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Amended Returns

Ez Tax Form 2011Tax AmendmentsTaxes 2012What Can Military Claim On TaxesTurbotax Military Free FileTax Returns 2011How To Fill Out A 1040x Form For The IrsDownload 1040ezFederal Tax Extension FormFiling State Tax Return Only2011 1040 Income Tax FormEz 1040 FormForm 1040 XTurbotax 2012 ReturnHow To Fill Out A 1040x Step By StepFree Tax Calculator 2011 H&r Block2011 Income Tax FormIrs Amended Tax FormsHow To File State Taxes For Free OnlineWhere Can I File My 2011 Taxes Online For FreeFree Irs E FileMilitary Turbo Tax1040ez2011 Tax Tables 1040ezVita Tax PreparationIncome Tax Amendment FormNeed To File 2010 TaxesTax FilingFile 2012 And 2013 Taxes10 40 Ez FormWww Mypay GovCan You File Your 2012 Taxes NowFree Amended Tax ReturnFree Online 2012 Tax FilingOnline Tax Filing 20121040ez CalculatorPreparing Form 1040xMilitary Tax FilingTax Form For 2012Irs Form 1040ez 2012

Amended Returns

Amended returns Index A Aircraft, Cars, Boats, and Aircraft Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Annuity contracts, Certain Life Insurance and Annuity Contracts Antiques, Paintings, Antiques, and Other Objects of Art Appraisals, Appraisals Cost of, Cost of appraisals. Amended returns IRS review of, Internal Revenue Service Review of Appraisals Qualified appraisal, Qualified Appraisal Appraiser, Qualified appraiser. Amended returns Art objects, Paintings, Antiques, and Other Objects of Art Valued at $20,000 or more, Art valued at $20,000 or more. Amended returns Valued at $50,000 or more, Art valued at $50,000 or more. Amended returns Assistance (see Tax help) B Boats, Cars, Boats, and Aircraft Bonds, Stocks and Bonds Books, Books. Amended returns Business, interest in, Interest in a Business C Cars, Cars, Boats, and Aircraft Clothing, used, Used Clothing, Deduction over $500 for certain clothing or household items. Amended returns Coins, Coin collections. Amended returns Collections, Collections Books, Books. Amended returns Coins, Coin collections. Amended returns Stamps, Stamp collections. Amended returns Comments on publication, Comments and suggestions. Amended returns Comparable properties, sales of, Sales of Comparable Properties, Selection of Comparable Sales Conservation contribution, Conservation purposes. Amended returns Cost, Cost or Selling Price of the Donated Property Rate of increase or decrease, Rate of increase or decrease in value. Amended returns Terms of purchase or sale, Terms of the purchase or sale. Amended returns D Date of contribution, Date of contribution. Amended returns Deductions of more than $5,000, Deductions of More Than $5,000 Deductions of more than $500,000, Deductions of More Than $500,000 F Fair market value, What Is Fair Market Value (FMV)? Comparable properties, sales of, Sales of Comparable Properties Cost, Cost or Selling Price of the Donated Property Date of contribution, Date of contribution. Amended returns Determining FMV, Determining Fair Market Value Opinions of experts, Opinions of Experts Problems in determining FMV, Problems in Determining Fair Market Value Replacement cost, Replacement Cost Form 8283, Form 8283 Formulas, use in valuing property, Determining Fair Market Value Free tax services, How To Get Tax Help Future events, effect on value, Future Events H Help (see Tax help) Historic building, Building in registered historic district. Amended returns Household goods, Household Goods, Deduction over $500 for certain clothing or household items. Amended returns I Interest in a business, Interest in a Business Inventory, Inventory IRS review of appraisals, Internal Revenue Service Review of Appraisals Exception, Exception. Amended returns J Jewelry and gems, Jewelry and Gems L Life insurance, Certain Life Insurance and Annuity Contracts M Market conditions, effect on value, Unusual Market Conditions More information (see Tax help) O Opinions of experts, Opinions of Experts P Paintings, Paintings, Antiques, and Other Objects of Art Partial interest, Partial Interest in Property Not in Trust Past events, effect on value, Using Past Events to Predict the Future Patents, Patents Penalties: Imposed on appraiser, Appraiser penalties. Amended returns Imposed on taxpayer, Penalty Publications (see Tax help) Publicly traded securities, Publicly traded securities. Amended returns Q Qualified appraisal, Qualified Appraisal Qualified appraiser, Qualified appraiser. Amended returns Qualified conservation contribution, Qualified Conservation Contribution R Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Replacement cost, Replacement Cost Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions S Stamps, Stamp collections. Amended returns Statement of Value, Exception. Amended returns Stocks, Stocks and Bonds Suggestions for publication, Comments and suggestions. Amended returns T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Amended returns TTY/TDD information, How To Get Tax Help U Used clothing, Used Clothing, Deduction over $500 for certain clothing or household items. Amended returns V Valuation of property, Valuation of Various Kinds of Property Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Cars, boats, and aircraft, Cars, Boats, and Aircraft Collections, Collections Household goods, Household Goods Interest in a business, Interest in a Business Inventory, Inventory Jewelry and gems, Jewelry and Gems Life insurance and annuity contracts, Certain Life Insurance and Annuity Contracts Paintings, antiques, art objects, Paintings, Antiques, and Other Objects of Art Partial interest in property, Partial Interest in Property Not in Trust Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Stocks and bonds, Stocks and Bonds Terms of years, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Used clothing, Used Clothing Valuation of property: Patents, Patents Prev  Up     Home   More Online Publications
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Tax Counseling for the Elderly

The Tax Counseling for the Elderly (TCE) program offers FREE tax help to individuals who are age 60 or older. Cooperative grant agreements are entered into between IRS and eligible organizations to provide tax assistance to elderly taxpayers. The funds provided by the IRS are used by organizations to reimburse volunteers for their out-of-pocket expenses; including transportation, meals and other expenses incurred by them in providing tax counseling assistance at locations convenient to the taxpayers.  

