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Can Ie File 2011 Taxes

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Can Ie File 2011 Taxes

Can ie file 2011 taxes 3. Can ie file 2011 taxes   Dispositions of Business Property Table of Contents Introduction Useful Items - You may want to see: What Is a Disposition of Property?Like-kind exchanges. Can ie file 2011 taxes How Do I Figure a Gain or Loss?Is My Gain or Loss Ordinary or Capital? Is My Capital Gain or Loss Short Term or Long Term? Where Do I Report Gains and Losses? Introduction If you dispose of business property, you may have a gain or loss that you report on Form 1040. Can ie file 2011 taxes However, in some cases you may have a gain that is not taxable or a loss that is not deductible. Can ie file 2011 taxes This chapter discusses whether you have a disposition, how to figure the gain or loss, and where to report the gain or loss. Can ie file 2011 taxes Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property Sch D (Form 1040) Capital Gains and Losses See chapter 12 for information about getting publications and forms. Can ie file 2011 taxes What Is a Disposition of Property? A disposition of property includes the following transactions. Can ie file 2011 taxes You sell property for cash or other property. Can ie file 2011 taxes You exchange property for other property. Can ie file 2011 taxes You receive money as a tenant for the cancellation of a lease. Can ie file 2011 taxes You receive money for granting the exclusive use of a copyright throughout its life in a particular medium. Can ie file 2011 taxes You transfer property to satisfy a debt. Can ie file 2011 taxes You abandon property. Can ie file 2011 taxes Your bank or other financial institution forecloses on your mortgage or repossesses your property. Can ie file 2011 taxes Your property is damaged, destroyed, or stolen, and you receive property or money in payment. Can ie file 2011 taxes Your property is condemned, or disposed of under the threat of condemnation, and you receive property or money in payment. Can ie file 2011 taxes For details about damaged, destroyed, or stolen property, see Publication 547, Casualties, Disasters, and Thefts. Can ie file 2011 taxes For details about other dispositions, see chapter 1 in Publication 544. Can ie file 2011 taxes Nontaxable exchanges. Can ie file 2011 taxes   Certain exchanges of property are not taxable. Can ie file 2011 taxes This means any gain from the exchange is not recognized and you cannot deduct any loss. Can ie file 2011 taxes Your gain or loss will not be recognized until you sell or otherwise dispose of the property you receive. Can ie file 2011 taxes Like-kind exchanges. Can ie file 2011 taxes   A like-kind exchange is the exchange of property for the same kind of property. Can ie file 2011 taxes It is the most common type of nontaxable exchange. Can ie file 2011 taxes To be a like-kind exchange, the property traded and the property received must be both of the following. Can ie file 2011 taxes Business or investment property. Can ie file 2011 taxes Like property. Can ie file 2011 taxes   Report the exchange of like-kind property on Form 8824, Like-Kind Exchanges. Can ie file 2011 taxes For more information about like-kind exchanges, see chapter 1 in Publication 544. Can ie file 2011 taxes Installment sales. Can ie file 2011 taxes   An installment sale is a sale of property where you receive at least one payment after the tax year of the sale. Can ie file 2011 taxes If you finance the buyer's purchase of your property, instead of having the buyer get a loan or mortgage from a third party, you probably have an installment sale. Can ie file 2011 taxes   For more information about installment sales, see Publication 537, Installment Sales. Can ie file 2011 taxes Sale of a business. Can ie file 2011 taxes   The sale of a business usually is not a sale of one asset. Can ie file 2011 taxes Instead, all the assets of the business are sold. Can ie file 2011 taxes Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss. Can ie file 2011 taxes   Both the buyer and seller involved in the sale of a business must report to the IRS the allocation of the sales price among the business assets. Can ie file 2011 taxes Use Form 8594, Asset Acquisition Statement Under Section 1060, to provide this information. Can ie file 2011 taxes The buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. Can ie file 2011 taxes   For more information about the sale of a business, see chapter 2 of Publication 544. Can ie file 2011 taxes How Do I Figure a Gain or Loss? Table 3-1. Can ie file 2011 taxes How To Figure a Gain or Loss IF your. Can ie file 2011 taxes . Can ie file 2011 taxes . Can ie file 2011 taxes THEN you have a. Can ie file 2011 taxes . Can ie file 2011 taxes . Can ie file 2011 taxes Adjusted basis is more than the amount realized Loss. Can ie file 2011 taxes Amount realized is more than the adjusted basis Gain. Can ie file 2011 taxes Basis, adjusted basis, amount realized, fair market value, and amount recognized are defined next. Can ie file 2011 taxes You need to know these definitions to figure your gain or loss. Can ie file 2011 taxes Basis. Can ie file 2011 taxes   The cost or purchase price of property is usually its basis for figuring the gain or loss from its sale or other disposition. Can ie file 2011 taxes However, if you acquired the property by gift, inheritance, or in some way other than buying it, you must use a basis other than its cost. Can ie file 2011 taxes For more information about basis, see Publication 551, Basis of Assets. Can ie file 2011 taxes Adjusted basis. Can ie file 2011 taxes   The adjusted basis of property is your original cost or other basis plus certain additions, and minus certain deductions such as depreciation and casualty losses. Can ie file 2011 taxes In determining gain or loss, the costs of transferring property to a new owner, such as selling expenses, are added to the adjusted basis of the property. Can ie file 2011 taxes Amount realized. Can ie file 2011 taxes   The amount you realize from a disposition is the total of all money you receive plus the fair market value of all property or services you receive. Can ie file 2011 taxes The amount you realize also includes any of your liabilities that were assumed by the buyer and any liabilities to which the property you transferred is subject, such as real estate taxes or a mortgage. Can ie file 2011 taxes Fair market value. Can ie file 2011 taxes   Fair market value is the price at which the property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. Can ie file 2011 taxes Amount recognized. Can ie file 2011 taxes   Your gain or loss realized from a disposition of property is usually a recognized gain or loss for tax purposes. Can ie file 2011 taxes Recognized gains must be included in gross income. Can ie file 2011 taxes Recognized losses are deductible from gross income. Can ie file 2011 taxes However, a gain or loss realized from certain exchanges of property is not recognized. Can ie file 2011 taxes See  Nontaxable exchanges, earlier. Can ie file 2011 taxes Also, you cannot deduct a loss from the disposition of property held for personal use. Can ie file 2011 taxes Is My Gain or Loss Ordinary or Capital? You must classify your gains and losses as either ordinary or capital gains or losses. Can ie file 2011 taxes You must do this to figure your net capital gain or loss. Can ie file 2011 taxes Generally, you will have a capital gain or loss if you dispose of a capital asset. Can ie file 2011 taxes For the most part, everything you own and use for personal purposes or investment is a capital asset. Can ie file 2011 taxes Certain property you use in your business is not a capital asset. Can ie file 2011 taxes A gain or loss from a disposition of this property is an