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Www freefillableforms com 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. Www freefillableforms com S. Www freefillableforms com 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. Www freefillableforms com You must meet all seven rules to qualify for the earned income credit. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com Adjusted gross income (AGI). Www freefillableforms com   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. Www freefillableforms com   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Www freefillableforms com You do not need to read the rest of this publication. Www freefillableforms com Example—AGI is more than limit. Www freefillableforms com Your AGI is $38,550, you are single, and you have one qualifying child. Www freefillableforms com You cannot claim the EIC because your AGI is not less than $37,870. Www freefillableforms com 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. Www freefillableforms com Community property. Www freefillableforms com   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. Www freefillableforms com This is different from the community property rules that apply under Rule 7. Www freefillableforms com 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). Www freefillableforms com Any qualifying child listed on Schedule EIC also must have a valid SSN. Www freefillableforms com (See Rule 8 if you have a qualifying child. Www freefillableforms com ) 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. Www freefillableforms com An example of a federally funded benefit is Medicaid. Www freefillableforms com 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. Www freefillableforms com S. Www freefillableforms com citizen or permanent resident, ask the SSA for a new social security card without the legend. Www freefillableforms com If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. Www freefillableforms com S. Www freefillableforms com Individual Income Tax Return, to claim the EIC. Www freefillableforms com U. Www freefillableforms com S. Www freefillableforms com citizen. Www freefillableforms com   If you were a U. Www freefillableforms com S. Www freefillableforms com citizen when you received your SSN, you have a valid SSN. Www freefillableforms com Valid for work only with INS authorization or DHS authorization. Www freefillableforms com   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. Www freefillableforms com SSN missing or incorrect. Www freefillableforms com   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Www freefillableforms com Other taxpayer identification number. Www freefillableforms com   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). Www freefillableforms com ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Www freefillableforms com No SSN. Www freefillableforms com   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). Www freefillableforms com You cannot claim the EIC. Www freefillableforms com Getting an SSN. Www freefillableforms com   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. Www freefillableforms com You can get Form SS-5 online at www. Www freefillableforms com socialsecurity. Www freefillableforms com gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Www freefillableforms com Filing deadline approaching and still no SSN. Www freefillableforms com   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Www freefillableforms com Request an automatic 6-month extension of time to file your return. Www freefillableforms com You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Www freefillableforms com S. Www freefillableforms com Individual Income Tax Return. Www freefillableforms com For more information, see the instructions for Form 4868. Www freefillableforms com File the return on time without claiming the EIC. Www freefillableforms com After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. Www freefillableforms com Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. Www freefillableforms com 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. Www freefillableforms com Your filing status cannot be “Married filing separately. Www freefillableforms com ” Spouse did not live with you. Www freefillableforms com   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. Www freefillableforms com In that case, you may be able to claim the EIC. Www freefillableforms com For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Www freefillableforms com Rule 4—You Must Be a U. Www freefillableforms com S. Www freefillableforms com 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. Www freefillableforms com You can use that filing status only if one spouse is a U. Www freefillableforms com S. Www freefillableforms com citizen or resident alien and you choose to treat the nonresident spouse as a U. Www freefillableforms com S. Www freefillableforms com resident. Www freefillableforms com If you make this choice, you and your spouse are taxed on your worldwide income. Www freefillableforms com If you need more information on making this choice, get Publication 519, U. Www freefillableforms com S. Www freefillableforms com Tax Guide for Aliens. Www freefillableforms com 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). Www freefillableforms com 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. Www freefillableforms com You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. Www freefillableforms com U. Www freefillableforms com S. Www freefillableforms com possessions are not foreign countries. Www freefillableforms com See Publication 54, Tax Guide for U. Www freefillableforms com S. Www freefillableforms com Citizens and Resident Aliens Abroad, for more detailed information. Www freefillableforms com 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. Www freefillableforms com If your investment income is more than $3,300, you cannot claim the credit. Www freefillableforms com Form 1040EZ. Www freefillableforms com   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. Www freefillableforms com Form 1040A. Www freefillableforms com   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. Www freefillableforms com Form 1040. Www freefillableforms com   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. Www freefillableforms com    Worksheet 1. Www freefillableforms com 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. Www freefillableforms com Interest and Dividends         1. Www freefillableforms com Enter any amount from Form 1040, line 8a 1. Www freefillableforms com   2. Www freefillableforms com Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. Www freefillableforms com   3. Www freefillableforms com Enter any amount from Form 1040, line 9a 3. Www freefillableforms com   4. Www freefillableforms com 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. Www freefillableforms com (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. Www freefillableforms com ) 4. Www freefillableforms com   Capital Gain Net Income         5. Www freefillableforms com Enter the amount from Form 1040, line 13. Www freefillableforms com If the amount on that line is a loss, enter -0- 5. Www freefillableforms com       6. Www freefillableforms com Enter any gain from Form 4797, Sales of Business Property, line 7. Www freefillableforms com If the amount on that line is a loss, enter -0-. Www freefillableforms com (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. Www freefillableforms com ) 6. Www freefillableforms com       7. Www freefillableforms com Substract line 6 of this worksheet from line 5 of this worksheet. Www freefillableforms com (If the result is less than zero, enter -0-. Www freefillableforms com ) 7. Www freefillableforms com   Royalties and Rental Income From Personal Property         8. Www freefillableforms com 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. Www freefillableforms com       9. Www freefillableforms com 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. Www freefillableforms com       10. Www freefillableforms com Subtract the amount on line 9 of this worksheet from the amount on line 8. Www freefillableforms com (If the result is less than zero, enter -0-. Www freefillableforms com ) 10. Www freefillableforms com   Passive Activities         11. Www freefillableforms com Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. Www freefillableforms com (g)), 34a (col. Www freefillableforms com (d)), or 40). Www freefillableforms com (See instructions below for lines 11 and 12. Www freefillableforms com ) 11. Www freefillableforms com       12. Www freefillableforms com Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. Www freefillableforms com (f)), 34b (col. Www freefillableforms com (c)), or 40). Www freefillableforms com (See instructions below for lines 11 and 12. Www freefillableforms com ) 12. Www freefillableforms com       13. Www freefillableforms com Combine the amounts on lines 11 and 12 of this worksheet. Www freefillableforms com (If the result is less than zero, enter -0-. Www freefillableforms com ) 13. Www freefillableforms com   14. Www freefillableforms com Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Www freefillableforms com Enter the total. Www freefillableforms com This is your investment income 14. Www freefillableforms com   15. Www freefillableforms com Is the amount on line 14 more than $3,300? ❑ Yes. Www freefillableforms com You cannot take the credit. Www freefillableforms com  ❑ No. Www freefillableforms com 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). Www freefillableforms com       Instructions for lines 11 and 12. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com Worksheet 2. Www freefillableforms com Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. Www freefillableforms com Note. Www freefillableforms com Fill out a separate Worksheet 2 for each Form 8814. Www freefillableforms com     1. Www freefillableforms com Enter the amount from Form 8814, line 2a 1. Www freefillableforms com   2. Www freefillableforms com Enter the amount from Form 8814, line 2b 2. Www freefillableforms com   3. Www freefillableforms com Subtract line 2 from line 1 3. Www freefillableforms com   4. Www freefillableforms com Enter the amount from Form 8814, line 1a 4. Www freefillableforms com   5. Www freefillableforms com Add lines 3 and 4 5. Www freefillableforms com   6. Www freefillableforms com Enter the amount of the child's Alaska Permanent Fund dividend 6. Www freefillableforms com   7. Www freefillableforms com Divide line 6 by line 5. Www freefillableforms com Enter the result as a decimal (rounded to at least three places) 7. Www freefillableforms com   8. Www freefillableforms com Enter the amount from Form 8814, line 12 8. Www freefillableforms com   9. Www freefillableforms com Multiply line 7 by line 8 9. Www freefillableforms com   10. Www freefillableforms com Subtract line 9 from line 8. Www freefillableforms com Enter the result on line 4 of Worksheet 1 10. Www freefillableforms com     (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. Www freefillableforms com )     Example—completing Worksheet 2. Www freefillableforms com 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. Www freefillableforms com You choose to report this income on your return. Www freefillableforms com You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. Www freefillableforms com After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. Www freefillableforms com 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. Www freefillableforms com 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. Www freefillableforms com You then enter $200 on line 4 of Worksheet 1. Www freefillableforms com 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. Www freefillableforms com If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Www freefillableforms com If you are an employee, earned income includes all the taxable income you get from your employer. Www freefillableforms com Rule 15 has information that will help you figure the amount of your earned income. Www freefillableforms com If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. Www freefillableforms com Earned Income Earned income includes all of the following types of income. Www freefillableforms com Wages, salaries, tips, and other taxable employee pay. Www freefillableforms com Employee pay is earned income only if it is taxable. Www freefillableforms com Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Www freefillableforms com But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. Www freefillableforms com Net earnings from self-employment. Www freefillableforms com Gross income received as a statutory employee. Www freefillableforms com Wages, salaries, and tips. Www freefillableforms com    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Www freefillableforms com You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Www freefillableforms com Nontaxable combat pay election. Www freefillableforms com   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Www freefillableforms com The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. Www freefillableforms com Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Www freefillableforms com For details, see Nontaxable combat pay in chapter 4. Www freefillableforms com Net earnings from self-employment. Www freefillableforms com   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. Www freefillableforms com Minister's housing. Www freefillableforms com   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. Www freefillableforms com 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). Www freefillableforms com Statutory employee. Www freefillableforms com   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. Www freefillableforms