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2012 Federal Tax Forms 1040a

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2012 Federal Tax Forms 1040a

2012 federal tax forms 1040a Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. 2012 federal tax forms 1040a S. 2012 federal tax forms 1040a Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. 2012 federal tax forms 1040a You must meet all seven rules to qualify for the earned income credit. 2012 federal tax forms 1040a If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. 2012 federal tax forms 1040a If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. 2012 federal tax forms 1040a Rule 1—Adjusted Gross Income (AGI) Limits Your adjusted gross income (AGI) must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 2012 federal tax forms 1040a Adjusted gross income (AGI). 2012 federal tax forms 1040a   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. 2012 federal tax forms 1040a   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. 2012 federal tax forms 1040a You do not need to read the rest of this publication. 2012 federal tax forms 1040a Example—AGI is more than limit. 2012 federal tax forms 1040a Your AGI is $38,550, you are single, and you have one qualifying child. 2012 federal tax forms 1040a You cannot claim the EIC because your AGI is not less than $37,870. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Community property. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a This is different from the community property rules that apply under Rule 7. 2012 federal tax forms 1040a Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). 2012 federal tax forms 1040a Any qualifying child listed on Schedule EIC also must have a valid SSN. 2012 federal tax forms 1040a (See Rule 8 if you have a qualifying child. 2012 federal tax forms 1040a ) 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. 2012 federal tax forms 1040a An example of a federally funded benefit is Medicaid. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a S. 2012 federal tax forms 1040a citizen or permanent resident, ask the SSA for a new social security card without the legend. 2012 federal tax forms 1040a If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. 2012 federal tax forms 1040a S. 2012 federal tax forms 1040a Individual Income Tax Return, to claim the EIC. 2012 federal tax forms 1040a U. 2012 federal tax forms 1040a S. 2012 federal tax forms 1040a citizen. 2012 federal tax forms 1040a   If you were a U. 2012 federal tax forms 1040a S. 2012 federal tax forms 1040a citizen when you received your SSN, you have a valid SSN. 2012 federal tax forms 1040a Valid for work only with INS authorization or DHS authorization. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a SSN missing or incorrect. 2012 federal tax forms 1040a   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. 2012 federal tax forms 1040a Other taxpayer identification number. 2012 federal tax forms 1040a   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). 2012 federal tax forms 1040a ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. 2012 federal tax forms 1040a No SSN. 2012 federal tax forms 1040a   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). 2012 federal tax forms 1040a You cannot claim the EIC. 2012 federal tax forms 1040a Getting an SSN. 2012 federal tax forms 1040a   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5 with the SSA. 2012 federal tax forms 1040a You can get Form SS-5 online at www. 2012 federal tax forms 1040a socialsecurity. 2012 federal tax forms 1040a gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. 2012 federal tax forms 1040a Filing deadline approaching and still no SSN. 2012 federal tax forms 1040a   If the filing deadline is approaching and you still do not have an SSN, you have two choices. 2012 federal tax forms 1040a Request an automatic 6-month extension of time to file your return. 2012 federal tax forms 1040a You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. 2012 federal tax forms 1040a S. 2012 federal tax forms 1040a Individual Income Tax Return. 2012 federal tax forms 1040a For more information, see the instructions for Form 4868. 2012 federal tax forms 1040a File the return on time without claiming the EIC. 2012 federal tax forms 1040a After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. 2012 federal tax forms 1040a Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. 2012 federal tax forms 1040a Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. 2012 federal tax forms 1040a Your filing status cannot be “Married filing separately. 2012 federal tax forms 1040a ” Spouse did not live with you. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a In that case, you may be able to claim the EIC. 2012 federal tax forms 1040a For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. 2012 federal tax forms 1040a Rule 4—You Must Be a U. 2012 federal tax forms 1040a S. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a You can use that filing status only if one spouse is a U. 2012 federal tax forms 1040a S. 2012 federal tax forms 1040a citizen or resident alien and you choose to treat the nonresident spouse as a U. 2012 federal tax forms 1040a S. 2012 federal tax forms 1040a resident. 2012 federal tax forms 1040a If you make this choice, you and your spouse are taxed on your worldwide income. 2012 federal tax forms 1040a If you need more information on making this choice, get Publication 519, U. 2012 federal tax forms 1040a S. 2012 federal tax forms 1040a Tax Guide for Aliens. 2012 federal tax forms 1040a 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). 2012 federal tax forms 1040a Rule 5—You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 2012 federal tax forms 1040a You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. 2012 federal tax forms 1040a U. 2012 federal tax forms 1040a S. 2012 federal tax forms 1040a possessions are not foreign countries. 2012 federal tax forms 1040a See Publication 54, Tax Guide for U. 2012 federal tax forms 1040a S. 2012 federal tax forms 1040a Citizens and Resident Aliens Abroad, for more detailed information. 2012 federal tax forms 1040a Rule 6—Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. 2012 federal tax forms 1040a If your investment income is more than $3,300, you cannot claim the credit. 