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How To Fill Out 1040x

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How To Fill Out 1040x

How to fill out 1040x Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. How to fill out 1040x However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. How to fill out 1040x If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. How to fill out 1040x Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. How to fill out 1040x Also include any state and local general sales taxes paid for a leased motor vehicle. How to fill out 1040x Do not include sales taxes paid on items used in your trade or business. How to fill out 1040x To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. How to fill out 1040x You must keep your actual receipts showing general sales taxes paid to use this method. How to fill out 1040x Refund of general sales taxes. How to fill out 1040x   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. How to fill out 1040x If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. How to fill out 1040x But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. How to fill out 1040x See Recoveries in Pub. How to fill out 1040x 525 for details. How to fill out 1040x Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. How to fill out 1040x You may also be able to add the state and local general sales taxes paid on certain specified items. How to fill out 1040x To figure your state and local general sales tax deduction using the tables, complete the worksheet below. How to fill out 1040x If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. How to fill out 1040x State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. How to fill out 1040x ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. How to fill out 1040x   1. How to fill out 1040x Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. How to fill out 1040x $     Next. How to fill out 1040x If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. How to fill out 1040x Otherwise, go to line 2       2. How to fill out 1040x Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. How to fill out 1040x Enter -0-                   Yes. How to fill out 1040x Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. How to fill out 1040x $       3. How to fill out 1040x Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. How to fill out 1040x Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. How to fill out 1040x Enter your local general sales tax rate, but omit the percentage sign. How to fill out 1040x For example, if your local general sales tax rate was 2. How to fill out 1040x 5%, enter 2. How to fill out 1040x 5. How to fill out 1040x If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. How to fill out 1040x (If you do not know your local general sales tax rate, contact your local government. How to fill out 1040x ) 3. How to fill out 1040x . How to fill out 1040x       4. How to fill out 1040x Did you enter -0- on line 2 above?             No. How to fill out 1040x Skip lines 4 and 5 and go to line 6             Yes. How to fill out 1040x Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. How to fill out 1040x For example, if your state general sales tax rate is 6%, enter 6. How to fill out 1040x 0 4. How to fill out 1040x . How to fill out 1040x       5. How to fill out 1040x Divide line 3 by line 4. How to fill out 1040x Enter the result as a decimal (rounded to at least three places) 5. How to fill out 1040x . How to fill out 1040x       6. How to fill out 1040x Did you enter -0- on line 2 above?             No. How to fill out 1040x Multiply line 2 by line 3   6. How to fill out 1040x $     Yes. How to fill out 1040x Multiply line 1 by line 5. How to fill out 1040x If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. How to fill out 1040x Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. How to fill out 1040x $   8. How to fill out 1040x Deduction for general sales taxes. How to fill out 1040x Add lines 1, 6, and 7. How to fill out 1040x Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. How to fill out 1040x Be sure to enter “ST” on the dotted line to the left of the entry space 8. How to fill out 1040x $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. How to fill out 1040x    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. How to fill out 1040x Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. How to fill out 1040x If married filing separately, do not include your spouse's income. How to fill out 1040x Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. How to fill out 1040x Tax-exempt interest. How to fill out 1040x Veterans' benefits. How to fill out 1040x Nontaxable combat pay. How to fill out 1040x Workers' compensation. How to fill out 1040x Nontaxable part of social security and railroad retirement benefits. How to fill out 1040x Nontaxable part of IRA, pension, or annuity distributions. How to fill out 1040x Do not include rollovers. How to fill out 1040x Public assistance payments. How to fill out 1040x The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. How to fill out 1040x Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. How to fill out 1040x What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. How to fill out 1040x If there is no table for your state, the table amount is considered to be zero. How to fill out 1040x Multiply the table amount for each state you lived in by a fraction. How to fill out 1040x The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). How to fill out 1040x Enter the total of the prorated table amounts for each state on line 1. How to fill out 1040x However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. How to fill out 1040x Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. How to fill out 1040x Example. How to fill out 1040x You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). How to fill out 1040x The table amount for State A is $500. How to fill out 1040x The table amount for State B is $400. How to fill out 1040x You would figure your state general sales