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Tax Form 1040ez 2013

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Tax Form 1040ez 2013

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

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection Unit
123 State Capitol
200 W. 24th St.
Cheyenne, WY 82002

Phone Number: 307-777-7841

TTY: 307-777-5351

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Audit

Website: Department of Audit

Address: Department of Audit
Division of Banking
122 W. 25th St.
Herschler Building, 3rd Floor, East
Cheyenne, WY 82002

Phone Number: 307-777-7797

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Affairs Section
106 E. 6th Ave.
Cheyenne, WY 82002

Phone Number: 307-777-7401

Toll-free: 1-800-438-5768 (WY)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of State

Website: Office of the Secretary of State

Address: Office of the Secretary of State
Compliance Division
State Capitol Building
200 W. 24th St.
Cheyenne, WY 82002-0020

Phone Number: 307-777-7370

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
2515 Warren Ave., Suite 300
Cheyenne, WY 82002

Phone Number: 307-777-7427

Toll-free: 1-888-570-9905 (WY)

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The Tax Form 1040ez 2013

Tax form 1040ez 2013 3. Tax form 1040ez 2013   Limit on Annual Additions Table of Contents Ministers and church employees. Tax form 1040ez 2013 Includible Compensation for Your Most Recent Year of ServiceMost Recent Year of Service Includible Compensation The first component of MAC is the limit on annual additions. Tax form 1040ez 2013 This is a limit on the total contributions (elective deferrals, nonelective contributions, and after-tax contributions) that can be made to your 403(b) account. Tax form 1040ez 2013 The limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or 100% of your includible compensation for your most recent year of service. Tax form 1040ez 2013 More than one 403(b) account. Tax form 1040ez 2013 If you contributed to more than one 403(b) account, you must combine the contributions made to all 403(b) accounts on your behalf by your employer. Tax form 1040ez 2013 Ministers and church employees. Tax form 1040ez 2013   If you are a minister or a church employee, you may be able to increase your limit on annual additions or use different rules when figuring your limit on annual additions. Tax form 1040ez 2013 For more information, see chapter 5. Tax form 1040ez 2013 Participation in a qualified plan. Tax form 1040ez 2013 If you participated in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pensions of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. Tax form 1040ez 2013 You can use Part I of Worksheet 1 in chapter 9 to figure your limit on annual additions. Tax form 1040ez 2013 Includible Compensation for Your Most Recent Year of Service Definition. Tax form 1040ez 2013   Generally, includible compensation for your most recent year of service is the amount of taxable wages and benefits you received from the employer that maintained a 403(b) account for your benefit during your most recent year of service. Tax form 1040ez 2013 When figuring your includible compensation for your most recent year of service, keep in mind that your most recent year of service may not be the same as your employer's most recent annual work period. Tax form 1040ez 2013 This can happen if your tax year is not the same as your employer's annual work period. Tax form 1040ez 2013 When figuring includible compensation for your most recent year of service, do not mix compensation or service of one employer with compensation or service of another employer. Tax form 1040ez 2013 Most Recent Year of Service Your most recent year of service is your last full year of service, ending on the last day of your tax year that you worked for the employer that maintained a 403(b) account on your behalf. Tax form 1040ez 2013 Tax year different from employer's annual work period. Tax form 1040ez 2013   If your tax year is not the same as your employer's annual work period, your most recent year of service is made up of parts of at least two of your