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1040easy Publication 1544(SP) - Main Content Table of Contents ¿Por qué hay que declarar estos pagos? ¿Quién tiene que presentar el Formulario 8300-SP?¿Qué pagos tienen que declararse? ¿Qué es efectivo? Número de identificación del contribuyente (TIN) ¿Qué son transacciones relacionadas? ¿Qué se hace en el caso de transacciones sospechosas? Cuándo, dónde y qué se tiene que presentar Ejemplos Multas y sanciones Cómo Obtener Ayuda con los ImpuestosTalleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). 1040easy ¿Por qué hay que declarar estos pagos? A menudo, los contrabandistas y narcotraficantes hacen transacciones de grandes cantidades de efectivo con el propósito de “blanquear” (lavar) dinero proveniente de actividades ilícitas. 1040easy El término “blanquear” (lavar) significa convertir el dinero “sucio”, u obtenido ilegalmente, en dinero “limpio” (como si fuera obtenido legalmente). 1040easy El gobierno a menudo puede rastrear el origen de este dinero blanqueado (lavado) mediante los pagos que se declaran. 1040easy Determinadas leyes aprobadas por el Congreso requieren que se declaren estos pagos. 1040easy Al cumplir con estas leyes, se proporciona información valiosa para ayudar a poner fin a las operaciones de los evasores de impuestos y los que se benefician del narcotráfico y otras actividades delictivas. 1040easy La USA Patriot Act (Ley patriota de los Estados Unidos) del año 2001 amplió el alcance de dichas leyes con el propósito de rastrear los fondos usados para llevar a cabo acciones terroristas. 1040easy ¿Quién tiene que presentar el Formulario 8300-SP? Por regla general, toda persona que se dedique a una ocupación o negocio en los que reciba más de $10,000 en efectivo en una sola transacción, o en varias transacciones relacionadas, tiene que presentar el Formulario 8300-SP. 1040easy Por ejemplo, es posible que tenga que presentar el Formulario 8300-SP si la ocupación o negocio al cual se dedica es la compraventa de joyas, muebles, barcos, aeronaves o automóviles, si es prestamista, abogado o corredor de bienes raíces, o si se trata de una compañía de seguros o de una agencia de viajes. 1040easy Las reglas especiales que deben cumplir los secretarios de los tribunales federales o estatales aparecen más adelante bajo Fianza recibida por secretarios de los tribunales. 1040easy Sin embargo, usted no tiene que presentar el Formulario 8300-SP si la transacción no está relacionada con su ocupación o negocio. 1040easy Por ejemplo, si es dueño de una joyería y vende su automóvil personal por una cantidad superior a $10,000 en efectivo, no tendrá que presentar el Formulario 8300-SP por esta transacción. 1040easy Definición de transacción. 1040easy   Se lleva a cabo una “transacción” cuando: Se venden bienes o propiedades, o se prestan servicios; Se alquila una propiedad; Se intercambia efectivo por otro efectivo; Se contribuye a una cuenta de fideicomiso o a una cuenta en plica (depósito en custodia de un tercero); Se saca o se paga un préstamo; o Se convierte el efectivo en un instrumento negociable, como un cheque o un bono. 1040easy Definición de persona. 1040easy   Una “persona” incluye una persona física, una empresa o compañía, una sociedad anónima, una sociedad colectiva, una asociación, un fideicomiso o un caudal hereditario. 1040easy   A las organizaciones exentas, incluidas las que tienen planes para sus empleados, se las considera también “personas”. 1040easy Sin embargo, las organizaciones exentas no tienen que presentar el Formulario 8300-SP cuando reciben una donación caritativa superior a $10,000 en efectivo, debido a que dicha donación no la reciben en el transcurso de una ocupación o negocio. 1040easy Transacciones en el extranjero. 1040easy   No tiene que presentar el Formulario 8300-SP si toda la transacción (incluyendo la recepción del efectivo) se lleva a cabo fuera de: Los 50 estados de los Estados Unidos, El Distrito de Columbia, Puerto Rico o Una posesión o territorio de los Estados Unidos. 1040easy Sin embargo, tiene que presentar el Formulario 8300-SP si alguna parte de la transacción (incluyendo la recepción del efectivo) se lleva a cabo en Puerto Rico o en una posesión o territorio de los Estados Unidos y usted está sujeto a las disposiciones del Código Federal de Impuestos Internos. 1040easy Fianza recibida por los secretarios de los tribunales. 1040easy   Todo secretario de un tribunal federal o estatal que reciba más de $10,000 en efectivo en concepto de fianza a favor de una persona que ha sido acusada de cualquiera de los delitos penales enumerados a continuación tiene que presentar el Formulario 8300-SP: Todo delito federal relacionado con la ley de control de narcóticos (sustancias controladas), Extorsión (racketeering), Blanqueo (lavado) de dinero y Todo delito estatal que sea considerablemente similar a los mencionados anteriormente en los puntos 1, 2 ó 3. 1040easy Para obtener más información acerca del reglamento con el que deben cumplir los secretarios de los tribunales, vea la sección 1. 1040easy 6050I-2 de los Reglamentos Federales del Impuesto Sobre los Ingresos Federales. 