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E filing income tax 9. E filing income tax   Ingresos y Gastos de Alquiler Table of Contents Introduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. E filing income tax Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. E filing income tax Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) Introduction Este capítulo trata sobre los ingresos y gastos de alquiler y abarca también los temas siguientes: Uso personal de una unidad habitable (incluyendo una casa de vacaciones). E filing income tax Depreciación. E filing income tax Límites sobre las pérdidas de alquiler. E filing income tax Cómo declarar sus ingresos y gastos de alquiler. E filing income tax Si vende o enajena su propiedad alquilada, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de bienes), en inglés. E filing income tax Si ha sufrido una pérdida por daños a su propiedad de alquiler o por el robo de ésta, vea la Publicación 547(SP), Hechos Fortuitos, Desastres y Robos. E filing income tax Si alquila un condominio o un apartamento de una cooperativa de viviendas, existen reglas especiales que son aplicables en su caso, aunque recibe un trato tributable igual al de los demás dueños de propiedad alquilada. E filing income tax Vea la Publicación 527, Residential Rental Property (Propiedad residencial de alquiler), en inglés, para más información. E filing income tax Useful Items - You may want to see: Publicación 527 Residential Rental Property (Propiedad residencial de alquiler), en inglés 534 Depreciating Property Placed in Service Before 1987 (Depreciación de propiedad puesta en uso antes de 1987), en inglés 535 Business Expenses (Gastos de negocio), en inglés 925 Passive Activity and At-Risk Rules (Actividad pasiva y reglas sobre el monto a riesgo), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) 4562 Depreciation and Amortization (Depreciación y amortización), en inglés 6251 Alternative Minimum Tax – Individuals (Impuesto mínimo alternativo —personas físicas), en inglés 8582 Passive Activity Loss Limitations (Limitaciones de las pérdidas de actividades pasivas), en inglés Anexo E (Formulario 1040) Supplemental Income and Loss (Ingresos y pérdidas suplementarios), en inglés Ingresos de Alquiler En la mayoría de los casos, tiene que incluir en su ingreso bruto todas las cantidades que reciba como alquiler. E filing income tax El ingreso de alquiler es todo pago que reciba por el uso u ocupación de la propiedad. E filing income tax Además de las cantidades que reciba como pagos de alquiler normales, hay otras cantidades que pueden considerarse ingreso de alquiler. E filing income tax Cuándo declarar los ingresos de alquiler. E filing income tax   Si usted es contribuyente que utiliza el método a base de efectivo, declare el ingreso de alquiler en su declaración de impuestos para el año en que realmente o implícitamente lo recibió. E filing income tax Usted es contribuyente que utiliza el método a base de efectivo si declara ingreso en el año en que lo recibe, sin tener en cuenta cuándo ganó dicho ingreso. E filing income tax Usted recibe ingresos implícitamente cuando los adquiere, por ejemplo, al ser abonados en su cuenta bancaria. E filing income tax   Para más información sobre el recibo implícito de ingresos, vea Métodos Contables , en el capítulo 1. E filing income tax Alquiler anticipado. E filing income tax   El alquiler anticipado es toda cantidad que reciba antes del período que cubre el pago. E filing income tax Incluya el alquiler anticipado en su ingreso de alquiler en el año en que lo recibe, sin tener en cuenta el período cubierto ni el método contable que utilice. E filing income tax Ejemplo. E filing income tax Usted firma un contrato de arrendamiento de 10 años para alquilar su propiedad. E filing income tax Durante el primer año, recibe $5,000 por el alquiler del primer año y $5,000 por el alquiler del último año indicado en el contrato de arrendamiento. E filing income tax Usted tiene que incluir $10,000 en su ingreso en el primer año. E filing income tax Anulación de un contrato de arrendamiento. E filing income tax   Si su inquilino le paga para anular un contrato de arrendamiento, la cantidad que reciba se considera alquiler. E filing income tax Incluya este pago en sus ingresos del año en que lo recibió, independientemente de cuál sea su método contable. E filing income tax Gastos pagados por el inquilino. E filing income tax   Si su inquilino paga cualquiera de los gastos suyos, los pagos se consideran ingreso de alquiler. E filing income tax Ya que tiene que incluir los gastos en su ingreso, puede deducir los gastos si representan gastos de alquiler deducibles. E filing income tax Vea Gastos de Alquiler , más adelante, para información adicional. E filing income tax Propiedad o servicios. E filing income tax   Si recibe propiedad o servicios como alquiler, en vez de dinero, incluya el valor justo de mercado de la propiedad o de los servicios en su ingreso de alquiler. E filing income tax   Si los servicios son proporcionados a un precio acordado o especificado o sobre el cual los interesados se han puesto de acuerdo, ese precio será el valor justo de mercado a no ser que existan pruebas de lo contrario. E filing income tax Depósitos de garantía. E filing income tax   No incluya un depósito de garantía en su ingreso cuando lo reciba si tiene la intención de devolvérselo a su inquilino al término del contrato de arrendamiento. E filing income tax Pero si guarda todo o una parte del depósito de garantía o la totalidad de éste, durante cualquier año porque su inquilino no cumplió las condiciones del contrato de arrendamiento, incluya la cantidad que mantuvo como ingresos en ese año. E filing income tax   Si una cantidad denominada depósito de garantía se utilizará como último pago de alquiler, se considerará alquiler anticipado. E filing income tax Inclúyala en sus ingresos cuando la reciba. E filing income tax Participación parcial. E filing income tax   Si tiene participación parcial en una propiedad de alquiler, tendrá que declarar su parte del ingreso de alquiler que haya recibido de la propiedad. E filing income tax Alquiler de propiedad que se usa también como su vivienda personal. E filing income tax   Si alquila propiedad que también usa como su vivienda personal y la alquila por menos de 15 días durante el año tributario, no incluya el alquiler que reciba en sus ingresos y no deduzca los gastos de dicho alquiler. E filing income tax Sin embargo, puede deducir en el Anexo A (Formulario 1040) los intereses, los impuestos y las pérdidas personales causadas por hechos fortuitos o robos que se admiten para propiedad no alquilada. E filing income tax Vea Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , más adelante. E filing income tax Gastos de Alquiler Esta sección trata sobre los gastos de alquiler que usted generalmente puede deducir de su ingreso de alquiler. E filing income tax También en esta sección se incluye información sobre los gastos que puede deducir si alquila una parte de su propiedad, o si cambia sus bienes para propósitos de alquiler. E filing income tax La depreciación , la cual también puede deducir de su ingreso de alquiler, se explica más adelante. E filing income tax Uso personal de propiedad de alquiler. E filing income tax   Si a veces usa su propiedad de alquiler para fines personales, tiene que dividir los gastos entre uso por alquiler y uso personal. E filing income tax Además, sus deducciones por gastos de alquiler pueden ser limitadas. E filing income tax Vea Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , más adelante. E filing income tax Participación parcial. E filing income tax   Si tiene participación parcial en una propiedad de alquiler, los gastos pagados se pueden deducir según el porcentaje de propiedad que le corresponde. E filing income tax Cuándo deducir los gastos de alquiler. E filing income tax   Si es contribuyente que utiliza el método a base de efectivo, usted generalmente deduce sus gastos de alquiler en el año en que los paga. E filing income tax Depreciación. E filing income tax   Puede empezar a depreciar la propiedad de alquiler cuando esté lista y disponible para ser alquilada. E filing income tax Vea Placed in Service (Puesta en uso) bajo When Does Depreciation Begin and End (¿Cuándo comienza y termina la depreciación?), en el capítulo 2 de la Publicación 527, en inglés. E filing income tax Gastos previos al alquiler. E filing income tax   Puede deducir sus gastos ordinarios y necesarios por administrar, conservar o mantener propiedad de alquiler a partir de la fecha en que la ponga a la disposición de inquilinos. E filing income tax Alquileres por cobrar. E filing income tax   Si es contribuyente que utiliza el método a base de efectivo, no deduzca los alquileres por cobrar. E filing income tax Debido a que no los incluye en su ingreso, no