com You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). Www freefillableforms com Strike benefits. Www freefillableforms com   Strike benefits paid by a union to its members are earned income. Www freefillableforms com 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. Www freefillableforms com Each approved form exempts certain income from social security taxes. Www freefillableforms com Each form is discussed here in terms of what is or is not earned income for the EIC. Www freefillableforms com Form 4361. Www freefillableforms com   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Www freefillableforms com This includes wages, salaries, tips, and other taxable employee compensation. Www freefillableforms com A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Www freefillableforms com Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Www freefillableforms com Examples include fees for performing marriages and honoraria for delivering speeches. Www freefillableforms com Form 4029. Www freefillableforms com   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Www freefillableforms com However, amounts you received as a self-employed individual do not count as earned income. Www freefillableforms com Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Www freefillableforms com 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. Www freefillableforms com Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Www freefillableforms com You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Www freefillableforms com Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Www freefillableforms com Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. Www freefillableforms com Disability insurance payments. Www freefillableforms com   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Www freefillableforms com It does not matter whether you have reached minimum retirement age. Www freefillableforms com If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Www freefillableforms com ” 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. Www freefillableforms com Do not include any of these items in your earned income. Www freefillableforms com Earnings while an inmate. Www freefillableforms com   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Www freefillableforms com This includes amounts for work performed while in a work release program or while in a halfway house. Www freefillableforms com Workfare payments. Www freefillableforms com   Nontaxable workfare payments are not earned income for the EIC. Www freefillableforms com 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. Www freefillableforms com Community property. Www freefillableforms com   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. Www freefillableforms com That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Www freefillableforms com 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. Www freefillableforms com Nevada, Washington, and California domestic partners. Www freefillableforms com   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Www freefillableforms com Your earned income for the EIC does not include any amount earned by your partner. Www freefillableforms com Your earned income includes the entire amount you earned. Www freefillableforms com For details, see Publication 555. Www freefillableforms com Conservation Reserve Program (CRP) payments. Www freefillableforms com   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. Www freefillableforms com Nontaxable military pay. Www freefillableforms com   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Www freefillableforms com Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Www freefillableforms com See Publication 3, Armed Forces' Tax Guide, for more information. Www freefillableforms com    Combat pay. Www freefillableforms com You can elect to include your nontaxable combat pay in earned income for the EIC. Www freefillableforms com See Nontaxable combat pay in chapter 4. Www freefillableforms com 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. Www freefillableforms com This chapter discusses Rules 8 through 10. Www freefillableforms com 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. Www freefillableforms com You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Www freefillableforms com (You cannot file Form 1040EZ. Www freefillableforms com ) You also must complete Schedule EIC and attach it to your return. Www freefillableforms com If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Www freefillableforms com No qualifying child. Www freefillableforms com   If you do not meet Rule 8, you do not have a qualifying child. Www freefillableforms com Read chapter 3 to find out if you can get the earned income credit without a qualifying child. Www freefillableforms com 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. Www freefillableforms com The fours tests are: Relationship, Age, Residency, and Joint return. Www freefillableforms com The four tests are illustrated in Figure 1. Www freefillableforms com The paragraphs that follow contain more information about each test. Www freefillableforms com 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). Www freefillableforms com The following definitions clarify the relationship test. Www freefillableforms com Adopted child. Www freefillableforms com   An adopted child is always treated as your own child. Www freefillableforms com The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Www freefillableforms com Foster child. Www freefillableforms com   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. Www freefillableforms com (An authorized placement agency includes a state or local government agency. Www freefillableforms com It also includes a tax-exempt organization licensed by a state. Www freefillableforms com In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Www freefillableforms com ) Example. Www freefillableforms com 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. Www freefillableforms com Debbie is your foster child. Www freefillableforms com Figure 1. Www freefillableforms com Tests for Qualifying Child Please click here for the text description of the image. Www freefillableforms com 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. Www freefillableforms com The following examples and definitions clarify the age test. Www freefillableforms com Example 1—child not under age 19. Www freefillableforms com Your son turned 19 on December 10. Www freefillableforms com 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. Www freefillableforms com Example 2—child not younger than you or your spouse. Www freefillableforms com Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Www freefillableforms com He is not disabled. Www freefillableforms com Both you and your spouse are 21 years old, and you file a joint return. Www freefillableforms com Your brother is not your