ordinary gain or loss. Can ie file 2011 taxes However, if you held the property longer than 1 year, you may be able to treat the gain or loss as a capital gain or loss. Can ie file 2011 taxes These gains and losses are called section 1231 gains and losses. Can ie file 2011 taxes For more information about ordinary and capital gains and losses, see chapters 2 and 3 in Publication 544. Can ie file 2011 taxes Is My Capital Gain or Loss Short Term or Long Term? If you have a capital gain or loss, you must determine whether it is long term or short term. Can ie file 2011 taxes Whether a gain or loss is long or short term depends on how long you own the property before you dispose of it. Can ie file 2011 taxes The time you own property before disposing of it is called the holding period. Can ie file 2011 taxes Table 3-2. Can ie file 2011 taxes Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. Can ie file 2011 taxes . Can ie file 2011 taxes . Can ie file 2011 taxes THEN you have a. Can ie file 2011 taxes . Can ie file 2011 taxes . Can ie file 2011 taxes 1 year or less Short-term capital gain or loss. Can ie file 2011 taxes More than 1 year Long-term capital gain or loss. Can ie file 2011 taxes For more information about short-term and long-term capital gains and losses, see chapter 4 of Publication 544. Can ie file 2011 taxes Where Do I Report Gains and Losses? Report gains and losses from the following dispositions on the forms indicated. Can ie file 2011 taxes The instructions for the forms explain how to fill them out. Can ie file 2011 taxes Dispositions of business property and depreciable property. Can ie file 2011 taxes   Use Form 4797. Can ie file 2011 taxes If you have taxable gain, you may also have to use Schedule D (Form 1040). Can ie file 2011 taxes Like-kind exchanges. Can ie file 2011 taxes   Use Form 8824, Like-Kind Exchanges. Can ie file 2011 taxes You may also have to use Form 4797 and Schedule D (Form 1040). Can ie file 2011 taxes Installment sales. Can ie file 2011 taxes   Use Form 6252, Installment Sale Income. Can ie file 2011 taxes You may also have to use Form 4797 and Schedule D (Form 1040). Can ie file 2011 taxes Casualties and thefts. Can ie file 2011 taxes   Use Form 4684, Casualties and Thefts. Can ie file 2011 taxes You may also have to use Form 4797. Can ie file 2011 taxes Condemned property. Can ie file 2011 taxes   Use Form 4797. Can ie file 2011 taxes You may also have to use Schedule D (Form 1040). Can ie file 2011 taxes Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Transactions of Foreign-Owned Domestic Corporations

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  • Data are taken from Form 5472 - Information Return of a Foreign Owned Corporation.
  • "Owned" generally indicates that a foreign entity owns 25 percent or more of the U.S. corporation's voting stock.

            Statistical Tables                    SOI Bulletin Articles
 


Statistical Tables

Foreign-Owned Domestic Corporations with Total Receipts of $500 Million or More and with Form 5472 Attached: Transactions Between Corporations and Related Foreign Persons
     Classified by: Industry*
     Tax Years: 2008    2006    2004    2002     2000      1998     1996     1994     1993     1992

 

     Classified by: Country of Residence of Related Foreign Person
     Tax Years: 2008    2006    2004    2002     2000      1998     1996     1994     1993     1992

 

     Classified by: Industry and Country of Residence of Related Foreign Person*
     Tax Years: 2008    2006    2004    2002     2000      1998     1996     1994     1993     1992

*For Study Years prior to 1998, industrial sectors are classified using the Standard Industry Classification (SIC).  Study Years from 1998 to present use the North American Industry Classification (NAICS).

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Page Last Reviewed or Updated: 14-Mar-2014

The Can Ie File 2011 Taxes

Can ie file 2011 taxes Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. Can ie file 2011 taxes S. Can ie file 2011 taxes Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. Can ie file 2011 taxes You must meet all seven rules to qualify for the earned income credit. Can ie file 2011 taxes If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. Can ie file 2011 taxes If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. Can ie file 2011 taxes Rule 1—Adjusted Gross Income (AGI) Limits Your adjusted gross income (AGI) must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Can ie file 2011 taxes Adjusted gross income (AGI). Can ie file 2011 taxes   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. Can ie file 2011 taxes   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Can ie file 2011 taxes You do not need to read the rest of this publication. Can ie file 2011 taxes Example—AGI is more than limit. Can ie file 2011 taxes Your AGI is $38,550, you are single, and you have one qualifying child. Can ie file 2011 taxes You cannot claim the EIC because your AGI is not less than $37,870. Can ie file 2011 taxes 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. Can ie file 2011 taxes Community property. Can ie file 2011 taxes   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. Can ie file 2011 taxes This is different from the community property rules that apply under Rule 7. Can ie file 2011 taxes Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). Can ie file 2011 taxes Any qualifying child listed on Schedule EIC also must have a valid SSN. Can ie file 2011 taxes (See Rule 8 if you have a qualifying child. Can ie file 2011 taxes ) 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. Can ie file 2011 taxes An example of a federally funded benefit is Medicaid. Can ie file 2011 taxes 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. Can ie file 2011 taxes S. Can ie file 2011 taxes citizen or permanent resident, ask the SSA for a new social security card without the legend. Can ie file 2011 taxes If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. Can ie file 2011 taxes S. Can ie file 2011 taxes Individual Income Tax Return, to claim the EIC. Can ie file 2011 taxes U. Can ie file 2011 taxes S. Can ie file 2011 taxes citizen. Can ie file 2011 taxes   If you were a U. Can ie file 2011 taxes S. Can ie file 2011 taxes citizen when you received your SSN, you have a valid SSN. Can ie file 2011 taxes Valid for work only with INS authorization or DHS authorization. Can ie file 2011 taxes   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. Can ie file 2011 taxes SSN missing or incorrect. Can ie file 2011 taxes   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Can ie file 2011 taxes Other taxpayer identification number. Can ie file 2011 taxes   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). Can ie file 2011 taxes ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Can ie file 2011 taxes No SSN. Can ie file 2011 taxes   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). Can ie file 2011 taxes You cannot claim the EIC. Can ie file 2011 taxes Getting an SSN. Can ie file 2011 taxes   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5 with the SSA. Can ie file 2011 taxes You can get Form SS-5 online at www. Can ie file 2011 taxes socialsecurity. Can ie file 2011 taxes gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Can ie file 2011 taxes Filing deadline approaching and still no SSN. Can ie file 2011 taxes   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Can ie file 2011 taxes Request an automatic 6-month extension of time to file your return. Can ie file 2011 taxes You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Can ie file 2011 taxes S. Can ie file 2011 taxes Individual Income Tax Return. Can ie file 2011 taxes For more information, see the instructions for Form 4868. Can ie file 2011 taxes File the