los puede deducir. E filing income tax Propiedad desocupada de alquiler. E filing income tax   Si tiene propiedad de alquiler, es posible que pueda deducir los gastos ordinarios y necesarios (incluyendo depreciación) por administrar, conservar o mantener la propiedad mientras esté desocupada. E filing income tax Sin embargo, no puede deducir pérdida alguna del ingreso de alquiler para el período en que la propiedad está desocupada. E filing income tax Desocupada mientras está en venta. E filing income tax   Si vende alguna propiedad que tenía para alquiler, usted puede deducir los gastos ordinarios y necesarios para administrar, conservar o mantener la propiedad hasta que se venda. E filing income tax Si la propiedad no se ofrece ni está disponible para ser alquilada mientras está en venta, los gastos no son gastos de alquiler deducibles. E filing income tax Reparaciones y Mejoras Generalmente, un gasto por reparaciones o mantenimiento de su propiedad de alquiler se puede deducir si no está requerido a capitalizar el gasto. E filing income tax Mejoras. E filing income tax   Tiene que capitalizar cualquier gasto que pague para mejorar su propiedad de alquiler. E filing income tax Un gasto es para una mejora si resulta en un mejoramiento de su propiedad, si restaura su propiedad, o modifica su propiedad para un uso nuevo o diferente. E filing income tax Mejoramientos. E filing income tax   Gastos que pueden resultar en un mejoramiento a su propiedad incluyen gastos para arreglar un defecto o fallo preexistente, ampliar o expander su propiedad, o aumentar la capacidad, resistencia, o calidad de su propiedad. E filing income tax Restauración. E filing income tax   Gastos que pueden ser para la restauración incluyen gastos para reemplazar una parte sustancial de la estructura de su propiedad, reparar daños resultantes de un hecho fortuito después de ajustar la base correctamente, o reconstruir su propiedad para restaurarla a una condición como nueva. E filing income tax Adaptación. E filing income tax   Gastos que pueden ser para la adaptación incluyen gastos para modificar su propiedad con fines de darle un uso que no sea el uso previsto y ordinario de la propiedad cuando empezó a alquilarla. E filing income tax Separe los costos de reparaciones de los costos de mejoras y mantenga registros precisos de éstos. E filing income tax Usted necesitará saber el costo de mejoras cuando venda o deprecie su propiedad. E filing income tax Por lo general, los gastos capitalizados para la mejora de su propiedad se pueden depreciar como si la mejora fuera propiedad separada. E filing income tax Otros Gastos Otros gastos que puede deducir de los ingresos de alquiler incluyen publicidad, servicios de limpieza y mantenimiento, servicios públicos, seguro contra incendios y seguro de daños a terceros, impuestos, intereses, comisiones por el cobro de alquiler, viajes y transporte ordinarios y necesarios, y otros gastos explicados a continuación. E filing income tax Primas de seguro pagadas por anticipado. E filing income tax   Si paga una prima de seguro con más de un año de anticipación, por cada año de cobertura puede deducir la parte del pago de la prima que corresponderá a ese año. E filing income tax No puede deducir la prima total en el año en que usted la pague. E filing income tax Honorarios legales y otros honorarios profesionales. E filing income tax   Puede deducir, como gastos de alquiler, gastos legales y otros gastos profesionales; por ejemplo, gastos de preparación de la declaración de impuestos que pagó por preparar la Parte I del Anexo E (Formulario 1040). E filing income tax Por ejemplo, en su Anexo E del año 2013, usted puede deducir cargos pagados en el año 2013 por preparar la Parte I de su Anexo E del año 2012. E filing income tax También puede deducir, como gasto de alquiler, todo gasto (que no sea impuestos federales y multas) que haya pagado para resolver un pago incompleto de impuestos relacionado con sus actividades de alquiler. E filing income tax Impuestos sobre beneficios locales. E filing income tax   Por lo general, no puede deducir cargos por beneficios locales que aumenten el valor de su propiedad, tales como cargos por construir calles, banquetas o aceras, o sistemas de agua o alcantarillado. E filing income tax Estos cobros son gastos de capital que no se pueden depreciar y se tienen que añadir a la base de su propiedad. E filing income tax No obstante, puede deducir impuestos sobre beneficios locales si son para mantener, reparar o pagar cargos de intereses por los beneficios. E filing income tax Gastos de transporte local. E filing income tax    Tal vez pueda deducir sus gastos de transporte local ordinarios y necesarios si incurrió en los mismos para cobrar ingresos de alquiler o para administrar, conservar o mantener su propiedad alquilada. E filing income tax Sin embargo, los gastos incurridos para viajar y regresar desde su domicilio a una propiedad de alquiler constituyen gastos no deducibles por la ida y vuelta a su trabajo, a menos que utilice su domicilio como lugar principal de negocios. E filing income tax Vea la Publicación 587, Business Use of Your Home (Uso de su domicilio para propósitos comerciales), en inglés, para saber si la oficina en su domicilio puede considerarse lugar principal de negocios. E filing income tax   Generalmente, si usa su automóvil personal, camioneta o furgoneta para actividades de alquiler, puede deducir sus gastos usando uno de los métodos siguientes: los gastos reales o la tasa estándar por milla. E filing income tax Para 2013, la tarifa estándar por milla de uso comercial es 56. E filing income tax 5 centavos por milla. E filing income tax Para más información, vea el capítulo 26. E filing income tax    Para deducir los gastos de automóvil bajo cualquiera de los dos métodos, tiene que mantener documentación que cumpla los requisitos del capítulo 26. E filing income tax Además, tiene que completar la Parte V del Formulario 4562, en inglés, y adjuntarla a su declaración de impuestos. E filing income tax Alquiler de equipo. E filing income tax   Puede deducir el alquiler que pague por equipo que utilice para propósitos de alquiler. E filing income tax Sin embargo, en algunos casos, los contratos de arrendamiento son en realidad contratos de compra. E filing income tax De ser así, usted no puede deducir estos pagos. E filing income tax Por medio de depreciación, puede recuperar el costo del equipo que usted haya comprado. E filing income tax Alquiler de propiedad. E filing income tax   Puede deducir el alquiler que usted pague por propiedad que usa para propósitos de alquiler. E filing income tax Si compra derechos de arrendamiento con fines de alquiler, puede deducir una parte igual del costo cada año a lo largo de la vigencia del contrato de arrendamiento. E filing income tax Gastos de viaje. E filing income tax   Puede deducir los gastos ordinarios y necesarios asociados con viajes fuera del área donde viva usted si el motivo principal del viaje es cobrar ingreso de alquiler o para administrar, conservar, o mantener su propiedad de alquiler. E filing income tax Tiene que asignar sus gastos correctamente entre actividades de alquiler y actividades para otros fines. E filing income tax Usted no puede deducir los gastos asociados con viajes fuera del área donde vive si el motivo principal del viaje fue realizar mejoras a su propiedad. E filing income tax Por medio de la depreciación, se recupera el costo de mejoras. E filing income tax Para más información sobre gastos de viaje, vea el capítulo 26. E filing income tax    Para deducir gastos de viaje, tiene que mantener documentación que cumpla los requisitos del capítulo 26. E filing income tax   Vea la sección titulada Rental Expenses (Gastos de alquiler), en la Publicación 527, en inglés, para más información. E filing income tax Propiedad que Pasa a Ser de Alquiler Si cambia su casa u otra propiedad (o una parte de ella) para uso de alquiler en cualquier momento que no sea al principio del año tributario, tendrá que dividir sus gastos anuales, tales como los impuestos y el seguro, entre uso por alquiler y uso personal. E filing income tax Puede deducir como gastos de alquiler solamente la parte del gasto que corresponde a la parte del año en que usó o mantuvo la propiedad para propósitos de alquiler. E filing income tax No puede deducir depreciación o seguro alguno por la parte del año en que mantuvo la propiedad para uso personal. E filing income tax Sin embargo, puede incluir los intereses hipotecarios sobre su casa, primas de seguro hipotecario que reúnan los requisitos y los gastos de los impuestos de bienes raíces como deducción detallada en el Anexo A (Formulario 1040) para la parte del año en que la propiedad se usó para fines personales. E filing income tax Ejemplo. E filing income tax Su año tributario es el año natural. E filing income tax Usted