employer's annual work periods. Tax form 1040ez 2013 Example. Tax form 1040ez 2013 A professor who reports her income on a calendar-year basis is employed on a full-time basis by a university that operates on an academic year (October through May). Tax form 1040ez 2013 To figure her includible compensation for 2013, the professor's most recent year of service is her service from January through May 2013 and from October through December 2013. Tax form 1040ez 2013 Figuring Your Most Recent Year of Service To figure your most recent year of service, begin by determining what is a full year of service for your position. Tax form 1040ez 2013 A full year of service is equal to full-time employment for your employer's annual work period. Tax form 1040ez 2013 After identifying a full year of service, begin counting the service you have provided for your employer starting with the service provided in the current year. Tax form 1040ez 2013 Part-time or employed only part of the year. Tax form 1040ez 2013   If you are a part-time or a full-time employee who is employed for only part of the year, your most recent year of service is your service this year and your service for as many previous years as is necessary to total 1 full year of service. Tax form 1040ez 2013 To determine your most recent year of service, add the following periods of service: Your service during the year for which you are figuring the limit on annual additions, and Your service during your preceding tax years until the total service equals 1 year of service or you have figured all of your service with the employer. Tax form 1040ez 2013 Example. Tax form 1040ez 2013 You were employed on a full-time basis from July through December 2011 (1/2 year of service), July through December 2012 (1/2 year of service), and October through December 2013 (1/4 year of service). Tax form 1040ez 2013 Your most recent year of service for computing your limit on annual additions for 2013 is the total of your service during 2013 (1/4 year of service), your service during 2012 (1/2 year of service), and your service during the months October through December 2011 (1/4 year of service). Tax form 1040ez 2013 Not yet employed for 1 year. Tax form 1040ez 2013   If, at the close of the year, you have not yet worked for your employer for 1 year (including time you worked for the same employer in all earlier years), use the period of time you have worked for the employer as your most recent year of service. Tax form 1040ez 2013 Includible Compensation After identifying your most recent year of service, the next step is to identify the includible compensation associated with that full year of service. Tax form 1040ez 2013 Includible compensation is not the same as income included on your tax return. Tax form 1040ez 2013 Compensation is a combination of income and benefits received in exchange for services provided to your employer. Tax form 1040ez 2013 Generally, includible compensation is the amount of income and benefits: Received from the employer who maintains your 403(b) account, and Must be included in your income. Tax form 1040ez 2013 Includible compensation includes the following amounts. Tax form 1040ez 2013 Elective deferrals (employer's contributions made on your behalf under a salary reduction agreement). Tax form 1040ez 2013 Amounts contributed or deferred by your employer under a section 125 cafeteria plan. Tax form 1040ez 2013 Amounts contributed or deferred, at the election of the employee, under an eligible section 457 nonqualified deferred compensation plan (state or local government or tax-exempt organization plan). Tax form 1040ez 2013  Note. Tax form 1040ez 2013 For information about treating elective deferrals under section 457 plans as Roth contributions, see Publication 575. Tax form 1040ez 2013 Wages, salaries, and fees for personal services earned with the employer maintaining your 403(b) account. Tax form 1040ez 2013 Income otherwise excluded under the foreign earned income exclusion. Tax form 1040ez 2013 Pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan. Tax form 1040ez 2013 Includible compensation does not include the