return on time without claiming the EIC. Can ie file 2011 taxes After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. Can ie file 2011 taxes Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. Can ie file 2011 taxes Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. Can ie file 2011 taxes Your filing status cannot be “Married filing separately. Can ie file 2011 taxes ” Spouse did not live with you. Can ie file 2011 taxes   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. Can ie file 2011 taxes In that case, you may be able to claim the EIC. Can ie file 2011 taxes For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Can ie file 2011 taxes Rule 4—You Must Be a U. Can ie file 2011 taxes S. Can ie file 2011 taxes 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. Can ie file 2011 taxes You can use that filing status only if one spouse is a U. Can ie file 2011 taxes S. Can ie file 2011 taxes citizen or resident alien and you choose to treat the nonresident spouse as a U. Can ie file 2011 taxes S. Can ie file 2011 taxes resident. Can ie file 2011 taxes If you make this choice, you and your spouse are taxed on your worldwide income. Can ie file 2011 taxes If you need more information on making this choice, get Publication 519, U. Can ie file 2011 taxes S. Can ie file 2011 taxes Tax Guide for Aliens. Can ie file 2011 taxes 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). Can ie file 2011 taxes Rule 5—You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Can ie file 2011 taxes You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. Can ie file 2011 taxes U. Can ie file 2011 taxes S. Can ie file 2011 taxes possessions are not foreign countries. Can ie file 2011 taxes See Publication 54, Tax Guide for U. Can ie file 2011 taxes S. Can ie file 2011 taxes Citizens and Resident Aliens Abroad, for more detailed information. Can ie file 2011 taxes Rule 6—Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. Can ie file 2011 taxes If your investment income is more than $3,300, you cannot claim the credit. Can ie file 2011 taxes Form 1040EZ. Can ie file 2011 taxes   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Can ie file 2011 taxes Form 1040A. Can ie file 2011 taxes   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. Can ie file 2011 taxes Form 1040. Can ie file 2011 taxes   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. Can ie file 2011 taxes    Worksheet 1. Can ie file 2011 taxes Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. Can ie file 2011 taxes Interest and Dividends         1. Can ie file 2011 taxes Enter any amount from Form 1040, line 8a 1. Can ie file 2011 taxes   2. Can ie file 2011 taxes Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. Can ie file 2011 taxes   3. Can ie file 2011 taxes Enter any amount from Form 1040, line 9a 3. Can ie file 2011 taxes   4. Can ie file 2011 taxes Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. Can ie file 2011 taxes (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. Can ie file 2011 taxes ) 4. Can ie file 2011 taxes   Capital Gain Net Income         5. Can ie file 2011 taxes Enter the amount from Form 1040, line 13. Can ie file 2011 taxes If the amount on that line is a loss, enter -0- 5. Can ie file 2011 taxes       6. Can ie file 2011 taxes Enter any gain from Form 4797, Sales of Business Property, line 7. Can ie file 2011 taxes If the amount on that line is a loss, enter -0-. Can ie file 2011 taxes (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. Can ie file 2011 taxes ) 6. Can ie file 2011 taxes       7. Can ie file 2011 taxes Substract line 6 of this worksheet from line 5 of this worksheet. Can ie file 2011 taxes (If the result is less than zero, enter -0-. Can ie file 2011 taxes ) 7. Can ie file 2011 taxes   Royalties and Rental Income From Personal Property         8. Can ie file 2011 taxes Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. Can ie file 2011 taxes       9. Can ie file 2011 taxes Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. Can ie file 2011 taxes       10. Can ie file 2011 taxes Subtract the amount on line 9 of this worksheet from the amount on line 8. Can ie file 2011 taxes (If the result is less than zero, enter -0-. Can ie file 2011 taxes ) 10. Can ie file 2011 taxes   Passive Activities         11. Can ie file 2011 taxes Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. Can ie file 2011 taxes (g)), 34a (col. Can ie file 2011 taxes (d)), or 40). Can ie file 2011 taxes (See instructions below for lines 11 and 12. Can ie file 2011 taxes ) 11. Can ie file 2011 taxes       12. Can ie file 2011 taxes Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. Can ie file 2011 taxes (f)), 34b (col. Can ie file 2011 taxes (c)), or 40). Can ie file 2011 taxes (See instructions below for lines 11 and 12. Can ie file 2011 taxes ) 12. Can ie file 2011 taxes       13. Can ie file 2011 taxes Combine the amounts on lines 11 and 12 of this worksheet. Can ie file 2011 taxes (If the result is less than zero, enter -0-. Can ie file 2011 taxes ) 13. Can ie file 2011 taxes   14. Can ie file 2011 taxes Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Can ie file 2011 taxes Enter the total. Can ie file 2011 taxes This is your investment income 14. Can ie file 2011 taxes   15. Can ie file 2011 taxes Is the amount on line 14 more than $3,300? ❑ Yes. Can ie file 2011 taxes You cannot take the credit. Can ie file 2011 taxes  ❑ No. Can ie file 2011 taxes Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). Can ie file 2011 taxes       Instructions for lines 11 and 12. Can ie file 2011 taxes In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. Can ie file 2011 taxes To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. Can ie file 2011 taxes If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. Can ie file 2011 taxes Worksheet 2. Can ie file 2011 taxes Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. Can ie file 2011 taxes Note. Can ie file 2011 taxes Fill out a separate Worksheet 2 for each Form 8814. Can ie file 2011 taxes     1. Can ie file 2011 taxes Enter the amount from Form 8814, line 2a 1. Can ie file 2011 taxes   2. Can ie file 2011 taxes Enter the amount from Form 8814, line 2b 2. Can ie file 2011 taxes   3. Can ie file 2011 taxes Subtract line 2 from line 1 3. Can ie file 2011 taxes   4. Can ie file 2011 taxes Enter the amount from Form 8814, line 1a 4. Can ie file 2011 taxes   5. Can ie file 2011 taxes Add lines 3 and 4 5. Can ie file 2011 taxes   6. Can ie file 2011 taxes Enter the amount of the child's Alaska Permanent Fund dividend 6. Can ie file 2011 taxes   7. Can ie file 2011 taxes Divide line 6 by line 5. Can ie file 2011 taxes Enter the result as a decimal (rounded to at least three places) 7. Can ie file 2011 taxes   8. Can ie file 2011 taxes Enter the amount from Form 8814, line 12 8. Can ie file 2011 taxes   9. Can ie file 2011 taxes Multiply line 7 by line 8 9. Can ie file 2011 taxes   10. Can ie file 2011 taxes Subtract line 9 from line 8. Can ie file 2011 taxes Enter the result on line 4 of Worksheet 1 10. Can ie file 2011 taxes     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. Can ie file 2011 taxes )     Example—completing Worksheet 2. Can ie file 2011 taxes Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. Can ie file 2011 taxes You choose to report this income on your return. Can ie file 2011 taxes You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. Can ie file 2011 taxes After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. Can ie file 2011 taxes On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. Can ie file 2011 taxes 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. Can ie file 2011 taxes You then enter $200 on line 4 of Worksheet 1. Can ie file 2011 taxes Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. Can ie file 2011 taxes