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2013 Form 1040ez Instructions

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2013 Form 1040ez Instructions

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

About the API

The USA.gov Mobile Apps Gallery and GobiernoUSA.gov Aplicaciones (apps) móviles feature mobile apps and websites from government agencies on a variety of platforms in English and Spanish.

The Mobile App Gallery API can be used to retrieve information about all of the apps in the galleries.

If you are using the Mobile App Gallery API and have feedback or want to tell us about your product, please e-mail us.

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Accessing the API

Our Mobile App Gallery API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://apps.usa.gov/apps-gallery/api/. Append the API call you'd like to make to this URL.

There are 4 URLs available to query against.

Query Examples

Error Handling

  • HTTP Code 500 = internal server error
  • HTTP Code 200 = results found
  • HTTP Code 404 = query error

JSONP

API Data Model

The following fields are associated with mobile apps. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - Unique Sytem Id of the app.
  • Name – The name of the app.
  • Organization – The agency or organization for the app.
  • Friendly_URL – The URL to the app on the USA.gov or GobiernoUSA.gov App Gallery.
  • Short_Description – A short description of the app.
  • Long_Description – A long description of the app. Please note that the long description may include HTML coding.
  • Language – Whether the app is in English or Spanish.
  • Icon – The path to the icon for the app.
  • Agency - Agency associated with the app as an array.
  • Version_Details - List of version avaiable for the app as an array.

Additionally, each Version Detail secion includes following sub-data elements.

  • Version_Number - This version's number,
  • Published - The date this version of the app was published.
  • Description - Description of this version, should be similar to the registration's long description,
  • Store_Url -The URL to download or access the app.
  • Whats_New - Description of changes or features distinct to this version.
  • Platform - Operating System this version is available for.
  • Device - List of device types this version is available for as an array.
  • Rating - Average rating of this version.
  • Rating_Count - Number of ratings given.
  • Screenshot - List of url paths to screenshots of the app as an array.
  • Video - List of url paths to videos of the app as an array.
  • Language - Whether this version is in English or Spanish.

Results

All results are in json format.

No Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?Name=NotFound",
            "count":  0,
            "offset": null
        },
        "results": []
    }

Good Results

{
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    }

JSONP Results

fname({
        "metadata": {
            "uri":    "http://apps.usa.gov/apps-gallery/api/registrations.json?limit=3&_callback=fname",
            "count":  3,
            "limit":  3,
            "offset": 1
        },
        "results": [ {},{},{} ]
    });

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Terms of Service

By using this data, you agree to the Terms of Service.

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The 2013 Form 1040ez Instructions

