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Tax Form For College Students

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Tax Form For College Students

Tax form for college students 4. Tax form for college students   Retención de Impuestos e Impuesto Estimado Table of Contents Qué Hay de Nuevo para el Año 2014 Recordatorios Introduction Useful Items - You may want to see: Retención de Impuesto para el Año 2014Sueldos y Salarios Propinas Beneficios Marginales Tributables Compensación por Enfermedad Pensiones y Anualidades Ganancias Provenientes de Juegos de Azar y Apuestas Compensación por Desempleo Pagos del Gobierno Federal Retención Adicional Impuesto Estimado para el Año 2014Quién no Tiene que Pagar el Impuesto Estimado ¿Quién Tiene que Pagar Impuesto Estimado? Cómo Calcular el Impuesto Estimado Cuándo se Debe Pagar el Impuesto Estimado Cómo Determinar Cada Pago Cómo Pagar el Impuesto Estimado Crédito por Impuestos Retenidos e Impuesto Estimado para el Año 2013Retención Impuesto Estimado Multa por Pago Insuficiente de Impuestos para el Año 2013 Qué Hay de Nuevo para el Año 2014 Cambios en la ley tributaria para el año 2014. Tax form for college students  Al calcular la cantidad de impuestos que quiera que se retengan de su remuneración y al calcular la cantidad de impuesto estimado, tenga en cuenta los cambios en la ley tributaria que entrarán en vigor en 2014. Tax form for college students Para más información, vea la Publicación 505, en inglés. Tax form for college students Recordatorios Impuesto estimado con protección tributaria para contribuyentes de altos ingresos. Tax form for college students  Si su ingreso bruto ajustado del año 2013 fue mayor que $150,000 ($75,000 si es casado y presenta una declaración por separado), tiene que pagar el monto menor de uno de los siguientes: el 90% de su impuesto anticipado para el año 2014 o el 110% de la cantidad de impuesto indicada en su declaración de impuestos del año 2013, a fin de evitar una multa por no pagar el impuesto estimado. Tax form for college students Introduction Este capítulo explica cómo pagar impuestos cuando se devengan o reciben ingresos durante el año. Tax form for college students Generalmente, el impuesto federal sobre el ingreso es uno que se paga sistemáticamente según obtenga o gane ingresos. Tax form for college students Hay dos maneras de hacer esto: Retención del impuesto. Tax form for college students Si es empleado, su empleador probablemente le retiene de su paga impuestos sobre sus ingresos. Tax form for college students Los impuestos también pueden ser retenidos sobre otras clases de ingresos, tales como pensiones, bonificaciones, comisiones y ganancias de juegos y apuestas. Tax form for college students La cantidad retenida se paga al IRS a nombre suyo. Tax form for college students Impuesto estimado. Tax form for college students Si no le retienen impuestos, o si no le retienen suficientes impuestos, quizás tendrá que pagar un impuesto estimado. Tax form for college students Las personas que trabajan por cuenta propia generalmente tienen que pagar sus impuestos de esta manera. Tax form for college students Además es posible que tenga que pagar un impuesto estimado si recibe ingresos como dividendos, intereses, ganancias de capital, alquileres y regalías. Tax form for college students El impuesto estimado se usa para pagar no sólo los impuestos sobre el ingreso sino también los impuestos sobre el trabajo por cuenta propia y el impuesto mínimo alternativo. Tax form for college students Este capítulo trata sobre estos dos métodos. Tax form for college students Además, explica lo siguiente: Crédito por retención e impuesto estimado. Tax form for college students Cuando presente su declaración de impuestos para el año 2013, declare todo el impuesto sobre el ingreso que se le retuvo de su sueldo, salario, pensiones, etc. Tax form for college students y el impuesto estimado que pagó para el año 2013. Tax form for college students También tome crédito por todo impuesto del Seguro Social en exceso o retención tributaria de jubilación de empleados ferroviarios (tratado en el capítulo 37). Tax form for college students Multa por pago insuficiente. Tax form for college students Si no pagó suficientes impuestos durante el año por medio de la retención del impuesto o por pagos de impuestos estimados, podría estar obligado a pagar una multa. Tax form for college students El IRS usualmente puede calcularle esta multa. Tax form for college students Vea el tema titulado Multa por Pago Insuficiente de Impuestos para el Año 2013 al final de este capítulo. Tax form for college students Useful Items - You may want to see: Publicación 505 Tax Withholding and Estimated Tax (Retención del impuesto e impuesto estimado), en inglés Formulario (e Instrucciones) W-4 Employee's Withholding Allowance Certificate (Certificado de exención de la retención del empleado), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4P Withholding Certificate for Pension or Annuity Payments (Certificado para la retención de impuestos sobre los pagos de pensiones o anualidades), en inglés W-4S Request for Federal Income Tax Withholding From Sick Pay (Solicitud de retención de impuestos federales sobre el ingreso de pagos de compensación por enfermedad), en inglés W-4V Voluntary Withholding Request (Solicitud de retención voluntaria), en inglés 1040-ES Estimated Tax for Individuals (Impuesto estimado para personas físicas), en inglés 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts (Pagos insuficientes del impuesto estimado por personas físicas, caudales hereditarios y fideicomisos), en inglés 2210-F Underpayment of Estimated Tax by Farmers and Fishermen (Pagos insuficientes del impuesto estimado por granjeros y pescadores), en inglés Retención de Impuesto para el Año 2014 En esta sección se explica la retención de impuestos sobre: Sueldos y salarios, Propinas, Beneficios marginales tributables, Compensación por enfermedad, Pensiones y anualidades, Ganancias de juegos y apuestas, Compensación por desempleo y Ciertos pagos del gobierno federal. Tax form for college students Esta sección aborda los requisitos en cuanto a la retención sobre cada uno de los ingresos anteriores. Tax form for college students Esta sección también abarca la retención adicional sobre intereses, dividendos y otras clases de pagos. Tax form for college students Sueldos y Salarios Los impuestos sobre los ingresos se retienen de sueldos y salarios de la mayoría de los empleados. Tax form for college students Su sueldo o salario incluye su paga regular y remuneraciones por concepto de bonificaciones, comisiones, vacaciones u otras remuneraciones adicionales. Tax form for college students También incluye reembolsos y otras asignaciones para gastos pagados conforme a un plan sin rendición de cuentas. Tax form for college students Vea Ingresos Suplementarios , más adelante, para más información sobre reembolsos y otras asignaciones para gastos pagados conforme a un plan sin rendición de cuentas. Tax form for college students Si su ingreso es lo suficientemente bajo como para no tener que pagar impuestos sobre los ingresos del año en cuestión, quizás esté exento de retención. Tax form for college students Esto se explica en Exención de la Retención , más adelante. Tax form for college students Puede pedirle a su empleador que retenga el impuesto tributario de sus sueldos que no son en efectivo y otros sueldos que no están sujetos a la retención. Tax form for college students Si su empleador no accede a retener su impuesto o no retiene suficiente impuesto, quizás tendrá que pagar impuesto estimado, como se explica más adelante bajo Impuesto Estimado para el Año 2014 . Tax form for college students Militares jubilados. Tax form for college students   Los pagos de pensión por jubilación militar se tratan igual que la paga normal para propósitos de la retención de impuestos sobre los ingresos, aun cuando se consideren pagos de pensión o anualidad para otros propósitos tributarios. Tax form for college students Trabajadores domésticos. Tax form for college students   Si es trabajador doméstico, puede pedirle a su empleador que le retenga impuestos sobre sus ingresos. Tax form for college students Un trabajador doméstico es un empleado que cumple con trabajo doméstico en una casa privada, organización local de una institución académica de enseñanza superior, fraternidad local o capítulo de una asociación o hermandad femenina de una institución de enseñanza universitaria (sorority). Tax form for college students   Se le retendrán impuestos sólo si usted quiere que se le retengan y su empleador accede a hacerlo. Tax form for college students Si no se le retienen suficientes impuestos sobre el ingreso, es posible que tenga que pagar un impuesto estimado, como se explica más adelante bajo el tema titulado Impuesto Estimado para el Año 2014 . Tax form for college students Trabajadores agrícolas. Tax form for college students   Por lo general, los impuestos sobre los ingresos se retienen del salario en efectivo por trabajo agrícola a menos que el empleador cumpla las dos condiciones siguientes: Le paga una remuneración en efectivo inferior a $150 durante el año y Tiene gastos por concepto de trabajo agrícola de menos de $2,500 durante el año. Tax form for college students Pagos de sueldo diferenciales. Tax form for college students   Cuando los empleados están en permiso temporal (licencia) del