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How To File Student Taxes

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How To File Student Taxes

How to file student taxes Publication 525 - Additional Material Prev  Up  Next   Home   More Online Publications

Topic 352 - Which Form – 1040, 1040A or 1040EZ?

The three forms used for filing individual federal income tax returns are Form 1040EZ (PDF), Form 1040A (PDF), and Form 1040 (PDF).

Form 1040EZ is the simplest form to fill out. You may use Form 1040EZ if you meet all the following conditions:

  1. Your filing status is single or married filing jointly
  2. You claim no dependents
  3. You, and your spouse if filing a joint return, were under age 65 on January 1, 2014, and not blind at the end of 2013
  4. You have only wages, salaries, tips, taxable scholarship and fellowship grants, unemployment compensation, or Alaska Permanent Fund dividends, and your taxable interest was not over $1,500
  5. Your taxable income is less than $100,000
  6. Your earned tips, if any, are included in boxes 5 and 7 of your Form W-2
  7. You do not owe any household employment taxes on wages you paid to a household employee
  8. You are not a debtor in a Chapter 11 bankruptcy case filed after October 16, 2005
  9. You do not claim any adjustments to income, such as a deduction for IRA contributions, a student loan interest deduction, an educator expenses deduction, or a tuition and fees deduction
  10. You do not claim any credits other than the earned income credit

If you file Form 1040EZ, you cannot itemize deductions or claim any adjustments to income or tax credits (other than the earned income credit).

Form 1040EZ Links

References:

Form 1040EZ Instructions (PDF)

Return Preparation and Filing Options

If you cannot use Form 1040EZ, you may be able to use Form 1040A if:

  1. Your income is only from wages, salaries, tips, taxable scholarships and fellowship grants, interest, or ordinary dividends, capital gain distributions, pensions, annuities, IRAs, unemployment compensation, taxable social security or railroad retirement benefits, and Alaska Permanent Fund dividends
  2. Your taxable income is less than $100,000
  3. You do not itemize deductions
  4. You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option
  5. Your taxes are only from the Tax Table, the alternative minimum tax, recapture of an education credit, Form 8615 (PDF) or the Qualified Dividends and Capital Gain Tax Worksheet
  6. Your only adjustments to income are the IRA deduction, the student loan interest deduction, the educator expenses deduction, the tuition and fees deduction, and
  7. The only credits you are claiming are the credit for child and dependent care expenses, the earned income credit, the credit for the elderly or the disabled, education credits, the child tax credit, the additional child tax credit, or the retirement savings contribution credit

You can also use Form 1040A if you received dependent care benefits.

Form 1040A Links

References:

Form 1040A Instructions (PDF)

Return Preparation and Filing Options

Often used Schedules:

Form 1040A or 1040, Schedule B (PDF) - Interest and Ordinary Dividends

Form 1040A or 1040, Schedule R (PDF) - Credit for the Elderly or the Disabled

Form 1040A or 1040, Schedule EIC (PDF) - Earned Income Credit

Form 1040A or 1040, Schedule 8812 (PDF) - Child Tax Credit

Often used Forms:

Form 8917 (PDF) - Tuition and Fees Deduction

Form 2441 (PDF) - Child and Dependent Care Expenses

Form 8863 (PDF) - Education Credits (American Opportunity and Lifetime Learning Credits)

Form 8888 (PDF) - Allocation of Refund (Including Savings Bond Purchases)

Finally, you must use Form 1040 under certain circumstances, such as:

  1. Your taxable income is $100,000 or more
  2. You have certain types of income such as unreported tips; certain nontaxable distributions; self-employment earnings; or income received as a partner, a shareholder in an "S" Corporation, or a beneficiary of an estate or trust
  3. You itemize deductions or claim certain tax credits or adjustments to income, or
  4. You owe household employment taxes

A complete list of conditions outlining when Form 1040 must be used is in the Form 1040A Instructions (PDF).

Form 1040 Links

References:

Form 1040 Instructions (PDF)

1040 Central

Return Preparation and Filing Options

Often used Schedules:

Form 1040, Schedule A (PDF) - Itemized Deductions

Form 1040A or 1040, Schedule B (PDF) - Interest and Ordinary Dividends

Form 1040, Schedule C (PDF) - Profit or Loss From Business (Sole Proprietorship)

Form 1040, Schedule C-EZ (PDF) - Net Profit From Business

Form 1040, Schedule D (PDF) - Capital Gains and Losses

Form 1040, Schedule E (PDF) - Supplemental Income and Loss

Form 1040A or 1040, Schedule EIC (PDF) - Earned Income Credit

Form 1040A or 1040, Schedule 8812 (PDF) - Child Tax Credit

Form 1040A or 1040, Schedule R (PDF) - Credit for the Elderly or the Disabled

Often used Forms:

Form 8917 (PDF) - Tuition and Fees Deduction

Form 2441 (PDF) - Child and Dependent Care Expenses

Form 8863 (PDF) - Education Credits (American Opportunity and Lifetime Learning Credits)

Form 8888 (PDF) - Allocation of Refund (Including Savings Bond Purchases)

Form 8949 (PDF) - Sales and Other Dispositions of Capital Assets

If you were a nonresident alien during the tax year and you were married to a U.S. citizen or resident alien, you may use any one of these three forms, based on your circumstances, only if you elect to file a joint return with your spouse. Other nonresident aliens may have to file Form 1040NR (PDF) or Form 1040NR-EZ (PDF). For more information on resident and nonresident aliens, refer to Topic 851 and Publication 519, U.S. Tax Guide for Aliens.