2012 federal tax forms 1040a Form 1040EZ. 2012 federal tax forms 1040a   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. 2012 federal tax forms 1040a Form 1040A. 2012 federal tax forms 1040a   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. 2012 federal tax forms 1040a Form 1040. 2012 federal tax forms 1040a   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. 2012 federal tax forms 1040a    Worksheet 1. 2012 federal tax forms 1040a Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. 2012 federal tax forms 1040a Interest and Dividends         1. 2012 federal tax forms 1040a Enter any amount from Form 1040, line 8a 1. 2012 federal tax forms 1040a   2. 2012 federal tax forms 1040a Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. 2012 federal tax forms 1040a   3. 2012 federal tax forms 1040a Enter any amount from Form 1040, line 9a 3. 2012 federal tax forms 1040a   4. 2012 federal tax forms 1040a Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. 2012 federal tax forms 1040a (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. 2012 federal tax forms 1040a ) 4. 2012 federal tax forms 1040a   Capital Gain Net Income         5. 2012 federal tax forms 1040a Enter the amount from Form 1040, line 13. 2012 federal tax forms 1040a If the amount on that line is a loss, enter -0- 5. 2012 federal tax forms 1040a       6. 2012 federal tax forms 1040a Enter any gain from Form 4797, Sales of Business Property, line 7. 2012 federal tax forms 1040a If the amount on that line is a loss, enter -0-. 2012 federal tax forms 1040a (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. 2012 federal tax forms 1040a ) 6. 2012 federal tax forms 1040a       7. 2012 federal tax forms 1040a Substract line 6 of this worksheet from line 5 of this worksheet. 2012 federal tax forms 1040a (If the result is less than zero, enter -0-. 2012 federal tax forms 1040a ) 7. 2012 federal tax forms 1040a   Royalties and Rental Income From Personal Property         8. 2012 federal tax forms 1040a Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. 2012 federal tax forms 1040a       9. 2012 federal tax forms 1040a Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. 2012 federal tax forms 1040a       10. 2012 federal tax forms 1040a Subtract the amount on line 9 of this worksheet from the amount on line 8. 2012 federal tax forms 1040a (If the result is less than zero, enter -0-. 2012 federal tax forms 1040a ) 10. 2012 federal tax forms 1040a   Passive Activities         11. 2012 federal tax forms 1040a Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. 2012 federal tax forms 1040a (g)), 34a (col. 2012 federal tax forms 1040a (d)), or 40). 2012 federal tax forms 1040a (See instructions below for lines 11 and 12. 2012 federal tax forms 1040a ) 11. 2012 federal tax forms 1040a       12. 2012 federal tax forms 1040a Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. 2012 federal tax forms 1040a (f)), 34b (col. 2012 federal tax forms 1040a (c)), or 40). 2012 federal tax forms 1040a (See instructions below for lines 11 and 12. 2012 federal tax forms 1040a ) 12. 2012 federal tax forms 1040a       13. 2012 federal tax forms 1040a Combine the amounts on lines 11 and 12 of this worksheet. 2012 federal tax forms 1040a (If the result is less than zero, enter -0-. 2012 federal tax forms 1040a ) 13. 2012 federal tax forms 1040a   14. 2012 federal tax forms 1040a Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. 2012 federal tax forms 1040a Enter the total. 2012 federal tax forms 1040a This is your investment income 14. 2012 federal tax forms 1040a   15. 2012 federal tax forms 1040a Is the amount on line 14 more than $3,300? ❑ Yes. 2012 federal tax forms 1040a You cannot take the credit. 2012 federal tax forms 1040a  ❑ No. 2012 federal tax forms 1040a Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). 2012 federal tax forms 1040a       Instructions for lines 11 and 12. 2012 federal tax forms 1040a In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. 2012 federal tax forms 1040a To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. 2012 federal tax forms 1040a If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. 2012 federal tax forms 1040a Worksheet 2. 2012 federal tax forms 1040a Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. 2012 federal tax forms 1040a Note. 2012 federal tax forms 1040a Fill out a separate Worksheet 2 for each Form 8814. 2012 federal tax forms 1040a     1. 2012 federal tax forms 1040a Enter the amount from Form 8814, line 2a 1. 2012 federal tax forms 1040a   2. 2012 federal tax forms 1040a Enter the amount from Form 8814, line 2b 2. 2012 federal tax forms 1040a   3. 2012 federal tax forms 1040a Subtract line 2 from line 1 3. 2012 federal tax forms 1040a   4. 2012 federal tax forms 1040a Enter the amount from Form 8814, line 1a 4. 2012 federal tax forms 1040a   5. 2012 federal tax forms 1040a Add lines 3 and 4 5. 2012 federal tax forms 1040a   6. 2012 federal tax forms 1040a Enter the amount of the child's Alaska Permanent Fund dividend 6. 2012 federal tax forms 1040a   7. 2012 federal tax forms 1040a Divide line 6 by line 5. 2012 federal tax forms 1040a Enter the result as a decimal (rounded to at least three places) 7. 2012 federal tax forms 1040a   8. 2012 federal tax forms 1040a Enter the amount from Form 8814, line 12 8. 2012 federal tax forms 1040a   9. 2012 federal tax forms 1040a Multiply line 7 by line 8 9. 2012 federal tax forms 1040a   10. 2012 federal tax forms 1040a Subtract line 9 from line 8. 2012 federal tax forms 1040a Enter the result on line 4 of Worksheet 1 10. 2012 federal tax forms 1040a     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. 2012 federal tax forms 1040a )     Example—completing Worksheet 2. 2012 federal tax forms 1040a Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. 2012 federal tax forms 1040a You choose to report this income on your return. 2012 federal tax forms 1040a You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. 2012 federal tax forms 1040a After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. 2012 federal tax forms 1040a On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. 2012 federal tax forms 1040a 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. 2012 federal tax forms 1040a You then enter $200 on line 4 of Worksheet 1. 2012 federal tax forms 1040a Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. 