Tax return preparation assistance is provided to elderly taxpayers during the normal period for filing Federal income tax returns, which is from January 1 to April 15 each year. However, the program activities required to make sure elderly taxpayers receive efficient and quality tax assistance can be conducted year-round.

A sponsor awarded a grant is responsible for all aspects of operating the TCE program including, but not limited to publicity, recruitment, training, site selection and management of volunteers.  

Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes IRS to enter into cooperative agreements.

This web page serves as a resource for organizations interested in applying for a TCE grant as well as for organizations who have been awarded a grant.

Select from the following categories to get started:

 

Contact the TCE Grant Program at tce.grant.office@irs.gov

Page Last Reviewed or Updated: 11-Sep-2013

The Amended Returns

Amended returns 36. Amended returns   Earned Income Credit (EIC) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Amended returns Rules for EveryoneRule 1. Amended returns Your AGI Must Be Less Than: Rule 2. Amended returns You Must Have a Valid Social Security Number (SSN) Rule 3. Amended returns Your Filing Status Cannot Be Married Filing Separately Rule 4. Amended returns You Must Be a U. Amended returns S. Amended returns Citizen or Resident Alien All Year Rule 5. Amended returns You Cannot File Form 2555 or Form 2555-EZ Rule 6. Amended returns Your Investment Income Must Be $3,300 or Less Rule 7. Amended returns You Must Have Earned Income Part B. Amended returns Rules If You Have a Qualifying ChildRule 8. Amended returns Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Amended returns Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Amended returns You Cannot Be a Qualifying Child of Another Taxpayer Part C. Amended returns Rules If You Do Not Have a Qualifying ChildRule 11. Amended returns You Must Be at Least Age 25 but Under Age 65 Rule 12. Amended returns You Cannot Be the Dependent of Another Person Rule 13. Amended returns You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Amended returns You Must Have Lived in the United States More Than Half of the Year Part D. Amended returns Figuring and Claiming the EICRule 15. Amended returns Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Amended returns John and Janet Smith (Form 1040A) Example 2. Amended returns Kelly Green (Form 1040EZ) What's New Earned income amount is more. Amended returns  The maximum amount of income you can earn and still get the credit has increased. Amended returns You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). Amended returns Your adjusted gross income also must be less than the amount in the above list that applies to you. Amended returns For details, see Rules 1 and 15. Amended returns Investment income amount is more. Amended returns  The maximum amount of investment income you can have and still get the credit has increased to $3,300. Amended returns See Rule 6. Amended returns Reminders Increased EIC on certain joint returns. Amended returns  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Amended returns As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Amended returns When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Amended returns Online help. Amended returns  You can use the EITC Assistant at www. Amended returns irs. Amended returns gov/eitc to find out if you are eligible for the credit. Amended returns The EITC Assistant is available in English and Spanish. Amended returns EIC questioned by IRS. Amended returns  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Amended returns We will tell you what documents to send us. Amended returns These may include: birth certificates, school records, medical records, etc. Amended returns The process of establishing your eligibility will delay your refund. Amended returns Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. Amended returns A tax credit usually means more money in your pocket. Amended returns It reduces the amount of tax you owe. Amended returns The EIC may also give you a refund. Amended returns How do you get the earned income credit?   To claim the EIC, you must: Qualify by meeting certain rules, and File a tax return, even if you: Do not owe any tax, Did not earn enough money to file a return, or Did not have income taxes withheld from your pay. Amended returns When you complete your return, you can figure your EIC by using a worksheet in the instructions for Form 1040, Form 1040A, or Form 1040EZ. Amended returns Or, if you prefer, you can let the IRS figure the credit for you. Amended returns How will this chapter help you?   This chapter will explain the following. Amended returns The rules you must meet to qualify for the EIC. Amended returns How to figure the EIC. Amended returns Useful Items - You may want to see: Publication 596 Earned Income Credit (EIC) Form (and Instructions) Schedule EIC Earned Income Credit (Qualifying Child Information) 8862 Information To Claim Earned Income Credit After Disallowance Do You Qualify for the Credit? To qualify to claim the EIC, you must first meet all of the rules explained in Part A, Rules for Everyone . Amended returns Then you must meet the rules in Part B, Rules If You Have a Qualifying Child , or Part C, Rules If You Do Not Have a Qualifying Child . Amended returns There is one final rule you must meet in Part D, Figuring and Claiming the EIC . Amended returns You qualify for the credit if you meet all the rules in each part that applies to you. Amended returns If you have a qualifying child, the rules in Parts A, B, and D apply to you. Amended returns If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Amended returns Table 36-1, Earned Income Credit in a Nutshell. Amended returns   Use Table 36–1 as a guide to Parts A, B, C, and D. Amended returns The table is a summary of all the rules in each part. Amended returns Do you have a qualifying child?   You have a qualifying child only if you have a child who meets the four tests described in Rule 8 and illustrated in Figure 36–1. Amended returns If Improper Claim Made in Prior Year If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. Amended returns You must also qualify to claim the EIC by meeting all the rules described in this chapter. Amended returns However, if your EIC was denied or reduced as a result of a math or clerical error, do not attach Form 8862 to your next tax return. Amended returns For example, if your arithmetic is incorrect, the IRS can correct it. Amended returns If you do not provide a correct social security number, the IRS can deny the EIC. Amended returns These kinds of errors are called math or clerical errors. Amended returns If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. Amended returns If your error was due to fraud, then you cannot claim the EIC for the next 10 years. Amended returns More information. Amended returns   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. Amended returns Part A. Amended returns Rules for Everyone This part of the chapter discusses Rules 1 through 7. Amended returns You must meet all seven rules to qualify for the earned income