1040easy ¿Qué pagos tienen que declararse? Tiene que presentar el Formulario 8300-SP para declarar el efectivo que le paguen si el mismo: Supera los $10,000, Lo recibió en: Un solo pago en efectivo superior a $10,000, Varios pagos en efectivo recibidos en un período de un año, contado a partir de la fecha en que se hizo el pago inicial, que sumen un total de $10,000 u Otros pagos en efectivo no declarados anteriormente, cuya suma total recibida durante un período de 12 meses sea superior a $10,000. 1040easy Lo recibió en el curso de su ocupación o negocio, Lo recibió del mismo comprador (o agente) y Lo recibió en una sola transacción o en varias transacciones relacionadas (las cuales se definen más adelante). 1040easy ¿Qué es efectivo? Efectivo es: El dinero en monedas y billetes de los Estados Unidos (y de cualquier otro país) y Un cheque de cajero, giro bancario, cheque de viajero o giro que se reciba, si tiene un valor nominal de $10,000 o menos y se recibe en: Una transacción que tiene que ser declarada, como se define más adelante o Toda transacción en que a usted le conste que el pagador evita declarar en el Formulario 8300-SP. 1040easy El efectivo puede incluir un cheque de cajero aunque a éste se le llame “cheque de tesorero” o “cheque bancario”. 1040easy El efectivo no incluye un cheque girado contra la cuenta bancaria particular de una persona. 1040easy Un cheque de cajero, giro bancario, cheque de viajero o giro con un valor nominal de más de $10,000 no se considera efectivo. 1040easy Éstos no se consideran efectivo y usted no tiene que presentar el Formulario 8300-SP cuando los recibe porque, si fueron comprados con dinero en efectivo, el banco u otra institución financiera que los emitió debe presentar el Formulario 104 de la FinCEN para declararlos. 1040easy Ejemplo 1. 1040easy Usted es comerciante y se dedica a la compraventa y colección de monedas (numismático). 1040easy Roberto Coruña le compró monedas de oro por un precio de $13,200. 1040easy El Sr. 1040easy Coruña le pagó con $6,200 en moneda estadounidense y un cheque de cajero con un valor nominal de $7,000. 1040easy El cheque de cajero se considera efectivo. 1040easy En este caso, ha recibido más de $10,000 en efectivo y tiene que presentar el Formulario 8300-SP para declarar esta transacción. 1040easy Ejemplo 2. 1040easy Usted se dedica a la venta de joyas al por menor. 1040easy María Núñez le compra una joya por $12,000 y le paga con un cheque personal pagadero a usted por la cantidad de $9,600 y con cheques de viajero que ascienden a $2,400. 1040easy Debido a que el cheque personal no se considera efectivo, usted no ha recibido más de $10,000 en efectivo en la transacción. 1040easy No tiene que presentar el Formulario 8300-SP. 1040easy Ejemplo 3. 1040easy Usted es un comerciante que se dedica a la venta de barcos. 1040easy Emilia Espinosa le compra un barco por $16,500 y le paga con un cheque de cajero pagadero a usted por dicha cantidad. 1040easy El cheque de cajero no se considera efectivo, ya que el valor nominal del mismo es más de $10,000. 1040easy Usted no tiene que presentar el Formulario 8300-SP para declarar esta transacción. 1040easy Transacciones que se tienen que declarar Una transacción que tiene que declararse es aquélla que consiste en la venta al por menor de alguno de los siguientes: Un artículo de consumo duradero, como un automóvil o un barco. 1040easy Un artículo de consumo duradero es una propiedad que no es un terreno o un edificio y que: Es apropiado para uso personal, Se espera que dure por lo menos un año bajo uso normal, Tiene un precio de venta mayor de $10,000 y Se puede ver o tocar (propiedad tangible). 1040easy Por ejemplo, un automóvil cuyo valor es $20,000 es un artículo de consumo duradero, pero un camión de descarga (volquete) o maquinaria utilizada en una fábrica con un valor de $20,000 no lo es. 1040easy El automóvil es un artículo de consumo duradero aún cuando lo venda a un comprador para uso en una ocupación o negocio. 1040easy Un artículo coleccionable (por ejemplo, una obra de arte, alfombra, antigüedad, metal, piedra preciosa, sello o moneda). 1040easy Un viaje o entretenimiento, si el precio total de venta de todos los artículos vendidos para el mismo viaje o evento de entretenimiento en una sola transacción (o varias transacciones relacionadas) es más de $10,000. 1040easy Al calcular el precio total de venta de todos los artículos vendidos para un viaje o evento de entretenimiento, incluya el precio de venta de los artículos vendidos, como pasajes de avión, habitaciones de hotel y boletos de entrada. 1040easy Ejemplo. 1040easy Usted es agente de viajes. 1040easy Su cliente, Eduardo Juanes, le solicita que flete un avión de pasajeros con el propósito de llevar a un grupo de personas a un evento deportivo en otra ciudad. 1040easy Además, le solicita que reserve habitaciones en un hotel y boletos de entrada al evento deportivo para los miembros del grupo. 1040easy El Sr. 1040easy Juanes le paga a usted con dos giros por un valor de $6,000 cada uno. 1040easy En esta transacción usted ha recibido más de $10,000 en efectivo y, por lo tanto, tiene que presentar el Formulario 8300-SP. 1040easy Ventas al por menor. 