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

Tax 1040ez Index A Assistance (see Tax help) B Base amount, Base amount. Tax 1040ez C Canadian social security benefits, Canadian or German social security benefits paid to U. Tax 1040ez S. Tax 1040ez residents. Tax 1040ez Children's benefits, Children's benefits. Tax 1040ez Comments on publication, Comments and suggestions. Tax 1040ez D Deductions related to benefits, Deductions Related to Your Benefits $3,000 or less, Deduction $3,000 or less. Tax 1040ez $3,000. Tax 1040ez 01 or more, Deduction more than $3,000. Tax 1040ez Disability benefits repaid, Disability payments. Tax 1040ez E Estimated tax, Tax withholding and estimated tax. Tax 1040ez F Form 1040, Reporting on Form 1040. Tax 1040ez Form 1040A, Reporting on Form 1040A. Tax 1040ez Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form RRB-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. Tax 1040ez , Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form SSA-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. Tax 1040ez , Appendix Form W-4V, Tax withholding and estimated tax. Tax 1040ez Free tax services, Free help with your tax return. Tax 1040ez Future developments Product page, Reminders G German social security benefits, Canadian or German social security benefits paid to U. Tax 1040ez S. Tax 1040ez residents. Tax 1040ez H Help (see Tax help) J Joint returns, Joint return. Tax 1040ez L Legal expenses, Legal expenses. Tax 1040ez Lump-sum election, Lump-Sum Election Example, Example M Missing children, photographs of, Reminders N Nonresident aliens, Nonresident aliens. Tax 1040ez Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Nontaxable benefits, Benefits not taxable. Tax 1040ez P Permanent resident aliens, Lawful permanent residents. Tax 1040ez Publications (see Tax help) R Railroad retirement benefits, Introduction Repayments Benefits received in earlier year, Repayment of benefits. Tax 1040ez , Repayment of benefits received in an earlier year. Tax 1040ez Disability benefits, Disability payments. Tax 1040ez Gross benefits, Repayment of benefits. Tax 1040ez , Repayments More Than Gross Benefits Reporting requirements, How To Report Your Benefits Lump-sum payment, Lump-sum payment reported on Form SSA-1099 or RRB-1099. Tax 1040ez S Social Security benefits, Introduction Suggestions for publication, Comments and suggestions. Tax 1040ez T Tax help, How To Get Tax Help Taxable benefits Determination of, Are Any of Your Benefits Taxable?, How Much Is Taxable? Maximum taxable part, Maximum taxable part. Tax 1040ez Person receiving benefits determines, Who is taxed. Tax 1040ez Worksheets, Worksheet A. Tax 1040ez Examples, Examples, Worksheets Which to use, Which worksheet to use. Tax 1040ez Total income, figuring, Figuring total income. Tax 1040ez TTY/TDD information, How To Get Tax Help U U. Tax 1040ez S. Tax 1040ez citizens residing abroad, U. Tax 1040ez S. Tax 1040ez citizens residing abroad. Tax 1040ez U. Tax 1040ez S. Tax 1040ez residents Canadian or German social security benefits paid to, Canadian or German social security benefits paid to U. Tax 1040ez S. Tax 1040ez residents. Tax 1040ez W Withholding, Tax withholding and estimated tax. Tax 1040ez Exemption from, Exemption from withholding. Tax 1040ez Form W-4V, Tax withholding and estimated tax. Tax 1040ez Voluntary, Tax withholding and estimated tax. Tax 1040ez Worksheets Taxable benefits Blank Worksheet 1, Worksheets Filled-in Worksheet 1, Filled-in Worksheet 1. Tax 1040ez Figuring Your Taxable Benefits, Filled-in Worksheet 1. Tax 1040ez Figuring Your Taxable Benefits, Filled-in Worksheet 1. Tax 1040ez Figuring Your Taxable Benefits, Filled-in Worksheet 1. Tax 1040ez Figuring Your Taxable Benefits Quick calculation, sample, Worksheet A. Tax 1040ez Prev  Up     Home   More Online Publications