Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

How Do You Amend Your Taxes

Free Tax PreparationState Tax Return Form1040 Es Payment VoucherH&r BlocksH & R Block Free Tax Filing2012 Form 1040ezTax File Extension2011 1040a2012 1040 Ez Tax FormWhere Can I File My 2011 Taxes For FreeTurbo Tax 1040xDo My Taxes Free OnlineIrs Form 1040ez Tax TablesHow To File Taxes OnlineFiling Previous Year Taxes1040ez 2011 Tax FormHow To Amend Federal Income Tax ReturnFree Tax Preparation LocationsMilitary Tax Service1040 Tax FormsFile Taxes Online1040ez Tax ReturnFiling Tax ReturnTax Act 2011 ReturnIrs 1040ez InstructionsFiling Tax Extension 2011Free Federal And State Tax Filing OnlineHow Many Years Can You File Back TaxesFile My Taxes OnlineEz Tax Form1040ez Printable Tax FormsTax Act Online 2011I Need To File 2012 TaxesWww Irs1040ez Com2012 Tax ReturnHow Do I File Self Employment Taxes2011 1040 Ez FormAmendment ReturnEz40File 2010 Taxes Online

How Do You Amend Your Taxes

How do you amend your taxes 37. How do you amend your taxes   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. How do you amend your taxes  The maximum adoption credit is $12,970 for 2013. How do you amend your taxes See Adoption Credit . How do you amend your taxes Plug-in electric vehicle credit. How do you amend your taxes  This credit has expired. How do you amend your taxes Credit for prior year minimum tax. How do you amend your taxes  The refundable portion of the credit for prior year minimum tax has expired. How do you amend your taxes Excess withholding of social security and railroad retirement tax. How do you amend your taxes  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. How do you amend your taxes 2% of wages up to $113,700. How do you amend your taxes If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. How do you amend your taxes See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . How do you amend your taxes Introduction This chapter discusses the following nonrefundable credits. How do you amend your taxes Adoption credit. How do you amend your taxes Alternative motor vehicle credit. How do you amend your taxes Alternative fuel vehicle refueling property credit. How do you amend your taxes Credit to holders of tax credit bonds. How do you amend your taxes Foreign tax credit. How do you amend your taxes Mortgage interest credit. How do you amend your taxes Nonrefundable credit for prior year minimum tax. How do you amend your taxes Plug-in electric drive motor vehicle credit. How do you amend your taxes Residential energy credits. How do you amend your taxes Retirement savings contributions credit. How do you amend your taxes This chapter also discusses the following refundable credits. How do you amend your taxes Credit for tax on undistributed capital gain. How do you amend your taxes Health coverage tax credit. How do you amend your taxes Credit for excess social security tax or railroad retirement tax withheld. How do you amend your taxes Several other credits are discussed in other chapters in this publication. How do you amend your taxes Child and dependent care credit (chapter 32). How do you amend your taxes Credit for the elderly or the disabled (chapter 33). How do you amend your taxes Child tax credit (chapter 34). How do you amend your taxes Education credits (chapter 35). How do you amend your taxes Earned income credit (chapter 36). How do you amend your taxes Nonrefundable credits. How do you amend your taxes   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. How do you amend your taxes These credits may reduce your tax to zero. How do you amend your taxes If these credits are more than your tax, the excess is not refunded to you. How do you amend your taxes Refundable credits. How do you amend your taxes   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. How do you amend your taxes These credits are added to the federal income tax withheld and any estimated tax payments you made. How do you amend your taxes If this total is more than your total tax, the excess will be refunded to you. How do you amend your taxes Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. How do you amend your taxes However, if the total of these credits is more than your tax, the excess is not refunded to you. How do you amend your taxes Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. How do you amend your taxes The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. How do you amend your taxes If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. How do you amend your taxes If your modified AGI is $234,580 or more, you cannot take the credit. How do you amend your taxes Qualified adoption expenses. How do you amend your taxes   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. How do you amend your taxes These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. How do you amend your taxes Nonqualified expenses. How do you amend your taxes   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. How do you amend your taxes Eligible child. How do you amend your taxes   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. How do you amend your taxes Child with special needs. How do you amend your taxes   An eligible child is a child with special needs if all three of the following apply. How do you amend your taxes The child was a citizen or resident of the United States (including U. How do you amend your taxes S. How do you amend your taxes possessions) at the time the adoption process began. How do you amend your taxes A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. How do you amend your taxes The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. How do you amend your taxes Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. How do you amend your taxes When to take the credit. How do you amend your taxes   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. How do you amend your taxes If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. How do you amend your taxes See the Instructions for Form 8839 for more specific information on when to take the credit. How do you amend your taxes Foreign child. How do you amend your taxes   If the child is not a U. How do you amend your taxes S. How do you amend your taxes citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. How do you amend your taxes You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. How do you amend your taxes How to take the credit. How do you amend your taxes   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. How do you amend your taxes Include the credit in your total for Form 1040, line 53. How do you amend your taxes Check box c and enter “8839” on the line next to that box. How do you amend your taxes More information. How do you amend your taxes   For more information, see the Instructions for Form 8839. How do you amend your taxes Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. How do you amend your taxes Amount of credit. How do you amend your taxes   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. How do you amend your taxes In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. How do you amend your taxes   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. How do you amend your taxes How to take the credit. How do you amend your taxes   To take the credit, you must complete Form 8910 and attach it to your Form 1040. How do you amend your taxes Include the credit in your total for Form 1040, line 53. How do you amend your taxes Check box c and enter “8910” on the line next to that box. How do you amend your taxes More information. How do you amend your taxes   For more information on the credit, see the Instructions for Form 8910. How do you amend your taxes Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. How do you amend your taxes Qualified alternative fuel vehicle refueling property. How do you amend your taxes   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. How do you amend your taxes To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. How do you amend your taxes To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. How do you amend your taxes   The following are alternative fuels. How do you amend your taxes Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. How do you amend your taxes Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. How do you amend your taxes Electricity. How do you amend your taxes Amount of the credit. How do you amend your taxes   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. How do you amend your taxes For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. How do you amend your taxes How to take the credit. How do you amend your taxes   To take the credit, you must complete Form 8911 and attach it to your Form 1040. How do you amend your taxes Include the credit in your total for Form 1040, line 53. How do you amend your taxes Check box c and enter “8911” on the line next to that box. How do you amend your taxes More information. How do you amend your taxes   For more information on the credit, see the Form 8911 instructions. How do you amend your taxes Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. How do you amend your taxes You may be able to take a credit if you are a holder of one of the following bonds. How do you amend your taxes Clean renewable energy bonds (issued before 2010). How do you amend your taxes New clean renewable energy bonds. How do you amend your taxes Qualified energy conservation bonds. How do you amend your taxes Qualified school construction bonds. How do you amend your taxes Qualified zone academy bonds. How do you amend your taxes Build America bonds. How do you amend your taxes In some instances, an issuer may elect to receive a credit for interest paid on the bond. How do you amend your taxes If the issuer makes this election, you cannot also claim a credit. How do you amend your taxes Interest income. How do you amend your taxes   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. How do you amend your taxes How to take the credit. How do you amend your taxes   Complete Form 8912 and attach it to your Form 1040. How do you amend your taxes Include the credit in your total for Form 1040, line 53. How do you amend your taxes Check box c and enter “8912” on the line next to that box. How do you amend your taxes More information. How do you amend your taxes   For more information, see the Instructions for Form 8912. How do you amend your taxes Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. How do you amend your taxes S. How do you amend your taxes possession as a credit against your U. How do you amend your taxes S. How do you amend your taxes income tax. How do you amend your taxes Or, you can deduct them as an itemized deduction (see chapter 22). How do you amend your taxes You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. How do you amend your taxes S. How do you amend your taxes tax under any of the following. How do you amend your taxes Foreign earned income exclusion. How do you amend your taxes Foreign housing exclusion. How do you amend your taxes Income from Puerto Rico exempt from U. How do you amend your taxes S. How do you amend your taxes tax. How do you amend your taxes Possession exclusion. How do you amend your taxes Limit on the credit. How do you amend your taxes   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. How do you amend your taxes S. How do you amend your taxes tax liability (Form 1040, line 44), multiplied by a fraction. How do you amend your taxes The numerator of the fraction is your taxable income from sources outside the United States. How do you amend your taxes The denominator is your total taxable income from U. How do you amend your taxes S. How do you amend your taxes and foreign sources. How do you amend your taxes See Publication 514 for more information. How do you amend your taxes How to take the credit. How do you amend your taxes   Complete Form 1116 and attach it to your Form 1040. How do you amend your taxes Enter the credit on Form 1040, line 47. How do you amend your taxes Exception. How do you amend your taxes   You do not have to complete Form 1116 to take the credit if all of the following apply. How do you amend your taxes All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). How do you amend your taxes If you had dividend income from shares of stock, you held those shares for at least 16 days. How do you amend your taxes You are not filing Form 4563 or excluding income from sources within Puerto Rico. How do you amend your taxes The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). How do you amend your taxes All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. How do you amend your taxes More information. How do you amend your taxes   For more information on the credit and these requirements, see the Instructions for Form 1116. How do you amend your taxes Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. How do you amend your taxes If you qualify, you can take the credit each year for part of the home mortgage interest you pay. How do you amend your taxes Who qualifies. How do you amend your taxes   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. How do you amend your taxes Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. How do you amend your taxes Amount of credit. How do you amend your taxes   Figure your credit on Form 8396. How do you amend your taxes If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. How do you amend your taxes   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. How do you amend your taxes To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. How do you amend your taxes      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. How do you amend your taxes   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. How do you amend your taxes If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. How do you amend your taxes See Publication 530 for more information. How do you amend your taxes Carryforward. How do you amend your taxes   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. How do you amend your taxes If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. How do you amend your taxes   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). How do you amend your taxes How to take the credit. How do you amend your taxes    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. How do you amend your taxes Be sure to include any credit carryforward from 2010, 2011, and 2012. How do you amend your taxes   Include the credit in your total for Form 1040, line 53. How do you amend your taxes Check box c and enter “8396” on the line next to that box. How do you amend your taxes Reduced home mortgage interest deduction. How do you amend your taxes   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. How do you amend your taxes You must do this even if part of that amount is to be carried forward to 2014. How do you amend your taxes For more information about the home mortgage interest deduction, see chapter 23. How do you amend your taxes Recapture of federal mortgage subsidy. How do you amend your taxes   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. How do you amend your taxes The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. How do you amend your taxes See the Instructions for Form 8828 and chapter 15 for more information. How do you amend your taxes More information. How do you amend your taxes   For more information on the credit, see the Form 8396 instructions. How do you amend your taxes Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. How do you amend your taxes