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State tax forms free Publication 584 - Main Content Table of Contents LossesCost or other basis. State tax forms free Fair market value. State tax forms free Exception for personal-use real property. State tax forms free More information. State tax forms free Comments and SuggestionsOrdering forms and publications. State tax forms free Tax questions. State tax forms free How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). State tax forms free Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. State tax forms free However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. State tax forms free Any reimbursement you receive will reduce the loss. State tax forms free If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. State tax forms free Amount of loss. State tax forms free   You figure the amount of your loss using the following steps. State tax forms free Determine your cost or other basis in the property before the casualty or theft. State tax forms free Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. State tax forms free (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. State tax forms free ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. State tax forms free Apply the deduction limits, discussed later, to determine the amount of your deductible loss. State tax forms free Cost or other basis. State tax forms free   Cost or other basis usually means original cost plus improvements. State tax forms free If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. State tax forms free If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. State tax forms free Fair market value. State tax forms free   FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. State tax forms free When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. State tax forms free Separate computations. State tax forms free   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. State tax forms free Then combine the losses to determine the total loss from that casualty or theft. State tax forms free Exception for personal-use real property. State tax forms free   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. State tax forms free Figure the loss using the smaller of the following. State tax forms free The decrease in FMV of the entire property. State tax forms free The adjusted basis of the entire property. State tax forms free Deduction limits. State tax forms free   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. State tax forms free You do this on Form 4684, section A. State tax forms free If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. State tax forms free You must reduce each casualty or theft loss by $100 ($100 rule). State tax forms free You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). State tax forms free More information. State tax forms free   For more information about the deduction limits, see Publication 547. State tax forms free When your loss is deductible. State tax forms free   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. State tax forms free You can generally deduct a theft loss only in the year you discovered your property was stolen. State tax forms free However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. State tax forms free For details, see Disaster Area Losses in Publication 547. State tax forms free Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. State tax forms free You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. State tax forms free NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. State tax forms free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax forms free You can email us at taxforms@irs. State tax forms free gov. State tax forms free Please put “Publications Comment” on the subject line. State tax forms free You can also send us comments from www. State tax forms free irs. State tax forms free gov/formspubs. State tax forms free Select “Comment on Tax Forms and Publications” under “Information about. State tax forms free ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State tax forms free Ordering forms and publications. State tax forms free   Visit www. State tax forms free irs. State tax forms free gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. State tax forms free Internal Revenue Service 1201 N. State tax forms free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax forms free   If you have a tax question, check the information available on IRS. State tax forms free gov or call 1-800-829-1040. State tax forms free We cannot answer tax questions sent to either of the above addresses. State tax forms free How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. State tax forms free By selecting the method that is best for you, you will have quick and easy access to tax help. State tax forms free Free help with your return. State tax forms free   Free help in preparing your return is available nationwide from IRS-certified volunteers. State tax forms free The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. State tax forms free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. State tax forms free To find the nearest VITA or TCE site, visit IRS. State tax forms free gov or call 1-800-906-9887 or 1-800-829-1040. State tax forms free   As part of the TCE program, AARP offers the Tax-Aide counseling program. State tax forms free To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. State tax forms free aarp. State tax forms free org/money/taxaide. State tax forms free   For more information on these programs, go to IRS. State tax forms free gov and enter keyword “VITA” in the upper right-hand corner. State tax forms free Internet. State tax forms free You can access the IRS website at IRS. State tax forms free gov 24 hours a day, 7 days a week to: E-file your return. State tax forms free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. State tax forms free Check the status of your 2011 refund. State tax forms free Go to IRS. State tax forms free gov and click on Where's My Refund. State tax forms free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. State tax forms free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). State tax forms free Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. State tax forms free Download forms, including talking tax forms, instructions, and publications. State tax forms free Order IRS products online. State tax forms free Research your tax questions online. State tax forms free Search publications online by topic or keyword. State tax forms free Use the online Internal Revenue Code, regulations, or other official guidance. State tax forms free View Internal Revenue Bulletins (IRBs) published in the last few years. State tax forms free Figure your withholding allowances using the withholding calculator online at www. State tax forms free irs. State tax forms free gov/individuals. State tax forms free Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. State tax forms free irs. State tax forms free gov/individuals. State tax forms free Sign up to receive local and national tax news by email. State tax forms free Get information on starting and operating a small business. State tax forms free Phone. State tax forms free Many services are available by phone. State tax forms free   Ordering forms, instructions, and publications. State tax forms free Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. State tax forms free You should receive your order within 10 days. State tax forms free Asking tax questions. State tax forms free Call the IRS with your tax questions at 1-800-829-1040. State tax forms free Solving problems. State tax forms free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. State tax forms free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. State tax forms free Call your local Taxpayer Assistance Center for an appointment. State tax forms free To find the number, go to www. State tax forms free irs. State tax forms free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. State tax forms free TTY/TDD equipment. State tax forms free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. State tax forms free TeleTax topics. State tax forms free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. State tax forms free Refund information. State tax forms free To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). State