trabajo por obligaciones militares, algunos empleadores pagan la diferencia entre el pago militar y el pago civil. Tax form for college students Pagos hechos a un empleado que está de servicio activo militar por más de 30 días estará sujeto a la retención del impuesto sobre los ingresos, pero no sujeto a los impuestos del Seguro Social o de Medicare. Tax form for college students Los salarios y la cantidad retenida serán declarados en el Formulario W-2, Wage and Tax Statement (Comprobante de salarios e impuestos), en inglés. Tax form for college students   El crédito que los empleadores pueden reclamar por el pago de sueldos diferenciales a militares reservistas que han sido activados expirará para sueldos pagados luego del 31 de diciembre de 2013. Tax form for college students Cómo Determinar la Cantidad Retenida Utilizando el Formulario W-4 (o Formulario W-4(SP)) La cantidad de impuestos sobre el ingreso que su empleador retiene de su remuneración normal depende de dos factores: La cantidad que usted gana en cada período de nómina. Tax form for college students La información que le proporciona a su empleador en el Formulario W-4(SP) (o Formulario W-4, en inglés). Tax form for college students El Formulario W-4(SP) (o Formulario W-4, en inglés) incluye cuatro categorías de información que el empleador utiliza para determinar la cantidad de impuestos a retener. Tax form for college students Si debe retener impuestos conforme a la tasa para solteros o a la tasa más baja para casados. Tax form for college students Cuántos descuentos para retención reclama usted. Tax form for college students (Cada descuento reduce la cantidad a retener). Tax form for college students Si quiere que se le retenga una cantidad adicional. Tax form for college students Por si está reclamando una exención de retención en 2014. Tax form for college students Vea Exención de la Retención , más adelante. Tax form for college students Nota: Tiene que especificar su estado civil para efectos de la declaración y el número total de descuentos para la retención al llenar el Formulario W-4(SP) (o Formulario W-4, en inglés). Tax form for college students No puede indicar sólo una cantidad en dólares que le parezca apropiada. Tax form for college students Empleo Nuevo Al empezar un empleo nuevo, tiene que llenar un Formulario W-4(SP) (o Formulario W-4, en inglés) y entregárselo a su empleador. Tax form for college students Su empleador debe tener ejemplares del formulario para darle. Tax form for college students Si tiene que cambiar la información en el futuro, tendrá que llenar otro Formulario W-4(SP) (o Formulario W-4, en inglés). Tax form for college students Si trabaja solamente una parte del año (por ejemplo, comienza a trabajar después del principio del año), es posible que se le retengan demasiados impuestos. Tax form for college students Quizás pueda evitar la retención excesiva de impuestos si su empleador accede a utilizar el método de retención de impuestos durante sólo parte del año. Tax form for college students Para más información, vea Part-Year Method (Método de año parcial), en el capítulo 1 de la Publicación 505, en inglés. Tax form for college students Empleado que también recibe ingresos de alguna pensión. Tax form for college students   Si recibe ingresos procedentes de una pensión o anualidad y empieza un trabajo nuevo, tendrá que entregar un Formulario W-4(SP) (o Formulario W-4, en inglés) a su nuevo empleador. Tax form for college students No obstante, puede optar por dividir entre su pensión y trabajo los descuentos para la retención, según le convenga. Tax form for college students Cómo Cambiar la Retención Durante el año pueden ocurrir cambios que pueden modificar su estado civil o la cantidad de exenciones, ajustes, deducciones o créditos que podría reclamar en su declaración de impuestos. Tax form for college students Cada vez que esto ocurra, quizás tenga que entregarle a su empleador un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo para cambiar su estado para fines de la retención o su número de descuentos para la misma. Tax form for college students Si los cambios reducen la cantidad de descuentos que usted está reclamando o cambia su estado civil de casado a soltero, tiene que entregarle a su empleador un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo dentro de 10 días. Tax form for college students Por regla general, puede llenar un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo cada vez que desee cambiar su número de descuentos para la retención por cualquier otra razón. Tax form for college students Cómo cambiar su retención de impuestos para el año 2015. Tax form for college students   Si alguna circunstancia durante 2014 disminuye el número de descuentos para la retención de impuestos durante el año 2015, debe entregarle a su empleador un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo a más tardar el 1 de diciembre del año 2014. Tax form for college students Si dicha situación ocurre en diciembre de 2014, entrégueselo dentro de 10 días a partir de la fecha del evento. Tax form for college students Cómo Verificar la Retención de Impuestos Después de entregarle a su empleador el Formulario W-4(SP) (o Formulario W-4, en inglés), puede verificar si la cantidad de impuestos que se retienen de su sueldo o salario es excesiva o insuficiente. Tax form for college students Si se le retienen impuestos excesivos o insuficientes, debe entregarle a su empleador un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo, para cambiar la cantidad a retener. Tax form for college students Debe tratar que la cantidad que le retengan de su sueldo o salario sea igual al monto de los impuestos por los cuales será responsable. Tax form for college students Si no le retienen suficientes impuestos, al final del año adeudará impuestos y podría tener que pagar intereses y multas. Tax form for college students Si la cantidad de impuestos que le retienen es excesiva, no podrá utilizar el dinero hasta que reciba el reembolso. Tax form for college students Siempre verifique la retención si ocurren cambios personales o financieros en su vida o cambios en la ley que puedan modificar su responsabilidad tributaria. Tax form for college students Nota: No puede hacerle un pago a su empleador para compensar por retenciones de impuestos en salarios y sueldos correspondientes a períodos de paga anteriores o para pagar su impuesto estimado. Tax form for college students Cómo Completar el Formulario W-4(SP) (o Formulario W-4, en inglés) y las Hojas de Trabajo Correspondientes El Formulario W-4(SP) (o Formulario W-4, en inglés) tiene unas hojas de trabajo que le ayudan a calcular los descuentos para la retención de impuestos que puede declarar. Tax form for college students Dichas hojas de trabajo son para su documentación. Tax form for college students No se las dé a su empleador. Tax form for college students Empleos múltiples. Tax form for college students   Si tiene ingresos de más de un empleo simultáneamente, complete sólo un juego de hojas de trabajo para el Formulario W-4(SP) (o Formulario W-4, en inglés). Tax form for college students Luego divida los descuentos entre los Formularios W-4(SP) (o Formularios W-4, en inglés) que llene para cada empleo. Tax form for college students No se pueden declarar los mismos descuentos para más de un empleador a la vez. Tax form for college students Puede declarar todos los descuentos de un solo empleador y no de los demás, o puede dividirlos de cualquier otra manera. Tax form for college students Personas casadas. Tax form for college students   Si usted y su cónyuge trabajan y van a presentar una declaración conjunta, calcule sus descuentos para la retención basándose en sus ingresos, ajustes, deducciones, exenciones y créditos conjuntos. Tax form for college students Utilice un solo juego de hojas de trabajo. Tax form for college students Usted y su cónyuge pueden dividir los descuentos como quieran; sin embargo, no puede reclamar el mismo descuento que su cónyuge. Tax form for college students   Si usted y su cónyuge van a presentar declaraciones de impuestos por separado, tienen que calcular sus descuentos en hojas de trabajo separadas, basándose en sus propios ingresos, ajustes, deducciones, exenciones y créditos. Tax form for college students Método alternativo de cálculo de los descuentos para la retención de impuestos. Tax form for college students   No es obligatorio utilizar las hojas de trabajo del Formulario W-4(SP) (o Formulario W-4, en inglés) si usted utiliza otro método más exacto para determinar el número de descuentos para la retención. Tax form for college students Para más información, vea Alternative method of figuring withholding allowances (Método alternativo para determinar los descuentos para la retención), bajo Completing Form W-4 and Worksheets (Cómo llenar el Formulario W-4 y sus hojas de trabajo), en el capítulo 1 de la Publicación 505, en inglés. Tax form for college students Hoja de Trabajo para Calcular los Descuentos Personales. Tax form for college students   Utilice la Hoja de Trabajo para Descuentos Personales del Formulario W-4(SP) (o la Personal Allowances Worksheet del Formulario W-4, en inglés) para determinar los descuentos para la retención basándose en las exenciones y cualquier descuento pertinente especial que aplique. Tax form for college students Hoja de Trabajo para las Deducciones y los Ajustes. Tax form for college