Page Last Reviewed or Updated: December 12, 2013

The How To File Student Taxes

How to file student taxes 36. How to file student taxes   Earned Income Credit (EIC) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. How to file student taxes Rules for EveryoneRule 1. How to file student taxes Your AGI Must Be Less Than: Rule 2. How to file student taxes You Must Have a Valid Social Security Number (SSN) Rule 3. How to file student taxes Your Filing Status Cannot Be Married Filing Separately Rule 4. How to file student taxes You Must Be a U. How to file student taxes S. How to file student taxes Citizen or Resident Alien All Year Rule 5. How to file student taxes You Cannot File Form 2555 or Form 2555-EZ Rule 6. How to file student taxes Your Investment Income Must Be $3,300 or Less Rule 7. How to file student taxes You Must Have Earned Income Part B. How to file student taxes Rules If You Have a Qualifying ChildRule 8. How to file student taxes Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. How to file student taxes Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. How to file student taxes You Cannot Be a Qualifying Child of Another Taxpayer Part C. How to file student taxes Rules If You Do Not Have a Qualifying ChildRule 11. How to file student taxes You Must Be at Least Age 25 but Under Age 65 Rule 12. How to file student taxes You Cannot Be the Dependent of Another Person Rule 13. How to file student taxes You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. How to file student taxes You Must Have Lived in the United States More Than Half of the Year Part D. How to file student taxes Figuring and Claiming the EICRule 15. How to file student taxes Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. How to file student taxes John and Janet Smith (Form 1040A) Example 2. How to file student taxes Kelly Green (Form 1040EZ) What's New Earned income amount is more. How to file student taxes  The maximum amount of income you can earn and still get the credit has increased. How to file student taxes You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). How to file student taxes Your adjusted gross income also must be less than the amount in the above list that applies to you. How to file student taxes For details, see Rules 1 and 15. How to file student taxes Investment income amount is more. How to file student taxes  The maximum amount of investment income you can have and still get the credit has increased to $3,300. How to file student taxes See Rule 6. How to file student taxes Reminders Increased EIC on certain joint returns. How to file student taxes  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. How to file student taxes As a result, the EIC table has different columns for married persons filing jointly than for everyone else. How to file student taxes When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. How to file student taxes Online help. How to file student taxes  You can use the EITC Assistant at www. How to file student taxes irs. How to file student taxes gov/eitc to find out if you are eligible for the credit. How to file student taxes The EITC Assistant is available in English and Spanish. How to file student taxes EIC questioned by IRS. How to file student taxes  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. How to file student taxes We will tell you what documents to send us. How to file student taxes These may include: birth certificates, school records, medical records, etc. How to file student taxes The process of establishing your eligibility will delay your refund. How to file student taxes Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. How to file student taxes A tax credit usually means more money in your pocket. How to file student taxes It reduces the amount of tax you owe. How to file student taxes The EIC may also give you a refund. How to file student taxes How do you get the earned income credit?   To claim the EIC, you must: Qualify by meeting certain rules, and File a tax return, even if you: Do not owe any tax, Did not earn enough money to file a return, or Did not have income taxes withheld from your pay. How to file student taxes When you complete your return, you can figure your EIC by using a worksheet in the instructions for Form 1040, Form 1040A, or Form 1040EZ. How to file student taxes Or, if you prefer, you can let the IRS figure the credit for you. How to file student taxes How will this chapter help you?   This chapter will explain the following. How to file student taxes The rules you must meet to qualify for the EIC. How to file student taxes How to figure the EIC. How to file student taxes Useful Items - You may want to see: Publication 596 Earned Income Credit (EIC) Form (and Instructions) Schedule EIC Earned Income Credit (Qualifying Child Information) 8862 Information To Claim Earned Income Credit After Disallowance Do You Qualify for the Credit? To qualify to claim the EIC, you must first meet all of the rules explained in Part A, Rules for Everyone . How to file student taxes Then you must meet the rules in Part B, Rules If You Have a Qualifying Child , or Part C, Rules If You Do Not Have a Qualifying Child . How to file student taxes There is one final rule you must meet in Part D, Figuring and Claiming the EIC . How to file student taxes You qualify for the credit if you meet all the rules in each part that applies to you. How to file student taxes If you have a qualifying child, the rules in Parts A, B, and D apply to you. How to file student taxes If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. How to file student taxes Table 36-1, Earned Income Credit in a Nutshell. How to file student taxes   Use Table 36–1 as a guide to Parts A, B, C, and D. How to file student taxes The table is a summary of all the rules in each part. How to file student taxes Do you have a qualifying child?   You have a qualifying child only if you have a child who meets the four tests described in Rule 8 and illustrated in Figure 36–1. How to file student taxes If Improper Claim Made in Prior Year If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. How to file student taxes You must also qualify to claim the EIC by meeting all the rules described in this chapter. How to file student taxes However, if your EIC was denied or reduced as a result of a math or clerical error, do not attach Form 8862 to your next tax return. How to file student taxes For example, if your arithmetic is incorrect, the IRS can correct it. How to file student taxes If you do not provide a correct social security number, the IRS can deny the EIC. How to file student taxes These kinds of errors are called math or clerical errors. How to file student taxes If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. How to file student taxes If your error was due to fraud, then you cannot claim the EIC for the next 10 years. How to file student taxes More information. How to file student taxes   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. How to file student taxes Part A. How to file student taxes Rules for Everyone This part of the chapter discusses Rules 1 through 7. How to file student taxes You must meet all seven rules to qualify for the earned income credit. How to file student 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 chapter. How to file student taxes If you meet all seven rules in this part, then read either Part B or Part C (whichever applies) for more rules you must meet. How to file student taxes Rule 1. How to file student taxes Your AGI Must Be Less Than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. How to file student taxes Adjusted gross income (AGI). How to file student taxes   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). How to file student taxes If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. How to file student taxes Example. How to file student taxes Your AGI is $38,550, you are single, and you have one qualifying child. How to file student taxes You cannot claim the EIC because your