If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. How do you amend your taxes This is called the alternative minimum tax. How do you amend your taxes The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. How do you amend your taxes If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. How do you amend your taxes You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. How do you amend your taxes How to take the credit. How do you amend your taxes    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. How do you amend your taxes Include the credit in your total for Form 1040, line 53, and check box b. How do you amend your taxes You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. How do you amend your taxes More information. How do you amend your taxes   For more information on the credit, see the Instructions for Form 8801. How do you amend your taxes Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. How do you amend your taxes Qualified plug-in electric drive motor vehicle. How do you amend your taxes   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. How do you amend your taxes Qualified two- or three-wheeled plug-in electric vehicle. How do you amend your taxes   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. How do you amend your taxes 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. How do you amend your taxes Certification and other requirements. How do you amend your taxes   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. How do you amend your taxes However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. How do you amend your taxes   The following requirements must also be met to qualify for the credit. How do you amend your taxes You are the owner of the vehicle. How do you amend your taxes If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. How do you amend your taxes You placed the vehicle in service during 2013. How do you amend your taxes The vehicle is manufactured primarily for use on public streets, roads, and highways. How do you amend your taxes The original use of the vehicle began with you. How do you amend your taxes You acquired the vehicle for your use or to lease to others, and not for resale. How do you amend your taxes In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. How do you amend your taxes You use the vehicle primarily in the United States. How do you amend your taxes How to take the credit. How do you amend your taxes   To take the credit, you must complete Form 8936 and attach it to your Form 1040. How do you amend your taxes Include the credit in your total for Form 1040, line 53. How do you amend your taxes Check box c and enter “8936” on the line next to that box. How do you amend your taxes More information. How do you amend your taxes   For more information on the credit, see the Form 8936 instructions. How do you amend your taxes Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. How do you amend your taxes Nonbusiness energy property credit. How do you amend your taxes Residential energy efficient property credit. How do you amend your taxes If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. How do you amend your taxes Nonbusiness energy property credit. How do you amend your taxes   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. How do you amend your taxes   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. How do you amend your taxes    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. How do you amend your taxes   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. How do you amend your taxes Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. How do you amend your taxes Exterior window (including skylights). How do you amend your taxes Exterior doors. How do you amend your taxes Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. How do you amend your taxes   Residential energy property is any of the following. How do you amend your taxes Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. How do you amend your taxes Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. How do you amend your taxes Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. How do you amend your taxes Residential energy efficient property credit. How do you amend your taxes   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. How do you amend your taxes The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. How do you amend your taxes Basis reduction. How do you amend your taxes   You must reduce the basis of your home by the amount of any credit allowed. How do you amend your taxes How to take the credit. How do you amend your taxes   Complete Form 5695 and attach it to your Form 1040. How do you amend your taxes Enter the credit on Form 1040, line 52. How do you amend your taxes More information. How do you amend your taxes   For more information on these credits, see the Form 5695 instructions. How do you amend your taxes Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. How do you amend your taxes However, you cannot take the credit if either of the following applies. How do you amend your taxes The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). How do you amend your taxes The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). How do you amend your taxes Student. How do you amend your taxes   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. How do you amend your taxes School. How do you amend your taxes   A school includes a technical, trade, or mechanical school. How do you amend your taxes It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. How do you amend your taxes How to take the credit. How do you amend your taxes   Figure the credit on Form 8880. How do you amend your taxes Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. How do you amend your taxes More information. How do you amend your taxes   For more information on the credit, see the Form 8880 instructions. How do you amend your taxes Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. How do you amend your taxes If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. How do you amend your taxes Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. How do you amend your taxes If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. How do you amend your taxes The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. How do you amend your taxes How to take the credit. How do you amend your taxes   To take the credit, attach Copy B of Form 2439 to your Form 1040. How do you amend your taxes Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. How do you amend your taxes More information. How do you amend your taxes   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. How do you amend your taxes Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. How do you amend your taxes You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. How do you amend your taxes You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. How do you amend your taxes S. How do you amend your taxes Treasury–HCTC. How do you amend your taxes ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. How do you amend your taxes You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). How do you amend your taxes You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. How do you amend your taxes S. How do you amend your taxes military health system (TRICARE). How do you amend your taxes You were not imprisoned under federal, state, or local authority. How do you amend your taxes Your employer did not pay 50% or more of the cost of coverage. How do you amend your taxes You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. How do you amend your taxes But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. How do you amend your taxes If you meet all of these conditions, you may be able to take a credit of up to 72. How do you amend your taxes 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. How do you amend your taxes You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. How do you amend your taxes The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. How do you amend your taxes You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. How do you amend your taxes If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. How do you amend your taxes TAA recipient. How do you amend your taxes   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). How do you amend your taxes Example. How do you amend your taxes You received a trade adjustment allowance for January 2013. How do you amend your taxes You were an eligible TAA recipient on the first day of January and February. How do you amend your taxes Alternative TAA recipient. How do you amend your taxes   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. How do you amend your taxes Example. How do you amend your taxes You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. How do you amend your taxes The program was established by the Department of Labor. How do you amend your taxes You were an eligible alternative TAA recipient on the first day of October and November. How do you amend your taxes RTAA recipient. How do you amend your taxes   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. How do you amend your taxes PBGC pension recipient. How do you amend your taxes   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. How do you amend your taxes You were age 55 or older on the first day of the month. How do you amend your taxes You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). How do you amend your taxes If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. How do you amend your taxes How to take the credit. How do you amend your taxes   To take the credit, complete Form 8885 and attach it to your Form 1040. How do you amend your taxes Include your credit in the total for Form 1040, line 71, and check box c. How do you amend your taxes   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. How do you amend your taxes For details, see Publication 502 or Form 8885. How do you amend your taxes More information. How do you amend your taxes   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. How do you amend your taxes Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. How do you amend your taxes If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. How do you amend your taxes If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. How do you amend your taxes If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. How do you amend your taxes 2% rate. How do you amend your taxes You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. How do you amend your taxes For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. How do you amend your taxes 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. How do you amend your taxes 45%) or the Additional Medicare Tax rate (. How do you amend your taxes 9%). How do you amend your taxes The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. How do you amend your taxes Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. How do you amend your taxes 40 RRTA tier 2 $84,300 $3,709. How do you amend your taxes 20 All wages are subject to Medicare tax withholding. How do you amend your taxes   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. How do you amend your taxes Be sure to attach a copy of all of your W-2 forms. How do you amend your taxes Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. How do you amend your taxes Employer's error. How do you amend your taxes   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. How do you amend your taxes The employer should adjust the tax for you. How do you amend your taxes If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. How do you amend your taxes Joint return. How do you amend your taxes   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. How do you amend your taxes Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. How do you amend your taxes How to figure the credit if you did not work for a railroad. How do you amend your taxes   If you did not work for a railroad during 2013, figure the credit as follows: 1. How do you amend your taxes Add all social security tax withheld (but not more than $7,049. How do you amend your taxes 40 for each employer). How do you amend your taxes Enter the total here   2. How do you amend your taxes Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. How do you amend your taxes Add lines 1 and 2. How do you amend your taxes If $7,049. How do you amend your taxes 40 or less, stop here. How do you amend your taxes You cannot take  the credit   4. How do you amend your taxes Social security tax limit 7,049. How do you amend your taxes 40 5. How do you amend your taxes Credit. How do you amend your taxes Subtract line 4 from line 3. How do you amend your taxes Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. How do you amend your taxes You are married and file a joint return with your spouse who had no gross income in 2013. How do you amend your taxes During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. How do you amend your taxes Social security tax of $3,720 was withheld. How do you amend your taxes You also worked for another employer in 2013 and earned $55,000 in wages. How do you amend your taxes $3,410 of social security tax was withheld from these wages. How do you amend your taxes Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. How do you amend your taxes 60 for the excess social security tax withheld. How do you amend your taxes 1. How do you amend your taxes Add all social security tax withheld (but not more than $7,049. How do you amend your taxes 40 for each employer). How do you amend your taxes Enter the total here $7,130. How do you amend your taxes 00 2. How do you amend your taxes Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. How do you amend your taxes Add lines 1 and 2. How do you amend your taxes If $7,049. How do you amend your taxes 40 or less, stop here. How do you amend your taxes You cannot take the credit 7,130. How do you amend your taxes 00 4. How do you amend your taxes Social security tax limit 7,049. How do you amend your taxes 40 5. How do you amend your taxes Credit. How do you amend your taxes Subtract line 4 from line 3. How do you amend your taxes Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. How do you amend your taxes 60 How to figure the credit if you worked for a railroad. How do you amend your taxes   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. How do you amend your taxes Add all social security and tier 1 RRTA tax withheld at the 6. How do you amend your taxes 2% rate (but not more than $7,049. How do you amend your taxes 40 for each employer). How do you amend your taxes Enter the total here   2. How do you amend your taxes Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. How do you amend your taxes Add lines 1 and 2. How do you amend your taxes If $7,049. How do you amend your taxes 40 or less, stop here. How do you amend your taxes You cannot take  the credit   4. How do you amend your taxes Social security and tier 1 RRTA  tax limit 7,049. How do you amend your taxes 40 5. How do you amend your taxes Credit. How do you amend your taxes Subtract line 4 from line 3. How do you amend your taxes Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. How do you amend your taxes   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. How do you amend your taxes More information. How do you amend your taxes   For more information on the credit, see Publication 505. How do you amend your taxes Prev  Up  Next   Home   More Online Publications
Español