1040easy   El término “ventas al por menor” significa toda venta hecha en el transcurso de un negocio u ocupación, principalmente las ventas al consumidor final. 1040easy   Por lo tanto, si su negocio u ocupación es principalmente de ventas al consumidor final, todas las ventas que haga en el transcurso de su ocupación o negocio son ventas al por menor. 1040easy Esto incluye toda venta de artículos para reventa. 1040easy Agente o intermediario. 1040easy   Una transacción que debe declararse incluye la venta al por menor de los artículos que aparecen en los puntos 1, 2 ó 3 de la lista anterior, aunque el pago haya sido recibido por un agente u otro intermediario en vez de directamente por el vendedor. 1040easy Excepción a la definición del término “efectivo” No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro que usted reciba en una transacción que tenga que declararse, si una de las siguientes excepciones le corresponde: Excepción en el caso de ciertos préstamos bancarios. 1040easy   No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si provienen de un préstamo bancario. 1040easy Como prueba de que se obtuvieron de un préstamo bancario, puede usar una copia del contrato del préstamo, un documento escrito, instrucciones del banco acerca del gravamen u otra prueba similar. 1040easy Ejemplo. 1040easy Usted es concesionario de automóviles. 1040easy Le vende un automóvil a Carlota Blanco por $11,500. 1040easy La Srta. 1040easy Blanco le pagó a usted $2,000 en moneda estadounidense y le entregó un cheque de cajero por $9,500, pagadero a usted y a ella. 1040easy Se sabe que el cheque de cajero proviene de un préstamo bancario porque contiene instrucciones para que se le registre un gravamen al automóvil como garantía de pago del préstamo y, por lo tanto, el cheque de cajero no se considera efectivo. 1040easy No tiene que presentar el Formulario 8300-SP en este caso. 1040easy Excepción en el caso de ciertas ventas a plazos. 1040easy   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro, si el mismo se recibe como el pago de un pagaré o de un contrato de ventas a plazos (incluido un contrato de arrendamiento que se considera una venta para propósitos del impuesto federal). 1040easy Sin embargo, esta excepción le corresponde solamente si: Usa pagarés o contratos similares en otras ventas a consumidores en el transcurso normal de su negocio u ocupación y El total de pagos que reciba como producto de la venta el sexagésimo (60) día después de la fecha en que se efectúe la venta o antes, asciende a un 50% o menos del precio de compra. 1040easy Excepción en el caso de ciertos planes de pagos iniciales. 1040easy   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si lo recibió como pago por un artículo de consumo duradero o coleccionable y, además, se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y El pago del saldo del precio de la compra en la fecha de la venta. 1040easy Lo recibe más de 60 días antes de la fecha de la venta. 1040easy Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. 1040easy Excepción en el caso de viajes y entretenimiento. 1040easy   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro recibido para un viaje o entretenimiento, si se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y Que el saldo del precio de compra se pague antes de que se proporcione el artículo de viaje o entretenimiento (como el precio de un pasaje aéreo). 1040easy Lo recibe más de 60 días antes de la fecha en la cual vence el pago final. 1040easy Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. 1040easy Número de identificación del contribuyente (TIN) Tiene que proveer el número correcto de identificación del contribuyente (TIN, por sus siglas en inglés) de la(s) persona(s) de la(s) cual(es) recibe el efectivo. 1040easy Si la transacción se hace en representación de otra(s) persona(s), usted tiene que proveer el número de identificación del contribuyente de esa(s) persona(s). 1040easy Si no sabe cuál es el número de identificación del contribuyente de la(s) persona(s), tiene que pedírselo. 1040easy Usted podría estar sujeto a multas o sanciones por no incluir el número de identificación del contribuyente o por incluir un número incorrecto. 1040easy Hay tres tipos de número de identificación del contribuyente: El número de identificación de una persona física, incluida una persona que es dueña única de un negocio, es su número de Seguro Social (SSN, por sus siglas en inglés). 1040easy El número de identificación del contribuyente de una persona que es extranjera y no residente, pero necesita dicho número y no tiene derecho a obtener un número de Seguro Social, es el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) expedido por el IRS. 1040easy Un número de identificación del contribuyente individual consta de nueve dígitos, similar a un número de Seguro Social. 1040easy El número de identificación del contribuyente individual de otras personas, incluidas las sociedades anónimas, sociedades colectivas y caudales hereditarios, es el número de identificación del empleador (EIN, por sus siglas en inglés). 