AGI is not less than $37,870. How to file student 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 to file student taxes Community property. How to file student 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 to file student taxes This is different from the community property rules that apply under Rule 7 . How to file student taxes Rule 2. How to file student taxes 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 to file student taxes Any qualifying child listed on Schedule EIC also must have a valid SSN. How to file student taxes (See Rule 8 if you have a qualifying child. How to file student 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 to file student taxes An example of a federally funded benefit is Medicaid. How to file student 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 to file student taxes S. How to file student taxes citizen or permanent resident, ask the SSA for a new social security card without the legend. How to file student taxes U. How to file student taxes S. How to file student taxes citizen. How to file student taxes   If you were a U. How to file student taxes S. How to file student taxes citizen when you received your SSN, you have a valid SSN. How to file student taxes Valid for work only with INS or DHS authorization. How to file student 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 to file student taxes SSN missing or incorrect. How to file student 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 to file student taxes Other taxpayer identification number. How to file student 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 to file student taxes ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. How to file student taxes No SSN. How to file student 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 to file student taxes You cannot claim the EIC. How to file student taxes Getting an SSN. How to file student 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, Application for a Social Security Card, with the SSA. How to file student taxes You can get Form SS-5 online at www. How to file student taxes socialsecurity. How to file student taxes gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. How to file student taxes Filing deadline approaching and still no SSN. How to file student taxes   If the filing deadline is approaching and you still do not have an SSN, you have two choices. How to file student taxes Request an automatic 6-month extension of time to file your return. How to file student taxes You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. How to file student taxes S. How to file student taxes Individual Income Tax Return. How to file student taxes For more information, see chapter 1 . How to file student taxes File the return on time without claiming the EIC. How to file student taxes After receiving the SSN, file an amended return (Form 1040X, Amended U. How to file student taxes S. How to file student taxes Individual Income Tax Return) claiming the EIC. How to file student taxes Attach a filled-in Schedule EIC if you have a qualifying child. How to file student taxes Table 36-1. How to file student taxes Earned Income Credit in a Nutshell First, you must meet all the rules in this column. How to file student taxes Second, you must meet all the rules in one of these columns, whichever applies. How to file student taxes Third, you must meet the rule in this column. How to file student taxes Part A. How to file student taxes  Rules for Everyone Part B. How to file student taxes  Rules If You Have a Qualifying Child Part C. How to file student taxes  Rules If You Do Not Have a Qualifying Child Part D. How to file student taxes  Figuring and Claiming the EIC 1. How to file student taxes 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 to file student taxes 2. How to file student taxes You must have a valid social security number. How to file student taxes  3. How to file student taxes Your filing status cannot be “Married filing separately. How to file student taxes ” 4. How to file student taxes You must be a U. How to file student taxes S. How to file student taxes citizen or resident alien all year. How to file student taxes  5. How to file student taxes You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). How to file student taxes  6. How to file student taxes Your investment income must be $3,300 or less. How to file student taxes  7. How to file student taxes You must have earned income. How to file student taxes 8. How to file student taxes Your child must meet the relationship, age, residency, and joint return tests. How to file student taxes  9. How to file student taxes Your qualifying child cannot be used by more than one person to claim the EIC. How to file student taxes  10. How to file student taxes You cannot be a qualifying child of another person. How to file student taxes 11. How to file student taxes You must be at least age 25 but under age 65. How to file student taxes  12. How to file student taxes You cannot be the dependent of another person. How to file student taxes  13. How to file student taxes You cannot be a qualifying child of another person. How to file student taxes  14. How to file student taxes You must have lived in the United States more than half of the year. How to file student taxes 15. How to file student taxes 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 to file student taxes Rule 3. How to file student taxes Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. How to file student taxes Your filing status cannot be “Married filing separately. How to file student taxes ” Spouse did not live with you. How to file student 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 to file student taxes In that case, you may be able to claim the EIC. How to file student taxes For detailed information about filing as head of household, see chapter 2 . How to file student taxes Rule 4. How to file student taxes You Must Be a U. How to file student taxes S. How to file student 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 to file student taxes You can use that filing status only if one spouse is a U. How to file student taxes S. How to file student taxes citizen or resident alien and you choose to treat the nonresident spouse as a U. How to file student taxes S. How to file student taxes resident. How to file student taxes If you make this choice, you and your spouse are taxed on your worldwide income. How to file student 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 to file student taxes If you need more information on making this choice, get Publication 519, U. How to file student taxes S. How to file student taxes Tax Guide for Aliens. How to file student taxes Rule 5. How to file student taxes 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 to file student 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 to file student taxes U. How to file student taxes S. How to file student taxes possessions are not foreign countries. How to file student taxes See Publication 54, Tax Guide for U. How to file student taxes S. How to file student taxes Citizens and Resident Aliens Abroad, for more detailed information. How to file student taxes Rule 6. How to file student taxes 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 to file student taxes If your investment income is more than $3,300, you cannot claim the credit. How to file student taxes For most people, investment income is the total of the following amounts. How to file student taxes Taxable interest (line 8a of Form 1040 or 1040A). How to file student taxes Tax-exempt interest (line 8b of Form 1040 or 1040A). How to file student taxes Dividend income (line 9a of Form 1040 or 1040A). How to file student taxes Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). How to file student taxes If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. How to file student taxes However, see Rule 6 in chapter 1 of Publication 596 if: You are filing Schedule E (Form 1040), Form 4797, or Form 8814, or