tax as follows. How to fill out 1040x State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. How to fill out 1040x Otherwise, complete a separate worksheet for State A and State B. How to fill out 1040x Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. How to fill out 1040x Line 2. How to fill out 1040x   If you checked the “No” box, enter -0- on line 2, and go to line 3. How to fill out 1040x If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. How to fill out 1040x Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. How to fill out 1040x See the line 1 instructions on this page to figure your 2006 income. How to fill out 1040x The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. How to fill out 1040x Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. How to fill out 1040x What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. How to fill out 1040x If there is no table for your locality, the table amount is considered to be zero. How to fill out 1040x Multiply the table amount for each locality you lived in by a fraction. How to fill out 1040x The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). How to fill out 1040x If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. How to fill out 1040x Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. How to fill out 1040x Example. How to fill out 1040x You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). How to fill out 1040x The table amount for Locality 1 is $100. How to fill out 1040x The table amount for Locality 2 is $150. How to fill out 1040x You would figure the amount to enter on line 2 as follows. How to fill out 1040x Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. How to fill out 1040x Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. How to fill out 1040x   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. How to fill out 1040x 25%. How to fill out 1040x Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. How to fill out 1040x 25%. How to fill out 1040x   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. How to fill out 1040x 5%. How to fill out 1040x Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. How to fill out 1040x 5%. How to fill out 1040x   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. How to fill out 1040x 0” on line 3. How to fill out 1040x Your local general sales tax rate of 4. How to fill out 1040x 0% includes the additional 1. How to fill out 1040x 0% Arkansas state sales tax rate for Texarkana and the 1. How to fill out 1040x 5% sales tax rate for Miller County. How to fill out 1040x What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. How to fill out 1040x Multiply each tax rate for the period it was in effect by a fraction. How to fill out 1040x The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). How to fill out 1040x Enter the total of the prorated tax rates on line 3. How to fill out 1040x Example. How to fill out 1040x Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). How to fill out 1040x The rate increased to 1. How to fill out 1040x 75% for the period from October 1 through December 31, 2006 (92 days). How to fill out 1040x You would enter “1. How to fill out 1040x 189” on line 3, figured as follows. How to fill out 1040x January 1 - September 30: 1. How to fill out 1040x 00 x 273/365 = 0. How to fill out 1040x 748   October 1 - December 31: 1. How to fill out 1040x 75 x 92/365 = 0. How to fill out 1040x 441   Total = 1. How to fill out 1040x 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. How to fill out 1040x Each locality did not have the same local general sales tax rate. How to fill out 1040x You lived in Texarkana, AR, or Los Angeles County, CA. How to fill out 1040x   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. How to fill out 1040x The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). How to fill out 1040x Example. How to fill out 1040x You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). How to fill out 1040x The local general sales tax rate for Locality 1 is 1%. How to fill out 1040x The rate for Locality 2 is 1. How to fill out 1040x 75%. How to fill out 1040x You would enter “0. How to fill out 1040x 666” on line 3 for the Locality 1 worksheet and “0. How to fill out 1040x 585” for the Locality 2 worksheet, figured as follows. How to fill out 1040x Locality 1: 1. How to fill out 1040x 00 x 243/365 = 0. How to fill out 1040x 666   Locality 2: 1. How to fill out 1040x 75 x 122/365 = 0. How to fill out 1040x 585   Line 6. How to fill out 1040x   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. How to fill out 1040x If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. How to fill out 1040x Line 7. How to fill out 1040x    Enter on line 7 any state and local general sales taxes paid on the following specified items. How to fill out 1040x If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. How to fill out 1040x A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). How to fill out 1040x Also include any state and local general sales taxes paid for a leased motor vehicle. How to fill out 1040x If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. How to fill out 1040x An aircraft or boat, if the tax rate was the same as the general sales tax rate. How to fill out 1040x A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. How to fill out 1040x Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. How to fill out 1040x You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. How to fill out 1040x Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. How to fill out 1040x The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. How to fill out 1040x In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. How to fill out 1040x   Do not include sales taxes paid on items used in your trade or business. How to fill out 1040x If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. How to fill out 1040x Prev  Up  Next   Home   More Online Publications
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The How To Fill Out 1040x

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