se mudó de su casa en mayo y empezó a alquilarla el 1 de junio. E filing income tax Puede deducir como gastos de alquiler siete doceavos (7/12) de sus gastos anuales, tales como impuestos y seguro. E filing income tax A partir del mes de junio, puede deducir como gastos de alquiler las cantidades que paga por artículos que generalmente se facturan mensualmente, como es el caso de los servicios públicos. E filing income tax Alquiler de Parte de una Propiedad Si alquila una parte de su propiedad, tiene que dividir ciertos gastos entre la parte de la propiedad usada para propósitos de alquiler y aquélla usada para fines personales como si tuviera realmente dos propiedades distintas. E filing income tax Usted puede deducir los gastos relacionados con la parte de la propiedad usada para alquiler, tales como intereses hipotecarios sobre su casa, primas de seguro hipotecario que reúnan los requisitos e impuestos de bienes raíces, como gastos de alquiler en el Anexo E (Formulario 1040). E filing income tax También puede deducir como gastos de alquiler una parte de otros gastos que normalmente son gastos personales no deducibles, tales como aquéllos de electricidad o de pintar el exterior de su casa. E filing income tax No ha habido cambios en cuanto a los tipos de gastos que se pueden deducir por la parte de su propiedad destinada a uso personal. E filing income tax Normalmente, estos gastos se pueden deducir solamente si detalla sus deducciones en el Anexo A del Formulario 1040. E filing income tax Usted no puede deducir parte alguna del costo de la primera línea telefónica aunque sus inquilinos tengan acceso ilimitado. E filing income tax No tiene que dividir los gastos que pertenecen solamente a la parte alquilada de su propiedad. E filing income tax Por ejemplo, si pinta un cuarto que alquila, o si paga primas por seguro de daños con respecto al alquiler de un cuarto de su casa, su costo entero se considerará gasto de alquiler. E filing income tax Si instala una segunda línea telefónica para el uso exclusivo de sus inquilinos, todo costo de la segunda línea telefónica se podrá deducir como gasto de alquiler. E filing income tax Como se explica más adelante, puede deducir depreciación sobre la parte de la vivienda que usó para alquiler y también sobre los muebles y el equipo que utilizó para propósitos de alquiler. E filing income tax Cómo dividir los gastos. E filing income tax   Si un gasto es tanto por uso de alquiler como uso personal, tales como intereses hipotecarios o calefacción para toda la casa, usted tiene que dividir el gasto entre el uso de alquiler y el uso personal. E filing income tax Puede usar cualquier método razonable para dividir el gasto. E filing income tax Puede resultarle razonable dividir el costo de algunos artículos (por ejemplo, el agua) basándose en cuántas personas los usan. E filing income tax Los dos métodos más comunes para dividir un gasto son aquéllos que se basan en (1) cuántos cuartos hay en su casa y (2) el número de pies cuadrados de su casa. E filing income tax Alquiler sin Fines de Lucro Si no alquila su propiedad con fines de lucro, podrá deducir sus gastos de alquiler solamente hasta llegar a la cantidad de su ingreso de alquiler. E filing income tax No se puede deducir una pérdida ni trasladar al año siguiente ningún gasto de alquiler superior a su ingreso de alquiler de ese año. E filing income tax Para saber más sobre las reglas que corresponden a una actividad a la cual no se dedica con fines de lucro, vea Not-for-Profit Activities (Actividades sin fines de lucro), en el capítulo 1 de la Publicación 535, en inglés. E filing income tax Dónde se anota la deducción. E filing income tax   Declare su ingreso de alquiler sin fines de lucro en la línea 21 del Formulario 1040. E filing income tax Por ejemplo, puede incluir sus intereses hipotecarios y toda prima de seguro hipotecario que reúna los requisitos (si usa la propiedad como su vivienda principal o segunda vivienda), impuestos sobre bienes raíces y pérdidas fortuitas en las líneas correspondientes del Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), si detalla las deducciones. E filing income tax   Si detalla sus deducciones, anote los demás gastos de alquiler, sujetos a las reglas explicadas en el capítulo 1 de la Publicación 535, en inglés, como deducciones detalladas misceláneas en la línea 23 del Anexo A (Formulario 1040). E filing income tax Puede deducir estos gastos solamente si el total de éstos, junto con otras deducciones detalladas misceláneas, es mayor del 2% de su ingreso bruto ajustado. E filing income tax Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) Si usa una unidad habitable para fines personales (incluyendo una casa de vacaciones) que alquila, tiene que dividir sus gastos entre uso de alquiler y uso personal. E filing income tax Normalmente, los gastos de alquiler no serán mayores que el total de los gastos multiplicados por una fracción; el denominador de la cual es el número total de días que se usa la unidad habitable, y el numerador de la cual es el número total de días que realmente se alquila a un precio justo de alquiler. E filing income tax Sólo los gastos de alquiler podrían deducirse en el Anexo E del Formulario 1040. E filing income tax Algunos gastos personales podrían deducirse si usted detalla las deducciones en el Anexo A del Formulario 1040. E filing income tax Usted también tiene que determinar si la unidad habitable se considera una vivienda. E filing income tax Si la unidad habitable se considera una vivienda, la cantidad de gastos de alquiler que puede deducir podría limitarse. E filing income tax Si una unidad habitable se considera o no una vivienda depende de cuántos días durante el año se consideren días de uso personal. E filing income tax Existe una regla especial si utilizó la unidad habitable como vivienda y la alquiló por menos de 15 días durante el año. E filing income tax Unidad habitable. E filing income tax    Una unidad habitable incluye una casa, un apartamento, un condominio, una casa móvil, un barco, una vivienda de vacaciones o bienes semejantes. E filing income tax Asimismo, incluye toda estructura u otros bienes pertenecientes a dicha unidad. E filing income tax Una unidad habitable tiene comodidades básicas para vivir, tales como espacio para dormir, un inodoro e instalaciones para cocinar. E filing income tax    Una unidad habitable no incluye propiedad que se usa solamente como un hotel, un motel, una hostería o establecimiento semejante. E filing income tax La propiedad se usa solamente como hotel, motel, hostería o establecimiento semejante si está abierta habitualmente para clientes que pagan y si no la usa su dueño como vivienda durante el año. E filing income tax Ejemplo. E filing income tax Usted alquila una habitación en su casa que siempre está disponible para arrendamiento a corto plazo para clientes que pagan. E filing income tax Usted mismo no usa la habitación y permite solamente que los clientes la usen. E filing income tax La habitación tiene uso exclusivo como hotel, motel, hostería o establecimiento semejante y no es una unidad habitable. E filing income tax Cómo Dividir los Gastos Si usa una unidad habitable para fines de alquiler y para fines personales, divida sus gastos entre uso de alquiler y uso personal basándose en el número de días usados para cada fin. E filing income tax Al dividir sus gastos, siga estas reglas: Cualquier día en que se alquile la unidad a un precio justo de alquiler es un día de uso de alquiler aunque la usara para propósitos personales ese día. E filing income tax Esta regla no es aplicable al determinar si la usó como vivienda. E filing income tax Cualquier día en que la unidad esté disponible para alquilarse, pero no se alquila en realidad, no se considera día de uso para fines de alquiler. E filing income tax Ejemplo. E filing income tax Su casa de playa estuvo disponible para ser alquilada desde el 1 de junio hasta el 31 de agosto (92 días). E filing income tax Durante este período, salvo la primera semana de agosto (7 días) cuando no pudo hallar a un inquilino, alquiló su casa de playa a un precio justo de alquiler. E filing income tax La persona que alquiló la casa en julio permitió que usted la usara por un fin de semana (2 días) sin ninguna reducción ni reembolso del alquiler. E filing income tax La familia de usted también usó la casa de playa durante las dos últimas semanas de mayo (14 días). E filing income tax La casa no fue usada en absoluto antes del 17 de mayo o después del 31 de agosto. E filing income tax Usted calcula la parte de los gastos de la casa que se considerarán gastos de alquiler de la manera siguiente: La casa se usó para alquiler un total de 85 días (92 menos 7). E filing income tax Los días en que estuvo disponible para ser alquilada, pero que no se alquiló (7 días) no se consideran días de uso de alquiler. E filing income