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W2 ez form 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. W2 ez form S. W2 ez form 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. W2 ez form You must meet all seven rules to qualify for the earned income credit. W2 ez form 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. W2 ez form 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. W2 ez form 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. W2 ez form Adjusted gross income (AGI). W2 ez form   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. W2 ez form   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. W2 ez form You do not need to read the rest of this publication. W2 ez form Example—AGI is more than limit. W2 ez form Your AGI is $38,550, you are single, and you have one qualifying child. W2 ez form You cannot claim the EIC because your AGI is not less than $37,870. W2 ez form 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. W2 ez form Community property. W2 ez form   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. W2 ez form This is different from the community property rules that apply under Rule 7. W2 ez form 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). W2 ez form Any qualifying child listed on Schedule EIC also must have a valid SSN. W2 ez form (See Rule 8 if you have a qualifying child. W2 ez form ) 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. W2 ez form An example of a federally funded benefit is Medicaid. W2 ez form 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. W2 ez form S. W2 ez form citizen or permanent resident, ask the SSA for a new social security card without the legend. W2 ez form If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. W2 ez form S. W2 ez form Individual Income Tax Return, to claim the EIC. W2 ez form U. W2 ez form S. W2 ez form citizen. W2 ez form   If you were a U. W2 ez form S. W2 ez form citizen when you received your SSN, you have a valid SSN. W2 ez form Valid for work only with INS authorization or DHS authorization. W2 ez form   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. W2 ez form SSN missing or incorrect. W2 ez form   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. W2 ez form Other taxpayer identification number. W2 ez form   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). W2 ez form ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. W2 ez form No SSN. W2 ez form   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). W2 ez form You cannot claim the EIC. W2 ez form Getting an SSN. W2 ez form   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. W2 ez form You can get Form SS-5 online at www. W2 ez form socialsecurity. W2 ez form gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. W2 ez form Filing deadline approaching and still no SSN. W2 ez form   If the filing deadline is approaching and you still do not have an SSN, you have two choices. W2 ez form Request an automatic 6-month extension of time to file your return. W2 ez form You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. W2 ez form S. W2 ez form Individual Income Tax Return. W2 ez form For more information, see the instructions for Form 4868. W2 ez form File the return on time without claiming the EIC. W2 ez form After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. W2 ez form Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. W2 ez form 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. W2 ez form Your filing status cannot be “Married filing separately. W2 ez form ” Spouse did not live with you. W2 ez form   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. W2 ez form In that case, you may be able to claim the EIC. W2 ez form For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. W2 ez form Rule 4—You Must Be a U. W2 ez form S. W2 ez form 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. W2 ez form You can use that filing status only if one spouse is a U. W2 ez form S. W2 ez form citizen or resident alien and you choose to treat the nonresident spouse as a U. W2 ez form S. W2 ez form resident. W2 ez form If you make this choice, you and your spouse are taxed on your worldwide income. W2 ez form If you need more information on making this choice, get Publication 519, U. W2 ez form S. W2 ez form Tax Guide for Aliens. W2 ez form 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). W2 ez form 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. W2 ez form You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. W2 ez form U. W2 ez form S. W2 ez form possessions are not foreign countries. W2 ez form See Publication 54, Tax Guide for U. W2 ez form S. W2 ez form Citizens and Resident Aliens Abroad, for more detailed information. W2 ez form 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. W2 ez form If your investment income is more than $3,300, you cannot claim the credit. W2 ez form Form 1040EZ. W2 ez form   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. W2 ez form Form 1040A. W2 ez form   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. W2 ez form Form 1040. W2 ez form   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. W2 ez form    Worksheet 1. W2 ez form 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. W2 ez form Interest and Dividends         1. W2 ez form Enter any amount from Form 1040, line 8a 1. W2 ez form   2. W2 ez form Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. W2 ez form   3. W2 ez form Enter any amount from Form 1040, line 9a 3. W2 ez form   4. W2 ez form 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. W2 ez form (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. W2 ez form ) 4. W2 ez form   Capital Gain Net Income         5. W2 ez form Enter the amount from Form 1040, line 13. W2 ez form If the amount on that line is a loss, enter -0- 5. W2 ez form       6. W2 ez form Enter any gain from Form 4797, Sales of Business Property, line 7. W2 ez form If the amount on that line is a loss, enter -0-. W2 ez form (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. W2 ez form ) 6. W2 ez form       7. W2 ez form Substract line 6 of this worksheet from line 5 of this worksheet. W2 ez form (If the result is less than zero, enter -0-. W2 ez form ) 7. W2 ez form   Royalties and Rental Income From Personal Property         8. W2 ez form 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. W2 ez form       9. W2 ez form 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. W2 ez form       10. W2 ez form Subtract the amount on line 9 of this worksheet from the amount on line 8. W2 ez form (If the result is less than zero, enter -0-. W2 ez form ) 10. W2 ez form   Passive Activities         11. W2 ez form Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. W2 ez form (g)), 34a (col. W2 ez form (d)), or 40). W2 ez form (See instructions below for lines 11 and 12. W2 ez form ) 11. W2 ez form       12. W2 ez form Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. W2 ez form (f)), 34b (col. W2 ez form (c)), or 40). W2 ez form (See instructions below for lines 11 and 12. W2 ez form ) 12. W2 ez form       13. W2 ez form Combine the amounts on lines 11 and 12 of this worksheet. W2 ez form (If the result is less than zero, enter -0-. W2 ez form ) 13. W2 ez form   14. W2 ez form Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. W2 ez form Enter the total. W2 ez form This is your investment income 14. W2 ez form   15. W2 ez form Is the amount on line 14 more than $3,300? ❑ Yes. W2 ez form You cannot take the credit. W2 ez form  ❑ No. W2 ez form 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). W2 ez form       Instructions for lines 11 and 12. W2 ez form 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. W2 ez form 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. W2 ez form 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. W2 ez form Worksheet 2. W2 ez form Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. W2 ez form Note. W2 ez form Fill out a separate Worksheet 2 for each Form 8814. W2 ez form     1. W2 ez form Enter the amount from Form 8814, line 2a 1. W2 ez form   2. W2 ez form Enter the amount from Form 8814, line 2b 2. W2 ez form   3. W2 ez form Subtract line 2 from line 1 3. W2 ez form   4. W2 ez form Enter the amount from Form 8814, line 1a 4. W2 ez form   5. W2 ez form Add lines 3 and 4 5. W2 ez form   6. W2 ez form Enter the amount of the child's Alaska Permanent Fund dividend 6. W2 ez form   7. W2 ez form Divide line 6 by line 5. W2 ez form Enter the result as a decimal (rounded to at least three places) 7. W2 ez form   8. W2 ez form Enter the amount from Form 8814, line 12 8. W2 ez form   9. W2 ez form Multiply line 7 by line 8 9. W2 ez form   10. W2 ez form Subtract line 9 from line 8. W2 ez form Enter the result on line 4 of Worksheet 1 10. W2 ez form     (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. W2 ez form )     Example—completing Worksheet 2. W2 ez form 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. W2 ez form You choose to report this income on your return. W2 ez form You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. W2 ez form After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. W2 ez form 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. W2 ez form 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. W2 ez form You then enter $200 on line 4 of Worksheet 1. W2 ez form 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. W2 ez form If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. W2 ez form If you are an employee, earned income includes all the taxable income you get from your employer. W2 ez form Rule 15 has information that will help you figure the amount of your earned income. W2 ez form If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. W2 ez form Earned Income Earned income includes all of the following types of income. W2 ez form Wages, salaries, tips, and other taxable employee pay. W2 ez form Employee pay is earned income only if it is taxable. W2 ez form Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. W2 ez form But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. W2 ez form Net earnings from self-employment. W2 ez form Gross income received as a statutory employee. W2 ez form Wages, salaries, and tips. W2 ez form    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. W2 ez form You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). W2 ez form Nontaxable combat pay election. W2 ez form   You can elect to include your nontaxable combat pay in earned income for the earned income credit. W2 ez form The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. W2 ez form Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. W2 ez form For details, see Nontaxable combat pay in chapter 4. W2 ez form Net earnings from self-employment. W2 ez form   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. W2 ez form Minister's housing. W2 ez form   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. W2 ez form 