Laws and Regulations

Find federal and state laws and regulations.


Federal Laws

Federal laws generally apply to people living in the United States and its territories. 

Congress creates and passes bills. The President then signs those bills into law. Federal courts may review these laws and strike them down if they think they do not agree with the U.S. Constitution.

Find Federal Laws

The United States Code contains the general and permanent laws of the United States. It does not include regulations issued by executive branch agencies, decisions of federal courts, treaties, or laws enacted by state or local governments.

New laws are assigned a public law number and included in the next edition of the United States Statutes at Large. You can also find new laws enacted by the current Congress before they are part of the United States Statutes at Large.

Get Involved and Learn More

Back to Top

Federal Regulations

Regulations are issued by federal agencies, boards, or commissions. They explain how the agency intends to carry out a law.

The Rulemaking Process

Federal regulations are created through a process known as rulemaking.

By law, federal agencies must consult the public when creating, modifying, or deleting rules in the Code of Federal Regulations. This is an annual publication that lists the official and complete text of federal agency regulations.

Once an agency decides that a regulation needs to be added, changed, or deleted, it typically publishes a proposed rule in the Federal Register to ask the public for comments.

After the agency considers public feedback and makes changes where appropriate, it then publishes a final rule in the Federal Register with a specific date for when the rule will become effective and enforceable.

When the agency issues a final rule for comment, it must describe and respond to the public comments it received.

Get Involved and Learn More

State Laws and Regulations

State laws generally apply just to people living in that state.

