Return Only2011 Taxes Free Online1040ez Form For 2012Amendment Tax ReturnIrs Gov FormsMilitary Turbo Tax2011 1040 Tax FormsTax Preparation OnlineDo Military Pay State TaxesIrsIrs Forms 1040 EzHow To Amend My 2012 Tax ReturnTax Form 2010

Irs Gov

Irs gov Index A Abandonment of home, Abandonment. Irs gov Absence, temporary, Temporary absence. Irs gov Abstract fees, Settlement fees or closing costs. Irs gov Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. Irs gov Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Irs gov Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Irs gov Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. Irs gov Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. Irs gov Architect's fees, Construction. Irs gov Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Irs gov Assistance (see Tax help) B Back interest, Settlement fees or closing costs. Irs gov Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. Irs gov Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Irs gov C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. Irs gov Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. Irs gov Commissions, Selling expenses. Irs gov , Settlement fees or closing costs. Irs gov Community property Basis determination, Community property. Irs gov Condemnation Gain exclusion, Home destroyed or condemned. Irs gov Ownership and use test when previous home condemned, Previous home destroyed or condemned. Irs gov Condominiums As main home, Main Home Basis determination, Condominium. Irs gov Construction costs, Construction. Irs gov Built by you, Built by you. Irs gov Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. Irs gov Ownership and use tests, Cooperative apartment. Irs gov Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. Irs gov D Date of sale, Date of sale. Irs gov Death Sale due to, Specific event safe harbors. Irs gov Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. Irs gov Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. Irs gov Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. Irs gov Ownership and use test when previous home destroyed, Previous home destroyed or condemned. Irs gov Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. Irs gov Disasters, Specific event safe harbors. Irs gov Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. Irs gov Home transferred to spouse, Transfer to spouse. Irs gov Ownership and use tests, Home transferred from spouse. Irs gov Sale due to, Specific event safe harbors. Irs gov Transfers after July 18, 1984, Transfers after July 18, 1984. Irs gov Transfers before July 19, 1984, Transfers before July 19, 1984. Irs gov Use of home after divorce, Use of home after divorce. Irs gov Doctor's recommendation for sale, Doctor's recommendation safe harbor. Irs gov E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. Irs gov Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. Irs gov Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. Irs gov F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. Irs gov Fire insurance premiums, Settlement fees or closing costs. Irs gov Foreclosure, Foreclosure or repossession. Irs gov Foreign Service, Foreign Service member. Irs gov Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Irs gov Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. Irs gov Form 1040, Schedule A Real estate taxes, Real estate taxes. Irs gov Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. Irs gov , Form 1099-S. Irs gov , Form 1099-S. Irs gov Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. Irs gov Form 8828 Recapture tax, How to figure and report the recapture. Irs gov Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). Irs gov NIIT, Net Investment Income Tax (NIIT). Irs gov Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. Irs gov Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. Irs gov Loss on sale, Loss on sale. Irs gov Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. Irs gov Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Irs gov Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Irs gov Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Irs gov Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Irs gov Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. Irs gov H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. Irs gov Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. Irs gov Charges for, Settlement fees or closing costs. Irs gov Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). Irs gov Inheritance Home received as, Home acquired from a decedent who died before or after 2010. Irs gov Installment sales, Installment sale. Irs gov Involuntary conversion, Specific event safe harbors. Irs gov ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). Irs gov J Joint owners not married, Joint owners not married. Irs gov Joint returns, Jointly owned home. Irs gov Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. Irs gov Sale of vacant land, Vacant land. Irs gov Legal fees, Selling expenses. Irs gov , Settlement fees or closing costs. Irs gov , Construction. Irs gov Legal separation Sale due to, Specific event safe harbors. Irs gov Like-kind exchange, Sale of home acquired in a like-kind exchange. Irs gov Living expenses, Reasonable basic living expenses. Irs gov Loan assumption fees, Settlement fees or closing costs. Irs gov Loan placement fees, Selling expenses. Irs gov Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. Irs gov Property