2012 federal tax forms 1040a If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. 2012 federal tax forms 1040a If you are an employee, earned income includes all the taxable income you get from your employer. 2012 federal tax forms 1040a Rule 15 has information that will help you figure the amount of your earned income. 2012 federal tax forms 1040a If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. 2012 federal tax forms 1040a Earned Income Earned income includes all of the following types of income. 2012 federal tax forms 1040a Wages, salaries, tips, and other taxable employee pay. 2012 federal tax forms 1040a Employee pay is earned income only if it is taxable. 2012 federal tax forms 1040a Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. 2012 federal tax forms 1040a But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. 2012 federal tax forms 1040a Net earnings from self-employment. 2012 federal tax forms 1040a Gross income received as a statutory employee. 2012 federal tax forms 1040a Wages, salaries, and tips. 2012 federal tax forms 1040a    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. 2012 federal tax forms 1040a You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). 2012 federal tax forms 1040a Nontaxable combat pay election. 2012 federal tax forms 1040a   You can elect to include your nontaxable combat pay in earned income for the earned income credit. 2012 federal tax forms 1040a The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. 2012 federal tax forms 1040a Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. 2012 federal tax forms 1040a For details, see Nontaxable combat pay in chapter 4. 2012 federal tax forms 1040a Net earnings from self-employment. 2012 federal tax forms 1040a   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. 2012 federal tax forms 1040a Minister's housing. 2012 federal tax forms 1040a   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. 2012 federal tax forms 1040a For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). 2012 federal tax forms 1040a Statutory employee. 2012 federal tax forms 1040a   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. 2012 federal tax forms 1040a You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). 2012 federal tax forms 1040a Strike benefits. 2012 federal tax forms 1040a   Strike benefits paid by a union to its members are earned income. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Each approved form exempts certain income from social security taxes. 2012 federal tax forms 1040a Each form is discussed here in terms of what is or is not earned income for the EIC. 2012 federal tax forms 1040a Form 4361. 2012 federal tax forms 1040a   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. 2012 federal tax forms 1040a This includes wages, salaries, tips, and other taxable employee compensation. 2012 federal tax forms 1040a A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. 2012 federal tax forms 1040a Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. 2012 federal tax forms 1040a Examples include fees for performing marriages and honoraria for delivering speeches. 2012 federal tax forms 1040a Form 4029. 2012 federal tax forms 1040a   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. 2012 federal tax forms 1040a However, amounts you received as a self-employed individual do not count as earned income. 2012 federal tax forms 1040a Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. 2012 federal tax forms 1040a You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. 2012 federal tax forms 1040a Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. 2012 federal tax forms 1040a Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. 2012 federal tax forms 1040a Disability insurance payments. 2012 federal tax forms 1040a   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. 2012 federal tax forms 1040a It does not matter whether you have reached minimum retirement age. 2012 federal tax forms 1040a If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. 2012 federal tax forms 1040a ” 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. 2012 federal tax forms 1040a Do not include any of these items in your earned income. 2012 federal tax forms 1040a Earnings while an inmate. 2012 federal tax forms 1040a   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. 2012 federal tax forms 1040a This includes amounts for work performed while in a work release program or while in a halfway house. 2012 federal tax forms 1040a Workfare payments. 2012 federal tax forms 1040a   Nontaxable workfare payments are not earned income for the EIC. 2012 federal tax forms 1040a These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. 2012 federal tax forms 1040a Community property. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Nevada, Washington, and California domestic partners. 2012 federal tax forms 1040a   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. 2012 federal tax forms 1040a Your earned income for the EIC does not include any amount earned by your partner. 2012 federal tax forms 1040a Your earned income includes the entire amount you earned. 2012 federal tax forms 1040a For details, see Publication 555. 2012 federal tax forms 1040a Conservation Reserve Program (CRP) payments. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a Nontaxable military pay. 2012 federal tax forms 1040a   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. 2012 federal tax forms 1040a Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). 2012 federal tax forms 1040a See Publication 3, Armed Forces' Tax Guide, for more information. 2012 federal tax forms 1040a    Combat pay. 2012 federal tax forms 1040a You can elect to include your nontaxable combat pay in earned income for the EIC. 2012 federal tax forms 1040a See Nontaxable combat pay in chapter 4. 2012 federal tax forms 1040a Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. 2012 federal tax forms 1040a This chapter discusses Rules 8 through 10. 2012 federal tax forms 1040a You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. 2012 federal tax forms 1040a You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. 2012 federal tax forms 1040a (You cannot file Form 1040EZ. 2012 federal tax forms 1040a ) You also must complete Schedule EIC and attach it to your return. 2012 federal tax forms 1040a If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. 