If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Can ie file 2011 taxes If you are an employee, earned income includes all the taxable income you get from your employer. Can ie file 2011 taxes Rule 15 has information that will help you figure the amount of your earned income. Can ie file 2011 taxes If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. Can ie file 2011 taxes Earned Income Earned income includes all of the following types of income. Can ie file 2011 taxes Wages, salaries, tips, and other taxable employee pay. Can ie file 2011 taxes Employee pay is earned income only if it is taxable. Can ie file 2011 taxes Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Can ie file 2011 taxes But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. Can ie file 2011 taxes Net earnings from self-employment. Can ie file 2011 taxes Gross income received as a statutory employee. Can ie file 2011 taxes Wages, salaries, and tips. Can ie file 2011 taxes    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Can ie file 2011 taxes You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Can ie file 2011 taxes Nontaxable combat pay election. Can ie file 2011 taxes   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Can ie file 2011 taxes The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. Can ie file 2011 taxes Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Can ie file 2011 taxes For details, see Nontaxable combat pay in chapter 4. Can ie file 2011 taxes Net earnings from self-employment. Can ie file 2011 taxes   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. Can ie file 2011 taxes Minister's housing. Can ie file 2011 taxes   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. Can ie file 2011 taxes For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). Can ie file 2011 taxes Statutory employee. Can ie file 2011 taxes   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. Can ie file 2011 taxes You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). Can ie file 2011 taxes Strike benefits. Can ie file 2011 taxes   Strike benefits paid by a union to its members are earned income. Can ie file 2011 taxes 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. Can ie file 2011 taxes Each approved form exempts certain income from social security taxes. Can ie file 2011 taxes Each form is discussed here in terms of what is or is not earned income for the EIC. Can ie file 2011 taxes Form 4361. Can ie file 2011 taxes   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Can ie file 2011 taxes This includes wages, salaries, tips, and other taxable employee compensation. Can ie file 2011 taxes A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Can ie file 2011 taxes Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Can ie file 2011 taxes Examples include fees for performing marriages and honoraria for delivering speeches. Can ie file 2011 taxes Form 4029. Can ie file 2011 taxes   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Can ie file 2011 taxes However, amounts you received as a self-employed individual do not count as earned income. Can ie file 2011 taxes Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Can ie file 2011 taxes 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. Can ie file 2011 taxes Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Can ie file 2011 taxes You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Can ie file 2011 taxes Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Can ie file 2011 taxes Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. Can ie file 2011 taxes Disability insurance payments. Can ie file 2011 taxes   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Can ie file 2011 taxes It does not matter whether you have reached minimum retirement age. Can ie file 2011 taxes If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Can ie file 2011 taxes ” 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. Can ie file 2011 taxes Do not include any of these items in your earned income. Can ie file 2011 taxes Earnings while an inmate. Can ie file 2011 taxes   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Can ie file 2011 taxes This includes amounts for work performed while in a work release program or while in a halfway house. Can ie file 2011 taxes Workfare payments. Can ie file 2011 taxes   Nontaxable workfare payments are not earned income for the EIC. Can ie file 2011 taxes These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Can ie file 2011 taxes Community property. Can ie file 2011 taxes   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. Can ie file 2011 taxes That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Can ie file 2011 taxes 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. Can ie file 2011 taxes Nevada, Washington, and California domestic partners. Can ie file 2011 taxes   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Can ie file 2011 taxes Your earned income for the EIC does not include any amount earned by your partner. Can ie file 2011 taxes Your earned income includes the entire amount you earned. Can ie file 2011 taxes For details, see Publication 555. Can ie file 2011 taxes Conservation Reserve Program (CRP) payments. Can ie file 2011 taxes   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. Can ie file 2011 taxes Nontaxable military pay. Can ie file 2011 taxes   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Can ie file 2011 taxes Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Can ie file 2011 taxes See Publication 3, Armed Forces' Tax Guide, for more information. Can ie file 2011 taxes    Combat pay. Can ie file 2011 taxes You can elect to include your nontaxable combat pay in earned income for the EIC. Can ie file 2011 taxes See Nontaxable combat pay in chapter 4. Can ie file 2011 taxes Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. Can ie file 2011 taxes This chapter discusses Rules 8 through 10. Can ie file 2011 taxes You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. Can ie file 2011 taxes You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Can ie file 2011 taxes (You cannot file Form 1040EZ. Can ie file 2011 taxes ) You also must complete Schedule EIC and attach it to your return. Can ie file 2011 taxes If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Can ie file 2011 taxes No qualifying child. Can ie file 2011 taxes   If you do not meet Rule 8, you do not have a qualifying child. Can ie file 2011 taxes Read chapter 3 to find out if you can get the earned income credit without a qualifying child. Can ie file 2011 taxes Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. Can ie file 2011 taxes The fours tests are: Relationship, Age, Residency, and Joint return. Can ie file 2011 taxes The four tests are illustrated in Figure 1. Can ie file 2011 taxes The paragraphs that follow contain more information about each test. Can ie file 2011 taxes 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). Can ie file 2011 taxes The following definitions clarify the relationship test. Can ie file 2011 taxes Adopted child. Can ie file 2011 taxes   An adopted child is always treated as your own child. Can ie file 2011 taxes The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Can ie file 2011 taxes Foster child. Can ie file 2011 taxes   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Can ie file 2011 taxes (An authorized placement agency includes a state or local government agency. Can ie file 2011 taxes It also includes a tax-exempt organization licensed by a state. Can ie file 2011 taxes In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Can ie file 2011 taxes ) Example. Can ie file 2011 taxes 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. Can ie file 2011 taxes Debbie is your foster child. Can ie file 2011 taxes Figure 1. Can ie