credit. Amended returns If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the chapter. Amended returns If you meet all seven rules in this part, then read either Part B or Part C (whichever applies) for more rules you must meet. Amended returns Rule 1. Amended returns Your AGI Must Be Less Than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Amended returns Adjusted gross income (AGI). Amended returns   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). Amended returns If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Amended returns Example. Amended returns Your AGI is $38,550, you are single, and you have one qualifying child. Amended returns You cannot claim the EIC because your AGI is not less than $37,870. Amended returns 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. Amended returns Community property. Amended returns   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. Amended returns This is different from the community property rules that apply under Rule 7 . Amended returns Rule 2. Amended returns 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). Amended returns Any qualifying child listed on Schedule EIC also must have a valid SSN. Amended returns (See Rule 8 if you have a qualifying child. Amended returns ) 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. Amended returns An example of a federally funded benefit is Medicaid. Amended returns 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. Amended returns S. Amended returns citizen or permanent resident, ask the SSA for a new social security card without the legend. Amended returns U. Amended returns S. Amended returns citizen. Amended returns   If you were a U. Amended returns S. Amended returns citizen when you received your SSN, you have a valid SSN. Amended returns Valid for work only with INS or DHS authorization. Amended returns   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. Amended returns SSN missing or incorrect. Amended returns   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Amended returns Other taxpayer identification number. Amended returns   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). Amended returns ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Amended returns No SSN. Amended returns   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). Amended returns You cannot claim the EIC. Amended returns Getting an SSN. Amended returns   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5, Application for a Social Security Card, with the SSA. Amended returns You can get Form SS-5 online at www. Amended returns socialsecurity. Amended returns gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Amended returns Filing deadline approaching and still no SSN. Amended returns   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Amended returns Request an automatic 6-month extension of time to file your return. Amended returns You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Amended returns S. Amended returns Individual Income Tax Return. Amended returns For more information, see chapter 1 . Amended returns File the return on time without claiming the EIC. Amended returns After receiving the SSN, file an amended return (Form 1040X, Amended U. Amended returns S. Amended returns Individual Income Tax Return) claiming the EIC. Amended returns Attach a filled-in Schedule EIC if you have a qualifying child. Amended returns Table 36-1. Amended returns Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Amended returns Second, you must meet all the rules in one of these columns, whichever applies. Amended returns Third, you must meet the rule in this column. Amended returns Part A. Amended returns  Rules for Everyone Part B. Amended returns  Rules If You Have a Qualifying Child Part C. Amended returns  Rules If You Do Not Have a Qualifying Child Part D. Amended returns  Figuring and Claiming the EIC 1. Amended returns 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. Amended returns 2. Amended returns You must have a valid social security number. Amended returns  3. Amended returns Your filing status cannot be “Married filing separately. Amended returns ” 4. Amended returns You must be a U. Amended returns S. Amended returns citizen or resident alien all year. Amended returns  5. Amended returns You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Amended returns  6. Amended returns Your investment income must be $3,300 or less. Amended returns  7. Amended returns You must have earned income. Amended returns 8. Amended returns Your child must meet the relationship, age, residency, and joint return tests. Amended returns  9. Amended returns Your qualifying child cannot be used by more than one person to claim the EIC. Amended returns  10. Amended returns You cannot be a qualifying child of another person. Amended returns 11. Amended returns You must be at least age 25 but under age 65. Amended returns  12. Amended returns You cannot be the dependent of another person. Amended returns  13. Amended returns You cannot be a qualifying child of another person. Amended returns  14. Amended returns You must have lived in the United States more than half of the year. Amended returns 15. Amended returns 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. Amended returns Rule 3. Amended returns Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. Amended returns Your filing status cannot be “Married filing separately. Amended returns ” Spouse did not live with you. Amended returns   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. Amended returns In that case, you may be able to claim the EIC. Amended returns For detailed information about filing as head of household, see chapter 2 . Amended returns Rule 4. Amended returns You Must Be a U. Amended returns S. Amended returns 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. Amended returns You can use that filing status only if one spouse is a U. Amended returns S. Amended returns citizen or resident alien and you choose to treat the nonresident spouse as a U. Amended returns S. Amended returns resident. Amended returns If you make this choice, you and your spouse are taxed on your worldwide income. Amended returns 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). Amended returns If you need more information on making this choice, get Publication 519, U. Amended returns S. Amended returns Tax Guide for Aliens. Amended returns Rule 5. Amended returns 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. Amended returns You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. Amended returns U. Amended returns S. Amended returns possessions are not foreign countries. Amended returns See Publication 54, Tax Guide for U. Amended returns S. Amended returns Citizens and Resident Aliens Abroad, for more detailed information. Amended returns Rule 6. Amended returns 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. Amended returns If your investment income is more than $3,300, you cannot claim the credit. Amended returns For most people, investment income is the total of the following amounts. Amended returns Taxable interest (line 8a of Form 1040 or 1040A). Amended returns Tax-exempt interest (line 8b of Form 1040 or 