tax El fin de semana de julio (2 días) en el cual la usó constituye uso de alquiler porque recibió un precio justo de alquiler por el fin de semana. E filing income tax Usó la casa para propósitos personales durante 14 días (las dos últimas semanas de mayo). E filing income tax El uso total de la casa fue 99 días (14 días de uso personal + 85 días de uso de alquiler). E filing income tax Sus gastos de alquiler son 85/99 (86%) de los gastos de la casa. E filing income tax Nota. E filing income tax Para determinar si usó la casa como vivienda, el fin de semana de julio (2 días) en que usted la usó se considera uso personal aunque haya recibido un precio justo de alquiler por el fin de semana. E filing income tax Por lo tanto, tuvo 16 días de uso personal y 83 días de uso por alquiler. E filing income tax Debido a que usted usó la casa para fines personales más de 14 días y más del 10% de los días en alquiler (8 días), la usó entonces como vivienda. E filing income tax Si tiene una pérdida neta, tal vez no pueda deducir todos los gastos de alquiler. E filing income tax Vea Unidad Habitable Usada como Vivienda, a continuación. E filing income tax Unidad Habitable Usada como Vivienda Si usa una unidad habitable para propósitos de alquiler y propósitos personales, el trato tributario de los gastos de alquiler que calculó anteriormente bajo Cómo dividir los gastos y los ingresos de alquiler depende de si se considera que usted usa la unidad habitable como vivienda. E filing income tax Usted usa una unidad habitable como vivienda durante el año tributario si la utiliza para fines personales más de cualquiera de las siguientes que sea mayor: 14 días o el 10% del total de días durante los cuales se les alquila a otras personas a un precio justo de alquiler. E filing income tax Vea ¿Qué es un día de uso personal? , más adelante. E filing income tax Precio justo de alquiler. E filing income tax   Por lo general, un precio justo de alquiler de su propiedad es aquella cantidad que una persona que no sea su pariente estaría dispuesta a pagar. E filing income tax El alquiler que usted cobra no es precio justo de alquiler si es considerablemente menor que los alquileres que se cobran por otras propiedades semejantes en su área. E filing income tax   Si una unidad habitable se usa para propósitos personales en un día en que se alquila a un precio justo de alquiler, no cuente ese día como uso de alquiler al aplicarse el punto (2) anteriormente. E filing income tax En lugar de esto, cuéntelo como día de uso personal al aplicarse los puntos (1) y (2) anteriores. E filing income tax ¿Qué es un día de uso personal?   Un día de uso personal de una unidad habitable es cualquier día en que ésta sea usada por cualquiera de las personas siguientes: Usted o cualquier otra persona con intereses financieros en la unidad, a no ser que se la alquile a otro dueño como su vivienda principal según un acuerdo de financiación de patrimonio neto compartido (definido más adelante). E filing income tax Sin embargo, vea Días usados como vivienda principal antes o después de alquilar , más adelante. E filing income tax Un pariente suyo o de la familia de cualquier otra persona que tenga intereses financieros en la unidad, a no ser que el pariente use la unidad habitable como su vivienda principal y pague un precio justo de alquiler. E filing income tax La familia incluye únicamente a su cónyuge, sus hermanos y hermanas, medios hermanos y medias hermanas, antepasados (padres, abuelos, etc. E filing income tax ) y descendientes directos (hijos, nietos, etc. E filing income tax ). E filing income tax Cualquier persona que, según un acuerdo, le permita a usted que use otra unidad habitable. E filing income tax Cualquier persona que la use a un precio menor que el precio justo de alquiler. E filing income tax Vivienda principal. E filing income tax   Si la otra persona o pariente mencionado en los puntos (1) ó (2) anteriores tiene más de una vivienda, su vivienda principal es generalmente aquélla en que vivió la mayor parte del tiempo. E filing income tax Acuerdo de financiación de patrimonio neto compartido. E filing income tax   Éste es un acuerdo según el cual dos personas o más obtienen intereses financieros no divididos en la totalidad de una misma unidad habitable, inclusive el terreno, por más de 50 años, y uno o más de los copropietarios tiene derecho de ocupar la unidad habitable como su vivienda principal, si paga alquiler al (a los demás) copropietario(s). E filing income tax Donación del uso de propiedad. E filing income tax   Usted usa una unidad habitable para propósitos personales si: Dona el uso de la unidad a una institución de caridad, Dicha institución vende el uso de la unidad en una actividad de recaudación de fondos y El “comprador” usa la unidad. E filing income tax Ejemplos. E filing income tax   Los siguientes ejemplos demuestran cómo determinar los días de uso personal: Ejemplo 1. E filing income tax Usted y su vecino son copropietarios de un condominio en la playa. E filing income tax El año pasado, les alquilaron el condominio a turistas siempre que fuera posible. E filing income tax Nadie usó el condominio como vivienda principal. E filing income tax Su vecino usó el condominio 2 semanas el año pasado; usted no lo utilizó en absoluto. E filing income tax Debido a que su vecino tiene participación en el condominio, se considera que tanto él como usted han usado el condominio para propósitos personales durante esas 2 semanas. E filing income tax Ejemplo 2. E filing income tax Usted y sus vecinos son copropietarios de una casa conforme a un acuerdo de financiación de patrimonio neto compartido. E filing income tax Sus vecinos viven en la casa y le pagan a usted un precio justo de alquiler. E filing income tax Aunque los vecinos tienen intereses financieros en la casa, los días en que ellos viven allí no cuentan como días de uso personal para usted. E filing income tax Eso se debe a que sus vecinos alquilan la casa como su vivienda principal conforme a un acuerdo de financiación de patrimonio neto compartido. E filing income tax Ejemplo 3. E filing income tax Usted posee una propiedad de alquiler que le arrienda a su hijo. E filing income tax Su hijo no tiene interés financiero en esta propiedad. E filing income tax La usa como su vivienda principal y le paga a usted un precio justo de alquiler por la propiedad. E filing income tax El uso de la propiedad por parte de su hijo no representa uso personal por parte de usted porque su hijo la está usando como vivienda principal, no tiene interés financiero en la propiedad y le está pagando a usted un precio justo. E filing income tax Ejemplo 4. E filing income tax Usted le alquila su casa de playa a Josué. E filing income tax Josué le alquila a usted su casa en las montañas. E filing income tax Cada uno paga un precio justo de alquiler. E filing income tax Usted usa su propia casa para fines personales los días en que él la usa porque Josué usa su casa conforme a un acuerdo que le permite a usted usar la casa de él. E filing income tax Días usados para reparaciones y mantenimiento. E filing income tax   Cualquier día que pase trabajando sustancialmente a tiempo completo, reparando y manteniendo (no mejorando) su propiedad, no se cuenta como día de uso personal. E filing income tax No cuente tal día como día de uso personal aunque sus parientes usen la propiedad para actividades recreativas en el mismo día. E filing income tax Días usados como vivienda principal antes o después de alquilar. E filing income tax   Con el fin de determinar si una unidad habitable se usó como vivienda, quizás no tenga que contar como días de uso personal los días en que usó la propiedad como vivienda principal antes o después de haberla alquilado u ofrecido en arrendamiento. E filing income tax No los cuente como días de uso personal si: Usted alquiló o trató de alquilar la propiedad por 12 o más meses seguidos. E filing income tax Usted alquiló o trató de alquilar la propiedad durante un período menor a 12 meses seguidos y el período se terminó porque vendió o canjeó la propiedad. E filing income tax Sin embargo, este requisito especial no es aplicable al dividir gastos entre uso de alquiler y uso personal. E filing income tax Ejemplos. E filing income tax   Los siguientes ejemplos demuestran cómo determinar si usó su propiedad alquilada como vivienda. E filing income tax Ejemplo 1. E filing income tax Usted convirtió el sótano de su casa en un apartamento con un dormitorio, un baño y una cocina pequeña. E filing income tax Les alquiló el apartamento del sótano, a un precio justo de alquiler, a estudiantes universitarios durante el año escolar. E filing income tax Lo alquiló con un contrato de arrendamiento de 9 meses (273 días). E filing income tax Calculó que 27 días son el 10% del total de días en que la vivienda se alquiló a otras personas a un precio