2012 federal tax forms 1040a No qualifying child. 2012 federal tax forms 1040a   If you do not meet Rule 8, you do not have a qualifying child. 2012 federal tax forms 1040a Read chapter 3 to find out if you can get the earned income credit without a qualifying child. 2012 federal tax forms 1040a Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. 2012 federal tax forms 1040a The fours tests are: Relationship, Age, Residency, and Joint return. 2012 federal tax forms 1040a The four tests are illustrated in Figure 1. 2012 federal tax forms 1040a The paragraphs that follow contain more information about each test. 2012 federal tax forms 1040a 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). 2012 federal tax forms 1040a The following definitions clarify the relationship test. 2012 federal tax forms 1040a Adopted child. 2012 federal tax forms 1040a   An adopted child is always treated as your own child. 2012 federal tax forms 1040a The term “adopted child” includes a child who was lawfully placed with you for legal adoption. 2012 federal tax forms 1040a Foster child. 2012 federal tax forms 1040a   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 2012 federal tax forms 1040a (An authorized placement agency includes a state or local government agency. 2012 federal tax forms 1040a It also includes a tax-exempt organization licensed by a state. 2012 federal tax forms 1040a In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. 2012 federal tax forms 1040a ) Example. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Debbie is your foster child. 2012 federal tax forms 1040a Figure 1. 2012 federal tax forms 1040a Tests for Qualifying Child Please click here for the text description of the image. 2012 federal tax forms 1040a Conditions for Qualifying Child Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly, or Permanently and totally disabled at any time during 2013, regardless of age. 2012 federal tax forms 1040a The following examples and definitions clarify the age test. 2012 federal tax forms 1040a Example 1—child not under age 19. 2012 federal tax forms 1040a Your son turned 19 on December 10. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Example 2—child not younger than you or your spouse. 2012 federal tax forms 1040a Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. 2012 federal tax forms 1040a He is not disabled. 2012 federal tax forms 1040a Both you and your spouse are 21 years old, and you file a joint return. 2012 federal tax forms 1040a Your brother is not your qualifying child because he is not younger than you or your spouse. 2012 federal tax forms 1040a Example 3—child younger than your spouse but not younger than you. 2012 federal tax forms 1040a The facts are the same as in Example 2 except that your spouse is 25 years old. 2012 federal tax forms 1040a Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. 2012 federal tax forms 1040a Student defined. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a   The 5 calendar months need not be consecutive. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a School defined. 2012 federal tax forms 1040a   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. 2012 federal tax forms 1040a However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. 2012 federal tax forms 1040a Vocational high school students. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a Permanently and totally disabled. 2012 federal tax forms 1040a   Your child is permanently and totally disabled if both of the following apply. 2012 federal tax forms 1040a He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 2012 federal tax forms 1040a A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. 2012 federal tax forms 1040a Residency Test Your child must have lived with you in the United States for more than half of 2013. 2012 federal tax forms 1040a The following definitions clarify the residency test. 2012 federal tax forms 1040a United States. 2012 federal tax forms 1040a   This means the 50 states and the District of Columbia. 2012 federal tax forms 1040a It does not include Puerto Rico or U. 2012 federal tax forms 1040a S. 2012 federal tax forms 1040a possessions such as Guam. 2012 federal tax forms 1040a Homeless shelter. 2012 federal tax forms 1040a   Your home can be any location where you regularly live. 2012 federal tax forms 1040a You do not need a traditional home. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Military personnel stationed outside the United States. 2012 federal tax forms 1040a   U. 2012 federal tax forms 1040a S. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Extended active duty. 2012 federal tax forms 1040a   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Birth or death of child. 2012 federal tax forms 1040a    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. 2012 federal tax forms 1040a Temporary absences. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. 2012 federal tax forms 1040a Kidnapped child. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. 2012 federal tax forms 1040a This treatment applies for all years until the child is returned. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. 2012 federal tax forms 1040a Joint Return Test To meet this test, the child cannot file a joint return for the year. 2012 federal tax forms 1040a Exception. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a Example 1—child files joint return. 2012 federal tax forms 1040a You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. 2012 federal tax forms 1040a He earned $25,000 for the year. 2012 federal tax forms 1040a The couple files a joint return. 2012 federal tax forms 1040a Because your daughter and her husband file a joint return, she is not your qualifying child. 2012 federal tax forms 1040a Example 2—child files joint return to get refund of tax withheld. 2012 federal tax forms 1040a Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. 2012 federal tax forms 1040a They do not have a child. 2012 federal tax forms 1040a Neither is required to file a tax return. 2012 federal tax forms 1040a Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. 2012 federal tax forms 1040a The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. 2012 federal tax forms 1040a Example 3—child files joint return to claim American opportunity credit. 