qualifying child because he is not younger than you or your spouse. Www freefillableforms com Example 3—child younger than your spouse but not younger than you. Www freefillableforms com The facts are the same as in Example 2 except that your spouse is 25 years old. Www freefillableforms com Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. Www freefillableforms com Student defined. Www freefillableforms com   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. Www freefillableforms com   The 5 calendar months need not be consecutive. Www freefillableforms com   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. Www freefillableforms com School defined. Www freefillableforms com   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Www freefillableforms com However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. Www freefillableforms com Vocational high school students. Www freefillableforms com   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. Www freefillableforms com Permanently and totally disabled. Www freefillableforms com   Your child is permanently and totally disabled if both of the following apply. Www freefillableforms com He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Www freefillableforms com A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Www freefillableforms com Residency Test Your child must have lived with you in the United States for more than half of 2013. Www freefillableforms com The following definitions clarify the residency test. Www freefillableforms com United States. Www freefillableforms com   This means the 50 states and the District of Columbia. Www freefillableforms com It does not include Puerto Rico or U. Www freefillableforms com S. Www freefillableforms com possessions such as Guam. Www freefillableforms com Homeless shelter. Www freefillableforms com   Your home can be any location where you regularly live. Www freefillableforms com You do not need a traditional home. Www freefillableforms com 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. Www freefillableforms com Military personnel stationed outside the United States. Www freefillableforms com   U. Www freefillableforms com S. Www freefillableforms com 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. Www freefillableforms com Extended active duty. Www freefillableforms com   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Www freefillableforms com 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. Www freefillableforms com Birth or death of child. Www freefillableforms com    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. Www freefillableforms com Temporary absences. Www freefillableforms com   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. Www freefillableforms com Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Www freefillableforms com Kidnapped child. Www freefillableforms com   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. Www freefillableforms com 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. Www freefillableforms com This treatment applies for all years until the child is returned. Www freefillableforms com 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. Www freefillableforms com   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Www freefillableforms com Joint Return Test To meet this test, the child cannot file a joint return for the year. Www freefillableforms com Exception. Www freefillableforms com   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. Www freefillableforms com Example 1—child files joint return. Www freefillableforms com You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Www freefillableforms com He earned $25,000 for the year. Www freefillableforms com The couple files a joint return. Www freefillableforms com Because your daughter and her husband file a joint return, she is not your qualifying child. Www freefillableforms com Example 2—child files joint return to get refund of tax withheld. Www freefillableforms com Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Www freefillableforms com They do not have a child. Www freefillableforms com Neither is required to file a tax return. Www freefillableforms com Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. Www freefillableforms com The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Www freefillableforms com Example 3—child files joint return to claim American opportunity credit. Www freefillableforms com The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com The exception to the joint return test does not apply, so your son is not your qualifying child. Www freefillableforms com Married child. Www freefillableforms com   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. Www freefillableforms com    Social security number. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com   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. Www freefillableforms com For more information about SSNs, see Rule 2. Www freefillableforms com 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. Www freefillableforms com However, only one of these persons can actually treat the child as a qualifying child. Www freefillableforms com 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). Www freefillableforms com The exemption for the child. Www freefillableforms com The child tax credit. Www freefillableforms com Head of household filing status. Www freefillableforms com The credit for child and dependent care expenses. Www freefillableforms com The exclusion for dependent care benefits. Www freefillableforms com The EIC. Www freefillableforms com The other person cannot take any of these benefits based on this qualifying child. Www freefillableforms com In other words, you and the other person cannot agree to divide these tax benefits between you. Www freefillableforms com The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Www freefillableforms com The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Www freefillableforms com However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Www freefillableforms com Tiebreaker rules. Www freefillableforms com   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. Www freefillableforms com If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com See Example 8. Www freefillableforms com   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. Www freefillableforms com See Examples 1 through 13. Www freefillableforms com   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. Www freefillableforms com If the other person cannot claim the EIC. Www freefillableforms com   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. Www freefillableforms com See Examples 6 and 7. Www freefillableforms com 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. Www freefillableforms com Examples. Www freefillableforms com    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Www freefillableforms com Example 