justo de alquiler. E filing income tax En el mes de junio (30 días), sus hermanos se alojaron con usted y vivieron en el apartamento del sótano sin pagar alquiler. E filing income tax El apartamento del sótano fue usado como vivienda porque lo usó para propósitos personales por 30 días. E filing income tax Si sus hermanos usaron el apartamento sin pagar alquiler, eso se considera uso personal. E filing income tax El uso personal (30 días) supera el total más alto entre: 14 días o el 10% del total de días durante los cuales fue alquilado (27 días). E filing income tax Ejemplo 2. E filing income tax Usted alquiló el dormitorio para huéspedes en su casa a un precio justo de alquiler durante los fines de semana de la fiesta de Homecoming, de la ceremonia de entrega de diplomas y de fútbol de la universidad local (un total de 27 días). E filing income tax Su cuñada se alojó en el dormitorio, sin pagar alquiler, durante las últimas 3 semanas (21 días) de julio. E filing income tax Usted calculó que el 10% del total de días en que el dormitorio se alquiló a otras personas a un precio justo de alquiler es 3 días. E filing income tax El dormitorio se usó como vivienda porque fue utilizado para propósitos personales por 21 días. E filing income tax Eso supera el total más alto de: 14 días o el 10% de los 27 días durante los cuales se alquiló (3 días). E filing income tax Ejemplo 3. E filing income tax Usted es dueño de un condominio en un lugar turístico. E filing income tax Lo alquiló a un precio justo de alquiler por 170 días durante el año. E filing income tax Por 12 de esos días, el inquilino no pudo usar el condominio y permitió que lo usara usted aunque usted no le reembolsó ninguna parte del alquiler. E filing income tax De hecho, la familia de usted usó el condominio por 10 de esos días. E filing income tax Por lo tanto, se considera que el condominio fue alquilado por 160 días (170 menos 10). E filing income tax Usted calculó que el 10% del total de días en que el dormitorio se alquiló a los demás a un precio justo de alquiler es 16 días. E filing income tax Su familia también usó el condominio por otros 7 días durante el año. E filing income tax Usted usó el condominio como vivienda porque lo usó para propósitos personales por 17 días. E filing income tax Eso supera el total más alto de: 14 días o el 10% de los 160 días durante los cuales fue alquilado (16 días). E filing income tax Uso de alquiler mínimo. E filing income tax   Si usa la unidad habitable como vivienda y la alquila por menos de 15 días durante el año, ese período no se considera actividad de alquiler. E filing income tax Para información adicional, vea Propiedad usada como vivienda, y alquilada menos de 15 días, más adelante. E filing income tax Límite sobre las deducciones. E filing income tax   Alquilar una unidad habitable que se considera una vivienda no es una actividad pasiva. E filing income tax En lugar de ello, si los gastos de alquiler son mayores que los ingresos de alquiler, parte, o tal vez todos los gastos en exceso no pueden utilizarse para compensar ingresos de otras fuentes. E filing income tax Los gastos en exceso que no se pueden utilizar para compensar ingresos de otras fuentes se trasladan al año siguiente y se consideran gastos de alquiler para la misma propiedad. E filing income tax Todos los gastos trasladados al año siguiente estarán sujetos a los límites correspondientes a dicho año. E filing income tax Este límite corresponde a los gastos trasladados a un año posterior aunque no utilice la propiedad como su vivienda en dicho año posterior. E filing income tax   Para calcular los gastos de alquiler deducibles que corresponden al año en curso y los gastos que se trasladan al año que viene, utilice la Hoja de Trabajo 9-1. E filing income tax Cómo Declarar Ingresos y Deducciones Propiedad no usada para fines personales. E filing income tax   Si no usa una unidad habitable para fines personales, vea Cómo Declarar Ingresos y Gastos de Alquiler , más adelante, para saber cómo declarar los ingresos y gastos de alquiler. E filing income tax Propiedad usada para fines personales. E filing income tax   Si usa una unidad habitable para fines personales, la manera en que usted declara sus ingresos y gastos de alquiler depende de si usted usó la unidad habitable como vivienda. E filing income tax Propiedad no usada como vivienda. E filing income tax   Si usted usa una unidad habitable para fines personales, pero no como vivienda, declare todos sus ingresos de alquiler en sus ganancias. E filing income tax Ya que usted usó la unidad habitable para fines personales, usted debe dividir los gastos entre el uso de alquiler y el uso personal, según se describió anteriormente, bajo Cómo Dividir los Gastos . E filing income tax Los gastos correspondientes a su uso personal no son deducibles como gastos de alquiler. E filing income tax   Sin embargo, sus gastos de alquiler deducibles pueden ser mayores que sus ingresos brutos de alquiler. E filing income tax Vea Límites sobre las Pérdidas de Alquiler , más adelante. E filing income tax Propiedad usada como vivienda, y alquilada menos de 15 días. E filing income tax   Si usa una unidad habitable como vivienda, y la alquila menos de 15 días durante el año, se considera que su función principal no es de alquiler, y no debe ser declarada en el Anexo E (Formulario 1040). E filing income tax No se le requiere declarar sus ingresos ni gastos de alquiler provenientes de esta actividad. E filing income tax Los gastos, incluso los intereses hipotecarios que reúnen los requisitos, impuestos sobre los bienes raíces, y toda pérdida por hecho fortuito que reúna los requisitos se deben declarar de la manera normalmente permitida, en el Anexo A (Formulario 1040). E filing income tax Vea las Instrucciones del Anexo A (Formulario 1040) para más información acerca de cómo deducir estos gastos. E filing income tax Propiedad usada como vivienda, y alquilada 15 días o más. E filing income tax   Si usa una unidad habitable como vivienda y la alquila 15 días o más durante el año, incluya todos los ingresos de alquiler en sus ganancias. E filing income tax Ya que usted usó la unidad habitable para fines personales, usted debe dividir sus gastos entre el uso de alquiler y el uso personal, según se describió anteriormente, bajo Cómo Dividir los Gastos . E filing income tax Los gastos correspondientes al uso personal no son deducibles como gastos de alquiler. E filing income tax   Si recibió una utilidad neta por alquilar la unidad habitable por el año (es decir, si sus ingresos de alquiler son mayores que el total de sus gastos de alquiler, incluyendo la depreciación), deduzca todos sus gastos de alquiler. E filing income tax No necesitará usar la Hoja de Trabajo 9-1. E filing income tax   Sin embargo, si usted tuvo una pérdida neta por alquilar la unidad habitable ese año, la deducción por ciertos gastos de alquiler está limitada. E filing income tax Para calcular sus gastos de alquiler deducibles, y toda cantidad traspasable al año siguiente, use la Hoja de Trabajo 9-1. E filing income tax Depreciación Usted recupera el costo de su propiedad que produce ingresos a través de deducciones tributables anuales. E filing income tax Esto se hace depreciando la propiedad; es decir, deduciendo una parte de su costo cada año en su declaración de impuestos. E filing income tax Hay tres factores que determinan la cantidad de depreciación que usted puede deducir cada año: (1) su base en la propiedad, (2) el período de recuperación de la propiedad y (3) el método de depreciación que se usa. E filing income tax No puede simplemente deducir como gastos sus pagos de hipoteca o capital o el costo de muebles, instalaciones fijas y equipo. E filing income tax Usted puede deducir depreciación solamente sobre la parte de su propiedad que se usa para fines de alquiler. E filing income tax La depreciación reduce su base para calcular la ganancia o la pérdida sobre una venta o intercambio futuro. E filing income tax Quizás tenga que usar el Formulario 4562, en inglés, para calcular y declarar la depreciación. E filing income tax Vea Cómo Declarar Ingresos y Gastos de Alquiler , más adelante. E filing income tax Impuesto mínimo alternativo. E filing income tax   Si utiliza la depreciación acelerada, es posible que esté sujeto al impuesto mínimo alternativo. E filing income tax La depreciación acelerada le permite deducir más depreciación más temprano en el periodo de recuperación de la que podría deducir si utilizara el método de la depreciación uniforme (la misma deducción cada año). E filing income tax Declaración de la cantidad correcta de depreciación. E filing income tax   Usted debería declarar la cantidad correcta de depreciación cada año tributario. E filing income tax Si no ha declarado toda la cantidad de depreciación que tenía derecho a deducir, aún tiene que reducir el valor de la