file 2011 taxes Tests for Qualifying Child Please click here for the text description of the image. Can ie file 2011 taxes Conditions for Qualifying Child Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly, or Permanently and totally disabled at any time during 2013, regardless of age. Can ie file 2011 taxes The following examples and definitions clarify the age test. Can ie file 2011 taxes Example 1—child not under age 19. Can ie file 2011 taxes Your son turned 19 on December 10. Can ie file 2011 taxes 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. Can ie file 2011 taxes Example 2—child not younger than you or your spouse. Can ie file 2011 taxes Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Can ie file 2011 taxes He is not disabled. Can ie file 2011 taxes Both you and your spouse are 21 years old, and you file a joint return. Can ie file 2011 taxes Your brother is not your qualifying child because he is not younger than you or your spouse. Can ie file 2011 taxes Example 3—child younger than your spouse but not younger than you. Can ie file 2011 taxes The facts are the same as in Example 2 except that your spouse is 25 years old. Can ie file 2011 taxes Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. Can ie file 2011 taxes Student defined. Can ie file 2011 taxes   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. Can ie file 2011 taxes   The 5 calendar months need not be consecutive. Can ie file 2011 taxes   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. Can ie file 2011 taxes School defined. Can ie file 2011 taxes   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Can ie file 2011 taxes However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. Can ie file 2011 taxes Vocational high school students. Can ie file 2011 taxes   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. Can ie file 2011 taxes Permanently and totally disabled. Can ie file 2011 taxes   Your child is permanently and totally disabled if both of the following apply. Can ie file 2011 taxes He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Can ie file 2011 taxes A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Can ie file 2011 taxes Residency Test Your child must have lived with you in the United States for more than half of 2013. Can ie file 2011 taxes The following definitions clarify the residency test. Can ie file 2011 taxes United States. Can ie file 2011 taxes   This means the 50 states and the District of Columbia. Can ie file 2011 taxes It does not include Puerto Rico or U. Can ie file 2011 taxes S. Can ie file 2011 taxes possessions such as Guam. Can ie file 2011 taxes Homeless shelter. Can ie file 2011 taxes   Your home can be any location where you regularly live. Can ie file 2011 taxes You do not need a traditional home. Can ie file 2011 taxes 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. Can ie file 2011 taxes Military personnel stationed outside the United States. Can ie file 2011 taxes   U. Can ie file 2011 taxes S. Can ie file 2011 taxes 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. Can ie file 2011 taxes Extended active duty. Can ie file 2011 taxes   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Can ie file 2011 taxes 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. Can ie file 2011 taxes Birth or death of child. Can ie file 2011 taxes    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. Can ie file 2011 taxes Temporary absences. Can ie file 2011 taxes   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. Can ie file 2011 taxes Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Can ie file 2011 taxes Kidnapped child. Can ie file 2011 taxes   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. Can ie file 2011 taxes The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Can ie file 2011 taxes This treatment applies for all years until the child is returned. Can ie file 2011 taxes 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. Can ie file 2011 taxes   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Can ie file 2011 taxes Joint Return Test To meet this test, the child cannot file a joint return for the year. Can ie file 2011 taxes Exception. Can ie file 2011 taxes   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. Can ie file 2011 taxes Example 1—child files joint return. Can ie file 2011 taxes You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Can ie file 2011 taxes He earned $25,000 for the year. Can ie file 2011 taxes The couple files a joint return. Can ie file 2011 taxes Because your daughter and her husband file a joint return, she is not your qualifying child. Can ie file 2011 taxes Example 2—child files joint return to get refund of tax withheld. Can ie file 2011 taxes Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Can ie file 2011 taxes They do not have a child. Can ie file 2011 taxes Neither is required to file a tax return. Can ie file 2011 taxes Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. Can ie file 2011 taxes The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Can ie file 2011 taxes Example 3—child files joint return to claim American opportunity credit. Can ie file 2011 taxes The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Can ie file 2011 taxes 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. Can ie file 2011 taxes Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. Can ie file 2011 taxes The exception to the joint return test does not apply, so your son is not your qualifying child. Can ie file 2011 taxes Married child. Can ie file 2011 taxes   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. Can ie file 2011 taxes    Social security number. Can ie file 2011 taxes Your qualifying child must have a valid social security number (SSN), unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. Can ie file 2011 taxes You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. Can ie file 2011 taxes   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. Can ie file 2011 taxes For more information about SSNs, see Rule 2. Can ie file 2011 taxes Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. Can ie file 2011 taxes However, only one of these persons can actually treat the child as a qualifying child. Can ie file 2011 taxes 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). Can ie file 2011 taxes The exemption for the child. Can ie file 2011 taxes The child tax credit. Can ie file 2011 taxes Head of household filing status. Can ie file 2011 taxes The credit for child and dependent care expenses. Can ie file 2011 taxes The exclusion for dependent care benefits. Can ie file 2011 taxes The EIC. Can ie file 2011 taxes The other person cannot take any of these benefits based on this qualifying child. Can ie file 2011 taxes In other words, you and the other person cannot agree to divide these tax benefits between you. Can ie file 2011 taxes The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Can ie file 2011 taxes The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Can ie file 2011 taxes However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Can ie file 2011 taxes Tiebreaker rules. Can ie file 2011 taxes   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. Can ie file 2011 taxes If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Can ie file 2011 taxes 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. Can ie file 2011 taxes 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. Can ie file 2011 taxes 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. Can ie file 2011 taxes 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. Can ie file 2011 taxes 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. Can ie file 2011 taxes 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. Can ie file 2011 taxes See Example 8. Can ie file 2011 taxes   