State legislatures create and pass bills and the governor signs them into law. State courts may review these laws and remove them if they think they do not agree with the state's constitution.

Find State Laws and Regulations

The Law Library of Congress has a guide for each state that can help you find laws and regulations.

Get Involved and Learn More

Back to Top

The How Do You Amend Your Taxes

How do you amend your taxes Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. How do you amend your taxes S. How do you amend your taxes Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. How do you amend your taxes You must meet all seven rules to qualify for the earned income credit. How do you amend your taxes If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. How do you amend your taxes If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. How do you amend your taxes Rule 1—Adjusted Gross Income (AGI) Limits Your adjusted gross income (AGI) must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. How do you amend your taxes Adjusted gross income (AGI). How do you amend your taxes   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. How do you amend your taxes   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. How do you amend your taxes You do not need to read the rest of this publication. How do you amend your taxes Example—AGI is more than limit. How do you amend your taxes Your AGI is $38,550, you are single, and you have one qualifying child. How do you amend your taxes You cannot claim the EIC because your AGI is not less than $37,870. How do you amend your taxes However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,210. How do you amend your taxes Community property. How do you amend your taxes   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. How do you amend your taxes This is different from the community property rules that apply under Rule 7. How do you amend your taxes Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). How do you amend your taxes Any qualifying child listed on Schedule EIC also must have a valid SSN. How do you amend your taxes (See Rule 8 if you have a qualifying child. How do you amend your taxes ) If your social security card (or your spouse's, if filing a joint return) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. How do you amend your taxes An example of a federally funded benefit is Medicaid. How do you amend your taxes If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U. How do you amend your taxes S. How do you amend your taxes citizen or permanent resident, ask the SSA for a new social security card without the legend. How do you amend your taxes If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. How do you amend your taxes S. How do you amend your taxes Individual Income Tax Return, to claim the EIC. How do you amend your taxes U. How do you amend your taxes S. How do you amend your taxes citizen. How do you amend your taxes   If you were a U. How do you amend your taxes S. How do you amend your taxes citizen when you received your SSN, you have a valid SSN. How do you amend your taxes Valid for work only with INS authorization or DHS authorization. How do you amend your taxes   If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. How do you amend your taxes SSN missing or incorrect. How do you amend your taxes   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. How do you amend your taxes Other taxpayer identification number. How do you amend your taxes   You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). How do you amend your taxes ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. How do you amend your taxes No SSN. How do you amend your taxes   If you do not have a valid SSN, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How do you amend your taxes You cannot claim the EIC. How do you amend your taxes Getting an SSN. How do you amend your taxes   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5 with the SSA. How do you amend your taxes You can get Form SS-5 online at www. How do you amend your taxes socialsecurity. How do you amend your taxes gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. How do you amend your taxes Filing deadline approaching and still no SSN. How do you amend your taxes   If the filing deadline is approaching and you still do not have an SSN, you have two choices. How do you amend your taxes Request an automatic 6-month extension of time to file your return. How do you amend your taxes You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. How do you amend your taxes S. How do you amend your taxes Individual Income Tax Return. How do you amend your taxes For more information, see the instructions for Form 4868. How do you amend your taxes File the return on time without claiming the EIC. How do you amend your taxes After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. How do you amend your taxes Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. How do you amend your taxes Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. How do you amend your taxes Your filing status cannot be “Married filing separately. How do you amend your taxes ” Spouse did not live with you. How do you amend your taxes   If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. How do you amend your taxes In that case, you may be able to claim the EIC. How do you amend your taxes For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. How do you amend your taxes Rule 4—You Must Be a U. How do you amend your taxes S. How do you amend your taxes Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. How do you amend your taxes You can use that filing status only if one spouse is a U. How do you amend your taxes S. How do you amend your taxes citizen or resident alien and you choose to treat the nonresident spouse as a U. How do you amend your taxes S. How do you amend your taxes resident. How do you amend your taxes If you make this choice, you and your spouse are taxed on your worldwide income. How do you amend your taxes If you need more information on making this choice, get Publication 519, U. How do you amend your taxes S. How do you amend your taxes Tax Guide for Aliens. How do you amend your taxes If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status is not married filing jointly, enter “No” on the dotted line next to line 64a (Form 1040) or in the space to the left of line 38a (Form 1040A). How do you amend your taxes Rule 5—You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. How do you amend your taxes You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. How do you amend your taxes U. How do you amend your taxes S. How do you amend your taxes possessions are not foreign countries. How do you amend your taxes See Publication 54, Tax Guide for U. How do you amend your taxes S. How do you amend your taxes Citizens and Resident Aliens Abroad, for more detailed information. How do you amend your taxes Rule 6—Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. How do you amend your taxes If your investment income is more than $3,300, you cannot claim the credit. How do you amend your taxes Form 1040EZ. How do you amend your taxes   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. How do you amend your taxes Form 1040A. How do you amend your taxes   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. How do you amend your taxes Form 1040. How do you amend your taxes   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. How do you amend your taxes    Worksheet 1. How do you amend your taxes Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. How do you amend your taxes Interest and Dividends         1. How do you amend your taxes Enter any amount from Form 1040, line 8a 1. How do you amend your taxes   2. How do you amend your taxes Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. How do you amend your taxes   3. How do you amend your taxes Enter any amount from Form 1040, line 9a 3. How do you amend your taxes   4. How do you amend your taxes Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. How do you amend your taxes (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. How do you amend your taxes ) 4. How do you amend your taxes   Capital Gain Net Income         5. How do you amend your taxes Enter the amount from Form 1040, line 13. How do you amend your taxes If the amount on that line is a loss, enter -0- 5. How do you amend your taxes       6. How do you amend your taxes Enter any gain from Form 4797, Sales of Business Property, line 7. How do you amend your taxes If the amount on that line is a loss, enter -0-. How do you amend your taxes (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. How do you amend your taxes ) 6. How do you amend your taxes       7. How do you amend your taxes Substract line 6 of this worksheet from line 5 of this worksheet. How do you amend your taxes (If the result is less than zero, enter -0-. How do you amend your taxes ) 7. How do you amend your taxes   Royalties and Rental Income From Personal Property         8. How do you amend your taxes Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. How do you amend your taxes       9. How do you amend your taxes Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. How do you amend your taxes       10. How do you amend your taxes Subtract the amount on line 9 of this worksheet from the amount on line 8. How do you amend your taxes (If the result is less than zero, enter -0-. How do you amend your taxes ) 10. How do you amend your taxes   Passive Activities         11. How do you amend your taxes Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. How do you amend your taxes (g)), 34a (col. How do you amend your taxes (d)), or 40). How do you amend your taxes (See instructions below for lines 11 and 12. How do you amend your taxes ) 11. How do you amend your taxes       12. How do you amend your taxes Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. How do you amend your taxes (f)), 34b (col. How do you amend your taxes (c)), or 40). How do you amend your taxes (See instructions below for lines 11 and 12. How do you amend your taxes ) 12. How do you amend your taxes       13. How do you amend your taxes Combine the amounts on lines 11 and 12 of this worksheet. How do you amend your taxes (If the result is less than zero, enter -0-. How do you amend your taxes ) 13. How do you amend your taxes   14. How do you amend your taxes Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. How do you amend your taxes Enter the total. How do you amend your taxes This is your investment income 14. How do you amend your taxes   15. How do you amend your taxes Is the amount on line 14 more than $3,300? ❑ Yes. How do you amend your taxes You cannot take the credit. How do you amend your taxes  ❑ No. How do you amend your taxes Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). How do you amend your taxes       Instructions for lines 11 and 12. How do you amend your taxes In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. How do you amend your taxes To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. How do you amend your taxes If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. How do you amend your taxes Worksheet 2. How do you amend your taxes Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. How do you amend your taxes Note. How do you amend your taxes Fill out a separate Worksheet 2 for each Form 8814. How do you amend your taxes     1. How do you amend your taxes Enter the