base de la propiedad por la cantidad total de depreciación que hubiera podido deducir. E filing income tax   Si dedujo una cantidad incorrecta de depreciación para propiedad en un año cualquiera, puede hacer una corrección para ese año presentando el Formulario 1040X, Amended U. E filing income tax S. E filing income tax Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal de los Estados Unidos), en inglés. E filing income tax Si no se le permite hacer la corrección en una declaración enmendada, puede cambiar su método contable para declarar la cantidad correcta de depreciación. E filing income tax Vea Claiming the Correct Amount of Depreciation (Declaración de la cantidad correcta de depreciación), en el capítulo 2 de la Publicación 527, en inglés, para más información. E filing income tax Cambio de método contable para deducir depreciación no declarada. E filing income tax   Para cambiar su método contable, normalmente tiene que presentar el Formulario 3115, Application for Change in Accounting Method (Solicitud para el cambio de método contable), en inglés, para obtener la autorización del Servicio de Impuestos Internos. E filing income tax En algunos casos, puede recibir autorización automática. E filing income tax Para más información, vea el capítulo 1 de la Publicación 946, en inglés. E filing income tax Terreno. E filing income tax   No puede depreciar el costo del terreno porque normalmente el terreno no se desgasta, no se vuelve obsoleto, ni se agota. E filing income tax Los costos para despejar y nivelar el terreno, junto con aquéllos para plantar y jardinear, normalmente forman parte del costo del terreno y no se pueden depreciar. E filing income tax Información adicional. E filing income tax   Vea la Publicación 527, en inglés, para información sobre cómo depreciar propiedad de alquiler y vea la Publicación 946, en inglés, para más información sobre la depreciación. E filing income tax Límites sobre las Pérdidas de Alquiler Si tiene alguna pérdida de su actividad de alquiler de bienes raíces, dos clases de reglas pueden limitar la cantidad que puede deducir de las pérdidas. E filing income tax Tiene que considerar estas reglas en el mismo orden a continuación. E filing income tax Reglas sobre el monto de riesgo. E filing income tax Estas reglas son aplicadas primero si hay inversión en su actividad de alquiler de bienes raíces por la cual usted no tiene monto de riesgo. E filing income tax Esto es aplicable sólo si la propiedad de bienes raíces fue puesta en uso después de 1986. E filing income tax Límites sobre las actividades pasivas. E filing income tax Por lo general, las actividades relacionadas con el alquiler de bienes raíces son consideradas como actividades pasivas y las pérdidas no son deducibles al menos que tenga ingresos de otras actividades pasivas para compensar las pérdidas. E filing income tax Sin embargo, existen excepciones. E filing income tax Reglas sobre el Monto de Riesgo Podría estar sujeto a las reglas sobre el monto de riesgo si tiene: Una pérdida de una actividad de una ocupación o negocio o para generar ingresos, y Cantidades invertidas en la actividad por la cual usted no tiene un riesgo completo. E filing income tax Las pérdidas provenientes de la posesión de bienes raíces (aparte de propiedades minerales) puestos en uso antes de 1987 no están sujetas a las reglas sobre el monto de riesgo. E filing income tax Por lo general, cualquier pérdida de una actividad sujeta a las reglas sobre el monto de riesgo se permite solamente según la cantidad total que tenga en riesgo en la actividad al final del año tributario. E filing income tax Se considera que usted está en una actividad de riesgo según el dinero y la base ajustada de otras propiedades que haya aportado en la actividad y ciertas cantidades que haya recibido en préstamo para la actividad. E filing income tax Vea la Publicación 925, en inglés, para más información. E filing income tax Límites sobre las Actividades Pasivas Por lo general, todas las actividades relacionadas con el alquiler de bienes raíces (excepto las de ciertos agentes de bienes raíces, más adelante) son actividades pasivas. E filing income tax En este contexto, una actividad de alquiler es aquélla mediante la cual recibe ingresos principalmente por el uso de propiedad tangible, en lugar de servicios. E filing income tax Límites sobre las deducciones y los créditos de actividades pasivas. E filing income tax    Las deducciones o pérdidas generadas por actividades pasivas están limitadas. E filing income tax Por lo general, usted no puede compensar los ingresos, salvo aquéllos pasivos, con pérdidas provenientes de actividades pasivas. E filing income tax Tampoco puede compensar los impuestos sobre el ingreso, a menos que sea ingreso pasivo, con créditos que resulten de actividades pasivas. E filing income tax Toda pérdida o crédito excedente se traspasa al año tributario siguiente. E filing income tax   Para una explicación detallada de estas reglas, vea la Publicación 925, en inglés. E filing income tax    Posiblemente tenga que completar el Formulario 8582, en inglés, para calcular la cantidad de cualquier pérdida de actividad pasiva del año tributario en curso para todas las actividades y la cantidad de la pérdida por actividades pasivas permitida en su declaración de impuestos. E filing income tax Agentes de bienes raíces. E filing income tax   Las actividades de alquiler en las cuales participó materialmente durante el año no son actividades pasivas si, en ese año, usted era agente de bienes raíces. E filing income tax Para una explicación detallada de los requisitos, vea la Publicación 527, en inglés. E filing income tax Para una explicación detallada de la participación material, vea la Publicación 925, en inglés. E filing income tax Excepción por el Uso Personal de una Unidad Habitable Si usted utilizó la propiedad de alquiler como su hogar durante el año, todo ingreso, deducción, ganancia o pérdida que le corresponde a dicho uso no se tomará en cuenta para propósitos del límite sobre la pérdida de actividades pasivas. E filing income tax En vez de eso, siga las reglas que se explican bajo el tema titulado Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones) , anteriormente. E filing income tax Excepción para Actividades de Alquiler de Bienes Raíces con Participación Activa Si usted o su cónyuge participaron activamente en una actividad pasiva de alquiler de bienes raíces, quizás podría deducir de su ingreso no pasivo hasta $25,000 en pérdidas provenientes de dicha actividad. E filing income tax Este descuento especial es una excepción a la regla general que no admite las pérdidas que excedan del monto de los ingresos procedentes de actividades pasivas. E filing income tax De igual modo, usted quizás podría compensar los impuestos con créditos de hasta $25,000 de ingresos no pasivos que provengan de dicha actividad después de tomar en consideración cualquier pérdida permitida por esta excepción. E filing income tax Participación activa. E filing income tax   Usted participó activamente en una actividad de bienes raíces de alquiler si usted (y su cónyuge) era(n) dueño(s) de por lo menos el 10% de la propiedad alquilada y tomó decisiones de administración o hizo las gestiones para que otros proveyeran servicios (tales como reparaciones) de manera importante y bona fide (de buena fe). E filing income tax Las decisiones de administración que pueden contar como participación activa incluyen el aprobar inquilinos nuevos, decidir términos de alquiler, aprobar gastos y decisiones semejantes. E filing income tax Descuento especial máximo. E filing income tax   El descuento especial máximo es: $25,000 para solteros y casados que presenten una declaración conjunta para el año tributario, $12,500 para casados que presenten la declaración por separado para el año tributario y que hayan vivido separados de sus cónyuges en todo momento del año tributario y $25,000 para un caudal hereditario calificado, menos el descuento especial al que tiene derecho el cónyuge sobreviviente. E filing income tax   Si sus ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) son $100,000 o menos ($50,000 o menos si son casados que presentan la declaración por separado), puede deducir la pérdida hasta la cantidad especificada arriba. E filing income tax Si su MAGI es superior a $100,000 (superior a $50,000 si son casados que presentan la declaración por separado), el descuento especial se limita al 50% de la diferencia entre $150,000 ($75,000 si son casados que presentan la declaración por separado) y su MAGI. E filing income tax   Por lo general, si su MAGI es $150,000 o más ($75,000 si son casados que presentan la declaración por separado), no hay descuento especial. E filing income tax Información adicional. E filing income tax   Vea la Publicación 925, en inglés, para obtener más información acerca de los límites sobre