tax forms free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. State tax forms free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). State tax forms free Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. State tax forms free If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. State tax forms free Other refund information. State tax forms free To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. State tax forms free Evaluating the quality of our telephone services. State tax forms free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. State tax forms free One method is for a second IRS representative to listen in on or record random telephone calls. State tax forms free Another is to ask some callers to complete a short survey at the end of the call. State tax forms free Walk-in. State tax forms free Many products and services are available on a walk-in basis. State tax forms free   Products. State tax forms free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State tax forms free Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. State tax forms free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. State tax forms free Services. State tax forms free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. State tax forms free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. State tax forms free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. State tax forms free No appointment is necessary—just walk in. State tax forms free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. State tax forms free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. State tax forms free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. State tax forms free All other issues will be handled without an appointment. State tax forms free To find the number of your local office, go to  www. State tax forms free irs. State tax forms free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. State tax forms free Mail. State tax forms free You can send your order for forms, instructions, and publications to the address below. State tax forms free You should receive a response within 10 days after your request is received. State tax forms free  Internal Revenue Service 1201 N. State tax forms free Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. State tax forms free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. State tax forms free Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. State tax forms free We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. State tax forms free Remember, the worst thing you can do is nothing at all. State tax forms free   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. State tax forms free You face (or your business is facing) an immediate threat of adverse action. State tax forms free You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. State tax forms free   If you qualify for our help, we’ll do everything we can to get your problem resolved. State tax forms free You will be assigned to one advocate who will be with you at every turn. State tax forms free We have offices in every state, the District of Columbia, and Puerto Rico. State tax forms free Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. State tax forms free And our services are always free. State tax forms free   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. State tax forms free Our tax toolkit at www. State tax forms free TaxpayerAdvocate. State tax forms free irs. State tax forms free gov can help you understand these rights. State tax forms free   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. State tax forms free irs. State tax forms free gov/advocate. State tax forms free You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. State tax forms free   TAS also handles large-scale or systemic problems that affect many taxpayers. State tax forms free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. State tax forms free irs. State tax forms free gov/advocate. State tax forms free Low Income Taxpayer Clinics (LITCs). State tax forms free   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. State tax forms free Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. State tax forms free These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. State tax forms free Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. State tax forms free For more information and to find a clinic near you, see the LITC page on www. State tax forms free irs. State tax forms free gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. State tax forms free This publication is also available by calling 1-800-829-3676 or at your local IRS office. State tax forms free Free tax services. State tax forms free   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. State tax forms free Learn about free tax information from the IRS, including publications, services, and education and assistance programs. State tax forms free The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. State tax forms free The majority of the information and services listed in this publication are available to you free of charge. State tax forms free If there is a fee associated with a resource or service, it is listed in the publication. State tax forms free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. State tax forms free DVD for tax products. State tax forms free You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. State tax forms free Prior-year forms, instructions, and publications. State tax forms free Tax Map: an electronic research tool and finding aid. State tax forms free Tax law frequently asked questions. State tax forms free Tax Topics from the IRS telephone response system. State tax forms free Internal Revenue Code—Title 26 of the U. State tax forms free S. State tax forms free Code. State tax forms free Links to other Internet based Tax Research Materials. State tax forms free Fill-in, print, and save features for most tax forms. State tax forms free Internal Revenue Bulletins. State tax forms free Toll-free and email technical support. State tax forms free Two releases during the year. State tax forms free  – The first release will ship the beginning of January 2012. State tax forms free  – The final release will ship the beginning of March 2012. State tax forms free Purchase the DVD from National Technical Information Service (NTIS) at www. State tax forms free irs. 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State tax forms free Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. State tax forms free S. State tax forms free Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. State tax forms free You must meet all seven rules to qualify for the earned income credit. State tax forms free If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. State tax forms free If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. State tax forms free Rule 1—Adjusted Gross Income (AGI) Limits Your adjusted gross income (AGI) must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. State tax forms free Adjusted gross income (AGI). State tax forms free   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. State tax forms free   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. State tax forms free You do not need to read the rest of this publication. State tax forms free Example—AGI is more than limit. State tax forms free Your AGI is $38,550, you are single, and you have one qualifying child. State tax forms free You cannot claim the EIC because your AGI is not less than $37,870. State tax forms free However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,210. State tax forms free Community property. State tax forms free   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. State tax forms free This is different from the community property rules that apply under Rule 7. State tax forms free Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). State tax forms free Any qualifying child listed on Schedule EIC also must have a valid SSN. State tax forms free (See Rule 8 if you have a qualifying child. State tax forms free ) If your social security card (or your spouse's, if filing a joint return) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. State tax forms free An example of a federally funded benefit is Medicaid. State tax forms free If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U. State