amount from Form 8814, line 2a 1. How do you amend your taxes   2. How do you amend your taxes Enter the amount from Form 8814, line 2b 2. How do you amend your taxes   3. How do you amend your taxes Subtract line 2 from line 1 3. How do you amend your taxes   4. How do you amend your taxes Enter the amount from Form 8814, line 1a 4. How do you amend your taxes   5. How do you amend your taxes Add lines 3 and 4 5. How do you amend your taxes   6. How do you amend your taxes Enter the amount of the child's Alaska Permanent Fund dividend 6. How do you amend your taxes   7. How do you amend your taxes Divide line 6 by line 5. How do you amend your taxes Enter the result as a decimal (rounded to at least three places) 7. How do you amend your taxes   8. How do you amend your taxes Enter the amount from Form 8814, line 12 8. How do you amend your taxes   9. How do you amend your taxes Multiply line 7 by line 8 9. How do you amend your taxes   10. How do you amend your taxes Subtract line 9 from line 8. How do you amend your taxes Enter the result on line 4 of Worksheet 1 10. How do you amend your taxes     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. How do you amend your taxes )     Example—completing Worksheet 2. How do you amend your taxes Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. How do you amend your taxes You choose to report this income on your return. How do you amend your taxes You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. How do you amend your taxes After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. How do you amend your taxes On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. How do you amend your taxes 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. How do you amend your taxes You then enter $200 on line 4 of Worksheet 1. How do you amend your taxes Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. How do you amend your taxes If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. How do you amend your taxes If you are an employee, earned income includes all the taxable income you get from your employer. How do you amend your taxes Rule 15 has information that will help you figure the amount of your earned income. How do you amend your taxes If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. How do you amend your taxes Earned Income Earned income includes all of the following types of income. How do you amend your taxes Wages, salaries, tips, and other taxable employee pay. How do you amend your taxes Employee pay is earned income only if it is taxable. How do you amend your taxes Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. How do you amend your taxes But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. How do you amend your taxes Net earnings from self-employment. How do you amend your taxes Gross income received as a statutory employee. How do you amend your taxes Wages, salaries, and tips. How do you amend your taxes    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. How do you amend your taxes You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). How do you amend your taxes Nontaxable combat pay election. How do you amend your taxes   You can elect to include your nontaxable combat pay in earned income for the earned income credit. How do you amend your taxes The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. How do you amend your taxes Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. How do you amend your taxes For details, see Nontaxable combat pay in chapter 4. How do you amend your taxes Net earnings from self-employment. How do you amend your taxes   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. How do you amend your taxes Minister's housing. How do you amend your taxes   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. How do you amend your taxes For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). How do you amend your taxes Statutory employee. How do you amend your taxes   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. How do you amend your taxes You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). How do you amend your taxes Strike benefits. How do you amend your taxes   Strike benefits paid by a union to its members are earned income. How do you amend your taxes Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. How do you amend your taxes Each approved form exempts certain income from social security taxes. How do you amend your taxes Each form is discussed here in terms of what is or is not earned income for the EIC. How do you amend your taxes Form 4361. How do you amend your taxes   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. How do you amend your taxes This includes wages, salaries, tips, and other taxable employee compensation. How do you amend your taxes A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. How do you amend your taxes Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. How do you amend your taxes Examples include fees for performing marriages and honoraria for delivering speeches. How do you amend your taxes Form 4029. How do you amend your taxes   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. How do you amend your taxes However, amounts you received as a self-employed individual do not count as earned income. How do you amend your taxes Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. How do you amend your taxes Disability Benefits If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. How do you amend your taxes Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. How do you amend your taxes You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. How do you amend your taxes Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. How do you amend your taxes Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. How do you amend your taxes Disability insurance payments. How do you amend your taxes   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. How do you amend your taxes It does not matter whether you have reached minimum retirement age. How do you amend your taxes If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. How do you amend your taxes ” Income That Is Not Earned Income Examples of items that are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. How do you amend your taxes Do not include any of these items in your earned income. How do you amend your taxes Earnings while an inmate. How do you amend your taxes   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. How do you amend your taxes This includes amounts for work performed while in a work release program or while in a halfway house. How do you amend your taxes Workfare payments. How do you amend your taxes   Nontaxable workfare payments are not earned income for the EIC. How do you amend your taxes These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. How do you amend your taxes Community property. How do you amend your taxes   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under those laws. How do you amend your taxes That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. How do you amend your taxes Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. How do you amend your taxes Nevada, Washington, and California domestic partners. How do you amend your taxes   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. How do you amend your taxes Your earned income for the EIC does not include any amount earned by your partner. How do you amend your taxes Your earned income includes the entire amount you earned. How do you amend your taxes For details, see Publication 555. How do you amend your taxes Conservation Reserve Program (CRP) payments. How do you amend your taxes   If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments are not earned income for the EIC. How do you amend your taxes Nontaxable military pay. How do you amend your taxes   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. How do you amend your taxes Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). How do you amend your taxes See Publication 3, Armed Forces' Tax Guide, for more information. How do you amend your taxes    Combat pay. How do you amend your taxes You can elect to include your nontaxable combat pay in earned income for the EIC. How do you amend your taxes See Nontaxable combat pay in chapter 4. How do you amend your taxes Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. How do you amend your taxes This chapter discusses Rules 8 through 10. How do you amend your taxes You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. How do you amend your taxes You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. How do you amend your taxes (You cannot file Form 1040EZ. How do you amend your taxes ) You also must complete Schedule EIC and attach it to your return. How do you amend your taxes If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. How do you amend your taxes No qualifying child. How do you amend your taxes   If you do not meet Rule 8, you do not have a qualifying child. How do you amend your taxes Read chapter 3 to find out if you can get the earned income credit without a qualifying child. How do you amend your taxes Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. How do you amend your taxes The fours tests are: Relationship, Age, Residency, and Joint return. How do you amend your taxes The four tests are illustrated in Figure 1. How do you amend your taxes The paragraphs that follow contain more information about each test. How do you amend your taxes Relationship Test To be your qualifying child, a child must be your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), or Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). How do you amend your taxes The following definitions clarify the relationship test. How do you amend your taxes Adopted child. How do you amend your taxes   An adopted child is always treated as your own child. How do you amend your taxes The term “adopted child” includes a child who was lawfully placed with you for legal adoption. How do you amend your taxes Foster child. How do you amend your taxes   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. How do you amend your taxes (An authorized placement agency includes a state or local government agency. How do you amend your taxes It also includes a tax-exempt organization licensed by a state. How do you amend your taxes In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. How do you amend your taxes ) Example. How do you amend your taxes Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. How do you amend your taxes Debbie is your foster child. How do you amend your taxes Figure 1. How do you amend your taxes Tests for Qualifying Child Please click here for the text description of the image. How do you amend your taxes Conditions for Qualifying Child Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly, or Permanently and totally disabled at any time during 2013, regardless of age. How do you amend your taxes The following examples and definitions clarify the age test. How do you amend your taxes Example 1—child not under age 19. How do you amend your taxes Your son turned 19 on December 10. How do you amend your taxes Unless he was permanently and totally disabled or a student, he is not a qualifying child because, at the end of the year, he was not under age 19. How do you amend your taxes Example 2—child not younger than you or your spouse. How do you amend your taxes Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. How do you amend your taxes