2013 form 1040ez instructions Part Two -   Income The eight chapters in this part discuss many kinds of income. 2013 form 1040ez instructions They explain which income is and is not taxed. 2013 form 1040ez instructions See Part Three for information on gains and losses you report on Form 8949 and Schedule D (Form 1040) and for information on selling your home. 2013 form 1040ez instructions Table of Contents 5. 2013 form 1040ez instructions   Wages, Salaries, and Other EarningsReminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. 2013 form 1040ez instructions Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits 6. 2013 form 1040ez instructions   Tip IncomeIntroduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. 2013 form 1040ez instructions Reporting Tips to Your EmployerElectronic tip statement. 2013 form 1040ez instructions Final report. 2013 form 1040ez instructions Reporting Tips on Your Tax Return Allocated Tips 7. 2013 form 1040ez instructions   Interest IncomeReminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. 2013 form 1040ez instructions Custodian account for your child. 2013 form 1040ez instructions Penalty for failure to supply SSN. 2013 form 1040ez instructions Reporting backup withholding. 2013 form 1040ez instructions Savings account with parent as trustee. 2013 form 1040ez instructions Interest not reported on Form 1099-INT. 2013 form 1040ez instructions Nominees. 2013 form 1040ez instructions Incorrect amount. 2013 form 1040ez instructions Information reporting requirement. 2013 form 1040ez instructions Taxable InterestInterest subject to penalty for early withdrawal. 2013 form 1040ez instructions Money borrowed to invest in certificate of deposit. 2013 form 1040ez instructions U. 2013 form 1040ez instructions S. 2013 form 1040ez instructions Savings Bonds Education Savings Bond Program U. 2013 form 1040ez instructions S. 2013 form 1040ez instructions Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Original Issue Discount (OID) When To Report Interest IncomeConstructive receipt. 2013 form 1040ez instructions How To Report Interest IncomeSchedule B (Form 1040A or 1040). 2013 form 1040ez instructions Reporting tax-exempt interest. 2013 form 1040ez instructions U. 2013 form 1040ez instructions S. 2013 form 1040ez instructions savings bond interest previously reported. 2013 form 1040ez instructions 8. 2013 form 1040ez instructions   Dividends and Other DistributionsReminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. 2013 form 1040ez instructions Reporting tax withheld. 2013 form 1040ez instructions Nominees. 2013 form 1040ez instructions Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. 2013 form 1040ez instructions Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. 2013 form 1040ez instructions Alternative minimum tax treatment. 2013 form 1040ez instructions How To Report Dividend IncomeInvestment interest deducted. 2013 form 1040ez instructions 9. 2013 form 1040ez instructions   Rental Income and ExpensesIntroduction Useful Items - You may want to see: Rental Income Rental ExpensesVacant while listed for sale. 2013 form 1040ez instructions Repairs and Improvements Other Expenses Property Changed to Rental Use Renting Part of Property Not Rented for Profit Personal Use of Dwelling Unit (Including Vacation Home)Example. 2013 form 1040ez instructions Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. 2013 form 1040ez instructions Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) 10. 2013 form 1040ez instructions   Retirement Plans, Pensions, and AnnuitiesWhat's New Reminder IntroductionThe General Rule. 2013 form 1040ez instructions Individual retirement arrangements (IRAs). 2013 form 1040ez instructions Civil service retirement benefits. 2013 form 1040ez instructions Useful Items - You may want to see: General InformationIn-plan rollovers to designated Roth accounts. 2013 form 1040ez instructions How To Report Cost (Investment in the Contract) Taxation of Periodic PaymentsExclusion limited to cost. 2013 form 1040ez instructions Exclusion not limited to cost. 2013 form 1040ez instructions Simplified Method Taxation of Nonperiodic PaymentsLump-Sum Distributions RolloversIn-plan rollovers to designated Roth accounts. 2013 form 1040ez instructions Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and Beneficiaries 11. 2013 form 1040ez instructions   Social Security and Equivalent Railroad Retirement BenefitsIntroduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits 12. 2013 form 1040ez instructions   Other IncomeIntroduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. 2013 form 1040ez instructions Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. 2013 form 1040ez instructions Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. 2013 form 1040ez instructions Method 2. 2013 form 1040ez instructions RoyaltiesDepletion. 2013 form 1040ez instructions Coal and iron ore. 2013 form 1040ez instructions Sale of property interest. 2013 form 1040ez instructions Part of future production sold. 2013 form 1040ez instructions Unemployment BenefitsTypes of unemployment compensation. 2013 form 1040ez instructions Governmental program. 2013 form 1040ez instructions Repayment of unemployment compensation. 2013 form 1040ez instructions Tax withholding. 2013 form 1040ez instructions Repayment of benefits. 2013 form 1040ez instructions Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. 2013 form 1040ez instructions Deduction for costs involved in unlawful discrimination suits. 2013 form 1040ez instructions Energy conservation measure. 2013 form 1040ez instructions Dwelling unit. 2013 form 1040ez instructions Current income required to be distributed. 2013 form 1040ez instructions Current income not required to be distributed. 2013 form 1040ez instructions How to report. 2013 form 1040ez instructions Losses. 2013 form 1040ez instructions Grantor trust. 2013 form 1040ez instructions Nonemployee compensation. 2013 form 1040ez instructions Corporate director. 2013 form 1040ez instructions Personal representatives. 2013 form 1040ez instructions Manager of trade or business for bankruptcy estate. 2013 form 1040ez instructions Notary public. 2013 form 1040ez instructions Election precinct official. 2013 form 1040ez instructions Difficulty-of-care payments. 2013 form 1040ez instructions Maintaining space in home. 2013 form 1040ez instructions Reporting taxable payments. 2013 form 1040ez instructions Lotteries and raffles. 2013 form 1040ez instructions Form W-2G. 2013 form 1040ez instructions Reporting winnings and recordkeeping. 2013 form 1040ez instructions Inherited pension or IRA. 2013 form 1040ez instructions Employee awards or bonuses. 2013 form 1040ez instructions Pulitzer, Nobel, and similar prizes. 2013 form 1040ez instructions Payment for services. 2013 form 1040ez instructions VA payments. 2013 form 1040ez instructions Prizes. 2013 form 1040ez instructions Strike and lockout benefits. 2013 form 1040ez instructions Prev  Up  Next   Home   More Online Publications