1040A). Amended returns Dividend income (line 9a of Form 1040 or 1040A). Amended returns Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Amended returns If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Amended returns However, see Rule 6 in chapter 1 of Publication 596 if: You are filing Schedule E (Form 1040), Form 4797, or Form 8814, or You are reporting income from the rental of personal property on Form 1040, line 21. Amended returns Rule 7. Amended returns You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. Amended returns If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Amended returns If you are an employee, earned income includes all the taxable income you get from your employer. Amended returns If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040. Amended returns Earned Income Earned income includes all of the following types of income. Amended returns Wages, salaries, tips, and other taxable employee pay. Amended returns Employee pay is earned income only if it is taxable. Amended returns Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Amended returns But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. Amended returns Net earnings from self-employment. Amended returns Gross income received as a statutory employee. Amended returns Wages, salaries, and tips. Amended returns   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Amended returns You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Amended returns Nontaxable combat pay election. Amended returns   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Amended returns Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Amended returns Figure the credit with and without your nontaxable combat pay before making the election. Amended returns   If you make the election, you must include in earned income all nontaxable combat pay you received. Amended returns If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Amended returns In other words, if one of you makes the election, the other one can also make it but does not have to. Amended returns   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. Amended returns ” Self-employed persons and statutory employees. Amended returns   If you are self-employed or received income as a statutory employee, you must use the Form 1040 instructions to see if you qualify to get the EIC. Amended returns 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. Amended returns Each approved form exempts certain income from social security taxes. Amended returns Each form is discussed here in terms of what is or is not earned income for the EIC. Amended returns Form 4361. Amended returns   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Amended returns This includes wages, salaries, tips, and other taxable employee compensation. Amended returns A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Amended returns Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Amended returns Examples include fees for performing marriages and honoraria for delivering speeches. Amended returns Form 4029. Amended returns   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Amended returns However, amounts you received as a self-employed individual do not count as earned income. Amended returns Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Amended returns 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. Amended returns Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Amended returns You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Amended returns Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Amended returns Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). Amended returns Disability insurance payments. Amended returns   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Amended returns It does not matter whether you have reached minimum retirement age. Amended returns If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Amended returns ” 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. Amended returns Do not include any of these items in your earned income. Amended returns Earnings while an inmate. Amended returns   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Amended returns This includes amounts for work performed while in a work release program or while in a halfway house. Amended returns Workfare payments. Amended returns   Nontaxable workfare payments are not earned income for the EIC. Amended returns These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if private sector employment is not available, or (2) community service program activities. Amended returns Community property. Amended returns   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. Amended returns That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Amended returns 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. Amended returns Nevada, Washington, and California domestic partners. Amended returns   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Amended returns Your earned income for the EIC does not include any amount earned by your partner. Amended returns Your earned income includes the entire amount you earned. Amended returns For details, see Publication 555. Amended returns Conservation Reserve Program (CRP) payments. Amended returns   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. Amended returns Nontaxable military pay. Amended returns   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Amended returns Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Amended returns See Publication 3, Armed Forces' Tax Guide, for more information. Amended returns    Combat pay. Amended returns You can elect to include your nontaxable combat pay in earned income for the EIC. Amended returns See Nontaxable combat pay election, earlier. Amended returns Part B. Amended returns Rules If You Have a Qualifying Child If you have met all of the rules in Part A , read Part B to see if you have a qualifying child. Amended returns Part B discusses Rules 8 through 10. Amended returns You must meet all three of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit with a qualifying child. Amended returns You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Amended returns (You cannot file Form 1040EZ. Amended returns ) You also must complete Schedule EIC and attach it to your return. Amended returns If you meet all the rules in Part A and this part, read Part D to find out what to do next. Amended returns If you do not meet Rule 8, you do not have a qualifying child. Amended returns Read Part C to find out if you can get the earned income credit without a qualifying child. Amended returns Rule 8. Amended returns Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. Amended returns The four tests are: Relationship, Age, Residency, and Joint return. Amended returns The four tests are illustrated in Figure 36–1. Amended returns The paragraphs that follow contain more information about each test. Amended returns 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). Amended returns The following definitions clarify the relationship test. Amended returns Adopted child. Amended returns   An adopted child is always treated as your own child. Amended returns