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. Can ie file 2011 taxes See Examples 1 through 13. Can ie file 2011 taxes   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in chapter 3 for people who do not have a qualifying child. Can ie file 2011 taxes If the other person cannot claim the EIC. Can ie file 2011 taxes   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. Can ie file 2011 taxes See Examples 6 and 7. Can ie file 2011 taxes But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier in this chapter. Can ie file 2011 taxes Examples. Can ie file 2011 taxes    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Can ie file 2011 taxes Example 1—child lived with parent and grandparent. Can ie file 2011 taxes You and your 2-year-old son Jimmy lived with your mother all year. Can ie file 2011 taxes You are 25 years old, unmarried, and your AGI is $9,000. Can ie file 2011 taxes Your only income was $9,000 from a part-time job. Can ie file 2011 taxes Your mother's only income was $20,000 from her job, and her AGI is $20,000. Can ie file 2011 taxes Jimmy's father did not live with you or Jimmy. Can ie file 2011 taxes The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Can ie file 2011 taxes 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. Can ie file 2011 taxes However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). Can ie file 2011 taxes He is not a qualifying child of anyone else, including his father. Can ie file 2011 taxes 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). Can ie file 2011 taxes Example 2—parent has higher AGI than grandparent. Can ie file 2011 taxes The facts are the same as in Example 1 except your AGI is $25,000. Can ie file 2011 taxes Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Can ie file 2011 taxes Only you can claim him. Can ie file 2011 taxes Example 3—two persons claim same child. Can ie file 2011 taxes The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Can ie file 2011 taxes 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. Can ie file 2011 taxes 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. Can ie file 2011 taxes Example 4—qualifying children split between two persons. Can ie file 2011 taxes 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. Can ie file 2011 taxes Only one of you can claim each child. Can ie file 2011 taxes However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Can ie file 2011 taxes For example, if you claim one child, your mother can claim the other two. Can ie file 2011 taxes Example 5—taxpayer who is a qualifying child. Can ie file 2011 taxes The facts are the same as in Example 1 except that you are only 18 years old. Can ie file 2011 taxes This means you are a qualifying child of your mother. Can ie file 2011 taxes Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. Can ie file 2011 taxes Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Can ie file 2011 taxes 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. Can ie file 2011 taxes Example 6—grandparent with too much earned income to claim EIC. Can ie file 2011 taxes The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Can ie file 2011 taxes Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Can ie file 2011 taxes Example 7—parent with too much earned income to claim EIC. Can ie file 2011 taxes The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Can ie file 2011 taxes Your earned income is too high for you to claim the EIC. Can ie file 2011 taxes But your mother cannot claim the EIC either, because her AGI is not higher than yours. Can ie file 2011 taxes Example 8—child lived with both parents and grandparent. Can ie file 2011 taxes The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have AGI of $30,000 on a joint return. Can ie file 2011 taxes 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. Can ie file 2011 taxes 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. Can ie file 2011 taxes In other words, each parent's AGI can be treated as $15,000. Can ie file 2011 taxes Example 9—separated parents. Can ie file 2011 taxes You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. Can ie file 2011 taxes In August and September, Joey lived with you. Can ie file 2011 taxes For the rest of the year, Joey lived with your husband, who is Joey's father. Can ie file 2011 taxes 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. Can ie file 2011 taxes 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. Can ie file 2011 taxes You and your husband will file separate returns. Can ie file 2011 taxes Your husband agrees to let you treat Joey as a qualifying child. Can ie file 2011 taxes 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. Can ie file 2011 taxes However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Can ie file 2011 taxes See Rule 3. Can ie file 2011 taxes Example 10—separated parents claim same child. Can ie file 2011 taxes The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Can ie file 2011 taxes In this case, only your husband will be allowed to treat Joey as a qualifying child. Can ie file 2011 taxes This is because, during 2013, the boy lived with him longer than with you. Can ie file 2011 taxes You cannot claim the EIC (either with or without a qualifying child). Can ie file 2011 taxes 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. Can ie file 2011 taxes See Rule 3. Can ie file 2011 taxes Example 11—unmarried parents. Can ie file 2011 taxes You, your 5-year-old son, and your son's father lived together all year. Can ie file 2011 taxes You and your son's father are not married. Can ie file 2011 taxes 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. Can ie file 2011 taxes Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Can ie file 2011 taxes Neither of you had any other income. Can ie file 2011 taxes Your son's father agrees to let you treat the child as a qualifying child. Can ie file 2011 taxes 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. Can ie file 2011 taxes Example 12—unmarried parents claim same child. Can ie file 2011 taxes 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. Can ie file 2011 taxes In this case, only your son's father will be allowed to treat your son as a qualifying child. Can ie file 2011 taxes This is because his AGI, $14,000, is more than your AGI, $12,000. Can ie file 2011 taxes You cannot claim the EIC (either with or without a qualifying child). Can ie file 2011 taxes Example 13—child did not live with a parent. Can ie file 2011 taxes You and your 7-year-old niece, your sister's child, lived with your mother all year. Can ie file 2011 taxes You are 25 years old, and your AGI is $9,300. Can ie file 2011 taxes Your only income was from a part-time job. Can ie file 2011 taxes Your mother's AGI is $15,000. Can ie file 2011 taxes Her only income was from her job. Can ie file 2011 taxes Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Can ie file 2011 taxes 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. Can ie file 2011 taxes However, only your mother can treat her as a qualifying child. Can ie file 2011 taxes This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Can ie file 2011 taxes Special rule for divorced or separated parents (or parents who live apart). Can ie file 2011 taxes   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. Can ie file 2011 taxes The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all time during the last 6 months of 2013, whether or not they are or were married. Can ie file 2011 taxes The child received over half of his or her support for the year from the parents. Can ie file 2011 taxes The child is in the custody of one or both parents for more than half of 2013. Can ie file 2011 taxes Either of the following statements is true. Can ie file 2011 taxes 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. Can