1040easy Excepción. 1040easy    Usted no está obligado a proporcionar el TIN de un extranjero no residente o una organización extranjera si dicha persona u organización extranjera: No recibe ingresos que estén realmente relacionados con la operación de una ocupación o negocio en los Estados Unidos; No tiene oficina o lugar de negocios, ni agente financiero o agente pagador en los Estados Unidos; No presenta una declaración de impuestos federales; No proporciona un certificado de retención de impuestos, el cual se describe en la sección 1. 1040easy 1441-1(e)(2) ó (3) ó 1. 1040easy 1441-5(c)(2)(iv) ó (3)(iii), según se exija en la sección 1. 1040easy 1441-1(e)(4)(vii); No tiene que proporcionar el TIN en una declaración escrita ni en ningún otro documento obligatorio conforme a la sección 897 o la sección 1445 de los reglamentos de los impuestos sobre el ingreso o En el caso de un extranjero no residente, el mismo no ha optado por presentar una declaración conjunta de impuesto federal sobre los ingresos con su cónyuge, que es ciudadano estadounidense o residente de los Estados Unidos. 1040easy ¿Qué son transacciones relacionadas? Las transacciones que se lleven a cabo entre un comprador (o un agente del comprador) y un vendedor en un período de 24 horas son transacciones relacionadas. 1040easy Si usted recibe de un mismo comprador más de $10,000 en efectivo en dos o más transacciones en un período de 24 horas, tiene que tratar las transacciones como una sola transacción y declarar los pagos en el Formulario 8300-SP. 1040easy Por ejemplo, si en un mismo día le vende a un cliente dos productos por un valor de $6,000 cada uno y el cliente le paga en efectivo, estas transacciones están relacionadas. 1040easy Debido a que el total de ambas transacciones asciende a $12,000 (más de $10,000), tiene que presentar el Formulario 8300-SP. 1040easy Más de 24 horas entre transacciones. 1040easy   Las transacciones son relacionadas aunque se lleven a cabo en un período de más de 24 horas entre ellas y se tiene conocimiento, o tiene razón para saber, que cada transacción es una de una serie de transacciones relacionadas entre ellas. 1040easy   Por ejemplo, usted es agente de viajes y un cliente le paga $8,000 en efectivo para un viaje. 1040easy Dos días más tarde, el mismo cliente le paga $3,000 adicionales en efectivo para incluir a otra persona en el viaje. 1040easy Estas transacciones están relacionadas y, por lo tanto, tiene que presentar el Formulario 8300-SP para declararlas. 1040easy ¿Qué se hace en el caso de transacciones sospechosas? Si recibe $10,000 o menos en efectivo, puede presentar voluntariamente el Formulario 8300-SP si la transacción parece ser sospechosa. 1040easy Una transacción es sospechosa si parece que una persona trata de persuadirlo para no presentar el Formulario 8300-SP o trata de que usted presente un Formulario 8300-SP con información falsa o incompleta, o si hay indicios de una posible actividad ilegal. 1040easy Si usted tiene alguna sospecha, le instamos a que se comunique lo antes posible con Investigación Penal del IRS (Criminal Investigation) de su localidad. 1040easy O puede llamar gratis a la línea directa de la FinCEN para instituciones financieras, al 1-866-556-3974. 1040easy El servicio en esta línea telefónica está disponible en inglés. 1040easy Cuándo, dónde y qué se tiene que presentar La cantidad que usted reciba, así como cuándo la reciba, determinará cuándo tiene que presentar la declaración. 1040easy Por lo general, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días después de recibir un pago. 1040easy Si el día en que se vence el plazo para presentar el Formulario 8300-SP (el decimoquinto (15) día o el último día en el que puede presentar el formulario a tiempo) es un sábado, domingo o día feriado oficial, dicho día de vencimiento se pospone hasta el próximo día que no sea sábado, domingo o día feriado oficial. 1040easy Más de un pago. 1040easy   En algunas transacciones, el comprador puede acordar con usted pagarle en efectivo a plazos. 1040easy Si el primer pago es más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. 1040easy Si el primer pago no excede de $10,000, tiene que sumar el primer pago y todo pago posterior que haya recibido en un período de un año, a partir de la fecha en que recibió el primer pago. 1040easy Cuando el total de los pagos en efectivo ascienda a más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. 1040easy   Después de presentar el Formulario 8300-SP, tiene que comenzar a contar de nuevo los pagos en efectivo que reciba de ese comprador. 1040easy Si recibe de dicho comprador más de $10,000 en pagos adicionales en efectivo dentro de un período de 12 meses, tiene que presentar otro Formulario 8300-SP. 1040easy Tiene que presentar el formulario dentro de un plazo de 15 días a partir de la fecha en la cual recibió el pago que causó que los pagos adicionales sumaran más de $10,000. 1040easy   Si ya está obligado a presentar el Formulario 8300-SP y recibe pagos adicionales en un período de 15 días antes de la fecha en que debe presentarlo, puede declarar en un solo formulario todos los pagos recibidos. 