tax forms free S. State tax forms free citizen or permanent resident, ask the SSA for a new social security card without the legend. State tax forms free If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. State tax forms free S. State tax forms free Individual Income Tax Return, to claim the EIC. State tax forms free U. State tax forms free S. State tax forms free citizen. State tax forms free   If you were a U. State tax forms free S. State tax forms free citizen when you received your SSN, you have a valid SSN. State tax forms free Valid for work only with INS authorization or DHS authorization. State tax forms free   If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. State tax forms free SSN missing or incorrect. State tax forms free   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. State tax forms free Other taxpayer identification number. State tax forms free   You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). State tax forms free ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. State tax forms free No SSN. State tax forms free   If you do not have a valid SSN, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). State tax forms free You cannot claim the EIC. State tax forms free Getting an SSN. State tax forms free   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5 with the SSA. State tax forms free You can get Form SS-5 online at www. State tax forms free socialsecurity. State tax forms free gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. State tax forms free Filing deadline approaching and still no SSN. State tax forms free   If the filing deadline is approaching and you still do not have an SSN, you have two choices. State tax forms free Request an automatic 6-month extension of time to file your return. State tax forms free You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. State tax forms free S. State tax forms free Individual Income Tax Return. State tax forms free For more information, see the instructions for Form 4868. State tax forms free File the return on time without claiming the EIC. State tax forms free After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. State tax forms free Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. State tax forms free Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. State tax forms free Your filing status cannot be “Married filing separately. State tax forms free ” Spouse did not live with you. State tax forms free   If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. State tax forms free In that case, you may be able to claim the EIC. State tax forms free For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. State tax forms free Rule 4—You Must Be a U. State tax forms free S. State tax forms free Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. State tax forms free You can use that filing status only if one spouse is a U. State tax forms free S. State tax forms free citizen or resident alien and you choose to treat the nonresident spouse as a U. State tax forms free S. State tax forms free resident. State tax forms free If you make this choice, you and your spouse are taxed on your worldwide income. State tax forms free If you need more information on making this choice, get Publication 519, U. State tax forms free S. State tax forms free Tax Guide for Aliens. State tax forms free If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status is not married filing jointly, enter “No” on the dotted line next to line 64a (Form 1040) or in the space to the left of line 38a (Form 1040A). State tax forms free Rule 5—You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. State tax forms free You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. State tax forms free U. State tax forms free S. State tax forms free possessions are not foreign countries. State tax forms free See Publication 54, Tax Guide for U. State tax forms free S. State tax forms free Citizens and Resident Aliens Abroad, for more detailed information. State tax forms free Rule 6—Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. State tax forms free If your investment income is more than $3,300, you cannot claim the credit. State tax forms free Form 1040EZ. State tax forms free   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. State tax forms free Form 1040A. State tax forms free   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. State tax forms free Form 1040. State tax forms free   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. State tax forms free    Worksheet 1. State tax forms free Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. State tax forms free Interest and Dividends         1. State tax forms free Enter any amount from Form 1040, line 8a 1. State tax forms free   2. State tax forms free Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. State tax forms free   3. State tax forms free Enter any amount from Form 1040, line 9a 3. State tax forms free   4. State tax forms free Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. State tax forms free (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. State tax forms free ) 4. State tax forms free   Capital Gain Net Income         5. State tax forms free Enter the amount from Form 1040, line 13. State tax forms free If the amount on that line is a loss, enter -0- 5. State tax forms free       6. State tax forms free Enter any gain from Form 4797, Sales of Business Property, line 7. State tax forms free If the amount on that line is a loss, enter -0-. State tax forms free (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. State tax forms free ) 6. State tax forms free       7. State tax forms free Substract line 6 of this worksheet from line 5 of this worksheet. State tax forms free (If the result is less than zero, enter -0-. State tax forms free ) 7. State tax forms free   Royalties and Rental Income From Personal Property         8. State tax forms free Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. State tax forms free       9. State tax forms free Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. State tax forms free       10. State tax forms free Subtract the amount on line 9 of this worksheet from the amount on line 8. State tax forms free (If the result is less than zero, enter -0-. State tax forms free ) 10. State tax forms free   Passive Activities         11. State tax forms free Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. State tax forms free (g)), 34a (col. State tax forms free (d)), or 40). State tax forms free (See instructions below for lines 11 and 12. State tax forms free ) 11. State tax forms free       12. State tax forms free Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. State tax forms free (f)), 34b (col. State tax forms free (c)), or 40). State tax forms free (See instructions below for lines 11 and 12. State tax forms free ) 12. State tax forms free       13. State tax forms free Combine the amounts on lines 11 and 12 of this worksheet. State tax forms free (If the result is less than zero, enter -0-. State tax forms free ) 13. State tax forms free   14. State tax forms free Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. State tax forms free Enter the total. State tax forms free This is your investment income 14. State tax forms free   15. State tax forms free Is the amount on line 14 more than $3,300? ❑ Yes. State tax forms free You cannot take the credit. State tax forms free  ❑ No. State tax forms free Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). State tax forms free       Instructions for lines 11 and 12. State tax forms free In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. State tax forms free To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. State tax forms free If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. State tax forms free Worksheet 2. State tax forms free Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. State tax forms free Note. State tax forms free Fill out a separate Worksheet 2 for each Form 8814. State tax forms free     1. State tax forms free Enter the amount from Form 8814, line 2a 1. State tax forms free   2. State tax forms free Enter the amount from Form 8814, line 2b 2. State tax forms free   3. State tax forms free Subtract line 2 from line 1 3. State tax forms free   4. State tax forms free Enter the amount from Form 8814, line 1a 4. State tax forms free   