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). W2 ez form Statutory employee. W2 ez form   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. W2 ez form You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). W2 ez form Strike benefits. W2 ez form   Strike benefits paid by a union to its members are earned income. W2 ez form 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. W2 ez form Each approved form exempts certain income from social security taxes. W2 ez form Each form is discussed here in terms of what is or is not earned income for the EIC. W2 ez form Form 4361. W2 ez form   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. W2 ez form This includes wages, salaries, tips, and other taxable employee compensation. W2 ez form A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. W2 ez form Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. W2 ez form Examples include fees for performing marriages and honoraria for delivering speeches. W2 ez form Form 4029. W2 ez form   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. W2 ez form However, amounts you received as a self-employed individual do not count as earned income. W2 ez form Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. W2 ez form 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. W2 ez form Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. W2 ez form You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. W2 ez form Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. W2 ez form Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. W2 ez form Disability insurance payments. W2 ez form   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. W2 ez form It does not matter whether you have reached minimum retirement age. W2 ez form If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. W2 ez form ” 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. W2 ez form Do not include any of these items in your earned income. W2 ez form Earnings while an inmate. W2 ez form   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. W2 ez form This includes amounts for work performed while in a work release program or while in a halfway house. W2 ez form Workfare payments. W2 ez form   Nontaxable workfare payments are not earned income for the EIC. W2 ez form 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. W2 ez form Community property. W2 ez form   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. W2 ez form That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. W2 ez form 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. W2 ez form Nevada, Washington, and California domestic partners. W2 ez form   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. W2 ez form Your earned income for the EIC does not include any amount earned by your partner. W2 ez form Your earned income includes the entire amount you earned. W2 ez form For details, see Publication 555. W2 ez form Conservation Reserve Program (CRP) payments. W2 ez form   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. W2 ez form Nontaxable military pay. W2 ez form   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. W2 ez form Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). W2 ez form See Publication 3, Armed Forces' Tax Guide, for more information. W2 ez form    Combat pay. W2 ez form You can elect to include your nontaxable combat pay in earned income for the EIC. W2 ez form See Nontaxable combat pay in chapter 4. W2 ez form 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. W2 ez form This chapter discusses Rules 8 through 10. W2 ez form 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. W2 ez form You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. W2 ez form (You cannot file Form 1040EZ. W2 ez form ) You also must complete Schedule EIC and attach it to your return. W2 ez form If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. W2 ez form No qualifying child. W2 ez form   If you do not meet Rule 8, you do not have a qualifying child. W2 ez form Read chapter 3 to find out if you can get the earned income credit without a qualifying child. W2 ez form 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. W2 ez form The fours tests are: Relationship, Age, Residency, and Joint return. W2 ez form The four tests are illustrated in Figure 1. W2 ez form The paragraphs that follow contain more information about each test. W2 ez form 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). W2 ez form The following definitions clarify the relationship test. W2 ez form Adopted child. W2 ez form   An adopted child is always treated as your own child. W2 ez form The term “adopted child” includes a child who was lawfully placed with you for legal adoption. W2 ez form Foster child. W2 ez form   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. W2 ez form (An authorized placement agency includes a state or local government agency. W2 ez form It also includes a tax-exempt organization licensed by a state. W2 ez form In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. W2 ez form ) Example. W2 ez form 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. W2 ez form Debbie is your foster child. W2 ez form Figure 1. W2 ez form Tests for Qualifying Child Please click here for the text description of the image. W2 ez form 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. W2 ez form The following examples and definitions clarify the age test. W2 ez form Example 1—child not under age 19. W2 ez form Your son turned 19 on December 10. W2 ez form 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. W2 ez form Example 2—child not younger than you or your spouse. W2 ez form Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. W2 ez form He is not disabled. W2 ez form Both you and your spouse are 21 years old, and you file a joint return. W2 ez form Your brother is not your qualifying child because he is not younger than you or your spouse. W2 ez form Example 3—child younger than your spouse but not younger than you. W2 ez form The facts are the same as in Example 2 except that your spouse is 25 years old. W2 ez form Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. W2 ez form Student defined. W2 ez form   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. W2 ez form   The 5 calendar months need not be consecutive. W2 ez form   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. W2 ez form School defined. W2 ez form   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. W2 ez form However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. W2 ez form Vocational high school students. W2 ez form   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. W2 ez form Permanently and totally disabled. W2 ez form   Your child is permanently and totally disabled if both of the following apply. W2 ez form He or she cannot engage in any substantial gainful activity because of a physical or mental condition. W2 ez form A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. W2 ez form Residency Test Your child must have lived with you in the United States for more than half of 2013. W2 ez form The following definitions clarify the residency test. W2 ez form United States. W2 ez form   This means the 50 states and the District of Columbia. W2 ez form It does not include Puerto Rico or U. W2 ez form S. W2 ez form possessions such as Guam. W2 ez form Homeless shelter. W2 ez form   Your home can be any location where you regularly live. W2 ez form You do not need a traditional home. W2 ez form 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. W2 ez form Military personnel stationed outside the United States. W2 ez form   U. W2 ez form S. W2 ez form 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. W2 ez form Extended active duty. W2 ez form   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. W2 ez form 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. W2 ez form Birth or death of child. W2 ez form    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. W2 ez form Temporary absences. W2 ez form   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. W2 ez form Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. W2 ez form Kidnapped child. W2 ez form   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. W2 ez form 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. W2 ez form This treatment applies for all years until the child is returned. W2 ez form 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. W2 ez form   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. W2 ez form Joint Return Test To meet this test, the child cannot file a joint return for the year. W2 ez form Exception. W2 ez form   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. W2 ez form Example 1—child files joint return. W2 ez form You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. W2 ez form He earned $25,000 for the year. W2 ez form The couple files a joint return. W2 ez form Because your daughter and her husband file a joint return, she is not your qualifying child. W2 ez form Example 2—child files joint return to get refund of tax withheld. W2 ez form Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. W2 ez form They do not have a child. W2 ez form Neither is required to file a tax return. W2 ez form Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. W2 ez form The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. W2 ez form Example 3—child files joint return to claim American opportunity credit. W2 ez form The facts are the same as in Example 2 except no taxes were taken out of your son's pay. W2 ez form 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. W2 ez form 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. W2 ez form The exception to the joint return test does not apply, so your son is not your qualifying child. W2 ez form Married child. W2 ez form   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. W2 ez form    Social security number. W2 ez form 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. W2 ez form 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. W2 ez form   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. W2 ez form For more information about SSNs, see Rule 2. W2 ez form 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. W2 ez form However, only one of these persons can actually treat the child as a qualifying child. W2 ez form 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). W2 ez form The exemption for the child. W2 ez form The child tax credit. W2 ez form Head of household filing status. W2 ez form The credit for child and dependent care expenses. W2 ez form The exclusion for dependent care benefits. W2 ez form The EIC. W2 ez form The other person cannot take any of these benefits based on this qualifying child. W2 ez form In other words, you and the other person cannot agree to divide these tax benefits between you. W2 ez form The other person cannot take any of these tax benefits unless he or she has a different qualifying child. W2 ez form