las pérdidas pasivas, incluida información sobre el trato de créditos y de pérdidas pasivas no permitidas sin usar y el trato de ganancias y pérdidas devengadas por enajenación de una actividad pasiva. E filing income tax Cómo Declarar Ingresos y Gastos de Alquiler El formulario básico para declarar ingresos y gastos de alquiler residencial es el Anexo E (Formulario 1040). E filing income tax Sin embargo, no utilice ese anexo para declarar una actividad sin fines de lucro. E filing income tax Consulte Alquiler sin Fines de Lucro , anteriormente. E filing income tax Prestación de servicios sustanciales. E filing income tax   Si proporciona servicios sustanciales que sean principalmente para la comodidad del inquilino, tales como limpieza regular, cambio de ropa de cama o servicio de criado doméstico, usted tiene que declarar los ingresos y gastos de alquiler en el Anexo C (Formulario 1040), Profit or Loss From Business (Ganancia o pérdida de negocios), o el Anexo C-EZ (Formulario 1040), Net Profit From Business (Sole Proprietorship) (Utilidad neta de negocios (empresa con dueño único)), en inglés. E filing income tax Los servicios sustanciales no incluyen el abastecimiento de calefacción y luz, limpieza de áreas públicas, recogida de basura, etcétera. E filing income tax Para más información, vea la Publicación 334, Tax Guide for Small Business (Guía de impuestos para pequeños negocios), en inglés. E filing income tax Puede también estar obligado a pagar el impuesto del trabajo por cuenta propia sobre su ingreso de alquiler utilizando el Anexo SE (Formulario 1040), Self-Employment Tax (Impuesto del trabajo por cuenta propia). E filing income tax    Use el Formulario 1065, U. E filing income tax S. E filing income tax Return of Partnership Income (Declaración de ingresos de sociedades colectivas de los Estados Unidos), en inglés, si su actividad de alquiler es de una sociedad colectiva (incluyendo una sociedad colectiva con su cónyuge a menos que sea una empresa conjunta que reúne los requisitos). E filing income tax Empresa conjunta que reúne los requisitos. E filing income tax   Si usted y su cónyuge cada uno participan materialmente como los únicos socios de un negocio de bienes raíces del cual la posesión y operación es conjunta, y presentan una declaración conjunta para el año tributario, pueden elegir conjuntamente que se les considere como si fueran una empresa conjunta que reúne los requisitos en vez de una sociedad colectiva. E filing income tax En la mayoría de los casos, esta elección no aumentará el total adeudado de impuestos en la declaración conjunta, pero sí le provee a cada uno un crédito por los ingresos del Seguro Social, en los cuales se basan los beneficios de jubilación, y para la cobertura de Medicare, si sus ingresos de alquiler están sujetos al impuesto sobre el trabajo por cuenta propia. E filing income tax Para más información, vea la Publicación 527, en inglés. E filing income tax Formulario 1098, Mortgage Interest Statement (Informe de intereses hipotecarios), en inglés. E filing income tax    Si le pagó $600 o más en intereses hipotecarios sobre su propiedad de alquiler a alguna persona, usted debería recibir el Formulario 1098 o un informe semejante que señale los intereses que pagó para el año. E filing income tax Si usted y por lo menos otra persona (aparte de su cónyuge si presenta una declaración conjunta) fueron responsables de intereses sobre la hipoteca y pagaron dichos intereses y la otra persona recibió el Formulario 1098, declare su parte de los intereses en la línea 13 del Anexo E (Formulario 1040). E filing income tax Adjunte una nota a su declaración de impuestos mostrando el nombre y la dirección de la otra persona. E filing income tax En el margen izquierdo del Anexo E, al lado de la línea 13, escriba “See attached” (Vea información adjunta). E filing income tax Anexo E (Formulario 1040) Si alquila edificios, habitaciones o apartamentos y provee solamente servicios básicos, tales como calefacción, luz, servicios de basura, etc. E filing income tax , normalmente declararía sus ingresos y gastos de alquiler en la Parte I del Anexo E (Formulario 1040). E filing income tax Enumere la lista de sus ingresos, gastos y depreciación totales para cada propiedad de alquiler. E filing income tax Asegúrese de anotar el número de días de alquiler a un precio justo de alquiler y días de uso personal en la línea 2. E filing income tax Si tiene más de tres propiedades de alquiler o de regalía, complete y adjunte cuantos Anexos E sean necesarios para enumerar las propiedades. E filing income tax Complete las líneas 1 y 2 para cada propiedad. E filing income tax No obstante, llene las líneas 23a a 26 solamente en un Anexo E. E filing income tax En la línea 18 de la página 1 del Anexo E, anote la depreciación que reclama por cada propiedad. E filing income tax Para averiguar si tiene que adjuntar el Formulario 4562, en inglés, vea la sección titulada Form 4562 (Formulario 4562), bajo el capítulo 3 de la Publicación 527, en inglés. E filing income tax Si tiene una pérdida de su actividad de alquiler de bienes raíces, tal vez tenga que completar uno o ambos de los siguientes formularios. E filing income tax Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. E filing income tax Vea Reglas sobre el Monto de Riesgo , anteriormente. E filing income tax También vea la Publicación 925, en inglés. E filing income tax Formulario 8582, Passive Activity Loss Limitations (Limitaciones de pérdidas de actividad pasiva), en inglés. E filing income tax Vea Límites sobre las Actividades Pasivas , anteriormente. E filing income tax La página 2 del Anexo E se utiliza para declarar ingresos o pérdidas provenientes de sociedades colectivas, sociedades anónimas de tipo S, herencias, fideicomisos y negocios hipotecarios de inversiones en bienes raíces. E filing income tax Si necesita usar la página 2 del Anexo E, asegúrese de usar la página 2 del mismo Anexo E que utilizó para anotar su actividad de alquiler en la página 1. E filing income tax También incluya la cantidad de la línea 26 (Parte I) en la línea 41 (Parte V), “Total income or (loss)” (Total de ingreso o (pérdida)). E filing income tax Hoja de Trabajo 9-1. E filing income tax Hoja de Trabajo para Calcular las Deducciones de Alquiler para una Unidad Habitable que se Usa como Vivienda Utilice esta hoja de trabajo solamente si contesta “Sí” a todas las preguntas siguientes: ¿Usó la unidad habitable como vivienda este año? Vea Unidad Habitable Usada como Vivienda . E filing income tax ¿Alquiló la unidad habitable a un precio justo de alquiler por 15 días o más este año? ¿Es el total de sus gastos de alquiler y de depreciación mayor que sus ingresos de alquiler? PARTE I. E filing income tax Porcentaje del Uso de Alquiler A. E filing income tax Número total de días en los que la vivienda estuviese disponible para ser alquilada a un precio justo de alquiler A. E filing income tax       B. E filing income tax Número total de días en los que la vivienda estuviese disponible para ser alquilada (línea A) pero sin alquilar B. E filing income tax       C. E filing income tax Número total de días de uso de alquiler. E filing income tax Reste la línea B de la línea A C. E filing income tax       D. E filing income tax Total de días de uso personal (incluyendo días en los que se haya alquilado a un precio menor del precio justo de alquiler) D. E filing income tax       E. E filing income tax Total de días de uso de alquiler y de uso personal. E filing income tax Sume las líneas C y D E. E filing income tax       F. E filing income tax Porcentaje de gastos permitidos de alquiler. E filing income tax Divida la línea C por la línea E     F. E filing income tax   PARTE II. E filing income tax Gastos de Alquiler Permisibles 1. E filing income tax Anote los alquileres recibidos 1. E filing income tax   2a. E filing income tax Anote la parte de los intereses hipotecarios sobre la vivienda deducibles y primas de seguro hipotecario calificadas, correspondiente al alquiler (vea las instrucciones) 2a. E filing income tax       b. E filing income tax Anote la parte de los impuestos de bienes raíces correspondiente al alquiler b. E filing income tax       c. E filing income tax Anote la parte de las pérdidas personales deducibles causadas por hechos fortuitos o robos correspondiente al alquiler (vea las instrucciones) c. E filing income tax       d. E filing income tax Anote los gastos directos de alquiler (vea las instrucciones) d. E filing income tax       e. E filing income tax Gastos de alquiler totalmente deducibles. E filing income tax Sume las líneas 2a a 2d. E filing income tax Anote los gastos aquí y en las líneas correspondientes del Anexo E (vea las instrucciones) 2e. E filing income tax   3. E filing income tax Reste la línea 2e de la línea 1. E filing income tax Si es cero o menos, anote −0− 3. E filing income