students   Utilice la Hoja de Trabajo para Deducciones y Ajustes del Formulario W-4(SP) (o la Deductions and Adjustments Worksheet del Formulario W-4, en inglés) si piensa detallar las deducciones, reclamar ciertos créditos o deducir ajustes a los ingresos indicados en la declaración de impuestos del año 2014 y desea reducir su impuesto retenido. Tax form for college students Complete esta hoja de trabajo también en el caso de cambios en alguna de estas partidas para ver si necesita cambiar la cantidad que se le debe retener. Tax form for college students Hoja de Trabajo para Dos Asalariados/Múltiples Empleos. Tax form for college students   Puede tener que llenar la Hoja de Trabajo para Dos Asalariados/Múltiples Empleos del Formulario W-4(SP) (o la Two Earners/Multiple Jobs Worksheet del Formulario W-4, en inglés) si tiene más de un empleo, un cónyuge que trabaja o si usted está recibiendo distribuciones de una pensión. Tax form for college students Puede además agregar, si corresponde, en esta hoja de trabajo, toda retención adicional necesaria para incluir toda cantidad que espere adeudar, aparte del impuesto sobre los ingresos (por ejemplo, el impuesto sobre el ingreso del trabajo por cuenta propia). Tax form for college students Cómo Calcular la Cantidad Correcta de Impuesto Retenido En la mayoría de los casos, el impuesto retenido de su paga se aproximará al impuesto que usted declare si cumple los dos requisitos siguientes: Llena correctamente todas las hojas de trabajo del Formulario W-4(SP) (o Formulario W-4, en inglés) que le correspondan. Tax form for college students Entrega a su empleador un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo cada vez que ocurra un cambio que afecte la retención de impuestos. Tax form for college students Sin embargo, ya que las hojas de trabajo y los métodos de retención no abarcan todas las circunstancias que puedan ocurrir, puede ser que no se le retenga la cantidad correcta de impuestos. Tax form for college students Es más probable que esto ocurra en los casos siguientes: Está casado y usted y su cónyuge trabajan. Tax form for college students Tiene más de un empleo a la vez. Tax form for college students Recibió ingresos no derivados del trabajo, como intereses, dividendos, pensión alimenticia del cónyuge o ex cónyuge, compensación por desempleo e ingresos del trabajo por cuenta propia. Tax form for college students Adeudará impuestos adicionales al presentar su declaración de impuestos, como el impuesto sobre el ingreso del trabajo por cuenta propia. Tax form for college students Se le retienen impuestos basados en información obsoleta de un Formulario W-4(SP) (o Formulario W-4, en inglés) durante la mayor parte del año. Tax form for college students Ha ganado más de la cantidad que aparece en Revise su retención en la parte superior de la página 1 de las instrucciones del Formulario W-4(SP) (o bajo Check your withholding, en la parte superior de la página 1 de las instrucciones del Formulario W-4, en inglés). Tax form for college students Trabaja sólo durante una parte del año. Tax form for college students Cambia el número de descuentos para la retención durante el año. Tax form for college students Método de salarios acumulados. Tax form for college students   Si durante el año cambió el número de descuentos para la retención, es posible que se le hayan retenido demasiados o insuficientes impuestos durante el período anterior al cual se hizo el cambio. Tax form for college students Puede compensar esta situación si su empleador accede a utilizar el método de retención de salarios acumulados durante el resto del año. Tax form for college students Si desea utilizar este método, debe solicitárselo por escrito a su empleador. Tax form for college students   Para poder usar este método se le debe haber pagado su salario usando el mismo tipo de período de pago (semanal, bisemanal, etc. Tax form for college students ) desde el principio del año. Tax form for college students Publicación 505 Para asegurar que se le retenga la cantidad correcta de impuestos, obtenga la Publicación 505, en inglés. Tax form for college students Ésta le ayudará a comparar el impuesto retenido durante el año con el impuesto declarado en su declaración. Tax form for college students Le ayudará también a determinar cuánto impuesto adicional necesitará que se le retenga, si corresponde, durante cada período o fecha de pago para evitar adeudar impuestos adicionales al presentar su declaración. Tax form for college students Si no se le retienen suficientes impuestos, puede tener que hacer pagos de impuestos estimados, tal como se explica bajo Impuesto Estimado para el Año 2014 , más adelante. Tax form for college students Puede utilizar la Calculadora de Retenciones (conocida en inglés como “IRS Withholding Calculator”) del IRS en www. Tax form for college students irs. Tax form for college students gov/Individuals, disponible en inglés, en vez de la Publicación 505 o las hojas de trabajo incluidas con el Formulario W-4(SP) para determinar si necesita aumentar o disminuir su retención de impuestos. Tax form for college students Requisitos que Debe Cumplir su Empleador Le convendría conocer algunos de los requisitos para la retención que su empleador tiene que cumplir. Tax form for college students Dichos requisitos podrían afectar su manera de completar el Formulario W-4(SP) (o Formulario W-4, en inglés) y cómo resolver posibles problemas. Tax form for college students Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo. Tax form for college students   Al comenzar un empleo nuevo, su empleador debe hacer que usted complete un Formulario W-4(SP) (o Formulario W-4, en inglés). Tax form for college students A partir de su primer pago, el empleador usará la información facilitada en el formulario para determinar la cantidad que tiene que retenerle. Tax form for college students   Si más adelante llena un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo, su empleador puede ponerlo en vigor cuanto antes. Tax form for college students La fecha límite para ponerlo en vigor será el comienzo del primer período de nómina que termine dentro de los 30 días o más después de que usted le entregue el formulario al empleador. Tax form for college students Ningún Formulario W-4(SP) (o Formulario W-4, en inglés). Tax form for college students   Si no le entrega a su empleador un Formulario W-4(SP) (o Formulario W-4, en inglés) debidamente completado, él tiene que retenerle el impuesto a la tasa más alta, o sea, como soltero sin descuentos para la retención. Tax form for college students Devolución del impuesto retenido. Tax form for college students   Si descubre que se le han retenido demasiados impuestos porque no declaró todos los descuentos a los cuales tiene derecho, debería entregarle a su empleador un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo. Tax form for college students El empleador no puede reembolsarle impuesto alguno retenido anteriormente. Tax form for college students En lugar de esto, declare la cantidad completa que se le retuvo cuando presente la declaración de impuestos. Tax form for college students   No obstante, si su empleador le ha retenido impuestos superiores a la cantidad correcta según el Formulario W-4(SP) (o Formulario W-4, en inglés) ya vigente, no tiene que llenar otro formulario nuevo para reducir la cantidad de impuestos a retener. Tax form for college students Su empleador puede devolverle la cantidad que le fue retenida erróneamente. Tax form for college students Si no le devuelve esa cantidad, su Formulario W-2 mostrará la cantidad total realmente retenida, la cual usted reclamaría cuando presenta su declaración. Tax form for college students Exención de la Retención Si declara una exención de la retención de impuestos, su empleador no le retendrá el impuesto federal sobre el ingreso de su sueldo o salario. Tax form for college students La exención corresponde únicamente al impuesto sobre el ingreso, no al impuesto del Seguro Social ni al Medicare. Tax form for college students Puede reclamar una exención de retención durante 2014 sólo si se dan las dos condiciones siguientes: Para el año 2013 tuvo derecho a recibir un reembolso o una devolución de todos los impuestos federales sobre el ingreso retenidos porque no estuvo obligado a pagar impuestos ese año. Tax form for college students Para el año 2014 espera recibir un reembolso o una devolución de todos los impuestos federales sobre el ingreso retenidos porque no espera adeudar ningún impuesto durante ese año. Tax form for college students Estudiantes. Tax form for college students   Si es estudiante, no está automáticamente exento de pagar impuestos. Tax form for college students Vea el capítulo 1 para averiguar si debe presentar una declaración. Tax form for college students Si trabaja a tiempo parcial o sólo durante el verano, quizás tenga derecho a recibir una exención de retención. Tax form for college students Personas de un mínimo de 65 años de edad o ciegas. Tax form for college students   Si tiene 65 años o más o está ciego, utilice la Hoja de Trabajo 1-3 ó 1-4 del capítulo 1 de la Publicación 505, para ayudarle a decidir si puede reclamar una exención de retención. Tax form for college students No utilice ninguna de las hojas de trabajo si va a detallar las deducciones, declarar exenciones por dependientes o reclamar créditos tributarios en su declaración del año 2014. Tax form