You are reporting income from the rental of personal property on Form 1040, line 21. How to file student taxes Rule 7. How to file student taxes You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. How to file student 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 to file student taxes If you are an employee, earned income includes all the taxable income you get from your employer. How to file student taxes If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040. How to file student taxes Earned Income Earned income includes all of the following types of income. How to file student taxes Wages, salaries, tips, and other taxable employee pay. How to file student taxes Employee pay is earned income only if it is taxable. How to file student taxes Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. How to file student taxes But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. How to file student taxes Net earnings from self-employment. How to file student taxes Gross income received as a statutory employee. How to file student taxes Wages, salaries, and tips. How to file student taxes   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. How to file student taxes You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). How to file student taxes Nontaxable combat pay election. How to file student taxes   You can elect to include your nontaxable combat pay in earned income for the earned income credit. How to file student taxes Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. How to file student taxes Figure the credit with and without your nontaxable combat pay before making the election. How to file student taxes   If you make the election, you must include in earned income all nontaxable combat pay you received. How to file student taxes If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. How to file student taxes In other words, if one of you makes the election, the other one can also make it but does not have to. How to file student taxes   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. How to file student taxes ” Self-employed persons and statutory employees. How to file student taxes   If you are self-employed or received income as a statutory employee, you must use the Form 1040 instructions to see if you qualify to get the EIC. How to file student 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 to file student taxes Each approved form exempts certain income from social security taxes. How to file student taxes Each form is discussed here in terms of what is or is not earned income for the EIC. How to file student taxes Form 4361. How to file student 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 to file student taxes This includes wages, salaries, tips, and other taxable employee compensation. How to file student taxes A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. How to file student taxes Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. How to file student taxes Examples include fees for performing marriages and honoraria for delivering speeches. How to file student taxes Form 4029. How to file student taxes   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. How to file student taxes However, amounts you received as a self-employed individual do not count as earned income. How to file student 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 to file student 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 to file student 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 to file student 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 to file student 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 to file student taxes Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). How to file student taxes Disability insurance payments. How to file student taxes   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. How to file student taxes It does not matter whether you have reached minimum retirement age. How to file student 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 to file student 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 to file student taxes Do not include any of these items in your earned income. How to file student taxes Earnings while an inmate. How to file student taxes   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. How to file student taxes This includes amounts for work performed while in a work release program or while in a halfway house. How to file student taxes Workfare payments. How to file student taxes   Nontaxable workfare payments are not earned income for the EIC. How to file student 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 private sector employment is not available, or (2) community service program activities. How to file student taxes Community property. How to file student 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 to file student 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 to file student 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 to file student taxes Nevada, Washington, and California domestic partners. How to file student taxes   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. How to file student taxes Your earned income for the EIC does not include any amount earned by your partner. How to file student taxes Your earned income includes the entire amount you earned. How to file student taxes For details, see Publication 555. How to file student taxes Conservation Reserve Program (CRP) payments. How to file student 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 to file student taxes Nontaxable military pay. How to file student taxes   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. How to file student taxes Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). How to file student taxes See Publication 3, Armed Forces' Tax Guide, for more information. How to file student taxes    Combat pay. How to file student taxes You can elect to include your nontaxable combat pay in earned income for the EIC. How to file student taxes See Nontaxable combat pay election, earlier. How to file student taxes Part B. How to file student taxes Rules If You Have a Qualifying Child If you have met all of the rules in Part A , read Part B to see if you have a qualifying child. How to file student taxes Part B discusses Rules 8 through 10. How to file student taxes You must meet all three of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit with a qualifying child. How to file student taxes You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. How to file student taxes (You cannot file Form 1040EZ. How to file student taxes ) You also must complete Schedule EIC and attach it to your return. How to file student taxes If you meet all the rules in Part A and this part, read Part D to find out what to do next. How to file student taxes If you do not meet Rule 8, you do not have a qualifying child. How to file student taxes Read Part C to find out if you can get the earned income credit without a qualifying child. How to file student taxes Rule 8. How to file student taxes 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 to file student taxes The four tests are: Relationship, Age, Residency, and Joint return. How to file student taxes The four tests are illustrated in Figure 36–1. How to file student taxes The paragraphs that follow contain more information about each test. How to file student 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 to file student taxes The following definitions clarify the relationship test. How to file student taxes Adopted child. How to file student taxes   An adopted child is always treated as your own child. How to file student taxes The term “adopted child” includes a child who was lawfully placed with you for legal adoption. How to file student taxes Foster child. How to file student taxes   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. How to file student taxes An authorized placement agency includes a state or local government agency. How to file student taxes