used partly as, Property used partly as your main home. Irs gov , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. Irs gov Mortgage fees, Settlement fees or closing costs. Irs gov Mortgage insurance premiums, Settlement fees or closing costs. Irs gov Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. Irs gov Moving expense, Settlement fees or closing costs. Irs gov Multiple births Sale due to, Specific event safe harbors. Irs gov N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. Irs gov O Option to buy home, Option to buy. Irs gov Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. Irs gov P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. Irs gov Points, Selling expenses. Irs gov Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. Irs gov Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. Irs gov , Real estate taxes. Irs gov Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. Irs gov Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. Irs gov Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. Irs gov Relatives Sale of home to, Exception for sales to related persons. Irs gov Remainder interest Sale of, Sale of remainder interest. Irs gov Remodeling, Improvements. Irs gov , Exception. Irs gov (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Irs gov Before closing, by buyer, Settlement fees or closing costs. Irs gov Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. Irs gov , Improvements. Irs gov , Repairs. Irs gov (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. Irs gov Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. Irs gov Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. Irs gov Doctor's recommendation for sale, Doctor's recommendation safe harbor. Irs gov Unforeseeable events, Specific event safe harbors. Irs gov Sales commissions, Selling expenses. Irs gov , Settlement fees or closing costs. Irs gov Sales to related persons, Exception for sales to related persons. Irs gov Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. Irs gov Seller-financed mortgages, Seller-financed mortgage. Irs gov Seller-paid points, Seller-paid points. Irs gov Selling expenses, Selling expenses. Irs gov Selling price, Selling Price Separate returns, Separate returns. Irs gov Settlement fees, Settlement fees or closing costs. Irs gov Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. Irs gov Surviving spouse Basis determination, Surviving spouse. Irs gov Ownership and use tests, Sale of main home by surviving spouse. Irs gov T Tax help, How To Get Tax Help Temporary absence, Temporary absence. Irs gov Temporary housing, Temporary housing. Irs gov Title insurance, Settlement fees or closing costs. Irs gov Title search fees, Settlement fees or closing costs. Irs gov Trading homes, Trading (exchanging) homes. Irs gov , Home received as trade. Irs gov Transfer taxes, Settlement fees or closing costs. Irs gov , Transfer taxes. Irs gov Transfer to spouse, Transfer to spouse. Irs gov After July 18, 1984, Transfers after July 18, 1984. Irs gov Before July 19, 1984, Transfers before July 19, 1984. Irs gov TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. Irs gov Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. Irs gov Utilities Charges for installing, Settlement fees or closing costs. Irs gov Charges related to occupancy of house before closing, Settlement fees or closing costs. Irs gov Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. Irs gov V Vacant land Sale of, Vacant land. Irs gov W Worksheets, Worksheets. Irs gov Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. Irs gov Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Irs gov Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Irs gov Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. Irs gov Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Irs gov Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Irs gov Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Irs gov Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Irs gov Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. Irs gov Reduced Maximum Exclusion Prev  Up     Home   More Online Publications

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What to Bring to Your Local VITA or TCE Site

  • Proof of identification (photo ID)
     
  • Social Security cards for you, your spouse and dependents or a Social Security number verification letter issued by the Social Security Administration
     
  • An Individual Taxpayer Identification Number (ITIN) assignment letter may be substituted for you, your spouse and your dependents if you do not have a Social Security number
     
  • Proof of foreign status, if applying for an ITIN
     
  • Birth dates for you, your spouse and dependents on the tax return
     
  • Wage and earning statements (Form W-2, W-2G, 1099-R,1099-Misc) from all employers
     
  • Interest and dividend statements from banks (Forms 1099)
     
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  • Proof of bank account routing and account numbers for direct deposit such as a blank check
     
  • To file taxes electronically on a married-filing-joint tax return, both spouses must be present to sign the required forms
     
  • Total paid for daycare provider and the daycare provider's tax identifying number such as their Social Security number or business Employer Identification Number
Page Last Reviewed or Updated: 25-Mar-2014

The Irs Gov

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