The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Amended returns Foster child. Amended returns   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. Amended returns An authorized placement agency includes a state or local government agency. Amended returns It also includes a tax-exempt organization licensed by a state. Amended returns In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Amended returns Example. Amended returns 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. Amended returns Debbie is your foster child. Amended returns 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. Amended returns    The following examples and definitions clarify the age test. Amended returns Example 1—child not under age 19. Amended returns Your son turned 19 on December 10. Amended returns 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. Amended returns Example 2—child not younger than you or your spouse. Amended returns Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Amended returns He is not disabled. Amended returns Both you and your spouse are 21 years old and you file a joint return. Amended returns Your brother is not your qualifying child because he is not younger than you or your spouse. Amended returns Example 3—child younger than your spouse but not younger than you. Amended returns The facts are the same as in Example 2 except that your spouse is 25 years old. Amended returns Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. Amended returns Student defined. Amended returns   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. Amended returns The 5 calendar months need not be consecutive. Amended returns   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. Amended returns School defined. Amended returns   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Amended returns However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. Amended returns Vocational high school students. Amended returns   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. Amended returns Permanently and totally disabled. Amended returns   Your child is permanently and totally disabled if both of the following apply. Amended returns He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Amended returns A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Amended returns Residency Test Your child must have lived with you in the United States for more than half of 2013. Amended returns The following definitions clarify the residency test. Amended returns United States. Amended returns   This means the 50 states and the District of Columbia. Amended returns It does not include Puerto Rico or U. Amended returns S. Amended returns possessions such as Guam. Amended returns Homeless shelter. Amended returns   Your home can be any location where you regularly live. Amended returns You do not need a traditional home. Amended returns 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. Amended returns Military personnel stationed outside the United States. Amended returns    U. Amended returns S. Amended returns 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. Amended returns Figure 36-1. Amended returns Tests for Qualifying Child Please click here for the text description of the image. Amended returns Qualifying child Extended active duty. Amended returns   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Amended returns 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. Amended returns Birth or death of a child. Amended returns   A child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. Amended returns Temporary absences. Amended returns   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. Amended returns Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Amended returns Kidnapped child. Amended returns    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. Amended returns The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or your child's family. Amended returns This treatment applies for all years until the child is returned. Amended returns 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. Amended returns   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Amended returns Joint Return Test To meet this test, the child cannot file a joint return for the year. Amended returns Exception. Amended returns   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. Amended returns Example 1—child files joint return. Amended returns You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Amended returns He earned $25,000 for the year. Amended returns The couple files a joint return. Amended returns Because your daughter and her husband filed a joint return, she is not your qualifying child. Amended returns Example 2—child files joint return only to claim a refund of withheld tax. Amended returns Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Amended returns They do not have a child. Amended returns Neither is required to file a tax return. Amended returns Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. Amended returns The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Amended returns Example 3—child files joint return to claim American opportunity credit. Amended returns The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Amended returns 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. Amended returns Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Amended returns The exception to the joint return test does not apply, so your son is not your qualifying child. Amended returns Married child. Amended returns   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. Amended returns Social security number. Amended returns   The qualifying child must have a valid social security number (SSN) unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. Amended returns You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), which is issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. Amended returns   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. Amended returns For more information about SSNs, see Rule 2 . Amended returns Rule 9. Amended returns 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. Amended returns However, only one of these persons can actually treat the child as a qualifying child. Amended returns 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). Amended returns The exemption for the child. Amended returns The child tax credit. Amended returns Head of household filing status. Amended returns The credit for child and dependent care expenses. Amended returns The exclusion for dependent care benefits. Amended returns The EIC. Amended returns The other person cannot take any of these benefits based on this qualifying child. Amended returns In other words, you and the other person cannot agree to divide these tax benefits between you. Amended returns The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Amended returns The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Amended returns However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Amended returns Tiebreaker rules. Amended returns   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. Amended returns If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Amended returns 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. Amended