It also includes a tax-exempt organization licensed by a state. How to file student taxes In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. How to file student taxes Example. How to file student 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 to file student taxes Debbie is your foster child. How to file student taxes 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 to file student taxes    The following examples and definitions clarify the age test. How to file student taxes Example 1—child not under age 19. How to file student taxes Your son turned 19 on December 10. How to file student 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 to file student taxes Example 2—child not younger than you or your spouse. How to file student taxes Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. How to file student taxes He is not disabled. How to file student taxes Both you and your spouse are 21 years old and you file a joint return. How to file student taxes Your brother is not your qualifying child because he is not younger than you or your spouse. How to file student taxes Example 3—child younger than your spouse but not younger than you. How to file student taxes The facts are the same as in Example 2 except that your spouse is 25 years old. How to file student taxes Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. How to file student taxes Student defined. How to file student 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 to file student taxes The 5 calendar months need not be consecutive. How to file student 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 to file student taxes School defined. How to file student taxes   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. How to file student 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 to file student taxes Vocational high school students. How to file student 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 to file student taxes Permanently and totally disabled. How to file student taxes   Your child is permanently and totally disabled if both of the following apply. How to file student taxes He or she cannot engage in any substantial gainful activity because of a physical or mental condition. How to file student 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 to file student taxes Residency Test Your child must have lived with you in the United States for more than half of 2013. How to file student taxes The following definitions clarify the residency test. How to file student taxes United States. How to file student taxes   This means the 50 states and the District of Columbia. How to file student taxes It does not include Puerto Rico or U. How to file student taxes S. How to file student taxes possessions such as Guam. How to file student taxes Homeless shelter. How to file student taxes   Your home can be any location where you regularly live. How to file student taxes You do not need a traditional home. How to file student 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 to file student taxes Military personnel stationed outside the United States. How to file student taxes    U. How to file student taxes S. How to file student 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 to file student taxes Figure 36-1. How to file student taxes Tests for Qualifying Child Please click here for the text description of the image. How to file student taxes Qualifying child Extended active duty. How to file student 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 to file student 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 to file student taxes Birth or death of a child. How to file student taxes   A child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. How to file student taxes Temporary absences. How to file student 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 to file student taxes Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. How to file student taxes Kidnapped child. How to file student 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 to file student 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 your child's family. How to file student taxes This treatment applies for all years until the child is returned. How to file student 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 to file student 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 to file student taxes Joint Return Test To meet this test, the child cannot file a joint return for the year. How to file student taxes Exception. How to file student 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 to file student taxes Example 1—child files joint return. How to file student taxes You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. How to file student taxes He earned $25,000 for the year. How to file student taxes The couple files a joint return. How to file student taxes Because your daughter and her husband filed a joint return, she is not your qualifying child. How to file student taxes Example 2—child files joint return only to claim a refund of withheld tax. How to file student 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 to file student taxes They do not have a child. How to file student taxes Neither is required to file a tax return. How to file student taxes Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. How to file student 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 to file student taxes Example 3—child files joint return to claim American opportunity credit. How to file student taxes The facts are the same as in Example 2 except no taxes were taken out of your son's pay. How to file student 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 to file student taxes Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. How to file student taxes The exception to the joint return test does not apply, so your son is not your qualifying child. How to file student taxes Married child. How to file student 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 to file student taxes Social security number. How to file student taxes   The qualifying child must have a valid social security number (SSN) unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. How to file student 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), which is issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. How to file student 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 to file student taxes For more information about SSNs, see Rule 2 . How to file student taxes Rule 9. How to file student taxes 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 to file student taxes However, only one of these persons can actually treat the child as a qualifying child. How to file student 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 to file student taxes The exemption for the child. How to file student taxes The child tax credit. How to file student taxes Head of household filing status. How to file student taxes The credit for child and dependent care expenses. How to file student taxes The exclusion for dependent care benefits. How to file student taxes The EIC. How to file student taxes The other person cannot take any of these benefits based on this qualifying child. How to file student taxes In other words, you and the other person cannot agree to divide these tax benefits between you. How to file student taxes The other person cannot take any of these tax benefits unless he or she has a different qualifying child. How to file student taxes The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. How to file student taxes However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. How to file student taxes Tiebreaker rules. How to file student 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 to file student taxes If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. How to file student 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 to file student 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 to file student 