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

Exempt Organizations Select Check is an on-line search tool that allows users to search for and select an exempt organization and check certain information about its federal tax status and filings.  It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that:

  • Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Users may rely on this list in determining deductibility of their contributions (just as they did when Publication 78 was a separate electronic publication rather than part of Select Check).
    Updated data posting date: 3-10-2014
  • Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List)
    Updated data posting date: 3-10-2014
  • Have filed a Form 990-N (e-Postcard) annual electronic notice. (Most small exempt organizations whose annual gross receipts are normally $50,000 or less are required to electronically submit Form 990-N, unless they choose instead to file a completed Form 990 or Form 990-EZ.)
    Updated data posting date: 3-31-2014

A tip for organizations and donors about the timing of data updates.

In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check.

 

 

Search Tips for Exempt Organizations Select Check

Note:  The Statistics of Income Division maintains a list of organizations recognized as exempt by the IRS, SOI Tax Stats - Exempt Organizations Business Master File Extract (EO BMF).

FOR RELATED INFORMATION SEE:

  
 
Page Last Reviewed or Updated: 31-Mar-2014

The File 1040x Online

File 1040x online It's easy, accurate and fast. So why would you file your taxes any other way? File 1040x online Old fashioned paper tax forms have been around for decades, but it might be time for them to go the way of the dodo. Who wants to wait for weeks to get their check in the mail when you can just efile your tax return electronically with the IRS and start enjoying your refund in as little as 7 days. File 1040x online If you consider the money the IRS holds on to while you wait for your refund as an interest free loan, then you’ll realize that you are losing money. No one other than the IRS can get an interest free loan and that doesn’t seem fair, does it? Enter the internet age. Commercial companies have been moving online for years now - when was the last time you've mailed a check or received a paper statement from your bank? Now, even the government sites are starting to get with the program and are offering quick and easy efile to everyone. Here are a few reasons why I switched to efile; maybe it’s time you do to!