1—child lived with parent and grandparent. Www freefillableforms com You and your 2-year-old son Jimmy lived with your mother all year. Www freefillableforms com You are 25 years old, unmarried, and your AGI is $9,000. Www freefillableforms com Your only income was $9,000 from a part-time job. Www freefillableforms com Your mother's only income was $20,000 from her job, and her AGI is $20,000. Www freefillableforms com Jimmy's father did not live with you or Jimmy. Www freefillableforms com The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Www freefillableforms com 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. Www freefillableforms com 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). Www freefillableforms com He is not a qualifying child of anyone else, including his father. Www freefillableforms com 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). Www freefillableforms com Example 2—parent has higher AGI than grandparent. Www freefillableforms com The facts are the same as in Example 1 except your AGI is $25,000. Www freefillableforms com Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Www freefillableforms com Only you can claim him. Www freefillableforms com Example 3—two persons claim same child. Www freefillableforms com The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com Example 4—qualifying children split between two persons. Www freefillableforms com 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. Www freefillableforms com Only one of you can claim each child. Www freefillableforms com However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Www freefillableforms com For example, if you claim one child, your mother can claim the other two. Www freefillableforms com Example 5—taxpayer who is a qualifying child. Www freefillableforms com The facts are the same as in Example 1 except that you are only 18 years old. Www freefillableforms com This means you are a qualifying child of your mother. Www freefillableforms com Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. Www freefillableforms com Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Www freefillableforms com 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. Www freefillableforms com Example 6—grandparent with too much earned income to claim EIC. Www freefillableforms com The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Www freefillableforms com Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Www freefillableforms com Example 7—parent with too much earned income to claim EIC. Www freefillableforms com The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Www freefillableforms com Your earned income is too high for you to claim the EIC. Www freefillableforms com But your mother cannot claim the EIC either, because her AGI is not higher than yours. Www freefillableforms com Example 8—child lived with both parents and grandparent. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com In other words, each parent's AGI can be treated as $15,000. Www freefillableforms com Example 9—separated parents. Www freefillableforms com You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. Www freefillableforms com In August and September, Joey lived with you. Www freefillableforms com For the rest of the year, Joey lived with your husband, who is Joey's father. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com You and your husband will file separate returns. Www freefillableforms com Your husband agrees to let you treat Joey as a qualifying child. Www freefillableforms com 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. Www freefillableforms com However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Www freefillableforms com See Rule 3. Www freefillableforms com Example 10—separated parents claim same child. Www freefillableforms com The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Www freefillableforms com In this case, only your husband will be allowed to treat Joey as a qualifying child. Www freefillableforms com This is because, during 2013, the boy lived with him longer than with you. Www freefillableforms com You cannot claim the EIC (either with or without a qualifying child). Www freefillableforms com 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. Www freefillableforms com See Rule 3. Www freefillableforms com Example 11—unmarried parents. Www freefillableforms com You, your 5-year-old son, and your son's father lived together all year. Www freefillableforms com You and your son's father are not married. Www freefillableforms com 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. Www freefillableforms com Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Www freefillableforms com Neither of you had any other income. Www freefillableforms com Your son's father agrees to let you treat the child as a qualifying child. Www freefillableforms com 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. Www freefillableforms com Example 12—unmarried parents claim same child. Www freefillableforms com 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. Www freefillableforms com In this case, only your son's father will be allowed to treat your son as a qualifying child. Www freefillableforms com This is because his AGI, $14,000, is more than your AGI, $12,000. Www freefillableforms com You cannot claim the EIC (either with or without a qualifying child). Www freefillableforms com Example 13—child did not live with a parent. Www freefillableforms com You and your 7-year-old niece, your sister's child, lived with your mother all year. Www freefillableforms com You are 25 years old, and your AGI is $9,300. Www freefillableforms com Your only income was from a part-time job. Www freefillableforms com Your mother's AGI is $15,000. Www freefillableforms com Her only income was from her job. Www freefillableforms com Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Www freefillableforms com 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. Www freefillableforms com However, only your mother can treat her as a qualifying child. Www freefillableforms com This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Www freefillableforms com Special rule for divorced or separated parents (or parents who live apart). Www freefillableforms com   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. Www freefillableforms com 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. Www freefillableforms com The child received over half of his or her support for the year from the parents. Www freefillableforms com The child is in the custody of one or both parents for more than half of 2013. Www freefillableforms com Either of the following statements is true. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com For details, see Publication 501. Www freefillableforms com Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. Www freefillableforms com Applying Rule 9 to divorced or separated parents (or parents who live apart). Www freefillableforms com   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. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com Example 1. Www freefillableforms com You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Www freefillableforms com Your AGI is $10,000. Www freefillableforms com Your mother’s AGI is $25,000. Www freefillableforms com Your son's father did not live with you or your son. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com You and your mother did not have any child care expenses or dependent care benefits. Www freefillableforms com 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. Www freefillableforms com Example 2. Www freefillableforms com The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Www freefillableforms com Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Www freefillableforms com Example 3. Www freefillableforms com 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. Www freefillableforms com Your mother also claims him as a qualifying child for head of household filing status. Www freefillableforms com You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Www freefillableforms com The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Www freefillableforms com 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. Www freefillableforms com ) if all of the following statements are true. Www freefillableforms com You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Www freefillableforms com Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Www freefillableforms com 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. Www freefillableforms com You lived with that person in the United States for more than half of the year. Www freefillableforms com 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). Www freefillableforms com For more details about the tests to be a qualifying child, see Rule 8. Www freefillableforms com If you are a qualifying child of another taxpayer, you cannot claim the EIC. Www freefillableforms com 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. Www freefillableforms com Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Www freefillableforms com Example. Www freefillableforms com You and your daughter lived with your mother all year. Www freefillableforms com You are 22 years old, unmarried, and attended a trade school full time. Www freefillableforms com You had a part-time job and earned $5,700. Www freefillableforms com You had no other income. Www freefillableforms com Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Www freefillableforms com She can claim the EIC if she meets all the other requirements. Www freefillableforms com Because you are your mother's qualifying child, you cannot claim the EIC. Www freefillableforms com This is so even if your mother cannot or does not claim the EIC. Www freefillableforms com Child of person not required to file a return. Www freefillableforms com   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. Www freefillableforms com Example 1—return not required. Www freefillableforms com 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. Www freefillableforms com As a result, you are not your mother's qualifying child. Www freefillableforms com You can claim the EIC if you meet all the other requirements to do so. Www freefillableforms com Example 2—return filed to get refund of tax withheld. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com As a result, you are not your mother's qualifying child. Www freefillableforms com You can claim the EIC if you meet all the other requirements to do so. Www freefillableforms com Example 3—return filed to get EIC. Www freefillableforms com The facts are the same as in Example 2 except your mother claimed the EIC on her return. Www freefillableforms com Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. Www freefillableforms com As a result, you are your mother's qualifying child. Www freefillableforms com You cannot claim the EIC. Www freefillableforms com 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. Www freefillableforms com This chapter discusses Rules 11 through 14. Www freefillableforms com 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. Www freefillableforms com You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. Www freefillableforms com If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Www freefillableforms com If you have a qualifying child. Www freefillableforms com   If you meet Rule 8, you have a qualifying child. Www freefillableforms com If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com It does not matter which spouse meets the age test, as long as one of the spouses does. Www freefillableforms com You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Www freefillableforms com 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. Www freefillableforms com If neither you nor your spouse meets the age test, you cannot claim the EIC. Www freefillableforms com Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Www freefillableforms com Death of spouse. Www freefillableforms com   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. Www freefillableforms com Example 1. Www freefillableforms com You are age 28 and unmarried. Www freefillableforms com You meet the age test. Www freefillableforms com Example 2—spouse meets age test. Www freefillableforms com You are married and filing a joint return. Www freefillableforms com You are age 23 and your spouse is age 27. Www freefillableforms com You meet the age test because your spouse is at least age 25 but under age 65. Www freefillableforms com Example 3—spouse dies in 2013. Www freefillableforms com You are married and filing a joint return with your spouse who died in August 2013. Www freefillableforms com You are age 67. Www freefillableforms com Your spouse would have become age 65 in November 2013. Www freefillableforms com Because your spouse was under age 65 when she died, you meet the age test. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. Www freefillableforms com Example 1. Www freefillableforms com In 2013, you were age 25, single, and living at home with your parents. Www freefillableforms com You worked and were not a student. Www freefillableforms com You earned $7,500. Www freefillableforms com Your parents cannot claim you as a dependent. Www freefillableforms com 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. Www freefillableforms com You meet this rule. Www freefillableforms com You can claim the EIC if you meet all the other requirements. Www freefillableforms com Example 2. Www freefillableforms com The facts are the same as in Example 1, except that you earned $2,000. Www freefillableforms com Your parents can claim you as a dependent but decide not to. Www freefillableforms com You do not meet this rule. Www freefillableforms com You cannot claim the credit because your parents could have claimed you as a dependent. Www freefillableforms com Joint returns. Www freefillableforms com   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Www freefillableforms com   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. Www freefillableforms com But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Www freefillableforms com Example 1—return filed to get refund of tax withheld. Www freefillableforms com You are 26 years old. Www freefillableforms com You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Www freefillableforms com Neither you nor your wife is required to file a tax return. Www freefillableforms com You do not have a child. Www freefillableforms com Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. Www freefillableforms com Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Www freefillableforms com They can claim exemptions for you and your wife if all the other tests to do so are met. Www freefillableforms com Example 2—return filed to get EIC. Www freefillableforms com The facts are the same as in Example 1except no taxes were taken out of your pay. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com Your parents cannot claim an exemption for either you or your wife. Www freefillableforms com 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. Www freefillableforms com ) if all of the following statements are true. Www freefillableforms com You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Www freefillableforms com Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Www freefillableforms com 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. Www freefillableforms com You lived with that person in the United States for more than half of the year. Www freefillableforms com 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). Www freefillableforms com For more details about the tests to be a qualifying child, see Rule 8. Www freefillableforms com If you are a qualifying child of another taxpayer, you cannot claim the EIC. Www freefillableforms com 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. Www freefillableforms com Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Www freefillableforms com Example. Www freefillableforms com You lived with your mother all year. Www freefillableforms com You are age 26, unmarried, and permanently and totally disabled. Www freefillableforms com Your only income was from a community center where you went three days a week to answer telephones. Www freefillableforms com You earned $5,000 for the year and provided more than half of your own support. Www freefillableforms com Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Www freefillableforms com She can claim the EIC if she meets all the other requirements. Www freefillableforms com Because you are a qualifying child of your mother, you cannot claim the EIC. Www freefillableforms com This is so even if your mother cannot or does not claim the EIC. Www freefillableforms com Joint returns. Www freefillableforms com   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Www freefillableforms com   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. Www freefillableforms com But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Www freefillableforms com Child of person not required to file a return. Www freefillableforms com   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. Www freefillableforms com Example 1—return not required. Www freefillableforms com You lived all year with your father. Www freefillableforms com You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Www freefillableforms com You have no other income, no children, and provided more than half of your own support. Www freefillableforms com Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Www freefillableforms com As a result, you are not your father's qualifying child. Www freefillableforms com You can claim the EIC if you meet all the other requirements to do so. Www freefillableforms com Example 2—return filed to get refund of tax withheld. Www freefillableforms com 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. Www freefillableforms com 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. Www freefillableforms com As a result, you are not your father's qualifying child. Www freefillableforms com You can claim the EIC if you meet all the other requirements to do so. Www freefillableforms com Example 3—return filed to get EIC. Www freefillableforms com The facts are the same as in Example 2 except your father claimed the EIC on his return. Www freefillableforms com Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. Www freefillableforms com As a result, you are your father's qualifying child. Www freefillableforms com You cannot claim the EIC. Www freefillableforms com 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. Www freefillableforms com If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Www freefillableforms com United States. Www freefillableforms com   This means the 50 states and the District of Columbia. Www freefillableforms com It does not include Puerto Rico or U. Www freefillableforms com S. Www freefillableforms com possessions such as Guam. Www freefillableforms com Homeless shelter. Www freefillableforms com   Your home can be any location where you regularly live. Www freefillableforms com You do not need a traditional home. Www freefillableforms com If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Www freefillableforms com Military personnel stationed outside the United States. Www freefillableforms com   U. Www freefillableforms com S. Www freefillableforms com 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. Www freefillableforms com Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. Www freefillableforms com You need to know the amount of your earned income to see if you meet the rule in this chapter. Www freefillableforms com You also need to know that amount to figure your EIC. Www freefillableforms com 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. Www freefillableforms com Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Www freefillableforms com Employee pay is earned income only if it is taxable. Www freefillableforms com Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Www freefillableforms com But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Www freefillableforms com Earned income is explained in detail in Rule 7 in chapter 1. Www freefillableforms com Figuring earned income. Www freefillableforms com   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. Www freefillableforms com   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. Www freefillableforms com   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). Www freefillableforms com You will then reduce that amount by any amount included on that line and described in the following list. Www freefillableforms com Scholarship or fellowship grants not reported on a Form W-2. Www freefillableforms com 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. Www freefillableforms com Inmate's income. Www freefillableforms com Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Www freefillableforms com This includes amounts received for work performed while in a work release program or while in a halfway house. Www freefillableforms com 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). Www freefillableforms com Pension or annuity from deferred compensation plans. Www freefillableforms com 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. Www freefillableforms com 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). Www freefillableforms com This amount may be reported in box 11 of your Form W-2. Www freefillableforms com If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. Www freefillableforms com Clergy. Www freefillableforms com   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