for college students En lugar de ello, vea Itemizing deductions or claiming exemptions or credits (Cómo detallar deducciones o reclamar exenciones por dependientes o créditos tributarios), en el capítulo 1 de la Publicación 505, en inglés. Tax form for college students Cómo reclamar una exención de la retención. Tax form for college students   Para poder reclamar esta exención, tiene que darle a su empleador un Formulario W-4(SP) (o Formulario W-4, en inglés). Tax form for college students No complete las líneas 5 ni 6. Tax form for college students Escriba, en inglés, la palabra “ Exempt ” (Exento) en la línea 7. Tax form for college students   Si reclama una exención, pero luego su situación cambia de tal manera que debe pagar impuestos sobre el ingreso, tiene que presentar un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo dentro de los 10 días siguientes al cambio. Tax form for college students Si reclama la exención para 2014, pero anticipa que va a adeudar impuestos sobre el ingreso en 2015, tendrá que llenar un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo para el 1 de diciembre del año 2014. Tax form for college students   Su declaración de exención de la retención puede ser revisada por el IRS. Tax form for college students La exención será válida únicamente por un año. Tax form for college students   Tiene que darle a su empleador un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo para el 15 de febrero de cada año si desea prorrogar la exención. Tax form for college students Ingresos Suplementarios Los salarios suplementarios incluyen las remuneraciones por concepto de bonificaciones, comisiones, paga por trabajar horas extras (overtime), vacaciones, cierta compensación por enfermedad y remuneraciones por gastos de acuerdo con determinados planes. Tax form for college students El pagador puede calcular la retención sobre los ingresos suplementarios utilizando el método que se utilizó para los sueldos y salarios normales. Tax form for college students No obstante, si estos pagos se calculan aparte de sus sueldos y salarios normales, su empleador u otro pagador de dichos ingresos puede retenerle impuestos sobre el ingreso del trabajo de estos ingresos a una tasa uniforme. Tax form for college students Remuneraciones por gastos del empleado. Tax form for college students   Los reembolsos u otras remuneraciones de gastos del empleado pagados por su empleador de acuerdo con un plan sin rendición de cuentas directamente a su empleador (nonaccountable plan) se consideran ingresos suplementarios. Tax form for college students   Los reembolsos u otras remuneraciones por gastos del empleado pagados de acuerdo con un plan de reembolsos con rendición de cuentas (accountable plan), que superen los gastos demostrados se consideran pagados de acuerdo con un plan de reembolsos sin rendición de cuentas a su empleador si usted no devuelve el exceso pagado dentro de un período razonable. Tax form for college students   Para más detalles sobre los planes de reembolsos con y sin rendición de cuentas al empleador, vea Reembolsos en el capítulo 26. Tax form for college students Multas Es posible que tenga que pagar una multa de $500 si se dan las dos condiciones siguientes: Declara descuentos para la retención en el Formulario W-4(SP) (o Formulario W-4, en inglés) que reducen la cantidad total de impuestos retenidos. Tax form for college students No tiene ninguna razón que justifique esas declaraciones o descuentos al preparar el Formulario W-4(SP) (o Formulario W-4, en inglés). Tax form for college students Se puede imponer también una multa por delito penal por facilitar información falsa o fraudulenta intencionalmente en el Formulario W-4(SP) (o Formulario W-4, en inglés) o por no facilitar información intencionalmente que podría aumentar la cantidad retenida. Tax form for college students La multa, si se demuestra su culpabilidad, puede ser de hasta $1,000 o encarcelamiento por un máximo de 1 año, o ambos. Tax form for college students Estas multas le corresponderán si falsifica intencionalmente y con conocimiento el Formulario W-4(SP) (o Formulario W-4, en inglés) para tratar de reducir o eliminar la retención correcta de impuestos. Tax form for college students Un simple error o una equivocación inocente no resultará en la imposición de dichas multas. Tax form for college students Por ejemplo, una persona que ha tratado de calcular correctamente el número de descuentos para la retención, pero declara siete descuentos en lugar del número correcto de seis, no tendrá que pagar una multa relacionada con el Formulario W-4(SP) (o Formulario W-4, en inglés). Tax form for college students Propinas Las propinas que reciba en su empleo mientras trabaja se consideran parte de su sueldo. Tax form for college students Tiene que incluir las propinas que reciba en su declaración de impuestos en la misma línea en la que incluya su sueldo, salario, etcétera. Tax form for college students No se retienen impuestos directamente de sus propinas, como se hace en el caso de su sueldo, salario, etcétera. Tax form for college students No obstante, su empleador tendrá en cuenta las propinas que declare para calcular la cantidad de impuestos que deberá retenerle de su salario normal. Tax form for college students Vea el capítulo 6 para obtener información sobre cómo declarar las propinas a su empleador. Tax form for college students Para más información acerca de los requisitos para la retención de impuestos sobre las propinas, vea la Publicación 531, Reporting Tip Income (Cómo declarar el ingreso de propinas), en inglés. Tax form for college students Cómo determina su empleador la cantidad que debe retener. Tax form for college students   Las propinas que usted declara a su empleador se incluyen en su ingreso total para el mes en el cual las declara. Tax form for college students Su empleador puede calcular la cantidad que debe retenerle de una de las siguientes maneras: Retención del impuesto a la tasa normal sobre la cantidad resultante de sumar su salario normal y las propinas declaradas. Tax form for college students Retención del impuesto a la tasa normal sobre su salario normal, más un porcentaje de sus propinas declaradas. Tax form for college students Salario insuficiente para pagar los impuestos. Tax form for college students   Si su salario regular es insuficiente para que su empleador pueda retenerle todos los impuestos que usted adeude sobre su paga, más propinas (incluyendo impuestos sobre el ingreso y los impuestos del Seguro Social y Medicare (o el impuesto equivalente de la jubilación ferroviaria)), puede darle al empleador el dinero necesario para pagar los impuestos adeudados. Tax form for college students Vea Entrega de dinero al empleador para el pago de los impuestos en el capítulo 6. Tax form for college students Propinas asignadas. Tax form for college students   Su empleador no debe retener de sus propinas asignadas impuesto sobre los ingresos ni los impuestos del Medicare, Seguro Social, o la jubilación ferroviaria. Tax form for college students La retención de dichos impuestos se basa únicamente en su salario más las propinas declaradas. Tax form for college students Su empleador debe devolverle toda cantidad de impuesto retenida erróneamente de su paga. Tax form for college students Vea el tema titulado Asignación de Propinas , en el capítulo 6, para más información. Tax form for college students Beneficios Marginales Tributables El valor de ciertos beneficios marginales no monetarios que reciba de su empleador se considera parte de su paga. Tax form for college students Su empleador generalmente le debe retener de su paga regular los impuestos sobre el ingreso. Tax form for college students Para información sobre los beneficios marginales, vea Beneficios Marginales bajo Remuneración del Empleado, en el capítulo 5. Tax form for college students Aunque el valor del uso personal de un automóvil, camión u otro vehículo motorizado que utilice en las carreteras y que le provea su empleador esté sujeto a impuestos, su empleador puede optar por no retener impuestos sobre esa cantidad. Tax form for college students Su empleador debe notificarle si opta por hacerlo. Tax form for college students Para más información acerca de la retención de impuestos sobre los beneficios marginales tributables, vea el capítulo 1 de la Publicación 505, en inglés. Tax form for college students Compensación por Enfermedad El término “compensación por enfermedad” es el pago que usted recibe para reemplazar su salario o sueldo regular mientras está ausente del trabajo temporalmente debido a una enfermedad o lesión. Tax form for college students Para considerarse compensación por enfermedad, ésta deberá ser pagada conforme a un plan en el cual participa su empleador. Tax form for college students Si recibe compensación por enfermedad de su empleador, o de un agente del mismo, se le deben retener impuestos sobre el ingreso. Tax form for college students Un agente que no le pague a usted salario regular puede optar por retenerle impuestos sobre el ingreso a una tasa uniforme. Tax form for college students Sin embargo, si recibe compensación por enfermedad de un tercero que no sea agente o representante de su empleador, le retendrán impuestos sobre el ingreso únicamente si usted lo solicita. Tax form for college students Vea Formulario W-4S , más adelante. Tax form for college students Si recibe compensación por enfermedad