2012 federal tax forms 1040a The facts are the same as in Example 2 except no taxes were taken out of your son's pay. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. 2012 federal tax forms 1040a The exception to the joint return test does not apply, so your son is not your qualifying child. 2012 federal tax forms 1040a Married child. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a    Social security number. 2012 federal tax forms 1040a Your qualifying child must have a valid social security number (SSN), unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. 2012 federal tax forms 1040a You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a For more information about SSNs, see Rule 2. 2012 federal tax forms 1040a Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. 2012 federal tax forms 1040a However, only one of these persons can actually treat the child as a qualifying child. 2012 federal tax forms 1040a 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). 2012 federal tax forms 1040a The exemption for the child. 2012 federal tax forms 1040a The child tax credit. 2012 federal tax forms 1040a Head of household filing status. 2012 federal tax forms 1040a The credit for child and dependent care expenses. 2012 federal tax forms 1040a The exclusion for dependent care benefits. 2012 federal tax forms 1040a The EIC. 2012 federal tax forms 1040a The other person cannot take any of these benefits based on this qualifying child. 2012 federal tax forms 1040a In other words, you and the other person cannot agree to divide these tax benefits between you. 2012 federal tax forms 1040a The other person cannot take any of these tax benefits unless he or she has a different qualifying child. 2012 federal tax forms 1040a The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. 2012 federal tax forms 1040a However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. 2012 federal tax forms 1040a Tiebreaker rules. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a See Example 8. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a See Examples 1 through 13. 2012 federal tax forms 1040a   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in chapter 3 for people who do not have a qualifying child. 2012 federal tax forms 1040a If the other person cannot claim the EIC. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a See Examples 6 and 7. 2012 federal tax forms 1040a But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier in this chapter. 2012 federal tax forms 1040a Examples. 2012 federal tax forms 1040a    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. 2012 federal tax forms 1040a Example 1—child lived with parent and grandparent. 2012 federal tax forms 1040a You and your 2-year-old son Jimmy lived with your mother all year. 2012 federal tax forms 1040a You are 25 years old, unmarried, and your AGI is $9,000. 2012 federal tax forms 1040a Your only income was $9,000 from a part-time job. 2012 federal tax forms 1040a Your mother's only income was $20,000 from her job, and her AGI is $20,000. 2012 federal tax forms 1040a Jimmy's father did not live with you or Jimmy. 2012 federal tax forms 1040a The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). 2012 federal tax forms 1040a He is not a qualifying child of anyone else, including his father. 2012 federal tax forms 1040a 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). 2012 federal tax forms 1040a Example 2—parent has higher AGI than grandparent. 2012 federal tax forms 1040a The facts are the same as in Example 1 except your AGI is $25,000. 2012 federal tax forms 1040a Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. 2012 federal tax forms 1040a Only you can claim him. 2012 federal tax forms 1040a Example 3—two persons claim same child. 2012 federal tax forms 1040a The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Example 4—qualifying children split between two persons. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Only one of you can claim each child. 2012 federal tax forms 1040a However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. 2012 federal tax forms 1040a For example, if you claim one child, your mother can claim the other two. 2012 federal tax forms 1040a Example 5—taxpayer who is a qualifying child. 2012 federal tax forms 1040a The facts are the same as in Example 1 except that you are only 18 years old. 2012 federal tax forms 1040a This means you are a qualifying child of your mother. 2012 federal tax forms 1040a Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. 2012 federal tax forms 1040a Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Example 6—grandparent with too much earned income to claim EIC. 2012 federal tax forms 1040a The facts are the same as in Example 1 except that your mother earned $50,000 from her job. 2012 federal tax forms 1040a Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. 2012 federal tax forms 1040a Example 7—parent with too much earned income to claim EIC. 2012 federal tax forms 1040a The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. 2012 federal tax forms 1040a Your earned income is too high for you to claim the EIC. 2012 federal tax forms 1040a But your mother cannot claim the EIC either, because her AGI is not higher than yours. 2012 federal tax forms 1040a Example 8—child lived with both parents and grandparent. 2012 federal tax forms 1040a The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have AGI of $30,000 on a joint return. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a In other words, each parent's AGI can be treated as $15,000. 2012 federal tax forms 1040a Example 9—separated parents. 2012 federal tax forms 1040a You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. 2012 federal tax forms 1040a In August and September, Joey lived with you. 2012 federal tax forms 1040a For the rest of the year, Joey lived with your husband, who is Joey's father. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a You and your husband will file separate returns. 2012 federal tax forms 1040a Your husband agrees to let you treat Joey as a qualifying child. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. 2012 federal tax forms 1040a See Rule 3. 2012 federal tax forms 1040a Example 10—separated parents claim same child. 2012 federal tax forms 1040a The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. 2012 federal tax forms 1040a In this case, only your husband will be allowed to treat Joey as a qualifying child. 