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 to file student 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 to file student 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 to file student 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 to file student taxes See Example 8 . How to file student 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 to file student taxes See Examples 1 through 13 . How to file student 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 Part C for people who do not have a qualifying child. How to file student taxes If the other person cannot claim the EIC. How to file student 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 to file student taxes See Examples 6 and 7 . How to file student 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. How to file student taxes Examples. How to file student 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 to file student taxes Example 1. How to file student taxes You and your 2-year-old son Jimmy lived with your mother all year. How to file student taxes You are 25 years old, unmarried, and your AGI is $9,000. How to file student taxes Your only income was $9,000 from a part-time job. How to file student taxes Your mother's only income was $20,000 from her job, and her AGI is $20,000. How to file student taxes Jimmy's father did not live with you or Jimmy. How to file student taxes The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. How to file student 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 to file student taxes However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier for which that person qualifies). How to file student taxes He is not a qualifying child of anyone else, including his father. How to file student 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 to file student taxes Example 2. How to file student taxes The facts are the same as in Example 1 except your AGI is $25,000. How to file student taxes Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. How to file student taxes Only you can claim him. How to file student taxes Example 3. How to file student taxes The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. How to file student 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 to file student 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 to file student taxes Example 4. How to file student 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 to file student taxes Only one of you can claim each child. How to file student 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 to file student taxes For example, if you claim one child, your mother can claim the other two. How to file student taxes Example 5. How to file student taxes The facts are the same as in Example 1 except that you are only 18 years old. How to file student taxes This means you are a qualifying child of your mother. How to file student taxes Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. How to file student taxes Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. How to file student 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 to file student taxes Example 6. How to file student taxes The facts are the same as in Example 1 except that your mother earned $50,000 from her job. How to file student 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 to file student taxes Example 7. How to file student 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 to file student taxes Your earned income is too high for you to claim the EIC. How to file student taxes But your mother cannot claim the EIC either, because her AGI is not higher than yours. How to file student taxes Example 8. How to file student 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 an AGI of $30,000 on a joint return. How to file student 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 to file student 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 to file student taxes In other words, each parent's AGI can be treated as $15,000. How to file student taxes Example 9. How to file student 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 to file student taxes In August and September, Joey lived with you. How to file student taxes For the rest of the year, Joey lived with your husband, who is Joey's father. How to file student 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 to file student 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 to file student taxes You and your husband will file separate returns. How to file student taxes Your husband agrees to let you treat Joey as a qualifying child. How to file student 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 to file student 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 to file student taxes See Rule 3 . How to file student taxes Example 10. How to file student taxes The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. How to file student taxes In this case, only your husband will be allowed to treat Joey as a qualifying child. How to file student taxes This is because, during 2013, the boy lived with him longer than with you. How to file student taxes You cannot claim the EIC (either with or without a qualifying child). How to file student 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 to file student taxes See Rule 3 . How to file student taxes Example 11. How to file student taxes You, your 5-year-old son and your son's father lived together all year. How to file student taxes You and your son's father are not married. How to file student 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 to file student taxes Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. How to file student taxes Neither of you had any other income. How to file student taxes Your son's father agrees to let you treat the child as a qualifying child. How to file student 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 to file student taxes Example 12. How to file student 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 to file student taxes In this case, only your son's father will be allowed to treat your son as a qualifying child. How to file student taxes This is because his AGI, $14,000, is more than your AGI, $12,000. How to file student taxes You cannot claim the EIC (either with or without a qualifying child). How to file student taxes Example 13. How to file student taxes You and your 7-year-old niece, your sister's child, lived with your mother all year. How to file student taxes You are 25 years old, and your AGI is $9,300. How to file student taxes Your only income was from a part-time job. How to file student taxes Your mother's AGI is $15,000. How to file student taxes Her only income was from her job. How to file student 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 to file student 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 to file student taxes However, only your mother can treat her as a qualifying child. How to file student taxes This is because your mother's AGI, $15,000, is more than your AGI, $9,300. How to file student taxes Special rule for divorced or separated parents (or parents who live apart). How to file student 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 to file student 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 times during the last 6 months of 2013, whether or not they are or were married. How to file student taxes The child received over half of his or her support for the year from the parents. How to file student taxes The child is in the custody of one or both parents for more than half of 2013. How to file student taxes Either of the following statements is true. How to file student 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 to file student 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 to file student 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 to file student taxes  For details, see chapter 3. How to file student taxes Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. How to file student taxes Applying Rule 9 to divorced