The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. W2 ez form However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. W2 ez form Tiebreaker rules. W2 ez form   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. W2 ez form If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. W2 ez form 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. W2 ez form 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. W2 ez form 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. W2 ez form 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. W2 ez form 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. W2 ez form 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. W2 ez form See Example 8. W2 ez form   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. W2 ez form See Examples 1 through 13. W2 ez form   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. W2 ez form If the other person cannot claim the EIC. W2 ez form   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. W2 ez form See Examples 6 and 7. W2 ez form 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. W2 ez form Examples. W2 ez form    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. W2 ez form Example 1—child lived with parent and grandparent. W2 ez form You and your 2-year-old son Jimmy lived with your mother all year. W2 ez form You are 25 years old, unmarried, and your AGI is $9,000. W2 ez form Your only income was $9,000 from a part-time job. W2 ez form Your mother's only income was $20,000 from her job, and her AGI is $20,000. W2 ez form Jimmy's father did not live with you or Jimmy. W2 ez form The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. W2 ez form 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. W2 ez form 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). W2 ez form He is not a qualifying child of anyone else, including his father. W2 ez form 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). W2 ez form Example 2—parent has higher AGI than grandparent. W2 ez form The facts are the same as in Example 1 except your AGI is $25,000. W2 ez form Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. W2 ez form Only you can claim him. W2 ez form Example 3—two persons claim same child. W2 ez form The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. W2 ez form 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. W2 ez form 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. W2 ez form Example 4—qualifying children split between two persons. W2 ez form 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. W2 ez form Only one of you can claim each child. W2 ez form However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. W2 ez form For example, if you claim one child, your mother can claim the other two. W2 ez form Example 5—taxpayer who is a qualifying child. W2 ez form The facts are the same as in Example 1 except that you are only 18 years old. W2 ez form This means you are a qualifying child of your mother. W2 ez form Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. W2 ez form Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. W2 ez form 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. W2 ez form Example 6—grandparent with too much earned income to claim EIC. W2 ez form The facts are the same as in Example 1 except that your mother earned $50,000 from her job. W2 ez form Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. W2 ez form Example 7—parent with too much earned income to claim EIC. W2 ez form The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. W2 ez form Your earned income is too high for you to claim the EIC. W2 ez form But your mother cannot claim the EIC either, because her AGI is not higher than yours. W2 ez form Example 8—child lived with both parents and grandparent. W2 ez form 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. W2 ez form 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. W2 ez form 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. W2 ez form In other words, each parent's AGI can be treated as $15,000. W2 ez form Example 9—separated parents. W2 ez form You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. W2 ez form In August and September, Joey lived with you. W2 ez form For the rest of the year, Joey lived with your husband, who is Joey's father. W2 ez form 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. W2 ez form 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. W2 ez form You and your husband will file separate returns. W2 ez form Your husband agrees to let you treat Joey as a qualifying child. W2 ez form 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. W2 ez form However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. W2 ez form See Rule 3. W2 ez form Example 10—separated parents claim same child. W2 ez form The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. W2 ez form In this case, only your husband will be allowed to treat Joey as a qualifying child. W2 ez form This is because, during 2013, the boy lived with him longer than with you. W2 ez form You cannot claim the EIC (either with or without a qualifying child). W2 ez form 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. W2 ez form See Rule 3. W2 ez form Example 11—unmarried parents. W2 ez form You, your 5-year-old son, and your son's father lived together all year. W2 ez form You and your son's father are not married. W2 ez form 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. W2 ez form Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. W2 ez form Neither of you had any other income. W2 ez form Your son's father agrees to let you treat the child as a qualifying child. W2 ez form 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. W2 ez form Example 12—unmarried parents claim same child. W2 ez form 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. W2 ez form In this case, only your son's father will be allowed to treat your son as a qualifying child. W2 ez form This is because his AGI, $14,000, is more than your AGI, $12,000. W2 ez form You cannot claim the EIC (either with or without a qualifying child). W2 ez form Example 13—child did not live with a parent. W2 ez form You and your 7-year-old niece, your sister's child, lived with your mother all year. W2 ez form You are 25 years old, and your AGI is $9,300. W2 ez form Your only income was from a part-time job. W2 ez form Your mother's AGI is $15,000. W2 ez form Her only income was from her job. W2 ez form Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. W2 ez form 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. W2 ez form However, only your mother can treat her as a qualifying child. W2 ez form This is because your mother's AGI, $15,000, is more than your AGI, $9,300. W2 ez form Special rule for divorced or separated parents (or parents who live apart). W2 ez form   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. W2 ez form 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. W2 ez form The child received over half of his or her support for the year from the parents. W2 ez form The child is in the custody of one or both parents for more than half of 2013. W2 ez form Either of the following statements is true. W2 ez form 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. W2 ez form 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. W2 ez form 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. W2 ez form For details, see Publication 501. W2 ez form Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. W2 ez form Applying Rule 9 to divorced or separated parents (or parents who live apart). W2 ez form   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. W2 ez form 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. W2 ez form 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. W2 ez form Example 1. W2 ez form You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. W2 ez form Your AGI is $10,000. W2 ez form Your mother’s AGI is $25,000. W2 ez form Your son's father did not live with you or your son. W2 ez form 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. W2 ez form 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. W2 ez form You and your mother did not have any child care expenses or dependent care benefits. W2 ez form 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. W2 ez form Example 2. W2 ez form The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. W2 ez form Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. W2 ez form Example 3. W2 ez form 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. W2 ez form Your mother also claims him as a qualifying child for head of household filing status. W2 ez form You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. W2 ez form The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. W2 ez form 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. W2 ez form ) if all of the following statements are true. W2 ez form You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. W2 ez form Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. W2 ez form 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. W2 ez form You lived with that person in the United States for more than half of the year. W2 ez form 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). W2 ez form For more details about the tests to be a qualifying child, see Rule 8. W2 ez form If you are a qualifying child of another taxpayer, you cannot claim the EIC. W2 ez form 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. W2 ez form Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). W2 ez form Example. W2 ez form You and your daughter lived with your mother all year. W2 ez form You are 22 years old, unmarried, and attended a trade school full time. W2 ez form You had a part-time job and earned $5,700. W2 ez form You had no other income. W2 ez form Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. W2 ez form She can claim the EIC if she meets all the other requirements. W2 ez form Because you are your mother's qualifying child, you cannot claim the EIC. W2 ez form This is so even if your mother cannot or does not claim the EIC. W2 ez form Child of person not required to file a return. W2 ez form   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. W2 ez form Example 1—return not required. W2 ez form 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. W2 ez form As a result, you are not your mother's qualifying child. W2 ez form You can claim the EIC if you meet all the other requirements to do so. W2 ez form Example 2—return filed to get refund of tax withheld. W2 ez form 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. W2 ez form 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. W2 ez form As a result, you are not your mother's qualifying child. W2 ez form You can claim the EIC if you meet all the other requirements to do so. W2 ez form Example 3—return filed to get EIC. W2 ez form The facts are the same as in Example 2 except your mother claimed the EIC on her return. W2 ez form Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. W2 ez form As a result, you are your mother's qualifying child. W2 ez form You cannot claim the EIC. W2 ez form 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. W2 ez form This chapter discusses Rules 11 through 14. W2 ez form 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. W2 ez form You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. W2 ez form If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. W2 ez form If you have a qualifying child. W2 ez form   If you meet Rule 8, you have a qualifying child. W2 ez form If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. W2 ez form 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. W2 ez form 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. W2 ez form It does not matter which spouse meets the age test, as long as one of the spouses does. W2 ez form You meet the age test if you were born after December 31, 1948, and before January 2, 1989. W2 ez form 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. W2 ez form If neither you nor your spouse meets the age test, you cannot claim the EIC. W2 ez form Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). W2 ez form Death of spouse. W2 ez form   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. W2 ez form Example 1. W2 ez form You are age 28 and unmarried. W2 ez form You meet the age test. W2 ez form Example 2—spouse meets age test. W2 ez form You are married and filing a joint return. W2 ez form You are age 23 and your spouse is age 27. W2 ez form You meet the age test because your spouse is at least age 25 but under age 65. W2 ez form Example 3—spouse dies in 2013. W2 ez form You are married and filing a joint return with your spouse who died in August 2013. W2 ez form You are age 67. W2 ez form Your spouse would have become age 65 in November 2013. W2 ez form Because your spouse was under age 65 when she died, you meet the age test. W2 ez form 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. W2 ez form 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. W2 ez form 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. W2 ez form If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. W2 ez form Example 1. W2 ez form In 2013, you were age 25, single, and living at home with your parents. W2 ez form You worked and were not a student. W2 ez form You earned $7,500. W2 ez form Your parents cannot claim you as a dependent. W2 ez form 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. W2 ez form You meet this rule. W2 ez form You can claim the EIC if you meet all the other requirements. W2 ez form Example 2. W2 ez form The facts are the same as in Example 1, except that you earned $2,000. W2 ez form Your parents can claim you as a dependent but decide not to. W2 ez form You do not meet this rule. W2 ez form You cannot claim the credit because your parents could have claimed you as a dependent. W2 ez form Joint returns. W2 ez form   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. W2 ez form   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. W2 ez form But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. W2 ez form Example 1—return filed to get refund of tax withheld. W2 ez form You are 26 years old. W2 ez form You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. W2 ez form Neither you nor your wife is required to file a tax return. W2 ez form You do not have a child. W2 ez form Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. W2 ez form Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. W2 ez form They can claim exemptions for you and your wife if all the other tests to do so are met. W2 ez form Example 2—return filed to get EIC. W2 ez form The facts are the same as in Example 1except no taxes were taken out of your pay. W2 ez form 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. W2 ez form 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. W2 ez form Your parents cannot claim an exemption for either you or your wife. W2 ez form 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. W2 ez form ) if all of the following statements are true. W2 ez form You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. W2 ez form Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. W2 ez form 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. W2 ez form You lived with that person in the United States for more than half of the year. W2 ez form 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). W2 ez form For more details about the tests to be a qualifying child, see Rule 8. W2 ez form If you are a qualifying child of another taxpayer, you cannot claim the EIC. W2 ez form 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. W2 ez form Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). W2 ez form Example. W2 ez form You lived with your mother all year. W2 ez form You are age 26, unmarried, and permanently and totally disabled. W2 ez form Your only income was from a community center where you went three days a week to answer telephones. W2 ez form You earned $5,000 for the year and provided more than half of your own support. W2 ez form Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. W2 ez form She can claim the EIC if she meets all the other requirements. W2 ez form Because you are a qualifying child of your mother, you cannot claim the EIC. W2 ez form This is so even if your mother cannot or does not claim the EIC. W2 ez form Joint returns. W2 ez form   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. W2 ez form   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. W2 ez form But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. W2 ez form Child of person not required to file a return. W2 ez form   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. W2 ez form Example 1—return not required. W2 ez form You lived all year with your father. W2 ez form You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. W2 ez form You have no other income, no children, and provided more than half of your own support. W2 ez form Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. W2 ez form As a result, you are not your father's qualifying child. W2 ez form You can claim the EIC if you meet all the other requirements to do so. W2 ez form Example 2—return filed to get refund of tax withheld. W2 ez form 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. W2 ez form 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. W2 ez form As a result, you are not your father's qualifying child. W2 ez form You can claim the EIC if you meet all the other requirements to do so. W2 ez form Example 3—return filed to get EIC. W2 ez form The facts are the same as in Example 2 except your father claimed the EIC on his return. W2 ez form Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. W2 ez form As a result, you are your father's qualifying child. W2 ez form You cannot claim the EIC. W2 ez form 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. W2 ez form If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). W2 ez form United States. W2 ez form   This means the 50 states and the District of Columbia. W2 ez form It does not include Puerto Rico or U. W2 ez form S. W2 ez form possessions such as Guam. W2 ez form Homeless shelter. W2 ez form   Your home can be any location where you regularly live. W2 ez form You do not need a traditional home. W2 ez form If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. W2 ez form Military personnel stationed outside the United States. W2 ez form   U. W2 ez form S. W2 ez form 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. W2 ez form Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. W2 ez form You need to know the amount of your earned income to see if you meet the rule in this chapter. W2 ez form You also need to know that amount to figure your EIC. W2 ez form 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. W2 ez form Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. W2 ez form Employee pay is earned income only if it is taxable. W2 ez form Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. W2 ez form But there is an exception for nontaxable combat pay, which you can choose to include in earned income. W2 ez form Earned income is explained in detail in Rule 7 in chapter 1. W2 ez form Figuring earned income. W2 ez form   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. W2 ez form   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. W2 ez form   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). W2 ez form You will then reduce that amount by any amount included on that line and described in the following list. W2 ez form Scholarship or fellowship grants not reported on a Form W-2. W2 ez form 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. W2 ez form Inmate's income. W2 ez form Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. W2 ez form This includes amounts received for work performed while in a work release program or while in a halfway house. W2 ez form 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). W2 ez form Pension or annuity from deferred compensation plans. W2 ez form 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. W2 ez form 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). W2 ez form This amount may be reported in box 11 of your Form W-2. W2 ez form If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. W2 ez form Clergy. W2 ez form   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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Understanding Your 1099-K

The 1099-K is an IRS information return for reporting certain payment transactions to improve voluntary tax compliance. You should get a 1099-K by the end of January 2014 if, in 2013 you received payments from:

  • payment card transactions (e.g., debit or credit cards)
  • in settlement of third party payment networks (i.e., online sellers) above the minimum reporting thresholds
    -gross payments that exceed $20,000, AND
    -more than 200 such transactions.

Report 1099-K Income
Report the gross receipts or sales from all business operations in any amounts shown on Form(s) 1099-K.

If you get a Form 1099-K for amounts that belong to another person, or are a co-owner who may need to file a Form 1099-K or other information returns for other owners, check the General Instructions for Certain Information Returns.

If you are an independent contractor, the trade or business should continue to report payments made to you on Form 1099-MISC as they have done in the past. No Form 1099-K should be issued.

Make sure the merchant card or third-party clearing house has your correct Taxpayer Identification Number (TIN) by checking the TIN on Form 1099-K against the TIN you reported on Form W-9.

More Info
If you have questions about the amount reported, contact the filer (see the upper left corner of Form 1099-K). If you have questions about the merchant or third party transaction network, find the contact in the lower left corner of Form 1099-K.