returns 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. Amended returns 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. Amended returns 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. Amended returns 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. Amended returns 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. Amended returns See Example 8 . Amended returns   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. Amended returns See Examples 1 through 13 . Amended returns   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in Part C for people who do not have a qualifying child. Amended returns If the other person cannot claim the EIC. Amended returns   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. Amended returns See Examples 6 and 7 . Amended returns 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. Amended returns Examples. Amended returns The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Amended returns Example 1. Amended returns You and your 2-year-old son Jimmy lived with your mother all year. Amended returns You are 25 years old, unmarried, and your AGI is $9,000. Amended returns Your only income was $9,000 from a part-time job. Amended returns Your mother's only income was $20,000 from her job, and her AGI is $20,000. Amended returns Jimmy's father did not live with you or Jimmy. Amended returns The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Amended returns 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. Amended returns However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier for which that person qualifies). Amended returns He is not a qualifying child of anyone else, including his father. Amended returns 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). Amended returns Example 2. Amended returns The facts are the same as in Example 1 except your AGI is $25,000. Amended returns Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Amended returns Only you can claim him. Amended returns Example 3. Amended returns The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Amended returns 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. Amended returns 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. Amended returns Example 4. Amended returns 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. Amended returns Only one of you can claim each child. Amended returns However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Amended returns For example, if you claim one child, your mother can claim the other two. Amended returns Example 5. Amended returns The facts are the same as in Example 1 except that you are only 18 years old. Amended returns This means you are a qualifying child of your mother. Amended returns Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. Amended returns Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Amended returns 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. Amended returns Example 6. Amended returns The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Amended returns Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Amended returns Example 7. Amended returns The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Amended returns Your earned income is too high for you to claim the EIC. Amended returns But your mother cannot claim the EIC either, because her AGI is not higher than yours. Amended returns Example 8. Amended returns The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have an AGI of $30,000 on a joint return. Amended returns 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. Amended returns 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. Amended returns In other words, each parent's AGI can be treated as $15,000. Amended returns Example 9. Amended returns You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. Amended returns In August and September, Joey lived with you. Amended returns For the rest of the year, Joey lived with your husband, who is Joey's father. Amended returns 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. Amended returns 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. Amended returns You and your husband will file separate returns. Amended returns Your husband agrees to let you treat Joey as a qualifying child. Amended returns 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. Amended returns However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Amended returns See Rule 3 . Amended returns Example 10. Amended returns The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Amended returns In this case, only your husband will be allowed to treat Joey as a qualifying child. Amended returns This is because, during 2013, the boy lived with him longer than with you. Amended returns You cannot claim the EIC (either with or without a qualifying child). Amended returns 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. Amended returns See Rule 3 . Amended returns Example 11. Amended returns You, your 5-year-old son and your son's father lived together all year. Amended returns You and your son's father are not married. Amended returns 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. Amended returns Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Amended returns Neither of you had any other income. Amended returns Your son's father agrees to let you treat the child as a qualifying child. Amended returns 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. Amended returns Example 12. Amended returns 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. Amended returns In this case, only your son's father will be allowed to treat your son as a qualifying child. Amended returns This is because his AGI, $14,000, is more than your AGI, $12,000. Amended returns You cannot claim the EIC (either with or without a qualifying child). Amended returns Example 13. Amended returns You and your 7-year-old niece, your sister's child, lived with your mother all year. Amended returns You are 25 years old, and your AGI is $9,300. Amended returns Your only income was from a part-time job. Amended returns Your mother's AGI is $15,000. Amended returns Her only income was from her job. Amended returns Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Amended returns 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. Amended returns However, only your mother can treat her as a qualifying child. Amended returns This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Amended returns Special rule for divorced or separated parents (or parents who live apart). Amended returns   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. Amended returns The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of 2013, whether or not they are or were married. Amended returns The child received over half of his or her support for the year from the parents. Amended returns The child is in the custody of one or both parents for more than half of 2013. Amended returns Either of the following statements is true. Amended returns 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. Amended returns 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. Amended returns 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. Amended