or separated parents (or parents who live apart). How to file student 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 to file student 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 to file student 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 to file student taxes Example 1. How to file student 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 to file student taxes Your AGI is $10,000. How to file student taxes Your mother’s AGI is $25,000. How to file student taxes Your son's father did not live with you or your son. How to file student taxes Under the special rule for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. How to file student 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 to file student taxes You and your mother did not have any child care expenses or dependent care benefits. How to file student 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 to file student taxes Example 2. How to file student 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 to file student taxes Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. How to file student taxes Example 3. How to file student 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 to file student taxes Your mother also claims him as a qualifying child for head of household filing status. How to file student 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 to file student 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 to file student taxes Rule 10. How to file student taxes You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. How to file student taxes ) if all of the following statements are true. How to file student taxes You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. How to file student taxes Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). How to file student 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 to file student taxes You lived with that person in the United States for more than half of the year. How to file student 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 to file student taxes For more details about the tests to be a qualifying child, see Rule 8 . How to file student taxes If you are a qualifying child of another taxpayer, you cannot claim the EIC. How to file student 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 to file student taxes Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). How to file student taxes Example. How to file student taxes You and your daughter lived with your mother all year. How to file student taxes You are 22 years old, unmarried, and attended a trade school full time. How to file student taxes You had a part-time job and earned $5,700. How to file student taxes You had no other income. How to file student taxes Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. How to file student taxes She can claim the EIC if she meets all the other requirements. How to file student taxes Because you are your mother's qualifying child, you cannot claim the EIC. How to file student taxes This is so even if your mother cannot or does not claim the EIC. How to file student taxes Child of person not required to file a return. How to file student 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 to file student taxes Example. How to file student 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 to file student taxes As a result, you are not your mother's qualifying child. How to file student taxes You can claim the EIC if you meet all the other requirements to do so. How to file student taxes   See Rule 10 in Publication 596 for additional examples. How to file student taxes Part C. How to file student taxes Rules If You Do Not Have a Qualifying Child Read this part if you: Do not have a qualifying child, and Have met all the rules in Part A . How to file student taxes  Part C discusses Rules 11 through 14. How to file student taxes You must meet all four of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit without a qualifying child. How to file student taxes If you have a qualifying child, the rules in this part do not apply to you. How to file student taxes You can claim the credit only if you meet all the rules in Parts A, B, and D. How to file student taxes See Rule 8 to find out if you have a qualifying child. How to file student taxes Rule 11. How to file student taxes 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 to file student 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 to file student taxes It does not matter which spouse meets the age test, as long as one of the spouses does. How to file student taxes You meet the age test if you were born after December 31, 1948, and before January 2, 1989. How to file student 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 to file student taxes If neither you nor your spouse meets the age test, you cannot claim the EIC. How to file student taxes Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How to file student taxes Death of spouse. How to file student 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 to file student taxes Example 1. How to file student taxes You are age 28 and unmarried. How to file student taxes You meet the age test. How to file student taxes Example 2—spouse meets age test. How to file student taxes You are married and filing a joint return. How to file student taxes You are age 23 and your spouse is age 27. How to file student taxes You meet the age test because your spouse is at least age 25 but under age 65. How to file student taxes Example 3—spouse dies in 2013. How to file student taxes You are married and filing a joint return with your spouse who died in August 2013. How to file student taxes You are age 67. How to file student taxes Your spouse would have become age 65 in November 2013. How to file student taxes Because your spouse was under age 65 when she died, you meet the age test. How to file student taxes Rule 12. How to file student taxes 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 to file student 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 to file student taxes If you are not sure whether someone else can claim you (or your spouse, if filing a joint return) as a dependent, read the rules for claiming a dependent in chapter 3. How to file student taxes If someone else can claim you (or your spouse, if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit. How to file student taxes Example 1. How to file student taxes In 2013, you were age 25, single, and living at home with your parents. How to file student taxes You worked and were not a student. How to file student taxes You earned $7,500. How to file student taxes Your parents cannot claim you as a dependent. How to file student 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 to file student taxes You meet this rule. How to file student taxes You can claim the EIC if you meet all the other requirements. How to file student taxes Example 2. How to file student taxes The facts are the same as in Example 1 , except that you earned $2,000. How to file student taxes Your parents can claim you as a dependent but decide not to. How to file student taxes You do not meet this rule. How to file student taxes You cannot claim the credit because your parents could have claimed you as a dependent. How to file student taxes Joint returns. How to file student taxes   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. How to file student taxes   However, another person may be able to claim you as a dependent if you and your spouse file a joint return only to get a refund of income tax withheld or estimated tax paid. How to file student 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 to file student taxes Example 1. How to file student taxes You are 26 years old. How to file student taxes You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. How to file student taxes Neither you nor your wife is required to file a tax return. How to file student taxes You do not have a child. How to file student