He is not disabled. How do you amend your taxes Both you and your spouse are 21 years old, and you file a joint return. How do you amend your taxes Your brother is not your qualifying child because he is not younger than you or your spouse. How do you amend your taxes Example 3—child younger than your spouse but not younger than you. How do you amend your taxes The facts are the same as in Example 2 except that your spouse is 25 years old. How do you amend your taxes Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. How do you amend your taxes Student defined. How do you amend your taxes   To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. How do you amend your taxes   The 5 calendar months need not be consecutive. How do you amend your taxes   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. How do you amend your taxes School defined. How do you amend your taxes   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. How do you amend your taxes However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. How do you amend your taxes Vocational high school students. How do you amend your taxes   Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. How do you amend your taxes Permanently and totally disabled. How do you amend your taxes   Your child is permanently and totally disabled if both of the following apply. How do you amend your taxes He or she cannot engage in any substantial gainful activity because of a physical or mental condition. How do you amend your taxes A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. How do you amend your taxes Residency Test Your child must have lived with you in the United States for more than half of 2013. How do you amend your taxes The following definitions clarify the residency test. How do you amend your taxes United States. How do you amend your taxes   This means the 50 states and the District of Columbia. How do you amend your taxes It does not include Puerto Rico or U. How do you amend your taxes S. How do you amend your taxes possessions such as Guam. How do you amend your taxes Homeless shelter. How do you amend your taxes   Your home can be any location where you regularly live. How do you amend your taxes You do not need a traditional home. How do you amend your taxes For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. How do you amend your taxes Military personnel stationed outside the United States. How do you amend your taxes   U. How do you amend your taxes S. How do you amend your taxes military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. How do you amend your taxes Extended active duty. How do you amend your taxes   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. How do you amend your taxes Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. How do you amend your taxes Birth or death of child. How do you amend your taxes    child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. How do you amend your taxes Temporary absences. How do you amend your taxes   Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. How do you amend your taxes Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. How do you amend your taxes Kidnapped child. How do you amend your taxes   A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. How do you amend your taxes The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. How do you amend your taxes This treatment applies for all years until the child is returned. How do you amend your taxes However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. How do you amend your taxes   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. How do you amend your taxes Joint Return Test To meet this test, the child cannot file a joint return for the year. How do you amend your taxes Exception. How do you amend your taxes   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. How do you amend your taxes Example 1—child files joint return. How do you amend your taxes You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. How do you amend your taxes He earned $25,000 for the year. How do you amend your taxes The couple files a joint return. How do you amend your taxes Because your daughter and her husband file a joint return, she is not your qualifying child. How do you amend your taxes Example 2—child files joint return to get refund of tax withheld. How do you amend your taxes Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. How do you amend your taxes They do not have a child. How do you amend your taxes Neither is required to file a tax return. How do you amend your taxes Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. How do you amend your taxes The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. How do you amend your taxes Example 3—child files joint return to claim American opportunity credit. How do you amend your taxes The facts are the same as in Example 2 except no taxes were taken out of your son's pay. How do you amend your taxes He and his wife are not required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. How do you amend your taxes Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. How do you amend your taxes The exception to the joint return test does not apply, so your son is not your qualifying child. How do you amend your taxes Married child. How do you amend your taxes   Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) described later. How do you amend your taxes    Social security number. How do you amend your taxes Your qualifying child must have a valid social security number (SSN), unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. How do you amend your taxes You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. How do you amend your taxes   If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. How do you amend your taxes For more information about SSNs, see Rule 2. How do you amend your taxes Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. How do you amend your taxes However, only one of these persons can actually treat the child as a qualifying child. How do you amend your taxes Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). How do you amend your taxes The exemption for the child. How do you amend your taxes The child tax credit. How do you amend your taxes Head of household filing status. How do you amend your taxes The credit for child and dependent care expenses. How do you amend your taxes The exclusion for dependent care benefits. How do you amend your taxes The EIC. How do you amend your taxes The other person cannot take any of these benefits based on this qualifying child. How do you amend your taxes In other words, you and the other person cannot agree to divide these tax benefits between you. How do you amend your taxes The other person cannot take any of these tax benefits unless he or she has a different qualifying child. How do you amend your taxes The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. How do you amend your taxes However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. How do you amend your taxes Tiebreaker rules. How do you amend your taxes   To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. How do you amend your taxes If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. How do you amend your taxes If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. How do you amend your taxes If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. How do you amend your taxes If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. How do you amend your taxes If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. How do you amend your taxes If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. How do you amend your taxes If the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. How do you amend your taxes See Example 8. How do you amend your taxes   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. How do you amend your taxes See Examples 1 through 13. How do you amend your taxes   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in chapter 3 for people who do not have a qualifying child. How do you amend your taxes If the other person cannot claim the EIC. How do you amend your taxes   If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. How do you amend your taxes See Examples 6 and 7. How do you amend your taxes But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier in this chapter. How do you amend your taxes Examples. How do you amend your taxes    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. How do you amend your taxes Example 1—child lived with parent and grandparent. How do you amend your taxes You and your 2-year-old son Jimmy lived with your mother all year. How do you amend your taxes You are 25 years old, unmarried, and your AGI is $9,000. How do you amend your taxes Your only income was $9,000 from a part-time job. How do you amend your taxes Your mother's only income was $20,000 from her job, and her AGI is $20,000. How do you amend your taxes Jimmy's father did not live with you or Jimmy. How do you amend your taxes The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. How do you amend your taxes Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. How do you amend your taxes However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). How do you amend your taxes He is not a qualifying child of anyone else, including his father. How do you amend your taxes If you do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). How do you amend your taxes Example 2—parent has higher AGI than grandparent. How do you amend your taxes The facts are the same as in Example 1 except your AGI is $25,000. How do you amend your taxes Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. How do you amend your taxes Only you can claim him. How do you amend your taxes Example 3—two persons claim same child. How do you amend your taxes The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. How do you amend your taxes In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. How do you amend your taxes The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child. How do you amend your taxes Example 4—qualifying children split between two persons. How do you amend your taxes The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. How do you amend your taxes Only one of you can claim each child. How do you amend your taxes However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. How do you amend your taxes For example, if you claim one child, your mother can claim the other two. How do you amend your taxes Example 5—taxpayer who is a qualifying child. How do you amend your taxes The facts are the same as in Example 1 except that you are only 18 years old. How do you amend your taxes This means you are a qualifying child of your mother. How do you amend your taxes Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. How do you amend your taxes Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. How do you amend your taxes If your mother meets all the other requirements for claiming the EIC and you do not claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. How do you amend your taxes Example 6—grandparent with too much earned income to claim EIC. How do you amend your taxes The facts are the same as in Example 1 except that your mother earned $50,000 from her job. How do you amend your taxes Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. How do you amend your taxes Example 7—parent with too much earned income to claim EIC. How do you amend your taxes