returns  For details, see chapter 3. Amended returns Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. Amended returns Applying Rule 9 to divorced or separated parents (or parents who live apart). Amended returns   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. Amended returns 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. Amended returns 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. Amended returns Example 1. Amended returns You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Amended returns Your AGI is $10,000. Amended returns Your mother’s AGI is $25,000. Amended returns Your son's father did not live with you or your son. Amended returns Under the special rule for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. Amended returns 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. Amended returns You and your mother did not have any child care expenses or dependent care benefits. Amended returns 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. Amended returns Example 2. Amended returns The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Amended returns Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Amended returns Example 3. Amended returns 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. Amended returns Your mother also claims him as a qualifying child for head of household filing status. Amended returns You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Amended returns The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Amended returns Rule 10. Amended returns You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Amended returns ) if all of the following statements are true. Amended returns You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Amended returns Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). Amended returns 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. Amended returns You lived with that person in the United States for more than half of the year. Amended returns 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). Amended returns For more details about the tests to be a qualifying child, see Rule 8 . Amended returns If you are a qualifying child of another taxpayer, you cannot claim the EIC. Amended returns 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. Amended returns Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Amended returns Example. Amended returns You and your daughter lived with your mother all year. Amended returns You are 22 years old, unmarried, and attended a trade school full time. Amended returns You had a part-time job and earned $5,700. Amended returns You had no other income. Amended returns Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Amended returns She can claim the EIC if she meets all the other requirements. Amended returns Because you are your mother's qualifying child, you cannot claim the EIC. Amended returns This is so even if your mother cannot or does not claim the EIC. Amended returns Child of person not required to file a return. Amended returns   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. Amended returns Example. Amended returns 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. Amended returns As a result, you are not your mother's qualifying child. Amended returns You can claim the EIC if you meet all the other requirements to do so. Amended returns   See Rule 10 in Publication 596 for additional examples. Amended returns Part C. Amended returns Rules If You Do Not Have a Qualifying Child Read this part if you: Do not have a qualifying child, and Have met all the rules in Part A . Amended returns  Part C discusses Rules 11 through 14. Amended returns You must meet all four of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit without a qualifying child. Amended returns If you have a qualifying child, the rules in this part do not apply to you. Amended returns You can claim the credit only if you meet all the rules in Parts A, B, and D. Amended returns See Rule 8 to find out if you have a qualifying child. Amended returns Rule 11. Amended returns 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. Amended returns 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. Amended returns It does not matter which spouse meets the age test, as long as one of the spouses does. Amended returns You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Amended returns 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. Amended returns If neither you nor your spouse meets the age test, you cannot claim the EIC. Amended returns Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Amended returns Death of spouse. Amended returns   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. Amended returns Example 1. Amended returns You are age 28 and unmarried. Amended returns You meet the age test. Amended returns Example 2—spouse meets age test. Amended returns You are married and filing a joint return. Amended returns You are age 23 and your spouse is age 27. Amended returns You meet the age test because your spouse is at least age 25 but under age 65. Amended returns Example 3—spouse dies in 2013. Amended returns You are married and filing a joint return with your spouse who died in August 2013. Amended returns You are age 67. Amended returns Your spouse would have become age 65 in November 2013. Amended returns Because your spouse was under age 65 when she died, you meet the age test. Amended returns Rule 12. Amended returns 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. Amended returns 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. Amended returns If you are not sure whether someone else can claim you (or your spouse, if filing a joint return) as a dependent, read the rules for claiming a dependent in chapter 3. Amended returns If someone else can claim you (or your spouse, if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit. Amended returns Example 1. Amended returns In 2013, you were age 25, single, and living at home with your parents. Amended returns You worked and were not a student. Amended returns You earned $7,500. Amended returns Your parents cannot claim you as a dependent. Amended returns 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. Amended returns You meet this rule. Amended returns You can claim the EIC if you meet all the other requirements. Amended returns Example 2. Amended returns The facts are the same as in Example 1 , except that you earned $2,000. Amended returns Your parents can claim you as a dependent but decide not to. Amended returns You do not meet this rule. Amended returns You cannot claim the credit because your parents could have claimed you as a dependent. Amended returns Joint returns. Amended returns   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Amended returns   However, another person may be able to claim you as a dependent if you and your spouse file a joint return only to get a refund of income tax withheld or estimated tax paid. Amended returns But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Amended returns Example 1. Amended returns You are 26 years old. Amended returns You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Amended returns Neither you nor your wife is