5. State tax forms free Add lines 3 and 4 5. State tax forms free   6. State tax forms free Enter the amount of the child's Alaska Permanent Fund dividend 6. State tax forms free   7. State tax forms free Divide line 6 by line 5. State tax forms free Enter the result as a decimal (rounded to at least three places) 7. State tax forms free   8. State tax forms free Enter the amount from Form 8814, line 12 8. State tax forms free   9. State tax forms free Multiply line 7 by line 8 9. State tax forms free   10. State tax forms free Subtract line 9 from line 8. State tax forms free Enter the result on line 4 of Worksheet 1 10. State tax forms free     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. State tax forms free )     Example—completing Worksheet 2. State tax forms free Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. State tax forms free You choose to report this income on your return. State tax forms free You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. State tax forms free After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. State tax forms free On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. State tax forms free 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. State tax forms free You then enter $200 on line 4 of Worksheet 1. State tax forms free Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. State tax forms free If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. State tax forms free If you are an employee, earned income includes all the taxable income you get from your employer. State tax forms free Rule 15 has information that will help you figure the amount of your earned income. State tax forms free If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. State tax forms free Earned Income Earned income includes all of the following types of income. State tax forms free Wages, salaries, tips, and other taxable employee pay. State tax forms free Employee pay is earned income only if it is taxable. State tax forms free Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. State tax forms free But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. State tax forms free Net earnings from self-employment. State tax forms free Gross income received as a statutory employee. State tax forms free Wages, salaries, and tips. State tax forms free    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. State tax forms free You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). State tax forms free Nontaxable combat pay election. State tax forms free   You can elect to include your nontaxable combat pay in earned income for the earned income credit. State tax forms free The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. State tax forms free Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. State tax forms free For details, see Nontaxable combat pay in chapter 4. State tax forms free Net earnings from self-employment. State tax forms free   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. State tax forms free Minister's housing. State tax forms free   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. State tax forms free For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). State tax forms free Statutory employee. State tax forms free   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. State tax forms free You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). State tax forms free Strike benefits. State tax forms free   Strike benefits paid by a union to its members are earned income. State tax forms free Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. State tax forms free Each approved form exempts certain income from social security taxes. State tax forms free Each form is discussed here in terms of what is or is not earned income for the EIC. State tax forms free Form 4361. State tax forms free   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. State tax forms free This includes wages, salaries, tips, and other taxable employee compensation. State tax forms free A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. State tax forms free Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. State tax forms free Examples include fees for performing marriages and honoraria for delivering speeches. State tax forms free Form 4029. State tax forms free   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. State tax forms free However, amounts you received as a self-employed individual do not count as earned income. State tax forms free Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. State tax forms free Disability Benefits If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. State tax forms free Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. State tax forms free You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. State tax forms free Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. State tax forms free Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. State tax forms free Disability insurance payments. State tax forms free   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. State tax forms free It does not matter whether you have reached minimum retirement age. State tax forms free If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. State tax forms free ” Income That Is Not Earned Income Examples of items that are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. State tax forms free Do not include any of these items in your earned income. State tax forms free Earnings while an inmate. State tax forms free   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. State tax forms free This includes amounts for work performed while in a work release program or while in a halfway house. State tax forms free Workfare payments. State tax forms free   Nontaxable workfare payments are not earned income for the EIC. State tax forms free These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. State tax forms free Community property. State tax forms free   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under those laws. State tax forms free That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. State tax forms free Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. State tax forms free Nevada, Washington, and California domestic partners. State tax forms free   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. State tax forms free Your earned income for the EIC does not include any amount earned by your partner. State tax forms free Your earned income includes the entire amount you earned. State tax forms free For details, see Publication 555. State tax forms free Conservation Reserve Program (CRP) payments. State tax forms free   If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments are not earned income for the EIC. State tax forms free Nontaxable military pay. State tax forms free   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. State tax forms free Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). State tax forms free See Publication 3, Armed Forces' Tax Guide, for more information. State tax forms free    Combat pay. State tax forms free You can elect to include your nontaxable combat pay in earned income for the EIC. State tax forms free See Nontaxable combat pay in chapter 4. State tax forms free Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. State tax forms free This chapter discusses Rules 8 through 10. State tax forms free You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. State tax forms free You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. State tax forms free (You cannot file Form 1040EZ. State tax forms free ) You also must complete Schedule EIC and attach it to your return. State tax forms free If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. State tax forms free No qualifying child. State tax forms free   If you do not meet Rule 8, you do not have a qualifying child. State tax forms free Read chapter 3 to find out if you can get the earned income credit without a qualifying child. State tax forms free Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. State tax forms free The fours tests are: Relationship, Age, Residency, and Joint return. State tax forms free The four tests are illustrated in Figure 1. State tax forms free The paragraphs that follow contain more information about each test. State tax forms free Relationship Test To be your qualifying child, a