taxes Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. How to file student taxes Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. How to file student taxes They can claim exemptions for you and your wife if all the other tests to do so are met. How to file student taxes Example 2. How to file student taxes The facts are the same as in Example 1 except no taxes were taken out of your pay. How to file student 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 to file student taxes Because claiming the EIC is your reason for filing the return, you are not filing it only to get a refund of income tax withheld or estimated tax paid. How to file student taxes Your parents cannot claim an exemption for either you or your wife. How to file student taxes Rule 13. How to file student taxes You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. How to file student taxes ) if all of the following statements are true. How to file student taxes You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. How to file student taxes Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). How to file student 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 (as defined in Rule 8 ), and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. How to file student taxes You lived with that person in the United States for more than half of the year. How to file student 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 to file student taxes For more details about the tests to be a qualifying child, see Rule 8 . How to file student taxes If you are a qualifying child of another taxpayer, you cannot claim the EIC. How to file student 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 to file student taxes Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How to file student taxes Example. How to file student taxes You lived with your mother all year. How to file student taxes You are age 26, unmarried, and permanently and totally disabled. How to file student taxes Your only income was from a community center where you went three days a week to answer telephones. How to file student taxes You earned $5,000 for the year and provided more than half of your own support. How to file student taxes Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. How to file student taxes She can claim the EIC if she meets all the other requirements. How to file student taxes Because you are a qualifying child of your mother, you cannot claim the EIC. How to file student taxes This is so even if your mother cannot or does not claim the EIC. How to file student taxes Joint returns. How to file student taxes   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. How to file student taxes   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return for the year only to get a refund of income tax withheld or estimated tax paid. How to file student 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 to file student taxes Child of person not required to file a return. How to file student 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 to file student taxes Example. How to file student taxes You lived all year with your father. How to file student taxes You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. How to file student taxes You have no other income, no children, and provided more than half of your own support. How to file student 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 to file student taxes As a result, you are not your father's qualifying child. How to file student taxes You can claim the EIC if you meet all the other requirements to do so. How to file student taxes   See Rule 13 in Publication 596 for additional examples. How to file student taxes Rule 14. How to file student taxes 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 to file student taxes If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). How to file student taxes United States. How to file student taxes   This means the 50 states and the District of Columbia. How to file student taxes It does not include Puerto Rico or U. How to file student taxes S. How to file student taxes possessions such as Guam. How to file student taxes Homeless shelter. How to file student taxes   Your home can be any location where you regularly live. How to file student taxes You do not need a traditional home. How to file student 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 to file student taxes Military personnel stationed outside the United States. How to file student taxes   U. How to file student taxes S. How to file student taxes military personnel stationed outside the United States on extended active duty (defined in Rule 8 ) are considered to live in the United States during that duty period for purposes of the EIC. How to file student taxes Part D. How to file student taxes Figuring and Claiming the EIC Read this part if you have met all the rules in Parts A and B, or all the rules in Parts A and C. How to file student taxes Part D discusses Rule 15 . How to file student taxes You must meet this rule, in addition to the rules in Parts A and B , or Parts A and C , to qualify for the earned income credit. How to file student taxes This part of the chapter also explains how to figure the amount of your credit. How to file student taxes You have two choices. How to file student taxes Have the IRS figure the EIC for you. How to file student taxes If you want to do this, see IRS Will Figure the EIC for You . How to file student taxes Figure the EIC yourself. How to file student taxes If you want to do this, see How To Figure the EIC Yourself . How to file student taxes Rule 15. How to file student taxes 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 to file student taxes Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. How to file student taxes Employee pay is earned income only if it is taxable. How to file student taxes Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. How to file student taxes But there is an exception for nontaxable combat pay, which you can choose to include in earned income. How to file student taxes Earned income is explained in detail in Rule 7 . How to file student taxes Figuring earned income. How to file student 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 to file student 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 to file student 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 to file student taxes You will then reduce that amount by any amount included on that line and described in the following list: Scholarship or fellowship grants not reported on a Form W-2, Inmate's income, and Pension or annuity from deferred compensation plans. How to file student taxes Scholarship or fellowship grants not reported on a Form W-2. How to file student 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 to file student taxes Inmate's income. How to file student taxes   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. How to file student taxes This includes amounts received for work performed while in a work release program or while in a halfway house. How to file student 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 to file student taxes Pension or annuity from deferred compensation plans. How to file student 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 to file student 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 to file student taxes This amount may be reported in box 11 of your Form W-2. How to file student taxes If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. How to file student taxes Clergy. How to file student 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 reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result in the first space of the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b. How to file student taxes Put “Clergy” on the dotted line next to line 64a (Form 1040). How to file student taxes Church employees. How to file student taxes    A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. How to file student taxes If you received wages as a