2012 federal tax forms 1040a This is because, during 2013, the boy lived with him longer than with you. 2012 federal tax forms 1040a You cannot claim the EIC (either with or without a qualifying child). 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a See Rule 3. 2012 federal tax forms 1040a Example 11—unmarried parents. 2012 federal tax forms 1040a You, your 5-year-old son, and your son's father lived together all year. 2012 federal tax forms 1040a You and your son's father are not married. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. 2012 federal tax forms 1040a Neither of you had any other income. 2012 federal tax forms 1040a Your son's father agrees to let you treat the child as a qualifying child. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Example 12—unmarried parents claim same child. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a In this case, only your son's father will be allowed to treat your son as a qualifying child. 2012 federal tax forms 1040a This is because his AGI, $14,000, is more than your AGI, $12,000. 2012 federal tax forms 1040a You cannot claim the EIC (either with or without a qualifying child). 2012 federal tax forms 1040a Example 13—child did not live with a parent. 2012 federal tax forms 1040a You and your 7-year-old niece, your sister's child, lived with your mother all year. 2012 federal tax forms 1040a You are 25 years old, and your AGI is $9,300. 2012 federal tax forms 1040a Your only income was from a part-time job. 2012 federal tax forms 1040a Your mother's AGI is $15,000. 2012 federal tax forms 1040a Her only income was from her job. 2012 federal tax forms 1040a Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a However, only your mother can treat her as a qualifying child. 2012 federal tax forms 1040a This is because your mother's AGI, $15,000, is more than your AGI, $9,300. 2012 federal tax forms 1040a Special rule for divorced or separated parents (or parents who live apart). 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all time during the last 6 months of 2013, whether or not they are or were married. 2012 federal tax forms 1040a The child received over half of his or her support for the year from the parents. 2012 federal tax forms 1040a The child is in the custody of one or both parents for more than half of 2013. 2012 federal tax forms 1040a Either of the following statements is true. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a For details, see Publication 501. 2012 federal tax forms 1040a Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. 2012 federal tax forms 1040a Applying Rule 9 to divorced or separated parents (or parents who live apart). 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Example 1. 2012 federal tax forms 1040a You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. 2012 federal tax forms 1040a Your AGI is $10,000. 2012 federal tax forms 1040a Your mother’s AGI is $25,000. 2012 federal tax forms 1040a Your son's father did not live with you or your son. 2012 federal tax forms 1040a Under the Special rule for divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a You and your mother did not have any child care expenses or dependent care benefits. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Example 2. 2012 federal tax forms 1040a The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. 2012 federal tax forms 1040a Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. 2012 federal tax forms 1040a Example 3. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Your mother also claims him as a qualifying child for head of household filing status. 2012 federal tax forms 1040a You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. 2012 federal tax forms 1040a The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. 2012 federal tax forms 1040a Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. 2012 federal tax forms 1040a ) if all of the following statements are true. 2012 federal tax forms 1040a You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. 2012 federal tax forms 1040a Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a You lived with that person in the United States for more than half of the year. 2012 federal tax forms 1040a 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). 2012 federal tax forms 1040a For more details about the tests to be a qualifying child, see Rule 8. 2012 federal tax forms 1040a If you are a qualifying child of another taxpayer, you cannot claim the EIC. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). 2012 federal tax forms 1040a Example. 2012 federal tax forms 1040a You and your daughter lived with your mother all year. 2012 federal tax forms 1040a You are 22 years old, unmarried, and attended a trade school full time. 2012 federal tax forms 1040a You had a part-time job and earned $5,700. 2012 federal tax forms 1040a You had no other income. 2012 federal tax forms 1040a Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. 2012 federal tax forms 1040a She can claim the EIC if she meets all the other requirements. 2012 federal tax forms 1040a Because you are your mother's qualifying child, you cannot claim the EIC. 2012 federal tax forms 1040a This is so even if your mother cannot or does not claim the EIC. 2012 federal tax forms 1040a Child of person not required to file a return. 2012 federal tax forms 1040a   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. 2012 federal tax forms 1040a Example 1—return not required. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a As a result, you are not your mother's qualifying child. 2012 federal tax forms 1040a You can claim the EIC if you meet all the other requirements to do so. 2012 federal tax forms 1040a Example 2—return filed to get refund of tax withheld. 2012 federal tax forms 1040a The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. 2012 federal tax forms 1040a She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. 2012 federal tax forms 1040a As a result, you are not your mother's qualifying child. 2012 federal tax forms 1040a You can claim the EIC if you meet all the other requirements to do so. 2012 federal tax forms 1040a Example 3—return filed to get EIC. 2012 federal tax forms 1040a The facts are the same as in Example 2 except your mother claimed the EIC on her return. 