child must be your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), or Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). State tax forms free The following definitions clarify the relationship test. State tax forms free Adopted child. State tax forms free   An adopted child is always treated as your own child. State tax forms free The term “adopted child” includes a child who was lawfully placed with you for legal adoption. State tax forms free Foster child. State tax forms free   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. State tax forms free (An authorized placement agency includes a state or local government agency. State tax forms free It also includes a tax-exempt organization licensed by a state. State tax forms free In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. State tax forms free ) Example. State tax forms free Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. State tax forms free Debbie is your foster child. State tax forms free Figure 1. State tax forms free Tests for Qualifying Child Please click here for the text description of the image. State tax forms free Conditions for Qualifying Child Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly, or Permanently and totally disabled at any time during 2013, regardless of age. State tax forms free The following examples and definitions clarify the age test. State tax forms free Example 1—child not under age 19. State tax forms free Your son turned 19 on December 10. State tax forms free Unless he was permanently and totally disabled or a student, he is not a qualifying child because, at the end of the year, he was not under age 19. State tax forms free Example 2—child not younger than you or your spouse. State tax forms free Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. State tax forms free He is not disabled. State tax forms free Both you and your spouse are 21 years old, and you file a joint return. State tax forms free Your brother is not your qualifying child because he is not younger than you or your spouse. State tax forms free Example 3—child younger than your spouse but not younger than you. State tax forms free The facts are the same as in Example 2 except that your spouse is 25 years old. State tax forms free Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. State tax forms free Student defined. State tax forms free   To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. State tax forms free   The 5 calendar months need not be consecutive. State tax forms free   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. State tax forms free School defined. State tax forms free   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. State tax forms free However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. State tax forms free Vocational high school students. State tax forms free   Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. State tax forms free Permanently and totally disabled. State tax forms free   Your child is permanently and totally disabled if both of the following apply. State tax forms free He or she cannot engage in any substantial gainful activity because of a physical or mental condition. State tax forms free A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. State tax forms free Residency Test Your child must have lived with you in the United States for more than half of 2013. State tax forms free The following definitions clarify the residency test. State tax forms free United States. State tax forms free   This means the 50 states and the District of Columbia. State tax forms free It does not include Puerto Rico or U. State tax forms free S. State tax forms free possessions such as Guam. State tax forms free Homeless shelter. State tax forms free   Your home can be any location where you regularly live. State tax forms free You do not need a traditional home. State tax forms free For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. State tax forms free Military personnel stationed outside the United States. State tax forms free   U. State tax forms free S. State tax forms free military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. State tax forms free Extended active duty. State tax forms free   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. State tax forms free Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. State tax forms free Birth or death of child. State tax forms free    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. State tax forms free Temporary absences. State tax forms free   Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. State tax forms free Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. State tax forms free Kidnapped child. State tax forms free   A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. State tax forms free The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. State tax forms free This treatment applies for all years until the child is returned. State tax forms free However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. State tax forms free   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. State tax forms free Joint Return Test To meet this test, the child cannot file a joint return for the year. State tax forms free Exception. State tax forms free   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. State tax forms free Example 1—child files joint return. State tax forms free You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. State tax forms free He earned $25,000 for the year. State tax forms free The couple files a joint return. State tax forms free Because your daughter and her husband file a joint return, she is not your qualifying child. State tax forms free Example 2—child files joint return to get refund of tax withheld. State tax forms free Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. State tax forms free They do not have a child. State tax forms free Neither is required to file a tax return. State tax forms free Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. State tax forms free The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. State tax forms free Example 3—child files joint return to claim American opportunity credit. State tax forms free The facts are the same as in Example 2 except no taxes were taken out of your son's pay. State tax forms free He and his wife are not required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. State tax forms free Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. State tax forms free The exception to the joint return test does not apply, so your son is not your qualifying child. State tax forms free Married child. State tax forms free   Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) described later. State tax forms free    Social security number. State tax forms free Your qualifying child must have a valid social security number (SSN), unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. State tax forms free You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. State tax forms free   If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. State tax forms free For more information about SSNs, see Rule 2. State tax forms free Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. State tax forms free However, only one of these persons can actually treat the child as a qualifying child. State tax forms free Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). State tax forms free The exemption for the child. State tax forms free The child tax credit. State tax forms free Head of household filing status. State tax forms free The credit for child and dependent care expenses. State tax forms free The exclusion for dependent care benefits. State tax forms free The EIC. State tax forms free The other person cannot take any of these benefits based on this qualifying child. State tax forms free In other words, you and the other person cannot agree to divide these tax benefits between you. State tax forms free The other person cannot take any of these tax benefits unless he or she has a different qualifying child. State tax forms free The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. State tax forms free However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. State tax forms free Tiebreaker rules. State tax forms free   To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. State tax forms free If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. State