de un plan en el cual su empleador no participa (como un plan de protección de salud o contra accidentes en el cual usted paga todas las primas), los pagos que reciba no son considerados compensación por enfermedad y, por lo general, no están sujetos a impuestos. Tax form for college students Convenios sindicales. Tax form for college students   Si recibe compensación por enfermedad de acuerdo a un convenio colectivo del trabajo entre el sindicato al que usted pertenece y su empleador, el convenio podría determinar la cantidad de impuestos sobre el ingreso a retener. Tax form for college students Consulte a su delegado o representante sindical o a su empleador para más información. Tax form for college students Formulario W-4S. Tax form for college students   Si opta por que se le retengan impuestos sobre el ingreso de la compensación por enfermedad pagada por un tercero, por ejemplo, una compañía de seguros, tiene que llenar el Formulario W-4S. Tax form for college students Las instrucciones del formulario contienen una hoja de trabajo que puede utilizar para determinar la cantidad que quiere que se le retenga. Tax form for college students Dichas instrucciones explican también ciertas restricciones que pueden corresponderle. Tax form for college students   Entregue el formulario completado a la entidad que pague su compensación por enfermedad. Tax form for college students Dicha entidad debe retenerle impuestos según las instrucciones indicadas en el formulario. Tax form for college students Impuesto estimado. Tax form for college students   Si no solicita la retención de impuestos en el Formulario W-4S o si no se le han retenido suficientes impuestos, quizás tenga que pagar impuesto estimado. Tax form for college students Si no paga suficientes impuestos mediante pagos de impuesto estimado o si no se le retienen suficientes impuestos, o si se dan los dos casos, quizás tenga que pagar una multa. Tax form for college students Vea Multa por Pago Insuficiente de Impuestos para el Año 2013 , al final de este capítulo. Tax form for college students Pensiones y Anualidades Por lo general, se retienen impuestos sobre el ingreso de las distribuciones de su pensión o anualidad, a menos que usted solicite que no se los retengan. Tax form for college students Esta regla corresponde a distribuciones de: Un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) tradicional; Una compañía o sociedad de seguros de vida de acuerdo con un contrato dotal, anualidad o un contrato de seguros de vida; Un sistema de pensión, anualidad o participación en las ganancias; Un plan de bonificación de acciones; y Cualquier otro plan que aplace el período en el que puede recibir remuneraciones. Tax form for college students La cantidad a retener depende de cómo reciba los pagos. Tax form for college students Es decir, si los recibe durante más de un solo año (pagos periódicos), dentro del plazo de un año (pagos no periódicos) o como una distribución con derecho a reinversión (ERD, por sus siglas en inglés). Tax form for college students La retención de impuesto sobre los ingresos de una ERD es obligatoria. Tax form for college students Información adicional. Tax form for college students    Para más información sobre la tributación de anualidades y distribuciones (incluyendo distribuciones con derecho a reinversión) de planes de jubilación calificados, vea el capítulo 10. Tax form for college students Para más detalles sobre los arreglos IRA, vea el capítulo 17. Tax form for college students Para más información sobre la retención de impuestos de las pensiones y anualidades, incluyendo una explicación del Formulario W-4P, vea Pensions and Annuities (Pensiones y anualidades) en el capítulo 1 de la Publicación 505, en inglés. Tax form for college students Ganancias Provenientes de Juegos de Azar y Apuestas Se retienen impuestos sobre el ingreso proveniente de ciertas ganancias de juegos de azar y apuestas a una tasa uniforme del 25%. Tax form for college students Las ganancias de juegos de azar y apuestas superiores a $5,000 que resulten de las fuentes siguientes están sujetas a la retención de impuestos sobre los ingresos: Todo concurso, convenio de grupos de apostadores, incluidos pagos efectuados a ganadores de torneos de póquer o lotería. Tax form for college students Toda otra clase de apuesta, si las ganancias son por lo menos 300 veces mayores a la cantidad de la apuesta. Tax form for college students No importa si se pagan las ganancias en efectivo, en bienes o como anualidad. Tax form for college students Las ganancias que no se paguen en efectivo se toman en cuenta según su valor justo de mercado. Tax form for college students Excepción. Tax form for college students   Las ganancias de juegos de bingo, keno o de máquinas tragamonedas, por regla general, no están sujetas a la retención de impuestos. Tax form for college students No obstante, es posible que tenga que facilitarle al pagador su número de Seguro Social si quiere evitar la retención de impuestos. Tax form for college students Vea Backup withholding on gambling winnings (Retención adicional sobre las ganancias de juegos de azar y apuestas), en el capítulo 1 de la Publicación 505, en inglés. Tax form for college students Si recibió ganancias de juegos y apuestas que no estuvieron sujetas a retención, quizás tenga que pagar el impuesto estimado. Tax form for college students Vea Impuesto Estimado para el Año 2014 , más adelante. Tax form for college students Si no paga suficientes impuestos mediante la retención o pagos de impuesto estimado, o ambos, puede estar sujeto a una multa. Tax form for college students Vea Multa por Pago Insuficiente de Impuestos para el Año 2013 , al final de este capítulo. Tax form for college students Formulario W-2G. Tax form for college students   Si un pagador le retiene impuestos sobre el ingreso de sus ganancias de juegos de azar y apuestas, éste debe enviarle un Formulario W-2G, Certain Gambling Winnings (Ciertas ganancias de juegos de azar y apuestas), en inglés, en el cual se muestra la cantidad que usted ganó, así como la cantidad de impuestos retenidos. Tax form for college students Declare los impuestos retenidos en la línea 62 del Formulario 1040. Tax form for college students Compensación por Desempleo Puede optar por que se le retengan impuestos sobre los ingresos de su compensación por desempleo. Tax form for college students Para hacerlo, tiene que llenar el Formulario W-4V, en inglés (o un formulario similar facilitado por el pagador) y enviárselo al mismo. Tax form for college students Toda compensación por desempleo está sujeta a impuestos. Tax form for college students De modo que, si no se le retienen suficientes impuestos sobre los ingresos, quizás tenga que pagar impuestos estimados. Tax form for college students Vea Impuesto Estimado para el Año 2014 , más adelante. Tax form for college students Si no paga suficientes impuestos mediante la retención o pagos de impuesto estimado, o ambos, puede estar sujeto a una multa. Tax form for college students Vea Multa por Pago Insuficiente de Impuestos para el Año 2013 , al final de este capítulo, para más información. Tax form for college students Pagos del Gobierno Federal Puede elegir que se le retengan impuestos sobre los ingresos de ciertos pagos que reciba del gobierno federal. Tax form for college students Estos pagos incluyen: Prestaciones del Seguro Social, Prestaciones de la jubilación ferroviaria del nivel 1 (tier 1), Préstamos de crédito sobre mercancías de productos de una corporación que decida incluir en sus ingresos brutos, Pagos recibidos de acuerdo con la Agricultural Act of 1949 (Ley Agrícola de 1949) (7 U. Tax form for college students S. Tax form for college students C. Tax form for college students 1421 et. Tax form for college students seq. Tax form for college students ) como enmendada, o con el Título II de la Disaster Assistance Act of 1988 (Ley de Asistencia en Caso de Desastre de 1988), que se consideren pagos de seguros y que se reciban por uno de los siguientes motivos: Sus cultivos fueron destruidos o gravemente dañados por sequía, inundación u otro tipo de desastre natural o No pudo sembrar cultivos por uno de los desastres naturales descritos en el punto (a) y Todo otro pago conforme a la ley federal según determinado por el Secretario. Tax form for college students Para elegir esta retención, tendrá que llenar el Formulario W-4V, en inglés (u otro documento similar facilitado por el pagador) y enviárselo al mismo. Tax form for college students Si no elige que se le retengan impuestos sobre los ingresos, quizás tenga que pagar el impuesto estimado. Tax form for college students Vea Impuesto Estimado para el Año 2014 , más adelante. Tax form for college students Si no paga suficientes impuestos mediante la retención o pagos de impuesto estimado, o ambos, puede estar sujeto a una multa. Tax form for college students Vea Multa por Pago Insuficiente de Impuestos para el Año 2013 , al final de este capítulo, para más información. Tax form for college students Información adicional. Tax form for college students   Para más información sobre la tributación de los beneficios del Seguro Social y de la jubilación ferroviaria, vea el capítulo 11. Tax form for college students Obtenga la Publicación 225, Farmer's Tax Guide (Guía tributaria para los agricultores), en inglés, si desea más información acerca de la tributación de los préstamos de la Commodity