1040easy Ejemplo. 1040easy El 10 de enero usted recibió un pago de $11,000 en efectivo. 1040easy Recibió también $4,000 el 15 de febrero, $5,000 el 20 de marzo y $6,000 el 12 de mayo en pagos adicionales en efectivo correspondientes a la misma transacción. 1040easy Tiene que presentar el Formulario 8300-SP a más tardar el 25 de enero por el pago de $11,000. 1040easy A más tardar el 27 de mayo, debe presentar un Formulario 8300-SP adicional por los pagos adicionales que suman $15,000. 1040easy ¿Cómo enmendar un informe?    Si va a enmendar un informe, marque el encasillado 1a, en la parte superior del Formulario 8300-SP. 1040easy Complete el formulario en su totalidad (de la Parte I a la Parte IV) e incluya la información que está enmendando. 1040easy No adjunte una copia del informe original. 1040easy Dónde se presenta el Formulario 8300-SP. 1040easy   Envíe el formulario por correo a la dirección que aparece en las instrucciones del Formulario 8300-SP. 1040easy Requisito de entregar una notificación al comprador. 1040easy   Tiene que entregar una notificación por escrito o por vía electrónica a cada persona cuyo nombre aparezca en algún Formulario 8300-SP que usted tenga que presentar. 1040easy Puede dar la notificación por vía electrónica únicamente si el receptor acepta recibirla en tal formato. 1040easy La notificación tiene que incluir el nombre y la dirección de su establecimiento, el nombre y el número de teléfono de la persona de contacto y el total de efectivo recibido de esa persona durante el año que usted tiene que declarar. 1040easy En dicha notificación, tiene que indicar también que está suministrando esta información al IRS . 1040easy   Tiene que enviar esta notificación al comprador a más tardar el 31 de enero del año siguiente al año en el cual recibió el efectivo que causó que tuviera que presentar el formulario. 1040easy Debe guardar durante 5 años una copia de cada Formulario 8300-SP que haya presentado. 1040easy Ejemplos Ejemplo 1. 1040easy Patricio Moreno es el gerente de ventas de “Automóviles de Exhibición, Inc. 1040easy ”. 1040easy El 6 de enero de 2013, Juana Leal le compra un automóvil nuevo y se lo paga con $18,000 en efectivo. 1040easy Patricio le pide a Juana que le muestre una identificación con el propósito de obtener los datos necesarios para completar el Formulario 8300-SP. 1040easy Un Formulario 8300-SP debidamente completado correspondiente a esta transacción aparece al final de esta publicación. 1040easy Patricio tiene que enviar por correo el Formulario 8300-SP a más tardar el día 21 de enero de 2013 a la dirección que aparece en las instrucciones del mismo. 1040easy Además, tiene que enviarle a Juana una notificación a más tardar el 31 de enero de 2014. 1040easy Ejemplo 2. 1040easy Usemos los mismos datos del Ejemplo 1, pero supongamos que en este caso Juana acordó hacer varios pagos en efectivo de $6,000 cada uno el día 6 de enero, el día 6 de febrero y el día 6 de marzo. 1040easy Patricio tendrá que presentar un Formulario 8300-SP a más tardar el 21 de febrero (15 días después de recibir la totalidad de los pagos en efectivo que asciendan a más de $10,000 dentro de un período de un año. 1040easy Patricio no está obligado a declarar los $6,000 restantes recibidos en efectivo, ya que esa cantidad no es más de $10,000. 1040easy No obstante, puede declararlos si cree que se trata de una transacción sospechosa. 1040easy Multas y sanciones La ley establece que se impongan multas civiles por no: Presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo y Cumplir con el requisito de entregar una notificación a cada persona cuyo nombre aparece en el Formulario 8300-SP. 1040easy Si usted, a sabiendas, hace caso omiso del requisito de presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo, la multa que se le impondrá será la mayor de las dos cantidades siguientes: $25,000 o La cantidad de efectivo que recibió y que estaba obligado a declarar (hasta un máximo de $100,000). 1040easy La ley establece que se impongan multas y sanciones por: No presentar intencionalmente el Formulario 8300-SP, Presentar intencionalmente un Formulario 8300-SP falso o fraudulento, Impedir o tratar de impedir que se presente el Formulario 8300-SP y Hacer arreglos, ayudar a que se hagan arreglos, o tratar de que se hagan arreglos para que se lleve a cabo una transacción de tal manera que parezca que no es necesario presentar el Formulario 8300-SP. 1040easy Si intencionalmente no cumple el requisito de presentar el Formulario 8300-SP, podría imponérsele una multa de hasta $250,000 a las personas físicas ($500,000 en el caso de una sociedad anónima) o una condena de hasta 5 años de cárcel, o ambas. 1040easy Estas cantidades en dólares se imponen de acuerdo a lo estipulado en la sección 3571 del Título 18 del Código de los Estados Unidos. 1040easy Las sanciones por no presentar el Formulario 8300-SP se pueden imponer también a toda persona (incluso a un pagador) que trate de dificultar o impedir que el vendedor (o el establecimiento comercial) presente un Formulario 8300-SP correcto. 