tax forms free If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. State tax forms free If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. State tax forms free If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. State tax forms free If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. State tax forms free If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. State tax forms free If the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. State tax forms free See Example 8. State tax forms free   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. State tax forms free See Examples 1 through 13. State tax forms free   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in chapter 3 for people who do not have a qualifying child. State tax forms free If the other person cannot claim the EIC. State tax forms free   If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. State tax forms free See Examples 6 and 7. State tax forms free But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier in this chapter. State tax forms free Examples. State tax forms free    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. State tax forms free Example 1—child lived with parent and grandparent. State tax forms free You and your 2-year-old son Jimmy lived with your mother all year. State tax forms free You are 25 years old, unmarried, and your AGI is $9,000. State tax forms free Your only income was $9,000 from a part-time job. State tax forms free Your mother's only income was $20,000 from her job, and her AGI is $20,000. State tax forms free Jimmy's father did not live with you or Jimmy. State tax forms free The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. State tax forms free Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. State tax forms free However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). State tax forms free He is not a qualifying child of anyone else, including his father. State tax forms free If you do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). State tax forms free Example 2—parent has higher AGI than grandparent. State tax forms free The facts are the same as in Example 1 except your AGI is $25,000. State tax forms free Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. State tax forms free Only you can claim him. State tax forms free Example 3—two persons claim same child. State tax forms free The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. State tax forms free In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. State tax forms free The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child. State tax forms free Example 4—qualifying children split between two persons. State tax forms free The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. State tax forms free Only one of you can claim each child. State tax forms free However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. State tax forms free For example, if you claim one child, your mother can claim the other two. State tax forms free Example 5—taxpayer who is a qualifying child. State tax forms free The facts are the same as in Example 1 except that you are only 18 years old. State tax forms free This means you are a qualifying child of your mother. State tax forms free Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. State tax forms free Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. State tax forms free If your mother meets all the other requirements for claiming the EIC and you do not claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. State tax forms free Example 6—grandparent with too much earned income to claim EIC. State tax forms free The facts are the same as in Example 1 except that your mother earned $50,000 from her job. State tax forms free Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. State tax forms free Example 7—parent with too much earned income to claim EIC. State tax forms free The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. State tax forms free Your earned income is too high for you to claim the EIC. State tax forms free But your mother cannot claim the EIC either, because her AGI is not higher than yours. State tax forms free Example 8—child lived with both parents and grandparent. State tax forms free The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have AGI of $30,000 on a joint return. State tax forms free If you and your husband do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. State tax forms free Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. State tax forms free In other words, each parent's AGI can be treated as $15,000. State tax forms free Example 9—separated parents. State tax forms free You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. State tax forms free In August and September, Joey lived with you. State tax forms free For the rest of the year, Joey lived with your husband, who is Joey's father. State tax forms free Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. State tax forms free At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the Special rule for divorced or separated parents (or parents who live apart) does not apply. State tax forms free You and your husband will file separate returns. State tax forms free Your husband agrees to let you treat Joey as a qualifying child. State tax forms free This means, if your husband does not claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. State tax forms free However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. State tax forms free See Rule 3. State tax forms free Example 10—separated parents claim same child. State tax forms free The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. State tax forms free In this case, only your husband will be allowed to treat Joey as a qualifying child. State tax forms free This is because, during 2013, the boy lived with him longer than with you. State tax forms free You cannot claim the EIC (either with or without a qualifying child). State tax forms free However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. State tax forms free See Rule 3. State tax forms free Example 11—unmarried parents. State tax forms free You, your 5-year-old son, and your son's father lived together all year. State tax forms free You and your son's father are not married. State tax forms free Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. State tax forms free Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. State tax forms free Neither of you had any other income. State tax forms free Your son's father agrees to let you treat the child as a qualifying child. State tax forms free This means, if your son's father does not claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. State tax forms free Example 12—unmarried parents claim same child. State tax forms free The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. State tax forms free In this case, only your son's father will be allowed to treat your son as a qualifying child. State tax forms free This is because his AGI, $14,000, is more than your AGI, $12,000. State tax forms free You cannot claim the EIC (either with or without a qualifying child). State tax forms free Example 13—child did not live with a parent. State tax forms free You and your 7-year-old niece, your sister's child, lived with your mother all year. State tax forms free You are 25 years old, and your AGI is $9,300. State tax forms free Your only income was from a part-time job. State tax forms free Your mother's AGI is $15,000. State tax forms free Her only income was from her job. State tax forms free Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. State tax forms free Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. State tax forms free However, only your mother can treat her as a qualifying child. State tax forms free This is because your mother's AGI, $15,000, is more than your AGI, $9,300. State tax forms free Special rule for divorced or separated parents (or parents who live apart). State tax forms free   A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true. State tax forms free The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all time during the last 6 months of 2013, whether or not they are or were married. State tax forms free The child received over half of his or her support for the year from the parents. State tax forms free The child is