following items. Tax form 1040ez 2013 Your employer's contributions to your 403(b) account. Tax form 1040ez 2013 Compensation earned while your employer was not an eligible employer. Tax form 1040ez 2013 Your employer's contributions to a qualified plan that: Are on your behalf, and Are excludable from income. Tax form 1040ez 2013 The cost of incidental life insurance. Tax form 1040ez 2013 See Cost of Incidental Life Insurance, later. Tax form 1040ez 2013 If you are a church employee or a foreign missionary, figure includible compensation using the rules explained in chapter 5. Tax form 1040ez 2013 Contributions after retirement. Tax form 1040ez 2013   Nonelective contributions may be made for an employee for up to 5 years after retirement. Tax form 1040ez 2013 These contributions would be based on includible compensation for the last year of service before retirement. Tax form 1040ez 2013 Cost of Incidental Life Insurance Includible compensation does not include the cost of incidental life insurance. Tax form 1040ez 2013 If all of your 403(b) accounts invest only in mutual funds, then you have no incidental life insurance. Tax form 1040ez 2013 If you have an annuity contract, a portion of the cost of that contract may be for incidental life insurance. Tax form 1040ez 2013 If so, the cost of the insurance is taxable to you in the year contributed and is considered part of your basis when distributed. Tax form 1040ez 2013 Your employer will include the cost of your insurance as taxable wages in box 1 of Form W-2. Tax form 1040ez 2013 Not all annuity contracts include life insurance. Tax form 1040ez 2013 Contact your plan administrator to determine if your contract includes incidental life insurance. Tax form 1040ez 2013 If it does, you will need to figure the cost of life insurance each year the policy is in effect. Tax form 1040ez 2013 Figuring the cost of incidental life insurance. Tax form 1040ez 2013 If you have determined that part of the cost of your annuity contract is for an incidental life insurance premium, you will need to determine the amount of the premium and subtract it from your includible compensation. Tax form 1040ez 2013 To determine the amount of the life insurance premiums, you will need to know the following information. Tax form 1040ez 2013 The value of your life insurance contract, which is the amount payable upon your death. Tax form 1040ez 2013 The cash value of your life insurance contract at the end of the tax year. Tax form 1040ez 2013 Your age on your birthday nearest the beginning of the policy year. Tax form 1040ez 2013 Your current life insurance protection under an ordinary retirement income life insurance policy, which is the amount payable upon your death minus the cash value of the contract at the end of the year. Tax form 1040ez 2013 You can use Worksheet A, in chapter 9, to determine the cost of your incidental life insurance. Tax form 1040ez 2013 Example. Tax form 1040ez 2013 Your new contract provides that your beneficiary will receive $10,000 if you should die before retirement. Tax form 1040ez 2013 Your cash value in the contract at the end of the first year is zero. Tax form 1040ez 2013 Your current life insurance protection for the first year is $10,000 ($10,000 − 0). Tax form 1040ez 2013 The cash value in the contract at the end of year two is $1,000, and the current life insurance protection for the second year is $9,000 ($10,000 – $1,000). Tax form 1040ez 2013 The 1-year cost of the protection can be calculated by using Figure 3-1, Table of One-Year Term Premiums for $1,000 Life Insurance Protection . Tax form 1040ez 2013 The premium rate is determined based on your age on your birthday nearest the beginning of the policy year. Tax form 1040ez 2013 Figure 3-1. Tax form 1040ez 2013 Table of One-Year Term Premiums for $1,000 Life Insurance Protection Age Cost   Age Cost   Age Cost 0 $0. Tax form 1040ez 2013 70   35 $0. Tax form 1040ez 2013 99   70 $20. Tax form 1040ez 2013 62 1 0. Tax form 1040ez 2013 41   36 1. Tax form 1040ez 2013 01   71 22. Tax form 1040ez 2013 72 2 0. Tax form 1040ez 2013 27   37 1. Tax form 1040ez 2013 04   72 25. Tax form 