The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. How do you amend your taxes Your earned income is too high for you to claim the EIC. How do you amend your taxes But your mother cannot claim the EIC either, because her AGI is not higher than yours. How do you amend your taxes Example 8—child lived with both parents and grandparent. How do you amend your taxes The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have AGI of $30,000 on a joint return. How do you amend your taxes If you and your husband do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. How do you amend your taxes Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. How do you amend your taxes In other words, each parent's AGI can be treated as $15,000. How do you amend your taxes Example 9—separated parents. How do you amend your taxes You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. How do you amend your taxes In August and September, Joey lived with you. How do you amend your taxes For the rest of the year, Joey lived with your husband, who is Joey's father. How do you amend your taxes Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. How do you amend your taxes At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the Special rule for divorced or separated parents (or parents who live apart) does not apply. How do you amend your taxes You and your husband will file separate returns. How do you amend your taxes Your husband agrees to let you treat Joey as a qualifying child. How do you amend your taxes This means, if your husband does not claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. How do you amend your taxes However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. How do you amend your taxes See Rule 3. How do you amend your taxes Example 10—separated parents claim same child. How do you amend your taxes The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. How do you amend your taxes In this case, only your husband will be allowed to treat Joey as a qualifying child. How do you amend your taxes This is because, during 2013, the boy lived with him longer than with you. How do you amend your taxes You cannot claim the EIC (either with or without a qualifying child). How do you amend your taxes However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. How do you amend your taxes See Rule 3. How do you amend your taxes Example 11—unmarried parents. How do you amend your taxes You, your 5-year-old son, and your son's father lived together all year. How do you amend your taxes You and your son's father are not married. How do you amend your taxes Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. How do you amend your taxes Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. How do you amend your taxes Neither of you had any other income. How do you amend your taxes Your son's father agrees to let you treat the child as a qualifying child. How do you amend your taxes This means, if your son's father does not claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. How do you amend your taxes Example 12—unmarried parents claim same child. How do you amend your taxes The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. How do you amend your taxes In this case, only your son's father will be allowed to treat your son as a qualifying child. How do you amend your taxes This is because his AGI, $14,000, is more than your AGI, $12,000. How do you amend your taxes You cannot claim the EIC (either with or without a qualifying child). How do you amend your taxes Example 13—child did not live with a parent. How do you amend your taxes You and your 7-year-old niece, your sister's child, lived with your mother all year. How do you amend your taxes You are 25 years old, and your AGI is $9,300. How do you amend your taxes Your only income was from a part-time job. How do you amend your taxes Your mother's AGI is $15,000. How do you amend your taxes Her only income was from her job. How do you amend your taxes Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. How do you amend your taxes Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. How do you amend your taxes However, only your mother can treat her as a qualifying child. How do you amend your taxes This is because your mother's AGI, $15,000, is more than your AGI, $9,300. How do you amend your taxes Special rule for divorced or separated parents (or parents who live apart). How do you amend your taxes   A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true. How do you amend your taxes The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all time during the last 6 months of 2013, whether or not they are or were married. How do you amend your taxes The child received over half of his or her support for the year from the parents. How do you amend your taxes The child is in the custody of one or both parents for more than half of 2013. How do you amend your taxes Either of the following statements is true. How do you amend your taxes The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. How do you amend your taxes If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. How do you amend your taxes A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2013. How do you amend your taxes For details, see Publication 501. How do you amend your taxes Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. How do you amend your taxes Applying Rule 9 to divorced or separated parents (or parents who live apart). How do you amend your taxes   If a child is treated as the qualifying child of the noncustodial parent under the special rule just described for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. How do you amend your taxes However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC and other tax benefits listed earlier in this chapter. How do you amend your taxes If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child. How do you amend your taxes Example 1. How do you amend your taxes You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. How do you amend your taxes Your AGI is $10,000. How do you amend your taxes Your mother’s AGI is $25,000. How do you amend your taxes Your son's father did not live with you or your son. How do you amend your taxes Under the Special rule for divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. How do you amend your taxes However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. How do you amend your taxes You and your mother did not have any child care expenses or dependent care benefits. How do you amend your taxes If you do not claim your son as a qualifying child, your mother can claim him as a qualifying child for the EIC and head of household filing status, if she qualifies for these tax benefits. How do you amend your taxes Example 2. How do you amend your taxes The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. How do you amend your taxes Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. How do you amend your taxes Example 3. How do you amend your taxes The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the EIC. How do you amend your taxes Your mother also claims him as a qualifying child for head of household filing status. How do you amend your taxes You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. How do you amend your taxes The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. How do you amend your taxes Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. How do you amend your taxes ) if all of the following statements are true. How do you amend your taxes You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. How do you amend your taxes Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. How do you amend your taxes You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. How do you amend your taxes You lived with that person in the United States for more than half of the year. How do you amend your taxes You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). How do you amend your taxes For more details about the tests to be a qualifying child, see Rule 8. How do you amend your taxes If you are a qualifying child of another taxpayer, you cannot claim the EIC. How do you amend your taxes This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. How do you amend your taxes Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). How do you amend your taxes Example. How do you amend your taxes You and your daughter lived with your mother all year. How do you amend your taxes You are 22 years old, unmarried, and attended a trade school full time. How do you amend your taxes You had a part-time job and earned $5,700. How do you amend your taxes You had no other income. How do you amend your taxes Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. How do you amend your taxes She can claim the EIC if she meets all the other requirements. How do you amend your taxes Because you are your mother's qualifying child, you cannot claim the EIC. How do you amend your taxes This is so even if your mother cannot or does not claim the EIC. How do you amend your taxes Child of person not required to file a return. How do you amend your taxes   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. How do you amend your taxes Example 1—return not required. How do you amend your taxes The facts are the same as in the last example except your mother had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. How do you amend your taxes As a result, you are not your mother's qualifying child. How do you amend your taxes You can claim the EIC if you meet all the other requirements to do so. How do you amend your taxes Example 2—return filed to get refund of tax withheld. How do you amend your taxes The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. How do you amend your taxes She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. How do you amend your taxes As a result, you are not your mother's qualifying child. How do you amend your taxes You can claim the EIC if you meet all the other requirements to do so. How do you amend your taxes Example 3—return filed to get EIC. How do you amend your taxes The facts are the same as in Example 2 except your mother claimed the EIC on her return. How do you amend your taxes Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. How do you amend your taxes As a result, you are your mother's qualifying child. How do you amend your taxes You cannot claim the EIC. How do you amend your taxes Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. How do you amend your taxes This chapter discusses Rules 11 through 14. How do you amend your taxes You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. How do you amend your taxes You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. How do you amend your taxes If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. How do you amend your taxes If you have a qualifying child. How do you amend your taxes   If you meet Rule 8, you have a qualifying child. How do you amend your taxes If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. How do you amend your taxes Rule 11—You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. How do you amend your taxes If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2013. How do you amend your taxes It does not matter which spouse meets the age test, as long as one of the spouses does. How do you amend your taxes You meet the age test if you were born after December 31, 1948, and before January 2, 1989. How do you amend your taxes If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1948, and