1040easy Esto incluye todo intento de estructurar la transacción de manera que parezca innecesario presentar el Formulario 8300-SP. 1040easy “Estructurar” significa dividir una transacción cuantiosa de efectivo en pequeñas transacciones de efectivo. 1040easy Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. 1040easy Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos. 1040easy Ayuda gratuita con la preparación de la declaración de impuestos. 1040easy   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. 1040easy El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. 1040easy En muchas de estas oficinas usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. 1040easy Para ubicar un sitio de ayuda VITA o TCE cerca de usted, visite IRS. 1040easy gov o llame al 1-800-906-9887 o al 1-800-829-1040. 1040easy   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). 1040easy Para ubicar el sitio del programa AARP Tax-Aide más cercano a usted, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. 1040easy aarp. 1040easy org/money/taxaide. 1040easy   Para más información sobre estos programas, visite www. 1040easy irs. 1040easy gov/espanol e ingrese la palabra clave “ VITA ” en la esquina superior derecha. 1040easy La información está disponible en inglés. 1040easy Internet. 1040easy Puede tener acceso al sitio web del IRS, en IRS. 1040easy gov las 24 horas del día, los 7 días a la semana para: Revisar el estado de su reembolso. 1040easy Visite www. 1040easy irs. 1040easy gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?”. 1040easy Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. 1040easy Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). 1040easy Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. 1040easy Presentar la declaración por medio del sistema electrónico e-file. 1040easy Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. 1040easy Descargar formularios, instrucciones y publicaciones (incluyendo los formularios, instrucciones y publicaciones en audio). 1040easy Pedir productos del IRS a través de Internet. 1040easy Buscar información sobre sus preguntas acerca de impuestos en Internet. 1040easy Buscar publicaciones en Internet por tema o palabra clave. 1040easy Utilizar el Código de Impuestos Internos, los reglamentos u otras guías oficiales a través de Internet. 1040easy Ver los Internal Revenue Bulletins (Boletines del IRS, o IRB por sus siglas en inglés) publicados en los últimos años. 1040easy Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. 1040easy irs. 1040easy gov/individuals. 1040easy Esta herramienta está disponible en inglés. 1040easy Saber si tiene que presentar el Formulario 6251, utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo). 1040easy Esta herramienta está disponible en inglés en el sitio www. 1040easy irs. 1040easy gov/individuals. 1040easy Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. 1040easy Obtener información acerca de cómo comenzar y administrar un pequeño negocio. 1040easy Teléfono. 1040easy Muchos servicios están disponibles por teléfono:  Cómo pedir formularios, instrucciones y publicaciones. 1040easy Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. 1040easy Deberá recibir lo que ha pedido dentro de 10 días. 1040easy Cómo hacer preguntas relacionadas con los impuestos. 1040easy Llame al IRS para hacer preguntas al 1-800-829-1040. 1040easy Cómo resolver problemas. 1040easy Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). 1040easy Un funcionario le puede explicar las cartas del IRS, ayudar a hacer solicitudes para ajustes a su cuenta tributaria o ayudarle a establecer un plan de pagos. 1040easy Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. 1040easy Para obtener el número telefónico, visite el sitio web www. 1040easy irs. 1040easy gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). 1040easy Equipo TTY/TDD. 1040easy Las personas que son sordas, tienen problemas auditivos o quienes tienen incapacidades del habla y tienen acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. 1040easy Temas TeleTax. 1040easy Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. 1040easy Información sobre los reembolsos. 1040easy Puede verificar el estado de su reembolso en la nueva aplicación del IRS para teléfonos móviles. 1040easy Descargue gratuitamente la aplicación IRS2Go visitando la tienda de aplicaciones de iTunes o la tienda para las aplicaciones para los teléfonos Android. 1040easy IRS2Go es una nueva manera en donde puede obtener información y recursos. 1040easy Para revisar el estado de su reembolso, llame al 1-800-829-4477 (información automatizada sobre reembolsos en español, 24 horas al día, 7 días a la semana). 1040easy Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. 1040easy Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). 1040easy Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. 1040easy Los reembolsos se envían el viernes de cada semana. 1040easy Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. 1040easy Otra información sobre reembolsos. 1040easy Para revisar el estado de un reembolso de un año anterior o un reembolso de una declaración enmendada, llame al 1-800-829-1040. 