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Www freefillableforms com Publication 534 - Introductory Material Table of Contents Important Change for 1995 Introduction How To Use This Publication Important Change for 1995 Major changes to Publications 534 and 946. Www freefillableforms com  This publication, as well as Publication 946,How To Depreciate Property, has been changed. Www freefillableforms com Publication 534 has been shortened. Www freefillableforms com It no longer contains general information on MACRS and the section 179 deduction. Www freefillableforms com It contains a discussion of the accelerated cost recovery system (ACRS), the ACRS Percentage Tables, a discussion of other methods of depreciation, and a limited discussion of listed property. Www freefillableforms com We expanded Publication 946 by adding material taken from Publication 534. Www freefillableforms com We added more detail to the discussions of the section 179 deduction, the modified accelerated cost recovery system (MACRS), and listed property. Www freefillableforms com We replaced the partialMACRS Percentage Tables with the complete ones from Publication 534. Www freefillableforms com We also added the Table of Class Lives and Recovery Periods from Publication 534. Www freefillableforms com We made these changes to eliminate most of the duplication that existed in the two publications. Www freefillableforms com This will save money and make it easier for you to decide which publication you need. Www freefillableforms com Use this publication to figure depreciation on property you placed in service before 1987; use Publication 946 to figure depreciation on property you placed in service after 1986. Www freefillableforms com Introduction The law allows you to recover your cost in business or income-producing property through yearly tax deductions. Www freefillableforms com You do this by depreciating your property, that is, by deducting some of your cost on your tax return each year. Www freefillableforms com You can depreciate both tangible property, such as a car, building, or machinery, and certain intangible property, such as a copyright or a patent. Www freefillableforms com The amount you can deduct depends on: How much the property cost, When you began using it, How long it will take to recover your cost, and Which of several depreciation methods you use. Www freefillableforms com Depreciation defined. Www freefillableforms com   Depreciation is a loss in the value of property over the time the property is being used. Www freefillableforms com Events that can cause property to depreciate include wear and tear, age, deterioration, and obsolescence. Www freefillableforms com You can get back your cost of certain property, such as equipment you use in your business or property used for the production of income by taking deductions for depreciation. Www freefillableforms com Black's Law Dictionary Amortization. Www freefillableforms com   Amortization is similar to depreciation. Www freefillableforms com Using amortization, you can recover your cost or basis in certain property proportionately over a specific number of years or months. Www freefillableforms com Examples of costs you can amortize are the costs of starting a business, reforestation, and pollution control facilities. Www freefillableforms com You can find information on amortization inchapter 12 of Publication 535, Business Expenses. Www freefillableforms com Alternative minimum tax. Www freefillableforms com   If you use accelerated depreciation for real property, or personal property that is leased to others, you may be liable for the alternative minimum tax. Www freefillableforms com Accelerated depreciation is any method, that allows recovery at a faster rate in the earlier years than the straight line method. Www freefillableforms com For more information, you may wish to see the following: Form 6251, Alternative Minimum Tax-Individuals, and Publication 542, Tax Information on Corporations. Www freefillableforms com Ordering publications and forms. Www freefillableforms com   To order free publications and forms, 1-800-TAX-FORM (1-800-829-3676). Www freefillableforms com You can also write to the IRS Forms Distribution Center nearest you. Www freefillableforms com Check your income tax package for the address. Www freefillableforms com   If you have access to a personal computer and a modem, you can also get many forms and publications electronically. Www freefillableforms com See How To Get Forms and Publications in your income tax package for details. Www freefillableforms com Telephone help. Www freefillableforms com   You can call the IRS with your tax question Monday through Friday during regular business hours. Www freefillableforms com Check your telephone book for the local number or you can call1-800-829-1040. Www freefillableforms com Telephone help for hearing-impaired persons. Www freefillableforms com   If you have access to TDD equipment, you can call 1-800-829-4059 with your tax question or to order forms and publications. Www freefillableforms com See your tax package for the hours of operation. Www freefillableforms com How To Use This Publication This publication describes the kinds of property that can be depreciated and the methods used to figure depreciation on property placed in service before 1987. Www freefillableforms com It is divided into three chapters and contains an appendix. Www freefillableforms com Chapter 1 explains the rules for depreciating property under the Accelerated Cost Recovery System (ACRS). Www freefillableforms com Chapter 2 explains the rules for depreciating property first used before 1981. Www freefillableforms com Chapter 3 explains the rules for listed property. Www freefillableforms com Also this chapter defines listed property. Www freefillableforms com The appendix contains the ACRS Percentage Tables. Www freefillableforms com Prev  Up  Next   Home   More Online Publications