Credit Corporation (Sociedad Anónima de Productos Agrícolas o CCC, por sus siglas en inglés) y pagos de asistencia en caso de desastre por la destrucción de cultivos. Tax form for college students Retención Adicional Los bancos u otras empresas que le paguen ciertos tipos de ingresos tienen que presentar una declaración informativa (Formulario 1099) al IRS. Tax form for college students Una declaración informativa indica cuántos ingresos se le pagaron a usted durante el año. Tax form for college students Este formulario muestra también su nombre y número de identificación del contribuyente (TIN, por sus siglas en inglés). Tax form for college students En el capítulo 1, bajo Número de Seguro Social , se explica el número de identificación del contribuyente (TIN). Tax form for college students Por regla general, esos pagos no están sujetos a la retención de impuestos. Tax form for college students No obstante, se requiere una retención “adicional” en ciertas circunstancias. Tax form for college students Esta retención adicional puede corresponder a la mayoría de los pagos que se declaren en el Formulario 1099. Tax form for college students El pagador debe retenerle el impuesto a una tasa uniforme del 28% en las situaciones siguientes: Usted no facilita su TIN al pagador tal como corresponde. Tax form for college students El IRS notifica al pagador que el TIN que usted le dio es incorrecto. Tax form for college students Usted está obligado a certificar que no está sujeto a la retención adicional de impuestos, pero no lo hace. Tax form for college students El IRS notifica al pagador que empiece a retener impuestos sobre sus intereses o dividendos porque usted declaró cantidades insuficientes de dichos intereses o dividendos en su declaración de impuestos. Tax form for college students El IRS tomará esta medida únicamente después de haberle enviado por lo menos cuatro avisos en un período de al menos 210 días. Tax form for college students Vea Backup Withholding (Retención adicional), en el capítulo 1 de la Publicación 505, en inglés, para más información. Tax form for college students Multas. Tax form for college students   Hay multas civiles y penales por entregar información falsa con intención de evitar la retención adicional de impuestos. Tax form for college students La multa civil es $500. Tax form for college students La multa penal, si se demuestra su culpabilidad, puede ser de hasta $1,000 o encarcelamiento por un máximo de un año, o ambas. Tax form for college students Impuesto Estimado para el Año 2014 El impuesto estimado es el método que se utiliza para pagar impuestos sobre el ingreso que no está sujeto a retención. Tax form for college students Este tipo de ingreso incluye los ingresos del trabajo por cuenta propia, intereses, dividendos, pensión alimenticia del cónyuge o ex cónyuge, alquiler, ganancias resultantes de la venta de bienes, premios y concesiones. Tax form for college students Es posible que tenga que pagar impuesto estimado si la cantidad de impuestos retenida de su sueldo, salario, pensión o cualquier otra clase de remuneración no es suficiente. Tax form for college students Se utiliza el impuesto estimado para pagar impuestos sobre los ingresos e impuestos sobre el ingreso del trabajo por cuenta propia, así como otros impuestos y otras cantidades declaradas en su declaración de impuestos. Tax form for college students Si no paga suficientes impuestos mediante retenciones o pagos de impuesto estimado, o ambos, es posible que tenga que pagar una multa. Tax form for college students Si no paga lo suficiente para la fecha de vencimiento de cada período de pago (vea Cuándo se Debe Pagar el Impuesto Estimado , más adelante) se le podría cobrar una multa aun cuando espere recibir un reembolso de impuestos al presentar su declaración. Tax form for college students Para más información sobre cuándo es aplicable la multa, vea Multa por Pago Insuficiente de Impuestos de 2013 , al final de este capítulo. Tax form for college students Quién no Tiene que Pagar el Impuesto Estimado Si recibe un sueldo o salario, puede evitar la obligación de hacer pagos de impuesto estimado pidiendo a su empleador que le retenga más impuestos de su remuneración. Tax form for college students Para hacer esto, presente un Formulario W-4(SP) (o Formulario W-4, en inglés) nuevo a su empleador. Tax form for college students Vea el capítulo 1 de la Publicación 505, en inglés. Tax form for college students Pagos de impuesto estimado no requeridos. Tax form for college students   No tendrá que pagar el impuesto estimado para el año 2014 si se satisfacen las tres condiciones siguientes: No tuvo la obligación de pagar impuestos en el año 2013. Tax form for college students Fue ciudadano o residente extranjero de los Estados Unidos durante todo el año. Tax form for college students Su año tributario de 2013 constaba de un período de 12 meses. Tax form for college students   No tuvo la obligación de pagar impuestos para el año 2013 si su impuesto total fue cero o no estuvo obligado a presentar una declaración de impuestos. Tax form for college students Para la definición de “impuesto total” para 2013, vea el capítulo 2 de la Publicación 505, en inglés. Tax form for college students ¿Quién Tiene que Pagar Impuesto Estimado? Si adeuda impuesto adicional para el año 2013, quizás tenga que pagar impuesto estimado para el año 2014. Tax form for college students Puede utilizar la siguiente regla general como guía durante el año para averiguar si tendrá suficiente impuesto retenido o si debe aumentar su retención o hacer pagos estimados de impuesto. Tax form for college students Regla general. Tax form for college students   En la mayoría de los casos, tiene que pagar impuesto estimado para el año 2014 si se dan las dos condiciones siguientes: Usted espera adeudar al menos $1,000 de impuestos para el año 2014 después de restar los impuestos retenidos y los créditos reembolsables. Tax form for college students Usted espera que sus impuestos retenidos y créditos reembolsables sean inferiores a la menor de las siguientes cantidades: el 90% del impuesto indicado en su declaración de impuestos para el año 2014 o el 100% del impuesto indicado en su declaración de impuestos para el año 2013 (sin embargo, vea Requisitos especiales para agricultores, pescadores y contribuyentes de altos ingresos, a continuación). Tax form for college students Dicha declaración tiene que abarcar un período de 12 meses. Tax form for college students    Si el resultado de usar la regla general que se explicó anteriormente le indica que no va a tener suficiente impuesto retenido, complete la 2014 Estimated Tax Worksheet (Hoja de Trabajo de 2014) en la Publicación 505, en inglés, para obtener un cálculo más preciso. Tax form for college students Requisitos especiales para agricultores, pescadores y contribuyentes de altos ingresos. Tax form for college students   Si por lo menos dos tercios (2/3) de su ingreso bruto para el año tributario 2013 ó 2014 es de actividades agrícolas o de pesca, sustituya el 662/3% por el 90% en el punto (2a) bajo Regla general , anteriormente. Tax form for college students Si su ingreso bruto ajustado para el año 2013 fue más de $150,000 ($75,000 si su estado civil para efectos de la declaración de 2014 es casado que presenta una declaración por separado), sustituya 110% por 100% en el punto (2b) bajo Regla general , anteriormente. Tax form for college students Vea la Figura 4-A y el capítulo 2 de la Publicación 505, en inglés, para más información. Tax form for college students Extranjeros. Tax form for college students   Los extranjeros residentes y los extranjeros no residentes también pueden tener que pagar impuesto estimado. Tax form for college students Los extranjeros residentes deben cumplir los requisitos presentados en este capítulo a menos que se indique lo contrario. Tax form for college students Los que no son residentes deben obtener el Formulario 1040-ES (NR), U. Tax form for college students S. Tax form for college students Estimated Tax for Nonresident Alien Individuals (Impuesto estimado de los EE. Tax form for college students UU. Tax form for college students para las personas extranjeras no residentes), en inglés. Tax form for college students   Es extranjero si no es ciudadano ni nacional de los Estados Unidos. Tax form for college students Es extranjero residente si tiene una tarjeta de residencia (green card) o si cumple el requisito de presencia sustancial. Tax form for college students Para información adicional sobre el requisito de presencia sustancial, vea la Publicación 519, U. Tax form for college students S. Tax form for college students Tax Guide for Aliens (Guía tributaria de los EE. Tax form for college students UU. Tax form for college students para extranjeros), en inglés. Tax form for college students Contribuyentes casados. Tax form for college students   Si cumple los requisitos para hacer pagos conjuntos de impuesto estimado, puede aplicar esos requisitos a sus ingresos estimados conjuntos. Tax form for college students   Usted y su cónyuge pueden hacer pagos conjuntos de impuesto estimado aun cuando no vivan juntos. Tax form for college students   No obstante, usted y su cónyuge no pueden hacer pagos conjuntos de impuesto estimado si: Están legalmente separados por fallo de divorcio o de manutención por separación judicial, Tanto usted como su cónyuge utilizan años tributarios distintos