2012 federal tax forms 1040a Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. 2012 federal tax forms 1040a As a result, you are your mother's qualifying child. 2012 federal tax forms 1040a You cannot claim the EIC. 2012 federal tax forms 1040a Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. 2012 federal tax forms 1040a This chapter discusses Rules 11 through 14. 2012 federal tax forms 1040a You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. 2012 federal tax forms 1040a You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. 2012 federal tax forms 1040a If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. 2012 federal tax forms 1040a If you have a qualifying child. 2012 federal tax forms 1040a   If you meet Rule 8, you have a qualifying child. 2012 federal tax forms 1040a If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. 2012 federal tax forms 1040a Rule 11—You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a It does not matter which spouse meets the age test, as long as one of the spouses does. 2012 federal tax forms 1040a You meet the age test if you were born after December 31, 1948, and before January 2, 1989. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a If neither you nor your spouse meets the age test, you cannot claim the EIC. 2012 federal tax forms 1040a Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). 2012 federal tax forms 1040a Death of spouse. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a Example 1. 2012 federal tax forms 1040a You are age 28 and unmarried. 2012 federal tax forms 1040a You meet the age test. 2012 federal tax forms 1040a Example 2—spouse meets age test. 2012 federal tax forms 1040a You are married and filing a joint return. 2012 federal tax forms 1040a You are age 23 and your spouse is age 27. 2012 federal tax forms 1040a You meet the age test because your spouse is at least age 25 but under age 65. 2012 federal tax forms 1040a Example 3—spouse dies in 2013. 2012 federal tax forms 1040a You are married and filing a joint return with your spouse who died in August 2013. 2012 federal tax forms 1040a You are age 67. 2012 federal tax forms 1040a Your spouse would have become age 65 in November 2013. 2012 federal tax forms 1040a Because your spouse was under age 65 when she died, you meet the age test. 2012 federal tax forms 1040a Rule 12—You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. 2012 federal tax forms 1040a If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. 2012 federal tax forms 1040a Example 1. 2012 federal tax forms 1040a In 2013, you were age 25, single, and living at home with your parents. 2012 federal tax forms 1040a You worked and were not a student. 2012 federal tax forms 1040a You earned $7,500. 2012 federal tax forms 1040a Your parents cannot claim you as a dependent. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a You meet this rule. 2012 federal tax forms 1040a You can claim the EIC if you meet all the other requirements. 2012 federal tax forms 1040a Example 2. 2012 federal tax forms 1040a The facts are the same as in Example 1, except that you earned $2,000. 2012 federal tax forms 1040a Your parents can claim you as a dependent but decide not to. 2012 federal tax forms 1040a You do not meet this rule. 2012 federal tax forms 1040a You cannot claim the credit because your parents could have claimed you as a dependent. 2012 federal tax forms 1040a Joint returns. 2012 federal tax forms 1040a   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. 2012 federal tax forms 1040a   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. 2012 federal tax forms 1040a But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. 2012 federal tax forms 1040a Example 1—return filed to get refund of tax withheld. 2012 federal tax forms 1040a You are 26 years old. 2012 federal tax forms 1040a You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. 2012 federal tax forms 1040a Neither you nor your wife is required to file a tax return. 2012 federal tax forms 1040a You do not have a child. 2012 federal tax forms 1040a Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. 2012 federal tax forms 1040a Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. 2012 federal tax forms 1040a They can claim exemptions for you and your wife if all the other tests to do so are met. 2012 federal tax forms 1040a Example 2—return filed to get EIC. 2012 federal tax forms 1040a The facts are the same as in Example 1except no taxes were taken out of your pay. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. 2012 federal tax forms 1040a Your parents cannot claim an exemption for either you or your wife. 2012 federal tax forms 1040a Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. 2012 federal tax forms 1040a ) if all of the following statements are true. 2012 federal tax forms 1040a You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. 2012 federal tax forms 1040a Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a You lived with that person in the United States for more than half of the year. 2012 federal tax forms 1040a 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). 2012 federal tax forms 1040a For more details about the tests to be a qualifying child, see Rule 8. 2012 federal tax forms 1040a If you are a qualifying child of another taxpayer, you cannot claim the EIC. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). 2012 federal tax forms 1040a Example. 2012 federal tax forms 1040a You lived with your mother all year. 2012 federal tax forms 1040a You are age 26, unmarried, and permanently and totally disabled. 2012 federal tax forms 1040a Your only income was from a community center where you went three days a week to answer telephones. 2012 federal tax forms 1040a You earned $5,000 for the year and provided more than half of your own support. 2012 federal tax forms 1040a Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. 2012 federal tax forms 1040a She can claim the EIC if she meets all the other requirements. 2012 federal tax forms 1040a Because you are a qualifying child of your mother, you cannot claim the EIC. 2012 federal tax forms 1040a This is so even if your mother cannot or does not claim the EIC. 2012 federal tax forms 1040a Joint returns. 2012 federal tax forms 1040a   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. 2012 federal tax forms 1040a   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. 