1040easy Evaluación de la calidad de nuestros servicios telefónicos. 1040easy Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. 1040easy Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se lleven a cabo. 1040easy Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. 1040easy Visitas en persona. 1040easy Muchos productos y servicios están disponibles en varios lugares sin la necesidad de tener cita previa. 1040easy   Productos. 1040easy Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener ciertos formularios, instrucciones y publicaciones. 1040easy Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. 1040easy Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código de Impuestos Internos, reglamentos, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. 1040easy Servicios. 1040easy Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. 1040easy Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta tributaria o ayudarle a establecer un plan de pagos. 1040easy Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. 1040easy No se necesita cita, simplemente visite y haga su consulta. 1040easy Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. 1040easy Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. 1040easy Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. 1040easy Los demás asuntos se tramitan sin necesidad de hacer una cita. 1040easy Para obtener el número telefónico de la oficina local, visite el sitio web www. 1040easy irs. 1040easy gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). 1040easy Correspondencia. 1040easy Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección que se proporciona a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. 1040easy  Internal Revenue Service 1201 N. 1040easy Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. 1040easy    El Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés) es su voz ante el IRS. 1040easy Nuestro trabajo es asegurarnos que cada contribuyente sea tratado de manera justa y que usted conozca y entienda sus derechos. 1040easy Nosotros ofrecemos ayuda gratuita para guiarle a través del proceso confuso de resolver problemas tributarios que usted no ha podido resolver por su cuenta. 1040easy Recuerde, lo peor que puede hacer es no hacer nada al respecto. 1040easy    TAS le puede ayudar si usted no puede resolver su problema con el IRS y: Su problema le está causando dificultades económicas a usted, a su familia o a su negocio. 1040easy Usted (o su negocio) está enfrentando una amenaza inmediata de alguna acción que se podría tomar en contra de usted. 1040easy Usted se ha tratado de comunicar con el IRS, pero nadie le ha respondido o el IRS no le ha respondido para la fecha prometida. 1040easy   Si usted reúne los requisitos para recibir nuestra ayuda, nosotros haremos todo lo que esté en nuestro poder para resolver su problema. 1040easy A usted se le asignará un defensor, quien estará con usted durante todo el proceso. 1040easy Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. 1040easy Aunque TAS es una organización independiente dentro del IRS, nuestros defensores conocen cómo trabajar con el IRS para poder resolver sus problemas. 1040easy Y nuestros servicios siempre son gratuitos. 1040easy   Como contribuyente, usted tiene derechos. 1040easy El IRS tiene que cumplir con esos derechos al tratar con usted. 1040easy Nuestro conjunto de recursos en www. 1040easy TaxpayerAdvocate. 1040easy irs. 1040easy gov le puede ayudar a entender estos derechos. 1040easy   Si cree que TAS podría ayudarle, comuníquese con su defensor local, cuyo número telefónico se encuentra en su guía telefónica y en nuestro sitio web en www. 1040easy irs. 1040easy gov/advocate. 1040easy Además, puede llamar a nuestro número telefónico libre de cargos, al 1-877-777-4778. 1040easy   Además, TAS también maneja problemas de gran escala y problemas sistémicos que afectan a muchos contribuyentes. 1040easy Si usted conoce acerca de alguno de estos asuntos, por favor, infórmelo a nuestra oficina a través del Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en www. 1040easy irs. 1040easy gov/advocate. 1040easy Talleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). 1040easy   Los LITC son organizaciones independientes del IRS. 1040easy Algunos talleres le prestan servicios a personas cuyos ingresos están por debajo de ciertos niveles y necesitan resolver un asunto tributario. 1040easy Estos talleres proveen representación profesional ante el IRS o en los tribunales con asuntos como auditorías, apelaciones, litigios sobre el cobro de impuestos y otros asuntos de manera gratuita o por un cargo mínimo. 1040easy Además, algunos talleres pueden proveer información sobre los derechos y responsabilidades de los contribuyentes en muchos idiomas para las personas que hablan inglés como segunda lengua. 1040easy Si desea más información y para encontrar un taller que le quede cerca, vea la página dedicada a los LITC en www. 1040easy irs. 1040easy gov/espanol, la cual se encuentra bajo el enlace “Defensor del Contribuyente” o vea la Publicación 4134(SP), Lista de Talleres para Contribuyentes de Bajos Ingresos (o la Publicación 4134, en inglés). 