o Uno de ustedes es extranjero no residente (a menos que éste elija ser tratado como extranjero residente para propósitos tributarios (vea el capítulo 1 de la Publicación 519, en inglés)). Tax form for college students   Si no reúne los requisitos para hacer pagos conjuntos del impuesto estimado, aplique los requisitos explicados aquí a su ingreso estimado por separado. Tax form for college students El hecho de que usted y su cónyuge hagan o no pagos de impuesto estimado conjuntamente o por separado no afectará en absoluto su elección de presentar una declaración de impuestos conjunta o separada para el año 2014. Tax form for college students Declaraciones separadas para el año 2013 y una declaración conjunta para el año 2014. Tax form for college students   Si piensa presentar una declaración conjunta con su cónyuge para el año 2014, pero los dos presentaron declaraciones separadas en 2013, sus impuestos para 2013 son el total de impuestos indicado en las dos declaraciones que se presentaron por separado. Tax form for college students Usted presentó una declaración por separado si declaró cualquiera de los estados civiles siguientes: soltero, cabeza de familia o casado que presenta la declaración por separado. Tax form for college students Declaración conjunta para el año 2013 y declaraciones separadas para el año 2014. Tax form for college students   Si piensa presentar una declaración por separado para el año 2014, pero presentó una declaración conjunta en 2013, sus impuestos para 2013 son la parte del impuesto que le corresponda en la declaración conjunta. Tax form for college students Usted presenta una declaración por separado si declara cualquiera de los siguientes estados civiles: soltero, cabeza de familia o casado que presenta la declaración por separado. Tax form for college students   Para calcular la parte del impuesto que le corresponde en una declaración conjunta, debe primero calcular el impuesto que usted y su cónyuge habrían pagado si hubieran presentado declaraciones separadas para el año 2013, utilizando el mismo estado civil para el año 2014. Tax form for college students Luego multiplique el impuesto de la declaración conjunta por la siguiente fracción:   El impuesto que habría pagado si hubiera presentado una declaración por separado   El impuesto total que usted y su cónyuge habrían pagado si los dos hubieran presentado declaraciones separadas Ejemplo. Tax form for college students José y Hortensia presentaron una declaración conjunta para el año 2013, en la que se indicaba un ingreso sujeto a impuestos de $48,500 e impuestos por pagar de $6,386. Tax form for college students Del total de ingresos sujetos a impuestos de $48,500, unos $40,100 le correspondían a José y los demás le correspondían a Hortensia. Tax form for college students Para el año 2014, el matrimonio piensa presentar declaraciones por separado. Tax form for college students José calcula su parte de impuestos indicada en la declaración conjunta para el año 2013 de la manera siguiente:   Impuestos sobre los $40,100 basándose en una declaración por separado $5,960     Impuestos sobre los $8,400 basándose en una declaración por separado 843     Total $ 6,803     Porcentaje del total correspondiente a José ($5,960 ÷ $6,803) 87. Tax form for college students 6%     Parte del total declarado en la declaración conjunta correspondiente a José  ($6,386 × 87. Tax form for college students 6%) $ 5,594   Figura 4-A. Tax form for college students ¿Tiene que Pagar Impuesto Estimado? Please click here for the text description of the image. Tax form for college students Figura 4−A. Tax form for college students ¿Tiene que Pagar Impuesto Estimado? Cómo Calcular el Impuesto Estimado Para calcular su impuesto estimado, tiene que determinar primero su ingreso bruto ajustado (AGI, por sus siglas en inglés), ingreso sujeto a impuestos, impuestos, deducciones y créditos para el año. Tax form for college students Al calcular su impuesto estimado para el año 2014, le convendría utilizar los ingresos, deducciones y créditos de su declaración del año 2013 como punto de partida. Tax form for college students Utilice su declaración federal de impuestos para el año 2013 como referencia. Tax form for college students Puede utilizar el Formulario 1040-ES y la Publicación 505, ambos en inglés, para calcular su impuesto estimado. Tax form for college students Los extranjeros no residentes deben utilizar el Formulario 1040-ES (NR) y la Publicación 505, ambos en inglés, para calcular su impuesto estimado (vea el capítulo 8 de la Publicación 519 para más información). Tax form for college students Hay que tener en cuenta cambios recientes en su situación así como en la ley tributaria. Tax form for college students Para más información acerca de estos cambios, visite la página web del IRS, IRS. Tax form for college students gov/espanol. Tax form for college students Para más información sobre cómo determinar su impuesto estimado para el año 2014, vea el capítulo 2 de la Publicación 505, en inglés. Tax form for college students Cuándo se Debe Pagar el Impuesto Estimado Para propósitos del impuesto estimado, se divide el año tributario en cuatro períodos de pago. Tax form for college students Cada período tiene su propia fecha de vencimiento. Tax form for college students Si no se pagan suficientes impuestos para la fecha de vencimiento de cada período de pago, se le puede cobrar una multa aun si tiene derecho a un reembolso al presentar su declaración de impuestos. Tax form for college students Los períodos de pago y las fechas de vencimiento para los pagos del impuesto estimado se muestran a continuación. Tax form for college students   Para el período: Fecha de vencimiento:*     Del 1 de enero al 31 de marzo 15 de abril     Del 1 de abril al 31 de mayo 16 de junio     Del 1 de junio al 31 de agosto 15 de sept. Tax form for college students     Del 1 de sept. Tax form for college students al 31 de dic. Tax form for college students 15 de enero del siguiente año      * Vea Regla para sábados, domingos y días feriados oficiales y Pago para enero . Tax form for college students Regla para sábados, domingos y días feriados oficiales. Tax form for college students   Si el plazo para hacer un pago de impuesto estimado vence un sábado, domingo o día feriado oficial, el pago se considerará hecho a su debido tiempo si se hace el día siguiente que no sea un sábado, domingo o día feriado oficial. Tax form for college students Pago para enero. Tax form for college students   Si presenta su Formulario 1040 o Formulario 1040A del año 2014 a más tardar el 31 de enero del año 2015, y paga el resto del impuesto que adeude, no tendrá que hacer su pago del impuesto estimado que vencería el 15 de enero de 2015. Tax form for college students Contribuyentes según año fiscal. Tax form for college students   Si su año tributario no comienza el 1 de enero, vea las instrucciones para el Formulario 1040-ES, en inglés, para saber las fechas de vencimiento pertinentes. Tax form for college students Cuándo Debe Comenzar a Pagar No tiene que pagar impuesto estimado hasta que reciba ingresos sobre los cuales tenga que pagar el impuesto sobre el ingreso. Tax form for college students Si recibe ingreso sujeto al pago de impuesto estimado para el primer período de pago del año, tiene que hacer su primer pago a más tardar en la fecha de vencimiento de ese período. Tax form for college students Puede pagar el impuesto estimado en su totalidad en ese momento o a plazos. Tax form for college students Si decide pagar el impuesto a plazos, haga su primer pago a más tardar en la fecha de vencimiento del primer período de pago. Tax form for college students Haga los pagos a plazos restantes a más tardar en las fechas de vencimiento de los períodos posteriores. Tax form for college students Ningún ingreso sujeto al impuesto estimado durante el primer período. Tax form for college students    Si no recibe ingresos sujetos al pago de impuesto estimado hasta un período posterior, tiene que hacer su primer pago de impuesto estimado a más tardar en la fecha de vencimiento de tal período. Tax form for college students Puede pagar el impuesto estimado en su totalidad a más tardar en la fecha de vencimiento de tal período o puede elegir pagarlo a plazos para la fecha de vencimiento de tal período y las fechas de vencimiento de los períodos restantes. Tax form for college students El diagrama siguiente indica cuándo se deben hacer los pagos a plazos. Tax form for college students Si recibe por primera vez ingresos sobre los cuales tiene que pagar impuesto estimado: Haga un  pago  a más tardar el:* Pague  los plazos posteriores  a más tardar el:* Antes del 1 de abril 15 de abril 16 de junio 15 de septiembre 15 de enero del siguiente año Del 1 de abril al 31 de mayo 16 de junio 15 de septiembre 15 de enero del siguiente año Del 1 de junio al 31 de agosto 16 de septiembre 15 de enero del siguiente año Después del 31 de agosto 15 de enero del siguiente año (Ninguno) *Vea Regla para sábados, domingos y días feriados oficiales y Pago para enero. Tax form for college students     Cuánto se debe pagar para evitar una multa. Tax form for college students   Para determinar la cantidad que debe pagar para cada fecha de vencimiento de los pagos, vea Cómo Determinar Cada Pago , a continuación. Tax form for college students Cómo Determinar Cada Pago Debe pagar suficiente impuesto estimado para la fecha de vencimiento