 

 

Page Last Reviewed or Updated: 20-Mar-2014

The W2 Ez Form

W2 ez form Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). W2 ez form 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. W2 ez form 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. W2 ez form 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. W2 ez form 60 day rule, Time limit for making a rollover contribution. W2 ez form 70 rule, Age 70½ rule. W2 ez form , Nonresident alien spouse. W2 ez form A Abandonment of home, Abandonment. W2 ez form Abortion Deductibility as medical expense, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Abroad, citizens traveling or working, Employees of foreign governments or international organizations. W2 ez form , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. W2 ez form S. W2 ez form ) (see also Foreign employment) Absence, temporary, Temporary absences. W2 ez form , Temporary absences. W2 ez form Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. W2 ez form Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. W2 ez form Long-term care, Long-term care coverage. W2 ez form , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. W2 ez form Accidents, car, Deductible losses. W2 ez form Value determination, Car value. W2 ez form Willful negligence or intentional act as cause, Nondeductible losses. W2 ez form Accountable plans for employee reimbursements, Accountable Plans, Related to employer. W2 ez form Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. W2 ez form Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. W2 ez form Change in, standard deduction not allowed, Persons not eligible for the standard deduction. W2 ez form Fiscal year, Accounting Periods, Fiscal year taxpayers. W2 ez form , Fiscal Years Fringe benefits, Accounting period. W2 ez form Accrual method taxpayers, Accrual method. W2 ez form Taxes paid during tax year, deduction of, You must pay the tax during your tax year. W2 ez form Accumulation distribution of trusts Tax on, Other taxes. W2 ez form Accuracy-related penalties, Accuracy-related penalty. W2 ez form Acknowledgment, Acknowledgment. W2 ez form Activities not for profit, Activity not for profit. W2 ez form Address, Name and Address Change of, Change of Address Foreign, Foreign address. W2 ez form P. W2 ez form O. W2 ez form box, P. W2 ez form O. W2 ez form box. W2 ez form Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. W2 ez form Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. W2 ez form Easements, Easements. W2 ez form Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. W2 ez form Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. W2 ez form Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. W2 ez form Sales of property, Adjusted basis. W2 ez form Section 179 deduction, Depreciation and section 179 deduction. W2 ez form Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. W2 ez form Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. W2 ez form , Adopted child. W2 ez form , Adopted child. W2 ez form , Taxpayer identification numbers for adoptees. W2 ez form Earned income credit, Adopted child. W2 ez form Adoption, Adoption Credit, Child with special needs. W2 ez form ATIN, Adoption taxpayer identification number (ATIN). W2 ez form , Adoption taxpayer identification number (ATIN). W2 ez form Child tax credit, Adopted child. W2 ez form (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. W2 ez form Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. W2 ez form Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. W2 ez form No charitable deduction for, Personal Expenses Foreign child, Foreign child. W2 ez form Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). W2 ez form , Taxpayer identification numbers for aliens. W2 ez form Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). W2 ez form Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. W2 ez form Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. W2 ez form Distribution prior to age 59, Age 59½ rule. W2 ez form Distribution required at age 70, IRA owners. W2 ez form , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. W2 ez form Retirement plan recipients over age 75, Who must use the General Rule. W2 ez form Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. W2 ez form (see also Fiduciaries) Income paid to, Payment to an agent. W2 ez form Signing return, When someone can sign for you. W2 ez form AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. W2 ez form Airline club dues Not entertainment expenses, Club dues and membership fees. W2 ez form Airplanes, donations of, Cars, boats, and airplanes. W2 ez form Airport transportation Business-related travel expense, Table 26-1. W2 ez form Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. W2 ez form Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. W2 ez form Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. W2 ez form Child's dividends, Child's Alaska Permanent Fund dividends. W2 ez form Income from, You can use Form 1040EZ if all of the following apply. W2 ez form , You can use Form 1040A if all of the following apply. W2 ez form , Alaska Permanent Fund dividends. W2 ez form Investment income not to include, Investment income. W2 ez form Alaska Unemployment Compensation Fund, Contributions to state benefit funds. W2 ez form Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Alcoholic beverages IRA prohibited transactions in, Collectibles. W2 ez form Aliens, Individual taxpayer identification number (ITIN) for aliens. W2 ez form , Not earned income. W2 ez form Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. W2 ez form , Payments not alimony. W2 ez form , Payments to a third party. W2 ez form , Life insurance premiums. W2 ez form , Payments for jointly-owned home. W2 ez form , Mortgage payments. W2 ez form , Taxes and insurance. W2 ez form , Other payments to a third party. W2 ez form , Instruments Executed After 1984, Exception for instruments executed before 1985. W2 ez form , Alimony requirements. W2 ez form , Cash payment requirement. W2 ez form , Payments to a third party. W2 ez form , Payments designated as not alimony. W2 ez form , Spouses cannot be members of the same household. W2 ez form , Liability for payments after death of recipient spouse. W2 ez form , Substitute payments. W2 ez form , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. W2 ez form , Deducting the recapture. W2 ez form Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. W2 ez form Reporting of income, Alimony. W2 ez form Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. W2 ez form Exempt-interest dividends, Alternative minimum tax treatment. W2 ez form Filing requirements (Table 1-3), Figuring tax. W2 ez form Incentive stock option, You can use Form 1040A if all of the following apply. W2 ez form Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. W2 ez form Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. W2 ez form , Filing Form 1040X. W2 ez form (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. W2 ez form Standard deduction, change to itemized deductions, Changing your mind. W2 ez form American citizens abroad, U. W2 ez form S. W2 ez form Citizens and Resident Aliens Living Abroad (see also Citizens outside U. W2 ez form S. W2 ez form ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. W2 ez form S. W2 ez form Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. W2 ez form AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. W2 ez form Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. W2 ez form , Additional exceptions for nonqualified annuity contracts. W2 ez form Estimated tax, Withholding and estimated tax. W2 ez form Exclusion limit, Exclusion limit. W2 ez form General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. W2 ez form Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. W2 ez form Purchased annuities, Purchased annuities. W2 ez form Survivor's annuity, Survivors of retirees. W2 ez form Guaranteed payments, Guaranteed payments. W2 ez form IRAs as, Kinds of traditional IRAs. W2 ez form Joint return, Joint return. W2 ez form Loans from plan, Loans. W2 ez form Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. W2 ez form , More than one annuity. W2 ez form Partly taxable payments, Partly taxable payments. W2 ez form Purchased annuities, Purchased annuities. W2 ez form Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. W2 ez form Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. W2 ez form Worksheet for computation, How to use the Simplified Method. W2 ez form Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. W2 ez form Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. W2 ez form , Pensions and Annuities, Withholding and estimated tax. W2 ez form Annulled marriages Filing status, Annulled marriages. W2 ez form Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. W2 ez form Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. W2 ez form Real estate transactions, when required by lender, Settlement costs. W2 ez form Appraisals Casualty or theft losses, Appraisal. W2 ez form , Costs of photographs and appraisals. W2 ez form Archer MSAs, Medical savings accounts (MSAs). W2 ez form Contributions, Archer MSA contributions. W2 ez form Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Armed forces, Types of Qualified Organizations, Table 24-1. W2 ez form Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. W2 ez form (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. W2 ez form Dependency allotments, Armed Forces dependency allotments. W2 ez form Disability pay, Disability. W2 ez form Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. W2 ez form Military, Military uniforms. W2 ez form Military quarters allotments, Tax-exempt military quarters allowances. W2 ez form Naval officers on permanent duty aboard ship, Members of the Armed Forces. W2 ez form Permanent duty overseas, Members of the Armed Forces. W2 ez form Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. W2 ez form , Ministers' and military housing allowance. W2 ez form Rehabilitative program payments, Veterans' benefits. W2 ez form Reserves, Armed Forces reservists traveling more than 100 miles from home. W2 ez form Retirees' pay Taxable income, Military retirement pay. W2 ez form Uniforms, Military uniforms. W2 ez form Wages, Military Armed Forces Retiree's pay withholding, Military retirees. W2 ez form Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. W2 ez form Capital gains or losses from sale or trade of, Investment interest deducted. W2 ez form Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. W2 ez form Fees not included in basis, Settlement costs. W2 ez form At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. W2 ez form ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). W2 ez form Attachment of wages, Garnisheed wages. W2 ez form Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. W2 ez form Title to property, for preparation, filing, etc. W2 ez form , Settlement costs. W2 ez form Audits Travel expense records, If your return is examined. W2 ez form Auto insurance Medical expenses covered by, not