ie file 2011 taxes 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. Can ie file 2011 taxes 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. Can ie file 2011 taxes For details, see Publication 501. Can ie file 2011 taxes Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. Can ie file 2011 taxes Applying Rule 9 to divorced or separated parents (or parents who live apart). Can ie file 2011 taxes   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. Can ie file 2011 taxes 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. Can ie file 2011 taxes 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. Can ie file 2011 taxes Example 1. Can ie file 2011 taxes You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Can ie file 2011 taxes Your AGI is $10,000. Can ie file 2011 taxes Your mother’s AGI is $25,000. Can ie file 2011 taxes Your son's father did not live with you or your son. Can ie file 2011 taxes Under the Special rule for divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. Can ie file 2011 taxes 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. Can ie file 2011 taxes You and your mother did not have any child care expenses or dependent care benefits. Can ie file 2011 taxes 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. Can ie file 2011 taxes Example 2. Can ie file 2011 taxes The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Can ie file 2011 taxes Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Can ie file 2011 taxes Example 3. Can ie file 2011 taxes 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. Can ie file 2011 taxes Your mother also claims him as a qualifying child for head of household filing status. Can ie file 2011 taxes You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Can ie file 2011 taxes The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Can ie file 2011 taxes Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Can ie file 2011 taxes ) if all of the following statements are true. Can ie file 2011 taxes You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Can ie file 2011 taxes Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Can ie file 2011 taxes 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. Can ie file 2011 taxes You lived with that person in the United States for more than half of the year. Can ie file 2011 taxes 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). Can ie file 2011 taxes For more details about the tests to be a qualifying child, see Rule 8. Can ie file 2011 taxes If you are a qualifying child of another taxpayer, you cannot claim the EIC. Can ie file 2011 taxes 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. Can ie file 2011 taxes Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Can ie file 2011 taxes Example. Can ie file 2011 taxes You and your daughter lived with your mother all year. Can ie file 2011 taxes You are 22 years old, unmarried, and attended a trade school full time. Can ie file 2011 taxes You had a part-time job and earned $5,700. Can ie file 2011 taxes You had no other income. Can ie file 2011 taxes Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Can ie file 2011 taxes She can claim the EIC if she meets all the other requirements. Can ie file 2011 taxes Because you are your mother's qualifying child, you cannot claim the EIC. Can ie file 2011 taxes This is so even if your mother cannot or does not claim the EIC. Can ie file 2011 taxes Child of person not required to file a return. Can ie file 2011 taxes   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Can ie file 2011 taxes Example 1—return not required. Can ie file 2011 taxes 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. Can ie file 2011 taxes As a result, you are not your mother's qualifying child. Can ie file 2011 taxes You can claim the EIC if you meet all the other requirements to do so. Can ie file 2011 taxes Example 2—return filed to get refund of tax withheld. Can ie file 2011 taxes The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. Can ie file 2011 taxes She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Can ie file 2011 taxes As a result, you are not your mother's qualifying child. Can ie file 2011 taxes You can claim the EIC if you meet all the other requirements to do so. Can ie file 2011 taxes Example 3—return filed to get EIC. Can ie file 2011 taxes The facts are the same as in Example 2 except your mother claimed the EIC on her return. Can ie file 2011 taxes Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. Can ie file 2011 taxes As a result, you are your mother's qualifying child. Can ie file 2011 taxes You cannot claim the EIC. Can ie file 2011 taxes Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. Can ie file 2011 taxes This chapter discusses Rules 11 through 14. Can ie file 2011 taxes You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. Can ie file 2011 taxes You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. Can ie file 2011 taxes If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Can ie file 2011 taxes If you have a qualifying child. Can ie file 2011 taxes   If you meet Rule 8, you have a qualifying child. Can ie file 2011 taxes If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. Can ie file 2011 taxes Rule 11—You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. Can ie file 2011 taxes 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. Can ie file 2011 taxes It does not matter which spouse meets the age test, as long as one of the spouses does. Can ie file 2011 taxes You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Can ie file 2011 taxes 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. Can ie file 2011 taxes If neither you nor your spouse meets the age test, you cannot claim the EIC. Can ie file 2011 taxes Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Can ie file 2011 taxes Death of spouse. Can ie file 2011 taxes   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. Can ie file 2011 taxes Example 1. Can ie file 2011 taxes You are age 28 and unmarried. Can ie file 2011 taxes You meet the age test. Can ie file 2011 taxes Example 2—spouse meets age test. Can ie file 2011 taxes You are married and filing a joint return. Can ie file 2011 taxes You are age 23 and your spouse is age 27. Can ie file 2011 taxes You meet the age test because your spouse is at least age 25 but under age 65. Can ie file 2011 taxes Example 3—spouse dies in 2013. Can ie file 2011 taxes You are married and filing a joint return with your spouse who died in August 2013. Can ie file 2011 taxes You are age 67. Can ie file 2011 taxes Your spouse would have become age 65 in November 2013. Can ie file 2011 taxes Because your spouse was under age 65 when she died, you meet the age test. Can ie file 2011 taxes Rule 12—You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. Can ie file 2011 taxes 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. Can ie file 2011 taxes If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. Can ie file 2011 taxes If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. Can ie file 2011 taxes Example 1. Can ie file 2011 taxes In 2013, you were age 25, single, and living at home with your parents. Can ie file 2011 taxes You worked and were not a student. Can ie file 2011 taxes You earned $7,500. Can ie file 2011 taxes Your parents cannot claim you as a dependent. Can ie file 2011 taxes 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. Can ie file 2011 taxes You meet this rule. Can ie file 2011 taxes You can claim the EIC if you meet all the other requirements. Can ie file 2011 taxes Example 2. Can ie file 2011 taxes The facts are the same as in Example 1, except that you earned $2,000. Can ie file 2011 taxes Your parents can claim you as a dependent but decide not to. Can ie file 2011 taxes You do not meet this rule. Can ie file 2011 