1040easy Puede obtener esta publicación llamando al 1-800-829-3676 o en su oficina local del IRS. 1040easy Servicios gratuitos para los impuestos. 1040easy   Para saber qué servicios están disponibles, obtenga la Publicación 910, IRS Guide to Free Tax Services (Guía de servicios gratuitos relacionados con los impuestos), en inglés. 1040easy Contiene una lista de recursos gratuitos relacionados con los impuestos, incluidas las publicaciones, y explica sobre servicios de educación tributaria y programas de ayuda. 1040easy Además, cuenta con un índice de más de 100 temas tributarios (TeleTax), o sea, información tributaria grabada que puede escuchar por teléfono. 1040easy La mayor parte de la información y los servicios identificados en esta publicación están disponibles a usted libre de cargos. 1040easy Si acaso tendría que incurrir en un cargo para obtener algún recurso o servicio, la publicación así lo indicaría. 1040easy   Para personas discapacitadas, se pueden solicitar versiones de productos publicados por el IRS en formatos alternativos. 1040easy Discos DVD para productos tributarios. 1040easy Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. 1040easy Formularios, instrucciones y publicaciones de impuestos de años anteriores. 1040easy Tax Map (Mapa Tributario): una herramienta de búsqueda electrónica y de ayuda. 1040easy Preguntas sobre leyes tributarias hechas con frecuencia. 1040easy Tax Topics (Temas Tributarios) del sistema telefónico de respuesta del IRS. 1040easy Código de Impuestos Internos — Título 26 del Código de los Estados Unidos. 1040easy Enlaces a otros materiales tributarios para búsqueda en la Internet. 1040easy Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. 1040easy Internal Revenue Bulletins (Boletines del IRS). 1040easy Apoyo técnico telefónico gratuito y por correo electrónico. 1040easy El CD que se expide dos veces al año. 1040easy  — La primera entrega se envía a principios de enero. 1040easy  — La última entrega se envía a principios de marzo. 1040easy Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. 1040easy irs. 1040easy gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). 1040easy This image is too large to be displayed in the current screen. 1040easy Please click the link to view the image. 1040easy Filled-In Form 8300-SP Prev  Up  Next   Home   More Online Publications
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Resolve Banking Problems

Beware: Fake Check Scams

Fake checks, including cashiers checks, can look so real even bank tellers can be fooled. However, just because you can withdraw the money, doesn't mean the check is good. Forgeries can take weeks to discover. You are responsible for the checks you deposit. If a check bounces, you owe the bank any money you withdrew. If someone wants to send you a check, insist on a cashier's check for the exact amount, preferably from a local bank or one with a branch in your area. Never accept a check and then agree to send a portion of the money back to the sender. For information or to report a scam, visit Federal Trade Commission.

Unsolicited Checks And Credit Offers

If you cash an unsolicited check you've received in the mail, you could be agreeing to pay for products or services you don't want or need, such as Internet access or membership in a web directory. In addition, those "guarantees" for credit cards or loans, regardless of credit history, are probably a scam. Legitimate lenders never guarantee credit. For information on how to identify fraudulent solicitations, contact the Federal Trade Commission.

Legitimate offers of credit often come in the form of "convenience checks", which credit card companies enclose with your monthly statement. However, these convenience checks may carry higher fees, a higher interest rate, and other restrictions. If you don't want the checks, be sure to shred them to protect yourself from dumpster divers and identity thieves.

Watch out for checks from someone in a foreign country claiming that you won a lottery, for an investment, or to pay for an item you sold online. This could be a scam. Even if you deposit the check, the check may not be legal. Don't rely on money from a check, especially foreign or unsolicited, until your bank says the check has cleared or if you know and trust the person who sent it to you.

Contact these Agencies to Solve Your Banking Problems 

 

Type of Institution Regulatory Agency
State chartered banks and trust companies that are NOT member of the Federal Reserve System Federal Deposit Insurance Corporation
State chartered banks and trust companies that are members of the Federal Reserve System Federal Reserve System
State chartered banks State Banking Authorities
Banks with National in the name or N.A. after the name Comptroller of the Currency, U.S. Department of the Treasury
Federal savings and loans and federal savings banks Comptroller of the Currency, U.S. Department of the Treasury
Federally chartered credit unions National Credit Union Administration

The 1040easy

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