1040ez 2013 07 3 0. Tax form 1040ez 2013 19   38 1. Tax form 1040ez 2013 06   73 27. Tax form 1040ez 2013 57 4 0. Tax form 1040ez 2013 13   39 1. Tax form 1040ez 2013 07   74 30. Tax form 1040ez 2013 18 5 0. Tax form 1040ez 2013 13   40 1. Tax form 1040ez 2013 10   75 33. Tax form 1040ez 2013 05 6 0. Tax form 1040ez 2013 14   41 1. Tax form 1040ez 2013 13   76 36. Tax form 1040ez 2013 33 7 0. Tax form 1040ez 2013 15   42 1. Tax form 1040ez 2013 20   77 40. Tax form 1040ez 2013 17 8 0. Tax form 1040ez 2013 16   43 1. Tax form 1040ez 2013 29   78 44. Tax form 1040ez 2013 33 9 0. Tax form 1040ez 2013 16   44 1. Tax form 1040ez 2013 40   79 49. Tax form 1040ez 2013 23 10 0. Tax form 1040ez 2013 16   45 1. Tax form 1040ez 2013 53   80 54. Tax form 1040ez 2013 56 11 0. Tax form 1040ez 2013 19   46 1. Tax form 1040ez 2013 67   81 60. Tax form 1040ez 2013 51 12 0. Tax form 1040ez 2013 24   47 1. Tax form 1040ez 2013 83   82 66. Tax form 1040ez 2013 74 13 0. Tax form 1040ez 2013 28   48 1. Tax form 1040ez 2013 98   83 73. Tax form 1040ez 2013 07 14 0. Tax form 1040ez 2013 33   49 2. Tax form 1040ez 2013 13   84 80. Tax form 1040ez 2013 35 15 0. Tax form 1040ez 2013 38   50 2. Tax form 1040ez 2013 30   85 88. Tax form 1040ez 2013 76 16 0. Tax form 1040ez 2013 52   51 2. Tax form 1040ez 2013 52   86 99. Tax form 1040ez 2013 16 17 0. Tax form 1040ez 2013 57   52 2. Tax form 1040ez 2013 81   87 110. Tax form 1040ez 2013 40 18 0. Tax form 1040ez 2013 59   53 3. Tax form 1040ez 2013 20   88 121. Tax form 1040ez 2013 85 19 0. Tax form 1040ez 2013 61   54 3. Tax form 1040ez 2013 65   89 133. Tax form 1040ez 2013 40 20 0. Tax form 1040ez 2013 62   55 4. Tax form 1040ez 2013 15   90 144. Tax form 1040ez 2013 30 21 0. Tax form 1040ez 2013 62   56 4. Tax form 1040ez 2013 68   91 155. Tax form 1040ez 2013 80 22 0. Tax form 1040ez 2013 64   57 5. Tax form 1040ez 2013 20   92 168. Tax form 1040ez 2013 75 23 0. Tax form 1040ez 2013 66   58 5. Tax form 1040ez 2013 66   93 186. Tax form 1040ez 2013 44 24 0. Tax form 1040ez 2013 68   59 6. Tax form 1040ez 2013 06   94 206. Tax form 1040ez 2013 70 25 0. Tax form 1040ez 2013 71   60 6. Tax form 1040ez 2013 51   95 228. Tax form 1040ez 2013 35 26 0. Tax form 1040ez 2013 73   61 7. Tax form 1040ez 2013 11   96 250. Tax form 1040ez 2013 01 27 0. Tax form 1040ez 2013 76   62 7. Tax form 1040ez 2013 96   97 265. Tax form 1040ez 2013 09 28 0. Tax form 1040ez 2013 80   63 9. Tax form 1040ez 2013 08   98 270. Tax form 1040ez 2013 11 29 0. Tax form 1040ez 2013 83   64 10. Tax form 1040ez 2013 41   99 281. Tax form 1040ez 2013 05 30 0. Tax form 1040ez 2013 87   65 11. Tax form 1040ez 2013 90       31 0. Tax form 1040ez 2013 90   66 13. Tax form 1040ez 2013 51       32 0. Tax form 1040ez 2013 93   67 15. Tax form 1040ez 2013 20       33 0. Tax form 1040ez 2013 96   68 16. Tax form 1040ez 2013 92       34 0. Tax form 1040ez 2013 98   69 18. Tax form 1040ez 2013 70                       If the current published premium rates per $1,000 of insurance protection charged by an insurer for individual 1-year term life insurance premiums available to all standard risks are lower than those in the preceding table, you can use the lower rates for figuring the cost of insurance in connection with individual policies issued by the same insurer. Tax form 1040ez 2013 Example 1. Tax form 1040ez 2013 Lynne Green, age 44, and her employer enter into a 403(b) plan that will provide her with a $500 a month annuity upon retirement at age 65. Tax form 1040ez 2013 The agreement also provides that if she should die before retirement, her beneficiary will receive the greater of $20,000 or the cash surrender value in the life insurance contract. Tax form 1040ez 2013 Using the facts presented we can determine the cost of Lynne's life insurance protection as shown in Table 3-1. Tax form 1040ez 2013 Lynne's employer has included $28 for the cost of the life insurance protection in her current year's income. Tax form 1040ez 2013 When figuring her includible compensation for this year, Lynne will subtract $28. Tax form 1040ez 2013 Table 3-1. Tax form 1040ez 2013 Worksheet A. Tax form 1040ez 2013 Cost of