2012 federal tax forms 1040a But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. 2012 federal tax forms 1040a Child of person not required to file a return. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a Example 1—return not required. 2012 federal tax forms 1040a You lived all year with your father. 2012 federal tax forms 1040a You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. 2012 federal tax forms 1040a You have no other income, no children, and provided more than half of your own support. 2012 federal tax forms 1040a Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. 2012 federal tax forms 1040a As a result, you are not your father's qualifying child. 2012 federal tax forms 1040a You can claim the EIC if you meet all the other requirements to do so. 2012 federal tax forms 1040a Example 2—return filed to get refund of tax withheld. 2012 federal tax forms 1040a The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. 2012 federal tax forms 1040a He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. 2012 federal tax forms 1040a As a result, you are not your father's qualifying child. 2012 federal tax forms 1040a You can claim the EIC if you meet all the other requirements to do so. 2012 federal tax forms 1040a Example 3—return filed to get EIC. 2012 federal tax forms 1040a The facts are the same as in Example 2 except your father claimed the EIC on his return. 2012 federal tax forms 1040a Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. 2012 federal tax forms 1040a As a result, you are your father's qualifying child. 2012 federal tax forms 1040a You cannot claim the EIC. 2012 federal tax forms 1040a Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. 2012 federal tax forms 1040a If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). 2012 federal tax forms 1040a United States. 2012 federal tax forms 1040a   This means the 50 states and the District of Columbia. 2012 federal tax forms 1040a It does not include Puerto Rico or U. 2012 federal tax forms 1040a S. 2012 federal tax forms 1040a possessions such as Guam. 2012 federal tax forms 1040a Homeless shelter. 2012 federal tax forms 1040a   Your home can be any location where you regularly live. 2012 federal tax forms 1040a You do not need a traditional home. 2012 federal tax forms 1040a If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. 2012 federal tax forms 1040a Military personnel stationed outside the United States. 2012 federal tax forms 1040a   U. 2012 federal tax forms 1040a S. 2012 federal tax forms 1040a military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. 2012 federal tax forms 1040a Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. 2012 federal tax forms 1040a You need to know the amount of your earned income to see if you meet the rule in this chapter. 2012 federal tax forms 1040a You also need to know that amount to figure your EIC. 2012 federal tax forms 1040a Rule 15—Earned Income Limits Your earned income must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 2012 federal tax forms 1040a Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. 2012 federal tax forms 1040a Employee pay is earned income only if it is taxable. 2012 federal tax forms 1040a Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. 2012 federal tax forms 1040a But there is an exception for nontaxable combat pay, which you can choose to include in earned income. 2012 federal tax forms 1040a Earned income is explained in detail in Rule 7 in chapter 1. 2012 federal tax forms 1040a Figuring earned income. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a   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. 2012 federal tax forms 1040a   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). 2012 federal tax forms 1040a You will then reduce that amount by any amount included on that line and described in the following list. 2012 federal tax forms 1040a Scholarship or fellowship grants not reported on a Form W-2. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a Inmate's income. 2012 federal tax forms 1040a Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. 2012 federal tax forms 1040a This includes amounts received for work performed while in a work release program or while in a halfway house. 2012 federal tax forms 1040a 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). 2012 federal tax forms 1040a Pension or annuity from deferred compensation plans. 2012 federal tax forms 1040a 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. 2012 federal tax forms 1040a 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). 2012 federal tax forms 1040a This amount may be reported in box 11 of your Form W-2. 2012 federal tax forms 1040a If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. 2012 federal tax forms 1040a Clergy. 2012 federal tax forms 1040a   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also re
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The 2012 Federal Tax Forms 1040a

2012 federal tax forms 1040a 9. 2012 federal tax forms 1040a   Obligations Not in Registered Form Tax is imposed on any person who issues a registration-required obligation not in registered form. 2012 federal tax forms 1040a The tax is: 1% of the principal of the obligation, multiplied by The number of calendar years (or portions of calendar years) during the period starting on the date the obligation was issued and ending on the date it matures. 2012 federal tax forms 1040a A registration-required obligation is any obligation other than one that meets any of the following conditions. 2012 federal tax forms 1040a It is issued by a natural person. 2012 federal tax forms 1040a It is not of a type offered to the public. 2012 federal tax forms 1040a It has a maturity (at issue) of not more than 1 year. 2012 federal tax forms 1040a It can only be issued to a foreign person. 2012 federal tax forms 1040a For item (4), if the obligation is not in registered form, the interest on the obligation must be payable only outside the United States and its possessions. 2012 federal tax forms 1040a Also, the obligation must state on its face that any U. 2012 federal tax forms 1040a S. 2012 federal tax forms 1040a person who holds it shall be subject to limits under the U. 2012 federal tax forms 1040a S. 2012 federal tax forms 1040a income tax laws. 2012 federal tax forms 1040a Prev  Up  Next   Home   More Online Publications