in the custody of one or both parents for more than half of 2013. State tax forms free Either of the following statements is true. State tax forms free The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. State tax forms free If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. State tax forms free A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2013. State tax forms free For details, see Publication 501. State tax forms free Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. State tax forms free Applying Rule 9 to divorced or separated parents (or parents who live apart). State tax forms free   If a child is treated as the qualifying child of the noncustodial parent under the special rule just described for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. State tax forms free However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC and other tax benefits listed earlier in this chapter. State tax forms free If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child. State tax forms free Example 1. State tax forms free You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. State tax forms free Your AGI is $10,000. State tax forms free Your mother’s AGI is $25,000. State tax forms free Your son's father did not live with you or your son. State tax forms free Under the Special rule for divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. State tax forms free However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. State tax forms free You and your mother did not have any child care expenses or dependent care benefits. State tax forms free If you do not claim your son as a qualifying child, your mother can claim him as a qualifying child for the EIC and head of household filing status, if she qualifies for these tax benefits. State tax forms free Example 2. State tax forms free The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. State tax forms free Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. State tax forms free Example 3. State tax forms free The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the EIC. State tax forms free Your mother also claims him as a qualifying child for head of household filing status. State tax forms free You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. State tax forms free The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. State tax forms free Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. State tax forms free ) if all of the following statements are true. State tax forms free You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. State tax forms free Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. State tax forms free You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. State tax forms free You lived with that person in the United States for more than half of the year. State tax forms free You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). State tax forms free For more details about the tests to be a qualifying child, see Rule 8. State tax forms free If you are a qualifying child of another taxpayer, you cannot claim the EIC. State tax forms free This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. State tax forms free Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). State tax forms free Example. State tax forms free You and your daughter lived with your mother all year. State tax forms free You are 22 years old, unmarried, and attended a trade school full time. State tax forms free You had a part-time job and earned $5,700. State tax forms free You had no other income. State tax forms free Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. State tax forms free She can claim the EIC if she meets all the other requirements. State tax forms free Because you are your mother's qualifying child, you cannot claim the EIC. State tax forms free This is so even if your mother cannot or does not claim the EIC. State tax forms free Child of person not required to file a return. State tax forms free   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. State tax forms free Example 1—return not required. State tax forms free The facts are the same as in the last example except your mother had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. State tax forms free As a result, you are not your mother's qualifying child. State tax forms free You can claim the EIC if you meet all the other requirements to do so. State tax forms free Example 2—return filed to get refund of tax withheld. State tax forms free The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. State tax forms free She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. State tax forms free As a result, you are not your mother's qualifying child. State tax forms free You can claim the EIC if you meet all the other requirements to do so. State tax forms free Example 3—return filed to get EIC. State tax forms free The facts are the same as in Example 2 except your mother claimed the EIC on her return. State tax forms free Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. State tax forms free As a result, you are your mother's qualifying child. State tax forms free You cannot claim the EIC. State tax forms free Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. State tax forms free This chapter discusses Rules 11 through 14. State tax forms free You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. State tax forms free You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. State tax forms free If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. State tax forms free If you have a qualifying child. State tax forms free   If you meet Rule 8, you have a qualifying child. State tax forms free If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. State tax forms free Rule 11—You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. State tax forms free If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2013. State tax forms free It does not matter which spouse meets the age test, as long as one of the spouses does. State tax forms free You meet the age test if you were born after December 31, 1948, and before January 2, 1989. State tax forms free If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1948, and before January 2, 1989. State tax forms free If neither you nor your spouse meets the age test, you cannot claim the EIC. State tax forms free Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). State tax forms free Death of spouse. State tax forms free   If you are filing a joint return with your spouse who died in 2013, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. State tax forms free Example 1. State tax forms free You are age 28 and unmarried. State tax forms free You meet the age test. State tax forms free Example 2—spouse meets age test. State tax forms free You are married and filing a joint return. State tax forms free You are age 23 and your spouse is age 27. State tax forms free You meet the age test because your spouse is at least age 25 but under age 65. State tax forms free Example 3—spouse dies in 2013. State tax forms free You are married and filing a joint return with your spouse who died in August 2013. State tax forms free You are age 67. State tax forms free Your spouse would have become age 65 in November 2013. State tax forms free Because your spouse was under age 65 when she died, you meet the age test. State tax forms free Rule 12—You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. State tax forms free If you are filing a joint return, you meet this rule if: You checked both box 6a and box 6b on Form 1040 or 1040A, or You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $20,000 on that line. State tax forms free If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. State tax forms free If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. State tax forms free Example 1. State tax forms free In 2013, you were age 25, single, and living at home with your parents. State tax forms free You worked and were not a student. State tax forms free You earned $7,500. State tax forms free Your parents cannot claim you as a dependent. State tax forms free When you file your return, you claim an exemption for yourself by not checking the You box on line 5 of your Form 1040EZ and by entering $10,000 on that line. State tax forms free You meet this rule. State tax forms free You can claim the EIC if you meet all the other