Incidental Life Insurance Note. Tax form 1040ez 2013 Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Tax form 1040ez 2013 This amount will be used to figure includible compensation for your most recent year of service. Tax form 1040ez 2013 1. Tax form 1040ez 2013 Enter the value of the contract (amount payable upon your death) 1. Tax form 1040ez 2013 $20,000. Tax form 1040ez 2013 00 2. Tax form 1040ez 2013 Enter the cash value in the contract at the end of the year 2. Tax form 1040ez 2013 0. Tax form 1040ez 2013 00 3. Tax form 1040ez 2013 Subtract line 2 from line 1. Tax form 1040ez 2013 This is the value of your current life insurance protection 3. Tax form 1040ez 2013 $20,000. Tax form 1040ez 2013 00 4. Tax form 1040ez 2013 Enter your age on your birthday nearest the beginning of the policy year 4. Tax form 1040ez 2013 44 5. Tax form 1040ez 2013 Enter the 1-year term premium for $1,000 of life insurance based on your age. Tax form 1040ez 2013 (From Figure 3-1) 5. Tax form 1040ez 2013 $1. Tax form 1040ez 2013 40 6. Tax form 1040ez 2013 Divide line 3 by $1,000 6. Tax form 1040ez 2013 20 7. Tax form 1040ez 2013 Multiply line 6 by line 5. Tax form 1040ez 2013 This is the cost of your incidental life insurance 7. Tax form 1040ez 2013 $28. Tax form 1040ez 2013 00 Example 2. Tax form 1040ez 2013 Lynne's cash value in the contract at the end of the second year is $1,000. Tax form 1040ez 2013 In year two, the cost of Lynne's life insurance is calculated as shown in Table 3-2. Tax form 1040ez 2013 In year two, Lynne's employer will include $29. Tax form 1040ez 2013 07 in her current year's income. Tax form 1040ez 2013 Lynne will subtract this amount when figuring her includible compensation. Tax form 1040ez 2013 Table 3-2. Tax form 1040ez 2013 Worksheet A. Tax form 1040ez 2013 Cost of Incidental Life Insurance Note. Tax form 1040ez 2013 Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Tax form 1040ez 2013 This amount will be used to figure includible compensation for your most recent year of service. Tax form 1040ez 2013 1. Tax form 1040ez 2013 Enter the value of the contract (amount payable upon your death) 1. Tax form 1040ez 2013 $20,000. Tax form 1040ez 2013 00 2. Tax form 1040ez 2013 Enter the cash value in the contract at the end of the year 2. Tax form 1040ez 2013 $1,000. Tax form 1040ez 2013 00 3. Tax form 1040ez 2013 Subtract line 2 from line 1. Tax form 1040ez 2013 This is the value of your current life insurance protection 3. Tax form 1040ez 2013 $19,000. Tax form 1040ez 2013 00 4. Tax form 1040ez 2013 Enter your age on your birthday nearest the beginning of the policy year 4. Tax form 1040ez 2013 45 5. Tax form 1040ez 2013 Enter the 1-year term premium for $1,000 of life insurance based on your age. Tax form 1040ez 2013 (From Figure 3-1) 5. Tax form 1040ez 2013 $1. Tax form 1040ez 2013 53 6. Tax form 1040ez 2013 Divide line 3 by $1,000 6. Tax form 1040ez 2013 19 7. Tax form 1040ez 2013 Multiply line 6 by line 5. Tax form 1040ez 2013 This is the cost of your incidental life insurance 7. Tax form 1040ez 2013 $29. Tax form 1040ez 2013 07 Figuring Includible Compensation for Your Most Recent Year of Service You can use Worksheet B in chapter 9 to determine your includible compensation for your most recent year of service. Tax form 1040ez 2013 Example. Tax form 1040ez 2013 Floyd has been periodically working full-time for a local hospital since September 2011. Tax form 1040ez 2013 He needs to figure his limit on annual additions for 2014. Tax form 1040ez 2013 The hospital's normal annual work period for employees in Floyd's general type of work runs from January to December. Tax form 1040ez 2013 During the periods that Floyd was employed with the hospital, the hospital has always been eligible to provide a 403(b) plan to employees. Tax form 1040ez 2013 Additionally, the hospital has never provided the employees with a 457 deferred compensation plan, a transportation fringe benefit plan, or a cafeteria plan. Tax form 1040ez 2013 Floyd has never worked abroad and there is no life insurance provided under the plan. Tax form 1040ez 2013 Table 3-3 shows the service Floyd provided to his