deductible, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Automatic extension of time to file, Automatic Extension, When to file. W2 ez form Form 4868, E-file options. W2 ez form Automatic investment services Holding period, determination of, Automatic investment service. W2 ez form Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. W2 ez form Back pay, award for, Back pay awards. W2 ez form Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. W2 ez form Backup withholding, Backup Withholding, Backup withholding. W2 ez form , Backup withholding. W2 ez form Dividend income, Backup withholding. W2 ez form , Reporting tax withheld. W2 ez form Penalties, Penalties. W2 ez form Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. W2 ez form Reporting on Schedule D (Form 1040), How to report. W2 ez form Claim for refund, Exceptions for special types of refunds. W2 ez form , Filing a claim for refund. W2 ez form Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. W2 ez form Short-term capital loss, How to report bad debts. W2 ez form When deductible, When deductible. W2 ez form Baggage Business-related travel expense, Table 26-1. W2 ez form Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. W2 ez form Balance due, Refund or balance due. W2 ez form Bankruptcy Canceled debt not deemed to be income, Excluded debt. W2 ez form Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. W2 ez form Banks Automatic investment service, determination of holding period, Automatic investment service. W2 ez form IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. W2 ez form Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. W2 ez form Basis of purchase, Bargain purchases. W2 ez form Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. W2 ez form Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. W2 ez form Bargain purchases, Bargain purchases. W2 ez form Bonds, Stocks and Bonds, Bond premium. W2 ez form Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. W2 ez form , Partly taxable. W2 ez form Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. W2 ez form Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. W2 ez form Other than cost, Basis Other Than Cost, Tax-exempt obligations. W2 ez form , No gain or loss. W2 ez form Points not to be included, Settlement costs. W2 ez form , Points. W2 ez form Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. W2 ez form Stock or stock rights, Basis. W2 ez form Tax-exempt obligations Bonds, Tax-exempt obligations. W2 ez form Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. W2 ez form Beneficiaries, Beneficiary of an estate or trust. W2 ez form , Rollover by surviving spouse. W2 ez form , Estate and trust income. W2 ez form , Losses. W2 ez form (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. W2 ez form , Losses. W2 ez form , Gifts and inheritances. W2 ez form , Income from property received as a gift. W2 ez form (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. W2 ez form Bingo, Table 24-1. W2 ez form Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Birth of child, Death or birth of child. W2 ez form Head of household, qualifying person to file as, Death or birth. W2 ez form , Death or birth. W2 ez form Social security number to be obtained, Born and died in 2013. W2 ez form Birth of dependent, Death or birth. W2 ez form Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. W2 ez form Guide dogs, deductible as medical expense, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. W2 ez form Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. W2 ez form Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. W2 ez form Donations of, Cars, boats, and airplanes. W2 ez form Body scan, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Bona fide business purpose Travel expenses, Bona fide business purpose. W2 ez form Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. W2 ez form , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. W2 ez form Convertible bonds, Convertible stocks and bonds. W2 ez form Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. W2 ez form Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. W2 ez form Retirement of, Retirement bonds. W2 ez form , Redemption or retirement of bonds. W2 ez form Sale of, Bonds Sold Between Interest Dates Savings, U. W2 ez form S. W2 ez form Savings Bonds, Series HH bonds. W2 ez form , Series EE and series I bonds. W2 ez form Sold at premium, computation of adjusted basis, Bond premium. W2 ez form State or local government, tax-exempt, Tax-exempt state and local government bonds. W2 ez form Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. W2 ez form , Employee awards or bonuses. W2 ez form Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. W2 ez form Borrowed funds, Loans. W2 ez form , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. W2 ez form Bottled water, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Boy Scouts Charitable contributions to, Examples. W2 ez form , Table 24-1. W2 ez form Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Breach of contract Damages as income, Court awards and damages. W2 ez form employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Bribes, Bribes. W2 ez form , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. W2 ez form , Brokers' commissions. W2 ez form Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. W2 ez form Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. W2 ez form Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. W2 ez form Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. W2 ez form , Allowances and reimbursements. W2 ez form Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. W2 ez form Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. W2 ez form Basis for depreciation, Basis for depreciation. W2 ez form Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. W2 ez form Business tax credits Claim for refund, Exceptions for special types of refunds. W2 ez form Business use of home, Home Office C Cafeteria plans, Cafeteria plans. W2 ez form Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. W2 ez form Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. W2 ez form Campaign contributions, Campaign contributions. W2 ez form , Table 24-1. W2 ez form Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. W2 ez form Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. W2 ez form Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. W2 ez form Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. W2 ez form Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. W2 ez form , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. W2 ez form Carryover of, Long-term gains and losses. W2 ez form , Capital loss carryover. W2 ez form Worksheet, Figuring your carryover. W2 ez form Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. W2 ez form , Capital gain distributions and qualified dividends. W2 ez form Collectibles, Investment interest deducted. W2 ez form Deductions, Capital Losses Limit on, Limit on deduction. W2 ez form Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. W2 ez form , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. W2 ez form Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. W2 ez form Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. W2 ez form , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. W2 ez form Net long-term capital loss, Long-term gains and losses. W2 ez form Sale of personal items, Sale of personal items. W2 ez form Sale or trade of property held more than 1 year, Long-term or short-term. W2 ez form , Long-term gains and losses. W2 ez form Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. W2 ez form State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. W2 ez form Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. W2 ez form Total net loss, Total net gain or loss. W2 ez form Undistributed gains, Long-term gains and losses. W2 ez form Credit for tax on, Undistributed capital gains of mutual funds and REITs. W2 ez form , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. W2 ez form Car pools, Car pools. W2 ez form , Car pools. W2 ez form Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. W2 ez form Carryovers Capital loss, Long-term gains and losses. W2 ez form , Capital loss carryover. W2 ez form Worksheet, Figuring your carryover. W2 ez form Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. W2 ez form , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. W2 ez form Value determination, Car value. W2 ez form Willful negligence or intentional act as cause, Nondeductible losses. W2 ez form Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. W2 ez form Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. W2 ez form Books to determine fair market value, Car value. W2 ez form Business and personal use, allocation between, Business and personal use. W2 ez form , Separating expenses. W2 ez form Business-related travel expenses, Table 26-1. W2 ez form Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. W2 ez form Car pools, Car pools. W2 ez form Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. W2 ez form Charitable organization service, use for, Car expenses. W2 ez form Depreciation, Depreciation and section 179 deductions. W2 ez form Donations of, Cars, boats, and airplanes. W2 ez form Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). W2 ez form Form 2106 or 2106-EZ, how to fill out, Car expenses. W2 ez form Hauling tools or instruments, Hauling tools or instruments. W2 ez form Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. W2 ez form Medical transportation, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form , Transportation, Car expenses. W2 ez form Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. W2 ez form Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. W2 ez form Work-related education, transportation for, Using your car. W2 ez form Cash Dividends paid as, Introduction Rebates, Cash rebates. W2 ez form Sales of property for, Payment of cash. W2 ez form Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. W2 ez form Bad debts, Basis in bad debt required. W2 ez form Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. W2 ez form Taxes paid during tax year, deduction of, You must pay the tax during your tax year. W2 ez form Worthless securities and negotiable promissory notes, Worthless securities. W2 ez form Cash rebates, Cash rebates. W2 ez form Casualties, Home destroyed or condemned. W2 ez form Casualty insurance Premiums not in property basis, Settlement costs. W2 ez form Reimbursements from, Casualty insurance and other reimbursements. W2 ez form Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). W2 ez form , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. W2 ez form , Involuntary Conversions, Adjusted Basis, Adjustments to basis. W2 ez form Amount of loss, Figuring a Loss Appraisals, Appraisal. W2 ez form , Costs of photographs and appraisals. W2 ez form Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. W2 ez form Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. W2 ez form Photographs and appraisals, Costs of photographs and appraisals. W2 ez form