requirements. State tax forms free Example 2. State tax forms free The facts are the same as in Example 1, except that you earned $2,000. State tax forms free Your parents can claim you as a dependent but decide not to. State tax forms free You do not meet this rule. State tax forms free You cannot claim the credit because your parents could have claimed you as a dependent. State tax forms free Joint returns. State tax forms free   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. State tax forms free   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. State tax forms free But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. State tax forms free Example 1—return filed to get refund of tax withheld. State tax forms free You are 26 years old. State tax forms free You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. State tax forms free Neither you nor your wife is required to file a tax return. State tax forms free You do not have a child. State tax forms free Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. State tax forms free Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. State tax forms free They can claim exemptions for you and your wife if all the other tests to do so are met. State tax forms free Example 2—return filed to get EIC. State tax forms free The facts are the same as in Example 1except no taxes were taken out of your pay. State tax forms free Also, you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. State tax forms free Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. State tax forms free Your parents cannot claim an exemption for either you or your wife. State tax forms free Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. State tax forms free ) if all of the following statements are true. State tax forms free You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. State tax forms free Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. State tax forms free You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. State tax forms free You lived with that person in the United States for more than half of the year. State tax forms free You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). State tax forms free For more details about the tests to be a qualifying child, see Rule 8. State tax forms free If you are a qualifying child of another taxpayer, you cannot claim the EIC. State tax forms free This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. State tax forms free Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). State tax forms free Example. State tax forms free You lived with your mother all year. State tax forms free You are age 26, unmarried, and permanently and totally disabled. State tax forms free Your only income was from a community center where you went three days a week to answer telephones. State tax forms free You earned $5,000 for the year and provided more than half of your own support. State tax forms free Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. State tax forms free She can claim the EIC if she meets all the other requirements. State tax forms free Because you are a qualifying child of your mother, you cannot claim the EIC. State tax forms free This is so even if your mother cannot or does not claim the EIC. State tax forms free Joint returns. State tax forms free   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. State tax forms free   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. State tax forms free But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. State tax forms free Child of person not required to file a return. State tax forms free   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. State tax forms free Example 1—return not required. State tax forms free You lived all year with your father. State tax forms free You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. State tax forms free You have no other income, no children, and provided more than half of your own support. State tax forms free Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. State tax forms free As a result, you are not your father's qualifying child. State tax forms free You can claim the EIC if you meet all the other requirements to do so. State tax forms free Example 2—return filed to get refund of tax withheld. State tax forms free The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. State tax forms free He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. State tax forms free As a result, you are not your father's qualifying child. State tax forms free You can claim the EIC if you meet all the other requirements to do so. State tax forms free Example 3—return filed to get EIC. State tax forms free The facts are the same as in Example 2 except your father claimed the EIC on his return. State tax forms free Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. State tax forms free As a result, you are your father's qualifying child. State tax forms free You cannot claim the EIC. State tax forms free Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. State tax forms free If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). State tax forms free United States. State tax forms free   This means the 50 states and the District of Columbia. State tax forms free It does not include Puerto Rico or U. State tax forms free S. State tax forms free possessions such as Guam. State tax forms free Homeless shelter. State tax forms free   Your home can be any location where you regularly live. State tax forms free You do not need a traditional home. State tax forms free If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. State tax forms free Military personnel stationed outside the United States. State tax forms free   U. State tax forms free S. State tax forms free military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. State tax forms free Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. State tax forms free You need to know the amount of your earned income to see if you meet the rule in this chapter. State tax forms free You also need to know that amount to figure your EIC. State tax forms free Rule 15—Earned Income Limits Your earned income must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. State tax forms free Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. State tax forms free Employee pay is earned income only if it is taxable. State tax forms free Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. State tax forms free But there is an exception for nontaxable combat pay, which you can choose to include in earned income. State tax forms free Earned income is explained in detail in Rule 7 in chapter 1. State tax forms free Figuring earned income. State tax forms free   If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions. State tax forms free   Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b or the Form 1040A instructions for lines 38a and 38b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b. State tax forms free   When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). State tax forms free You will then reduce that amount by any amount included on that line and described in the following list. State tax forms free Scholarship or fellowship grants not reported on a Form W-2. State tax forms free A scholarship or fellowship grant that was not reported to you on a Form W-2 is not considered earned income for the earned income credit. State tax forms free Inmate's income. State tax forms free Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. State tax forms free This includes amounts received for work performed while in a work release program or while in a halfway house. State tax forms free If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “PRI” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). State tax forms free Pension or annuity from deferred compensation plans. State tax forms free A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is not considered earned income for the earned income credit. State tax forms free If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “DFC” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). State tax forms free This amount may be reported in box 11 of your Form W-2. State tax forms free If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. State tax forms free Clergy. State tax forms free   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also re