employer, his compensation for the periods worked, his elective deferrals, and his taxable wages. Tax form 1040ez 2013 Table 3-3. Tax form 1040ez 2013 Floyd's Compensation Note. Tax form 1040ez 2013 This table shows information Floyd will use to figure includible compensation for his most recent year of service. Tax form 1040ez 2013   Year Years of Service Taxable Wages Elective Deferrals 2014 6/12 of  a year $42,000 $2,000 2013 4/12 of  a year $16,000 $1,650 2012 4/12 of  a year $16,000 $1,650 Before Floyd can figure his limit on annual additions, he must figure includible compensation for his most recent year of service. Tax form 1040ez 2013 Because Floyd is not planning to work the entire 2014 year, his most recent year of service will include the time he is planning to work in 2014 plus time he worked in the preceding 3 years until the time he worked for the hospital totals 1 year. Tax form 1040ez 2013 If the total time he worked is less than 1 year, Floyd will treat it as if it were 1 year. Tax form 1040ez 2013 He figures his most recent year of service shown in the following list. Tax form 1040ez 2013 Time he will work in 2014 is 6/12 of a year. Tax form 1040ez 2013 Time worked in 2013 is 4/12 of a year. Tax form 1040ez 2013 All of this time will be used to determine Floyd's most recent year of service. Tax form 1040ez 2013 Time worked in 2012 is 4/12 of a year. Tax form 1040ez 2013 Floyd only needs 2 months of the 4 months he worked in 2012 to have enough time to total 1 full year. Tax form 1040ez 2013 Because he needs only one-half of the actual time he worked, Floyd will use only one-half of his income earned during that period to calculate wages that will be used in figuring his includible compensation. Tax form 1040ez 2013 Using the information provided in Table 3-3, wages for Floyd's most recent year of service are $66,000 ($42,000 + $16,000 + $8,000). Tax form 1040ez 2013 His includible compensation for his most recent year of service is figured as shown in Table 3-4. Tax form 1040ez 2013 After figuring his includible compensation, Floyd determines his limit on annual additions for 2014 to be $52,000, the lesser of his includible compensation, $70,475 (Table 3-4), and the maximum amount of $52,000. Tax form 1040ez 2013 Table 3-4. Tax form 1040ez 2013 Worksheet B. Tax form 1040ez 2013 Includible Compensation for Your Most Recent Year of Service1 Note. Tax form 1040ez 2013 Use this worksheet to figure includible compensation for your most recent year of service. Tax form 1040ez 2013 1. Tax form 1040ez 2013 Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. Tax form 1040ez 2013 $66,000 2. Tax form 1040ez 2013 Enter elective deferrals excluded from your gross income for your most recent year of service2 2. Tax form 1040ez 2013 4,4753 3. Tax form 1040ez 2013 Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. Tax form 1040ez 2013 -0- 4. Tax form 1040ez 2013 Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government, or of a tax-exempt organization) for your most recent year of service 4. Tax form 1040ez 2013 -0- 5. Tax form 1040ez 2013 Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. Tax form 1040ez 2013 -0- 6. Tax form 1040ez 2013 Enter your foreign earned income exclusion for your most recent year of service 6. Tax form 1040ez 2013 -0- 7. Tax form 1040ez 2013 Add lines 1, 2, 3, 4, 5, and 6 7. Tax form 1040ez 2013 70,475 8. Tax form 1040ez 2013 Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. Tax form 1040ez 2013 -0- 9. Tax form 1040ez 2013 Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. Tax form 1040ez 2013 -0- 10. Tax form 1040ez 2013 Add lines 8 and 9 10. Tax form 1040ez 2013 -0- 11. Tax form 1040ez 2013 Subtract line 10 from line 7. Tax form 1040ez 2013 This is your includible compensation for your most recent year of service 11. Tax form 1040ez 2013 70,475 1Use estimated amounts if figuring includible compensation before the end of the year. Tax form 1040ez 2013 2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. Tax form 1040ez 2013  3$4,475 ($2,000 + $1,650 + $825). Tax form 1040ez 2013 Prev  Up  Next   Home   More Online Publications