Deductible losses, Deductible losses. W2 ez form $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. W2 ez form Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. W2 ez form Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. W2 ez form , Disaster relief. W2 ez form (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. W2 ez form Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. W2 ez form Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). W2 ez form Nondeductible losses, Deductible losses. W2 ez form Proof of loss, Casualty loss proof. W2 ez form Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. W2 ez form Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. W2 ez form , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. W2 ez form Certificates of deposit (CDs), Certificates of deposit (CDs). W2 ez form , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. W2 ez form Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. W2 ez form Change of address, Change of Address Change of name, Name change. W2 ez form , Name changed. W2 ez form Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. W2 ez form Examples of Charitable Contributions—A Quick Check, Token items. W2 ez form , Written statement. W2 ez form , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. W2 ez form , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. W2 ez form , Capital gain property. W2 ez form , Amount of deduction — general rule. W2 ez form , Bargain sales. W2 ez form , When To Deduct, Time of making contribution. W2 ez form , Noncash Contributions, Additional records. W2 ez form , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). W2 ez form Charity benefit events Deduction amount for charitable contributions, Charity benefit events. W2 ez form Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. W2 ez form Checks As charitable contributions, Checks. W2 ez form Canceled checks as evidence of travel expenses, Canceled check. W2 ez form Constructive receipt of, Check received or available. W2 ez form Child Foster child, Rule 10. W2 ez form You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. W2 ez form You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. W2 ez form Child and dependent care credit, You can use Form 1040A if all of the following apply. W2 ez form Due diligence, Getting the information. W2 ez form Earned income, Earned income. W2 ez form Full-time student, Rule for student-spouse or spouse not able to care for self. W2 ez form Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. W2 ez form Child care, You can use Form 1040A if all of the following apply. W2 ez form Babysitting, Babysitting. W2 ez form Care providers, Childcare providers. W2 ez form Expenses, Child care expenses. W2 ez form Nursing care for healthy baby, not deductible as medical expense, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Child custody, Custodial parent and noncustodial parent. W2 ez form Child support, Child support payments. W2 ez form Alimony, difference from, Payments not alimony. W2 ez form , Alimony requirements. W2 ez form , Child support. W2 ez form Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. W2 ez form , Child tax credit. W2 ez form , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. W2 ez form Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. W2 ez form Birth of child Head of household, qualifying person to file as, Death or birth. W2 ez form , Death or birth. W2 ez form Social security number to be obtained, Born and died in 2013. W2 ez form Care providers, Childcare providers. W2 ez form (see also Child care) Child's tax, figuring of, Step 3. W2 ez form Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. W2 ez form Credit for, Who Should File, You can use Form 1040A if all of the following apply. W2 ez form (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. W2 ez form Death of child Head of household, qualifying person to file as, Death or birth. W2 ez form , Death or birth. W2 ez form Deductions, Line 2 (deductions). W2 ez form Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. W2 ez form Filing requirements, Child's earnings. W2 ez form As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. W2 ez form , Income from property received as a gift. W2 ez form Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. W2 ez form Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. W2 ez form Investment income of, Tax on unearned income of certain children. W2 ez form Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. W2 ez form Kidnapped, Kidnapped child. W2 ez form , Kidnapped child. W2 ez form Net unearned income, figuring of, Step 1. W2 ez form Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. W2 ez form Property received as gift, income from, Income from property received as a gift. W2 ez form Signing return, parent for child, Spouse unable to sign. W2 ez form Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. W2 ez form Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. W2 ez form Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. W2 ez form Unearned income of, Tax on unearned income of certain children. W2 ez form Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. W2 ez form Unearned income defined, Unearned income defined. W2 ez form Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. W2 ez form Churches, temples, etc. W2 ez form Charitable contributions to, Examples. W2 ez form , Table 24-1. W2 ez form Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. W2 ez form Citizen or resident test, Citizen or Resident Test Citizens outside U. W2 ez form S. W2 ez form Business travel outside U. W2 ez form S. W2 ez form , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. W2 ez form Standard meal allowance, Standard meal allowance for areas outside the continental United States. W2 ez form Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. W2 ez form S. W2 ez form Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. W2 ez form Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. W2 ez form Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. W2 ez form Civil service retirement benefits, Civil service retirement benefits. W2 ez form Civil suits, Court awards and damages. W2 ez form (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. W2 ez form Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. W2 ez form , Ministers' and military housing allowance. W2 ez form Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. W2 ez form Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. W2 ez form Closing costs Real property transactions, Settlement costs. W2 ez form Sale of home, Settlement fees or closing costs. W2 ez form Clothing Military, Military uniforms. W2 ez form Moth damage, not casualty loss, Progressive deterioration. W2 ez form Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. W2 ez form Used clothing, charitable deduction for fair market value, Used clothing and household items. W2 ez form work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. W2 ez form Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. W2 ez form Coal and iron ore, Coal and iron ore. W2 ez form Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. W2 ez form Gains or losses from sale or trade of, Investment interest deducted. W2 ez form IRA investment in, Investment in Collectibles, Exception. W2 ez form College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. W2 ez form , Table 24-1. W2 ez form Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. W2 ez form Education costs, Qualified tuition programs (QTPs). W2 ez form (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. W2 ez form Commission drivers Deduction of expenses, Statutory employees. W2 ez form Commissions, Supplemental Wages Advance, Advance commissions and other earnings. W2 ez form IRAs with brokers, Brokers' commissions. W2 ez form , Brokers' commissions. W2 ez form Property basis to include when buyer pays, Settlement costs. W2 ez form Sharing of (kickbacks), Kickbacks. W2 ez form Unearned, deduction for repayment of, Advance commissions and other earnings. W2 ez form Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. W2 ez form Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. W2 ez form , Community property. W2 ez form Alimony, difference from, Payments not alimony. W2 ez form IRAs, Community property laws. W2 ez form Married filing separately, Community property states. W2 ez form Medical and dental expenses, Community property states. W2 ez form Commuting expenses, Commuting expenses. W2 ez form , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. W2 ez form Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. W2 ez form Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. W2 ez form Unemployment, Unemployment compensation. W2 ez form Computation of tax, Computations Equal amounts, Equal amounts. W2 ez form Negative amounts, Negative amounts. W2 ez form Rounding off dollars, Rounding off dollars. W2 ez form Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. W2 ez form , Condemnations. W2 ez form Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. W2 ez form Period of ownership and use, Previous home destroyed or condemned. W2 ez form Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. W2 ez form Constructive receipt of income, Constructive receipt. W2 ez form , Payment to an agent. W2 ez form , Constructive receipt. W2 ez form Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. W2 ez form , Contributions, Table 24-1. W2 ez form Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. W2 ez form Political, Political Contributions Reservist repayments, Qualified reservist repayments. W2 ez form Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. W2 ez form Related party transactions, Losses on sales or trades of property. W2 ez form Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. W2 ez form Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. W2 ez form Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. W2 ez form Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. W2 ez form Sale or trade of Form 1099-S to report, Form 1099-S transactions. W2 ez form Period of ownership and use, Cooperative apartment. W2 ez form Cooperatives Patronage dividends, Patronage dividends. W2 ez form Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. W2 ez form Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. W2 ez form , Losses on sales or trades of property. W2 ez form Director fees as self-employment income, Corporate director. W2 ez form Reorganizations and nontaxable trade of stock, Corporate reorganizations. W2 ez form Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Cosmetics Not deductible as medical expense, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. W2 ez form , Partly taxable. W2 ez form Cost-of-living allowances, Government cost-of-living allowances. W2 ez form Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. W2 ez form Examples of Charitable Contributions—A Quick Check, Membership fees or dues. W2 ez form Entertainment expense deduction not allowed, Club dues and membership fees. W2 ez form