before January 2, 1989. How do you amend your taxes If neither you nor your spouse meets the age test, you cannot claim the EIC. How do you amend your taxes Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How do you amend your taxes Death of spouse. How do you amend your taxes   If you are filing a joint return with your spouse who died in 2013, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. How do you amend your taxes Example 1. How do you amend your taxes You are age 28 and unmarried. How do you amend your taxes You meet the age test. How do you amend your taxes Example 2—spouse meets age test. How do you amend your taxes You are married and filing a joint return. How do you amend your taxes You are age 23 and your spouse is age 27. How do you amend your taxes You meet the age test because your spouse is at least age 25 but under age 65. How do you amend your taxes Example 3—spouse dies in 2013. How do you amend your taxes You are married and filing a joint return with your spouse who died in August 2013. How do you amend your taxes You are age 67. How do you amend your taxes Your spouse would have become age 65 in November 2013. How do you amend your taxes Because your spouse was under age 65 when she died, you meet the age test. How do you amend your taxes Rule 12—You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. How do you amend your taxes If you are filing a joint return, you meet this rule if: You checked both box 6a and box 6b on Form 1040 or 1040A, or You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $20,000 on that line. How do you amend your taxes If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. How do you amend your taxes If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. How do you amend your taxes Example 1. How do you amend your taxes In 2013, you were age 25, single, and living at home with your parents. How do you amend your taxes You worked and were not a student. How do you amend your taxes You earned $7,500. How do you amend your taxes Your parents cannot claim you as a dependent. How do you amend your taxes When you file your return, you claim an exemption for yourself by not checking the You box on line 5 of your Form 1040EZ and by entering $10,000 on that line. How do you amend your taxes You meet this rule. How do you amend your taxes You can claim the EIC if you meet all the other requirements. How do you amend your taxes Example 2. How do you amend your taxes The facts are the same as in Example 1, except that you earned $2,000. How do you amend your taxes Your parents can claim you as a dependent but decide not to. How do you amend your taxes You do not meet this rule. How do you amend your taxes You cannot claim the credit because your parents could have claimed you as a dependent. How do you amend your taxes Joint returns. How do you amend your taxes   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. How do you amend your taxes   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. How do you amend your taxes But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. How do you amend your taxes Example 1—return filed to get refund of tax withheld. How do you amend your taxes You are 26 years old. How do you amend your taxes You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. How do you amend your taxes Neither you nor your wife is required to file a tax return. How do you amend your taxes You do not have a child. How do you amend your taxes Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. How do you amend your taxes Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. How do you amend your taxes They can claim exemptions for you and your wife if all the other tests to do so are met. How do you amend your taxes Example 2—return filed to get EIC. How do you amend your taxes The facts are the same as in Example 1except no taxes were taken out of your pay. How do you amend your taxes Also, you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. How do you amend your taxes Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. How do you amend your taxes Your parents cannot claim an exemption for either you or your wife. How do you amend your taxes Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. How do you amend your taxes ) if all of the following statements are true. How do you amend your taxes You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. How do you amend your taxes Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. How do you amend your taxes You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. How do you amend your taxes You lived with that person in the United States for more than half of the year. How do you amend your taxes You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). How do you amend your taxes For more details about the tests to be a qualifying child, see Rule 8. How do you amend your taxes If you are a qualifying child of another taxpayer, you cannot claim the EIC. How do you amend your taxes This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. How do you amend your taxes Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How do you amend your taxes Example. How do you amend your taxes You lived with your mother all year. How do you amend your taxes You are age 26, unmarried, and permanently and totally disabled. How do you amend your taxes Your only income was from a community center where you went three days a week to answer telephones. How do you amend your taxes You earned $5,000 for the year and provided more than half of your own support. How do you amend your taxes Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. How do you amend your taxes She can claim the EIC if she meets all the other requirements. How do you amend your taxes Because you are a qualifying child of your mother, you cannot claim the EIC. How do you amend your taxes This is so even if your mother cannot or does not claim the EIC. How do you amend your taxes Joint returns. How do you amend your taxes   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. How do you amend your taxes   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. How do you amend your taxes But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. How do you amend your taxes Child of person not required to file a return. How do you amend your taxes   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. How do you amend your taxes Example 1—return not required. How do you amend your taxes You lived all year with your father. How do you amend your taxes You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. How do you amend your taxes You have no other income, no children, and provided more than half of your own support. How do you amend your taxes Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. How do you amend your taxes As a result, you are not your father's qualifying child. How do you amend your taxes You can claim the EIC if you meet all the other requirements to do so. How do you amend your taxes Example 2—return filed to get refund of tax withheld. How do you amend your taxes The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. How do you amend your taxes He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. How do you amend your taxes As a result, you are not your father's qualifying child. How do you amend your taxes You can claim the EIC if you meet all the other requirements to do so. How do you amend your taxes Example 3—return filed to get EIC. How do you amend your taxes The facts are the same as in Example 2 except your father claimed the EIC on his return. How do you amend your taxes Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. How do you amend your taxes As a result, you are your father's qualifying child. How do you amend your taxes You cannot claim the EIC. How do you amend your taxes Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. How do you amend your taxes If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How do you amend your taxes United States. How do you amend your taxes   This means the 50 states and the District of Columbia. How do you amend your taxes It does not include Puerto Rico or U. How do you amend your taxes S. How do you amend your taxes possessions such as Guam. How do you amend your taxes Homeless shelter. How do you amend your taxes   Your home can be any location where you regularly live. How do you amend your taxes You do not need a traditional home. How do you amend your taxes If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. How do you amend your taxes Military personnel stationed outside the United States. How do you amend your taxes   U. How do you amend your taxes S. How do you amend your taxes military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. How do you amend your taxes Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. How do you amend your taxes You need to know the amount of your earned income to see if you meet the rule in this chapter. How do you amend your taxes You also need to know that amount to figure your EIC. How do you amend your taxes Rule 15—Earned Income Limits Your earned income must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. How do you amend your taxes Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. How do you amend your taxes Employee pay is earned income only if it is taxable. How do you amend your taxes Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. How do you amend your taxes But there is an exception for nontaxable combat pay, which you can choose to include in earned income. How do you amend your taxes Earned income is explained in detail in Rule 7 in chapter 1. How do you amend your taxes Figuring earned income. How do you amend your taxes   If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions. How do you amend your taxes   Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b or the Form 1040A instructions for lines 38a and 38b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b. How do you amend your taxes   When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). How do you amend your taxes You will then reduce that amount by any amount included on that line and described in the following list. How do you amend your taxes Scholarship or fellowship grants not reported on a Form W-2. How do you amend your taxes A scholarship or fellowship grant that was not reported to you on a Form W-2 is not considered earned income for the earned income credit. How do you amend your taxes Inmate's income. How do you amend your taxes Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. How do you amend your taxes This includes amounts received for work performed while in a work release program or while in a halfway house. How do you amend your taxes If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “PRI” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). How do you amend your taxes Pension or annuity from deferred compensation plans. How do you amend your taxes A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is not considered earned income for the earned income credit. How do you amend your taxes If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “DFC” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). How do you amend your taxes This amount may be reported in box 11 of your Form W-2. How do you amend your taxes If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. How do you amend your taxes Clergy. How do you amend your taxes   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also re