de cada período de pago, a fin de evitar una multa por ese período. Tax form for college students Puede determinar el pago requerido para cada período utilizando el método normal de pagos a plazos o el método de ingresos anualizados a plazos. Tax form for college students Estos métodos se describen en más detalle en el capítulo 2 de la Publicación 505, en inglés. Tax form for college students Si no paga suficientes impuestos durante cada período de pago, es posible que se le cobre una multa aun cuando tenga derecho a un reembolso de impuestos al presentar su declaración. Tax form for college students Si el tema anterior Ningún ingreso sujeto al impuesto estimado durante el primer período o el tema posterior Cambio en el impuesto estimado , le corresponde, le puede ser de provecho leer Annualized Income Installment Method (Método de ingreso anual a plazos), en inglés, en el capítulo 2 de la Publicación 505 para más información sobre cómo evitar una multa. Tax form for college students Multa por pago insuficiente del impuesto estimado. Tax form for college students   Según el método normal de pagos a plazos, si su pago de impuesto estimado para algún período es menos de la cuarta parte de su impuesto estimado, se le puede cobrar una multa por pago insuficiente del impuesto estimado para ese período cuando presente su declaración de impuestos. Tax form for college students Bajo el método anualizado de ingresos a plazos, sus pagos de impuesto estimado varían con su ingreso, pero la cantidad de pago requerida deberá ser pagada en cada período. Tax form for college students Vea el capítulo 4 de la Publicación 505 para más información. Tax form for college students Cambio en el impuesto estimado. Tax form for college students   Puede tener que volver a calcular su impuesto estimado después de haberlo pagado si se dan cambios en sus ingresos, ajustes, deducciones, créditos o exenciones. Tax form for college students Pague el saldo adeudado de su impuesto estimado enmendado a más tardar en la siguiente fecha de vencimiento del pago después del cambio o lo puede pagar a plazos empezando a más tardar en esa siguiente fecha de vencimiento y subsecuentemente en las fechas de pago para los períodos de pago restantes. Tax form for college students Casos en los que No se Requieren Pagos del Impuesto Estimado No tiene que hacer pagos de impuesto estimado si la cantidad retenida durante cada período de pago es por lo menos: 1/4 de su pago anual requerido o La cantidad del plazo de ingresos anualizados que está obligado a pagar para tal período. Tax form for college students Además, no tendrá que efectuar pagos de impuesto estimado si se le retienen suficientes impuestos durante el año para asegurar que la cantidad de impuestos a pagar al presentar su declaración sea menos de $1,000. Tax form for college students Cómo Pagar el Impuesto Estimado Hay varias maneras de pagar el impuesto estimado: Acreditar un pago en exceso de su declaración de impuestos del año 2013 a su impuesto estimado del año 2014. Tax form for college students Efectuar un pago mediante la transferencia directa de su cuenta bancaria o pago por tarjeta de crédito o débito utilizando un sistema de pago a través del teléfono o la Internet. Tax form for college students Enviar su pago (cheque o giro) del impuesto adeudado con un comprobante de pago del Formulario 1040-ES. Tax form for college students Cómo Acreditar un Pago en Exceso Si al presentar su Formulario 1040 o Formulario 1040A para el año 2013 muestra haber pagado impuestos de más, puede aplicar una parte o la totalidad de ese pago en exceso a su impuesto estimado para el año 2014. Tax form for college students Escriba en la línea 75 del Formulario 1040 o en la línea 44 del Formulario 1040A la parte de la cantidad del pago en exceso que quiere acreditar a su impuesto estimado en vez de recibirla como reembolso. Tax form for college students Tiene que tener en cuenta dicha cantidad acreditada al calcular los pagos de impuesto estimado. Tax form for college students No puede solicitar que se le reembolse la cantidad acreditada a su impuesto estimado durante el año hasta que presente su declaración de impuestos el año siguiente. Tax form for college students Tampoco puede destinar ese pago en exceso a ningún otro fin. Tax form for college students Pago a Través de Internet El pago a través de Internet es conveniente y seguro y le ayuda a asegurar que nosotros recibamos su pago a tiempo. Tax form for college students Puede pagar utilizando cualquiera de los siguientes métodos de pago electrónico: Transferencia directa de su cuenta bancaria. Tax form for college students Tarjeta de crédito o débito. Tax form for college students Si desea pagar sus impuestos a través de Internet o si desea obtener más información, acceda a www. Tax form for college students irs. Tax form for college students gov/e-pay. Tax form for college students Pago a Través del Teléfono El efectuar pagos a través del teléfono es otro método confiable y seguro de realizar pagos electrónicos. Tax form for college students Utilice uno de los siguientes métodos: Transferencia directa de su cuenta bancaria. Tax form for college students Tarjeta de crédito o débito. Tax form for college students Si desea pagar mediante la transferencia directa de su cuenta bancaria, llame al 1-800-244-4829 (1-800-555-4477, si desea obtener servicio en inglés). Tax form for college students Las personas sordas o aquellas personas que tienen impedimentos auditivos o del habla y que tienen acceso al sistema TTY/TDD pueden llamar al 1-800-733-4829. Tax form for college students Para efectuar pagos utilizando una tarjeta de crédito o débito, puede llamar a uno de los proveedores de servicio que aparecen a continuación. Tax form for college students Los proveedores cobran un cargo por realizar esta clase de transacción. Tax form for college students El cargo varía de acuerdo con el proveedor que le ofrezca el servicio, la clase de tarjeta que utiliza para efectuar el pago y la cantidad del pago. Tax form for college students WorldPay 1-888-9-PAY-TAX™ (1-888-972-9829) www. Tax form for college students payUSAtax. Tax form for college students com Official Payments Corporation 1-888-UPAY-TAX™ (1-888-872-9829) www. Tax form for college students officialpayments. Tax form for college students com Link2Gov Corporation 1-888-PAY-1040™ (1-888-729-1040) www. Tax form for college students PAY1040. Tax form for college students com Si desea obtener la información más actualizada sobre los pagos que se efectúan a través del teléfono, acceda a www. Tax form for college students irs. Tax form for college students gov/e-pay. Tax form for college students Cómo Pagar con Cheque o Giro Utilizando el Comprobante de Pago para el Impuesto Estimado Cada pago de impuesto estimado por cheque o giro tiene que ser acompañado de un comprobante de pago del Formulario 1040-ES. Tax form for college students Durante el año 2013, si usted: hizo por lo menos un pago de impuesto estimado, pero no por métodos electrónicos, y no usó un programa o pagó a aun preparador para preparar su declaración, entonces, debe recibir una copia del Formulario 1040-ES-V del año 2014, en inglés. Tax form for college students El mismo contendrá unos comprobantes de pago con su nombre, dirección y número de Seguro Social impresos. Tax form for college students El uso de los comprobantes de pago con esa información impresa agilizará la tramitación de su declaración, reducirá la posibilidad de errores y reducirá los costos asociados con la tramitación de la declaración. Tax form for college students Utilice los sobres con ventanillas que recibió con el Formulario 1040-ES. Tax form for college students Si utiliza sus propios sobres, asegúrese de enviar los comprobantes de pago a la dirección indicada en las instrucciones del Formulario 1040-ES correspondiente al área donde vive. Tax form for college students Nota: Estos criterios pueden cambiar sin aviso. Tax form for college students Si usted no recibe un Formulario 1040-ES/V, en inglés, y está obligado a hacer un pago de impuesto estimado, debe ir a IRS. Tax form for college students gov e imprimir una copia del Formulario 1040-ES, en inglés, el cual incluye cuatro cupones de pago en blanco. Tax form for college students Complete uno de estos cupones y haga su pago a tiempo para evitar multas por pago tardío. Tax form for college students No utilice la dirección contenida en las Instrucciones para el Formulario 1040 o para el Formulario 1040A para enviar sus pagos del impuesto estimado. Tax form for college students Si no pagó impuesto estimado durante el año pasado, puede pedir el Formulario 1040-ES del IRS (consulte la Hoja de Ped
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Understanding your CP152 Notice

This notice acknowledges that we received your Form 8703, Annual Certification of a Residential Rental Project.


What you need to do

You don’t need to do anything.


You may want to...

Keep a copy of this notice for your records.


Answers to Common Questions

Will I receive a notice for each Form 8703 I filed?
Yes. We'll send a separate acknowledgement for each form.

Page Last Reviewed or Updated: 26-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
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  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Tax Form For College Students

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