Coupon bonds, Coupon bonds. W2 ez form Court awards and damages (see Damages from lawsuits) Cousin, Cousin. W2 ez form Coverdell ESAs Additional tax on, Other taxes. W2 ez form CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. W2 ez form Charitable contributions charged to, Credit card. W2 ez form Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. W2 ez form , Credit for child and dependent care expenses. W2 ez form Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. W2 ez form , Credit for the elderly or the disabled. W2 ez form Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. W2 ez form Credit reports Costs not included in property basis, Settlement costs. W2 ez form Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. W2 ez form , Earned income credit. W2 ez form , Credit for child and dependent care expenses. W2 ez form , Credit for the elderly or the disabled. W2 ez form , Earned income credit. W2 ez form , Credit for child and dependent care expenses. W2 ez form , Credit for the elderly or the disabled. W2 ez form , Earned income credit. W2 ez form Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. W2 ez form , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. W2 ez form Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. W2 ez form Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. W2 ez form Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. W2 ez form D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. W2 ez form , Disaster relief. W2 ez form (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. W2 ez form Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. W2 ez form , Childcare providers. W2 ez form , Care outside your home. W2 ez form (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. W2 ez form Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. W2 ez form Death of dependent, Death or birth. W2 ez form Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. W2 ez form , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. W2 ez form Paid by another, Debts paid for you. W2 ez form Payoff of debt included in sales transaction, Debt paid off. W2 ez form Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. W2 ez form Refund offset against, Refunds. W2 ez form , Offset against debts. W2 ez form Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. W2 ez form Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. W2 ez form Due dates, Filing for a decedent. W2 ez form Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. W2 ez form Spouse's death, Spouse died during the year. W2 ez form , Spouse died. W2 ez form Standard deduction, Decedent's final return. W2 ez form Transfer of property at death, Other property transactions. W2 ez form Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. W2 ez form Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. W2 ez form , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. W2 ez form , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. W2 ez form Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. W2 ez form Interest (see Interest payments) Investment expenses, Investment expenses. W2 ez form IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. W2 ez form (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. W2 ez form Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. W2 ez form Performing artists' expenses, Expenses of certain performing artists. W2 ez form Prepaid insurance premiums, Prepaid insurance premiums. W2 ez form Prescription medicines, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Rental expenses, When to deduct. W2 ez form Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. W2 ez form Car expenses, Depreciation and section 179 deductions. W2 ez form Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. W2 ez form Stop-smoking programs, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. W2 ez form Recording fees, basis to include, Real estate taxes. W2 ez form Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. W2 ez form Nonqualified plans, Nonqualified deferred compensation plans. W2 ez form Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. W2 ez form Delivery services, Private delivery services. W2 ez form Business-related travel expense, Table 26-1. W2 ez form Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. W2 ez form Demutualization of life insurance companies, Demutualization of life insurance companies. W2 ez form Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Dependent care Benefits, Dependent care benefits. W2 ez form , Dependent Care Benefits Center, Dependent care center. W2 ez form Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. W2 ez form , Exception for adopted child. W2 ez form , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). W2 ez form (see also Child tax credit) Birth of, Death or birth. W2 ez form Born and died within year, Exception. W2 ez form , Born and died in 2013. W2 ez form Death of, Death or birth. W2 ez form Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. W2 ez form Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. W2 ez form Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). W2 ez form , Taxpayer identification numbers for aliens. W2 ez form Alien dependents, Born and died in 2013. W2 ez form Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. W2 ez form Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. W2 ez form Deposits, Fees and deposits. W2 ez form Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. W2 ez form Depreciation Adjustment to basis for, Depreciation and section 179 deduction. W2 ez form Cars, Depreciation and section 179 deductions. W2 ez form Change of use of property, Basis for depreciation. W2 ez form Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. W2 ez form Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. W2 ez form Land, no depreciation of, Land. W2 ez form Rental property, Depreciation. W2 ez form , Depreciation Designated Roth Account Defined. W2 ez form , Designated Roth accounts. W2 ez form Designated Roth account, Designated Roth accounts. W2 ez form , Designated Roth accounts. W2 ez form Destroyed records, Destroyed records. W2 ez form Diaper service, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Differential wage payments, Differential wage payments. W2 ez form Differential wages Wages for reservists Military reserves, Differential wage payments. W2 ez form Direct deposit of refunds, Refunds Directors' fees, Corporate director. W2 ez form Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. W2 ez form , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. W2 ez form Armed forces, Disability. W2 ez form Blind (see Blind persons) Cafeteria plans, Cafeteria plans. W2 ez form Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. W2 ez form Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. W2 ez form Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. W2 ez form Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. W2 ez form Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. W2 ez form Social security and railroad retirement benefits, deductions for, Disability payments. W2 ez form Special school or home for, deductibility of medical expense, Table 21-1. W2 ez form Medical and Dental Expenses Checklist. W2 ez form See Publication 502 for more information about these and other expenses. W2 ez form Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. W2 ez form Workers' compensation, Workers' Compensation Disability Income, Disability income. W2 ez form Disability benefits Earned income credit, Form 4029. W2 ez form Disability insurance payments Earned income credit, Disability insurance payments. W2 ez form Disability, permanent and total disability, Permanent and total disability. W2 ez form Disabled Child, Permanently and totally disabled. W2 ez form Dependent, Disabled dependent working at sheltered workshop. W2 ez form Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. W2 ez form , Disaster relief payments. W2 ez form , Disaster relief. W2 ez form (see also Terrorist attacks) Cash gifts to victims, Cash gifts. W2 ez form Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. W2 ez form Unemployment assistance, Types of unemployment compensation. W2 ez form Employer's emergency disaster fund, Employer's emergency disaster fund. W2 ez form Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. W2 ez form Grants or payments, Disaster relief grants. W2 ez form Replacement of lost or destroyed property, Disaster relief. W2 ez form Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. W2 ez form , Adjusted Basis Disclosure statement, Disclosure statement. W2 ez form Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. W2 ez form Distributions, Eligible rollover distributions. W2 ez form (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). W2 ez form Qualified reservist, Qualified reservist distributions. W2 ez form Required minimum distributions, Required distributions. W2 ez form , Required distributions. W2 ez form , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. W2 ez form Dividends, Dividends and Other Distributions, Form 1099-DIV. W2 ez form , More information. W2 ez form (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. W2 ez form Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. W2 ez form Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. W2 ez form Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. W2 ez form Insurance dividends, Dividends on insurance policies. W2 ez form Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. W2 ez form Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. W2 ez form Qualified, Qualified Dividends, Qualified dividends. W2 ez form Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. W2 ez form Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. W2 ez form Sold stock, Dividends on stock sold. W2 ez form Stockholder debts when canceled as, Stockholder debt. W2 ez form Veterans' insurance, Dividends on veterans' insurance. W2 ez form Divorced parents, Children of divorced or separated parents (or parents who live apart). W2 ez form , Applying this special rule to divorced or separated parents (or parents who live apart). W2 ez form Divorced taxpayers, Alimony. W2 ez form (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. W2 ez form Child custody, Custodial parent and noncustodial parent. W2 ez form Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. W2 ez form Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. W2 ez form , Divorced persons. W2 ez form IRAs, Kay Bailey Hutchison Spousal IRA. W2 ez form , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. W2 ez form Mortgage interest, payment as alimony, Divorced or separated individuals. W2 ez form Personal exemption, Divorced or separated spouse. W2 ez form Real estate taxes, allocation of, Divorced individuals. W2 ez form Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. W2 ez form Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. W2 ez form Domestic help Withholding, Household workers. W2 ez form Domestic help, no exemption for, Housekeepers, maids, or servants. W2 ez form