required to file a tax return. Amended returns You do not have a child. Amended returns Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. Amended returns Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Amended returns They can claim exemptions for you and your wife if all the other tests to do so are met. Amended returns Example 2. Amended returns The facts are the same as in Example 1 except no taxes were taken out of your pay. Amended returns 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. Amended returns Because claiming the EIC is your reason for filing the return, you are not filing it only to get a refund of income tax withheld or estimated tax paid. Amended returns Your parents cannot claim an exemption for either you or your wife. Amended returns Rule 13. Amended returns You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Amended returns ) if all of the following statements are true. Amended returns You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Amended returns Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). Amended returns You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student (as defined in Rule 8 ), and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Amended returns You lived with that person in the United States for more than half of the year. Amended returns 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). Amended returns For more details about the tests to be a qualifying child, see Rule 8 . Amended returns If you are a qualifying child of another taxpayer, you cannot claim the EIC. Amended returns 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. Amended returns Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Amended returns Example. Amended returns You lived with your mother all year. Amended returns You are age 26, unmarried, and permanently and totally disabled. Amended returns Your only income was from a community center where you went three days a week to answer telephones. Amended returns You earned $5,000 for the year and provided more than half of your own support. Amended returns Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Amended returns She can claim the EIC if she meets all the other requirements. Amended returns Because you are a qualifying child of your mother, you cannot claim the EIC. Amended returns This is so even if your mother cannot or does not claim the EIC. Amended returns Joint returns. Amended returns   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Amended returns   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return for the year only to get a refund of income tax withheld or estimated tax paid. Amended returns But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Amended returns Child of person not required to file a return. Amended returns   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. Amended returns Example. Amended returns You lived all year with your father. Amended returns You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Amended returns You have no other income, no children, and provided more than half of your own support. Amended returns Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Amended returns As a result, you are not your father's qualifying child. Amended returns You can claim the EIC if you meet all the other requirements to do so. Amended returns   See Rule 13 in Publication 596 for additional examples. Amended returns Rule 14. Amended returns 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. Amended returns If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Amended returns United States. Amended returns   This means the 50 states and the District of Columbia. Amended returns It does not include Puerto Rico or U. Amended returns S. Amended returns possessions such as Guam. Amended returns Homeless shelter. Amended returns   Your home can be any location where you regularly live. Amended returns You do not need a traditional home. Amended returns If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Amended returns Military personnel stationed outside the United States. Amended returns   U. Amended returns S. Amended returns military personnel stationed outside the United States on extended active duty (defined in Rule 8 ) are considered to live in the United States during that duty period for purposes of the EIC. Amended returns Part D. Amended returns Figuring and Claiming the EIC Read this part if you have met all the rules in Parts A and B, or all the rules in Parts A and C. Amended returns Part D discusses Rule 15 . Amended returns You must meet this rule, in addition to the rules in Parts A and B , or Parts A and C , to qualify for the earned income credit. Amended returns This part of the chapter also explains how to figure the amount of your credit. Amended returns You have two choices. Amended returns Have the IRS figure the EIC for you. Amended returns If you want to do this, see IRS Will Figure the EIC for You . Amended returns Figure the EIC yourself. Amended returns If you want to do this, see How To Figure the EIC Yourself . Amended returns Rule 15. Amended returns 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. Amended returns Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Amended returns Employee pay is earned income only if it is taxable. Amended returns Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Amended returns But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Amended returns Earned income is explained in detail in Rule 7 . Amended returns Figuring earned income. Amended returns   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. Amended returns   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. Amended returns   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). Amended returns You will then reduce that amount by any amount included on that line and described in the following list: Scholarship or fellowship grants not reported on a Form W-2, Inmate's income, and Pension or annuity from deferred compensation plans. Amended returns Scholarship or fellowship grants not reported on a Form W-2. Amended returns   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. Amended returns Inmate's income. Amended returns   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Amended returns This includes amounts received for work performed while in a work release program or while in a halfway house. Amended returns 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). Amended returns Pension or annuity from deferred compensation plans. Amended returns   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. Amended returns 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). Amended returns This amount may be reported in box 11 of your Form W-2. Amended returns If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Amended returns Clergy. Amended returns   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result in the first space of the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b. Amended returns Put “Clergy” on the dotted line next to line 64a (Form 1040). Amended returns Church employees. Amended returns    A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Amended returns If you received wages as a