tax   4a. E filing income tax Anote la parte de los gastos relacionados directamente con el funcionamiento o el mantenimiento de la unidad habitable (tales como reparaciones, seguro y servicios públicos) correspondiente al alquiler 4a. E filing income tax       b. E filing income tax Anote la parte de los intereses hipotecarios excedentes y primas de seguro hipotecario calificadas, correspondiente al alquiler (vea las instrucciones) b. E filing income tax       c. E filing income tax Gastos de funcionamiento trasladados de la hoja de trabajo de 2012 c. E filing income tax       d. E filing income tax Sume las líneas 4a a 4c d. E filing income tax       e. E filing income tax Gastos permisibles. E filing income tax Anote la cantidad de la línea 3 o la línea 4d, la que sea menor (vea las instrucciones) 4e. E filing income tax   5. E filing income tax Reste la línea 4e de la línea 3. E filing income tax Si es cero o menos, anote −0− 5. E filing income tax   6a. E filing income tax Anote la parte de las pérdidas excedentes por hechos fortuitos y robos correspondiente al alquiler (vea las instrucciones) 6a. E filing income tax       b. E filing income tax Anote la depreciación de la parte de la unidad habitable correspondiente al alquiler b. E filing income tax       c. E filing income tax Excedente de pérdidas por hecho fortuito y depreciación trasladado de la hoja de trabajo de 2012 c. E filing income tax       d. E filing income tax Sume las líneas 6a a 6c d. E filing income tax       e. E filing income tax Pérdidas excedentes permisibles por hechos fortuitos, robos y depreciación. E filing income tax Anote la cantidad de la línea 5 o la línea 6d, la que sea menor (vea las instrucciones) 6e. E filing income tax   PARTE III. E filing income tax Gastos no Permitidos Trasladados al Año Siguiente 7a. E filing income tax Gastos de funcionamiento a trasladarse al año siguiente. E filing income tax Reste la línea 4e de la línea 4d 7a. E filing income tax   b. E filing income tax Pérdidas excedentes por hechos fortuitos, robos y depreciación a trasladarse al año siguiente. E filing income tax  Reste la línea 6e de la línea 6d b. E filing income tax   Instrucciones de la Hoja de Trabajo 9-1. E filing income tax Hoja de Trabajo para Calcular las Deducciones de Alquiler para una Unidad Habitable que se Usa como Vivienda Precaución. E filing income tax Utilice el porcentaje calculado en la línea F de la Parte I para calcular las partes correspondientes al alquiler a anotar en las líneas 2a-2c, 4a-4b y 6a-6b de la Parte II. E filing income tax Línea 2a. E filing income tax Calcule los intereses hipotecarios sobre la unidad habitable que podría deducir en el Anexo A como si no la hubiera alquilado. E filing income tax No incluya intereses sobre un préstamo que no benefició a la unidad habitable. E filing income tax Por ejemplo, no incluya intereses de un préstamo sobre el valor líquido de la vivienda que se utilizó para saldar tarjetas de crédito u otros préstamos personales, comprar un auto o pagar gastos de enseñanza superior. E filing income tax Incluya intereses de un préstamo que se haya utilizado para comprar, construir o mejorar la unidad habitable o para refinanciar tal préstamo. E filing income tax Incluya la parte de estos intereses correspondientes al alquiler en el total que anote en la línea 2a de la hoja de trabajo. E filing income tax   Calcule las primas de seguro hipotecario calificadas sobre la unidad habitable que podría deducir en la línea 13 del Anexo A como si no la hubiera alquilado. E filing income tax Vea las Instrucciones del Anexo A. E filing income tax No obstante, calcule el ingreso bruto ajustado (línea 38 del Formulario 1040) sin incluir ingresos y gastos de alquiler de la unidad habitable. E filing income tax Vea la sección titulada Línea 4b más adelante, para deducir parte de las primas de seguro hipotecario calificadas no permitidas conforme al límite del ingreso bruto ajustado. E filing income tax Incluya la parte de la cantidad correspondiente a alquiler de la línea 13 del Anexo A en el total que se anota en la línea 2a de la hoja de trabajo. E filing income tax   Nota: No presente este Anexo A ni lo utilice para calcular la cantidad a deducir en la línea 13 de dicho anexo. E filing income tax En vez de esto, calcule la parte personal en un Anexo A distinto. E filing income tax Si ha deducido intereses hipotecarios o primas de seguro hipotecario calificadas sobre la unidad habitable en otros formularios, como los Anexos C o F, no se olvide de restar dicha cantidad de la deducción anotada en el Anexo A. E filing income tax           Línea 2c. E filing income tax Calcule las pérdidas causadas por hechos fortuitos o robos relacionadas con la unidad habitable que podría deducir en el Anexo A como si no la hubiera alquilado. E filing income tax Para hacerlo, complete la Sección A del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés, tratando las pérdidas como pérdidas personales. E filing income tax Si alguna parte de la pérdida se debe a un desastre declarado como tal por el gobierno federal, vea las Instrucciones del Formulario 4684. E filing income tax En la línea 17 del Formulario 4684, anote el 10% de su ingreso bruto ajustado, calculado sin sus ingresos de alquiler y gastos de alquiler procedentes de la unidad habitable. E filing income tax Anote la parte del resultado correspondiente al alquiler de la línea 18 del Formulario 4684 en la línea 2c de esta hoja de trabajo. E filing income tax   Nota: No presente este Formulario 4684 ni lo utilice para calcular sus pérdidas personales en el Anexo A. E filing income tax En lugar de ello, calcule la parte personal en un Formulario 4684 por separado. E filing income tax           Línea 2d. E filing income tax Anote el total de sus gastos de alquiler que están directamente relacionados solamente con la actividad de alquiler. E filing income tax Éstos incluyen intereses sobre préstamos que se utilizan para actividades de alquiler que no sean las de comprar, construir o mejorar la unidad habitable. E filing income tax También incluya los honorarios de agencia de alquiler, la publicidad, los útiles de oficina y la depreciación sobre equipo de oficina que se usó en su actividad de alquiler. E filing income tax           Línea 2e. E filing income tax Puede deducir las cantidades de las líneas 2a, 2b, 2c y 2d como gastos de alquiler en el Anexo E aun cuando los gastos de alquiler sean mayores que el ingreso de alquiler. E filing income tax Anote las cantidades de las líneas 2a, 2b, 2c y 2d en las líneas correspondientes del Anexo E. E filing income tax           Línea 4b. E filing income tax En la línea 2a, usted anotó la parte de los intereses hipotecarios y primas de seguro hipotecario calificadas correspondiente al alquiler que podría deducir en el Anexo A si no hubiera alquilado la vivienda. E filing income tax Si tenía intereses hipotecarios y primas de seguro hipotecario calificadas adicionales que no serían deducibles en el Anexo A debido a límites correspondientes a los mismos, anote en la línea 4b de esta hoja de trabajo la parte de alquiler de esas cantidades en exceso. E filing income tax No incluya intereses de un préstamo que no haya beneficiado la unidad habitable (como se explicó en las instrucciones para la línea 2a). E filing income tax           Línea 4e. E filing income tax Puede deducir las cantidades de las líneas 4a, 4b y 4c como gastos de alquiler en el Anexo E sólo hasta el punto en el que no superen la cantidad de la línea 4e. E filing income tax *           Línea 6a. E filing income tax Para encontrar la parte de las pérdidas excedentes por hechos fortuitos o robos correspondientes al alquiler, utilice el Formulario 4684 que preparó para la línea 2c de esta hoja de trabajo. E filing income tax   A. E filing income tax Anote la cantidad de la línea 10 del Formulario 4684       B. E filing income tax Anote la parte de alquiler de la línea A       C. E filing income tax Anote la cantidad de la línea 2c de esta hoja de trabajo       D. E filing income tax Reste la línea C de la línea B. E filing income tax Anote el resultado aquí y en la línea 6a de esta hoja de trabajo               Línea 6e. E filing income tax Puede deducir las cantidades de las líneas 6a, 6b y 6c como gastos de alquiler en el Anexo E sólo en la medida en que no superen la cantidad de la línea 6e. E filing income tax * *Asignación de la deducción limitada. E filing income tax Si no puede deducir toda la cantidad en la línea 4d o 6d este año, puede asignar la deducción permisible según le convenga entre los gastos incluidos en las líneas 4d o 6d. E filing income tax Anote la cantidad que asigne a cada gasto en la línea correspondiente de la Parte I del Anexo E. E filing income tax
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The E Filing Income Tax

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