taxes You cannot claim the credit because your parents could have claimed you as a dependent. Can ie file 2011 taxes Joint returns. Can ie file 2011 taxes   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Can ie file 2011 taxes   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Can ie file 2011 taxes But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Can ie file 2011 taxes Example 1—return filed to get refund of tax withheld. Can ie file 2011 taxes You are 26 years old. Can ie file 2011 taxes You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Can ie file 2011 taxes Neither you nor your wife is required to file a tax return. Can ie file 2011 taxes You do not have a child. Can ie file 2011 taxes Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. Can ie file 2011 taxes Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Can ie file 2011 taxes They can claim exemptions for you and your wife if all the other tests to do so are met. Can ie file 2011 taxes Example 2—return filed to get EIC. Can ie file 2011 taxes The facts are the same as in Example 1except no taxes were taken out of your pay. Can ie file 2011 taxes 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. Can ie file 2011 taxes Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. Can ie file 2011 taxes Your parents cannot claim an exemption for either you or your wife. Can ie file 2011 taxes Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Can ie file 2011 taxes ) if all of the following statements are true. Can ie file 2011 taxes You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Can ie file 2011 taxes Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Can ie file 2011 taxes 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. Can ie file 2011 taxes You lived with that person in the United States for more than half of the year. Can ie file 2011 taxes 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). Can ie file 2011 taxes For more details about the tests to be a qualifying child, see Rule 8. Can ie file 2011 taxes If you are a qualifying child of another taxpayer, you cannot claim the EIC. Can ie file 2011 taxes 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. Can ie file 2011 taxes Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Can ie file 2011 taxes Example. Can ie file 2011 taxes You lived with your mother all year. Can ie file 2011 taxes You are age 26, unmarried, and permanently and totally disabled. Can ie file 2011 taxes Your only income was from a community center where you went three days a week to answer telephones. Can ie file 2011 taxes You earned $5,000 for the year and provided more than half of your own support. Can ie file 2011 taxes Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Can ie file 2011 taxes She can claim the EIC if she meets all the other requirements. Can ie file 2011 taxes Because you are a qualifying child of your mother, you cannot claim the EIC. Can ie file 2011 taxes This is so even if your mother cannot or does not claim the EIC. Can ie file 2011 taxes Joint returns. Can ie file 2011 taxes   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Can ie file 2011 taxes   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Can ie file 2011 taxes But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Can ie file 2011 taxes Child of person not required to file a return. Can ie file 2011 taxes   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. Can ie file 2011 taxes Example 1—return not required. Can ie file 2011 taxes You lived all year with your father. Can ie file 2011 taxes You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Can ie file 2011 taxes You have no other income, no children, and provided more than half of your own support. Can ie file 2011 taxes Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Can ie file 2011 taxes As a result, you are not your father's qualifying child. Can ie file 2011 taxes You can claim the EIC if you meet all the other requirements to do so. Can ie file 2011 taxes Example 2—return filed to get refund of tax withheld. Can ie file 2011 taxes The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. Can ie file 2011 taxes He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Can ie file 2011 taxes As a result, you are not your father's qualifying child. Can ie file 2011 taxes You can claim the EIC if you meet all the other requirements to do so. Can ie file 2011 taxes Example 3—return filed to get EIC. Can ie file 2011 taxes The facts are the same as in Example 2 except your father claimed the EIC on his return. Can ie file 2011 taxes Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. Can ie file 2011 taxes As a result, you are your father's qualifying child. Can ie file 2011 taxes You cannot claim the EIC. Can ie file 2011 taxes Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. Can ie file 2011 taxes If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Can ie file 2011 taxes United States. Can ie file 2011 taxes   This means the 50 states and the District of Columbia. Can ie file 2011 taxes It does not include Puerto Rico or U. Can ie file 2011 taxes S. Can ie file 2011 taxes possessions such as Guam. Can ie file 2011 taxes Homeless shelter. Can ie file 2011 taxes   Your home can be any location where you regularly live. Can ie file 2011 taxes You do not need a traditional home. Can ie file 2011 taxes If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Can ie file 2011 taxes Military personnel stationed outside the United States. Can ie file 2011 taxes   U. Can ie file 2011 taxes S. Can ie file 2011 taxes military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. Can ie file 2011 taxes Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. Can ie file 2011 taxes You need to know the amount of your earned income to see if you meet the rule in this chapter. Can ie file 2011 taxes You also need to know that amount to figure your EIC. Can ie file 2011 taxes Rule 15—Earned Income Limits Your earned income must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Can ie file 2011 taxes Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Can ie file 2011 taxes Employee pay is earned income only if it is taxable. Can ie file 2011 taxes Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Can ie file 2011 taxes But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Can ie file 2011 taxes Earned income is explained in detail in Rule 7 in chapter 1. Can ie file 2011 taxes Figuring earned income. Can ie file 2011 taxes   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. Can ie file 2011 taxes   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. Can ie file 2011 taxes   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). Can ie file 2011 taxes You will then reduce that amount by any amount included on that line and described in the following list. Can ie file 2011 taxes Scholarship or fellowship grants not reported on a Form W-2. Can ie file 2011 taxes 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. Can ie file 2011 taxes Inmate's income. Can ie file 2011 taxes Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Can ie file 2011 taxes This includes amounts received for work performed while in a work release program or while in a halfway house. Can ie file 2011 taxes 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). Can ie file 2011 taxes Pension or annuity from deferred compensation plans. Can ie file 2011 taxes 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. Can ie file 2011 taxes 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). Can ie file 2011 taxes This amount may be reported in box 11 of your Form W-2. Can ie file 2011 taxes If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. Can ie file 2011 taxes Clergy. Can ie file 2011 taxes   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also re