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Amending 2010 Tax Return

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Amending 2010 Tax Return

Amending 2010 tax return 36. Amending 2010 tax return   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. Amending 2010 tax return Rules for EveryoneRule 1. Amending 2010 tax return Your AGI Must Be Less Than: Rule 2. Amending 2010 tax return You Must Have a Valid Social Security Number (SSN) Rule 3. Amending 2010 tax return Your Filing Status Cannot Be Married Filing Separately Rule 4. Amending 2010 tax return You Must Be a U. Amending 2010 tax return S. Amending 2010 tax return Citizen or Resident Alien All Year Rule 5. Amending 2010 tax return You Cannot File Form 2555 or Form 2555-EZ Rule 6. Amending 2010 tax return Your Investment Income Must Be $3,300 or Less Rule 7. Amending 2010 tax return You Must Have Earned Income Part B. Amending 2010 tax return Rules If You Have a Qualifying ChildRule 8. Amending 2010 tax return Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Amending 2010 tax return Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Amending 2010 tax return You Cannot Be a Qualifying Child of Another Taxpayer Part C. Amending 2010 tax return Rules If You Do Not Have a Qualifying ChildRule 11. Amending 2010 tax return You Must Be at Least Age 25 but Under Age 65 Rule 12. Amending 2010 tax return You Cannot Be the Dependent of Another Person Rule 13. Amending 2010 tax return You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Amending 2010 tax return You Must Have Lived in the United States More Than Half of the Year Part D. Amending 2010 tax return Figuring and Claiming the EICRule 15. Amending 2010 tax return Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Amending 2010 tax return John and Janet Smith (Form 1040A) Example 2. Amending 2010 tax return Kelly Green (Form 1040EZ) What's New Earned income amount is more. Amending 2010 tax return  The maximum amount of income you can earn and still get the credit has increased. Amending 2010 tax return 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). Amending 2010 tax return Your adjusted gross income also must be less than the amount in the above list that applies to you. Amending 2010 tax return For details, see Rules 1 and 15. Amending 2010 tax return Investment income amount is more. Amending 2010 tax return  The maximum amount of investment income you can have and still get the credit has increased to $3,300. Amending 2010 tax return See Rule 6. Amending 2010 tax return Reminders Increased EIC on certain joint returns. Amending 2010 tax return  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Amending 2010 tax return As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Amending 2010 tax return 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. Amending 2010 tax return Online help. Amending 2010 tax return  You can use the EITC Assistant at www. Amending 2010 tax return irs. Amending 2010 tax return gov/eitc to find out if you are eligible for the credit. Amending 2010 tax return The EITC Assistant is available in English and Spanish. Amending 2010 tax return EIC questioned by IRS. Amending 2010 tax return  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Amending 2010 tax return We will tell you what documents to send us. Amending 2010 tax return These may include: birth certificates, school records, medical records, etc. Amending 2010 tax return The process of establishing your eligibility will delay your refund. Amending 2010 tax return Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. Amending 2010 tax return A tax credit usually means more money in your pocket. Amending 2010 tax return It reduces the amount of tax you owe. Amending 2010 tax return The EIC may also give you a refund. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return Or, if you prefer, you can let the IRS figure the credit for you. Amending 2010 tax return How will this chapter help you?   This chapter will explain the following. Amending 2010 tax return The rules you must meet to qualify for the EIC. Amending 2010 tax return How to figure the EIC. Amending 2010 tax return 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 . Amending 2010 tax return 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 . Amending 2010 tax return There is one final rule you must meet in Part D, Figuring and Claiming the EIC . Amending 2010 tax return You qualify for the credit if you meet all the rules in each part that applies to you. Amending 2010 tax return If you have a qualifying child, the rules in Parts A, B, and D apply to you. Amending 2010 tax return If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Amending 2010 tax return Table 36-1, Earned Income Credit in a Nutshell. Amending 2010 tax return   Use Table 36–1 as a guide to Parts A, B, C, and D. Amending 2010 tax return The table is a summary of all the rules in each part. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return You must also qualify to claim the EIC by meeting all the rules described in this chapter. Amending 2010 tax return 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. Amending 2010 tax return For example, if your arithmetic is incorrect, the IRS can correct it. Amending 2010 tax return If you do not provide a correct social security number, the IRS can deny the EIC. Amending 2010 tax return These kinds of errors are called math or clerical errors. Amending 2010 tax return 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. Amending 2010 tax return If your error was due to fraud, then you cannot claim the EIC for the next 10 years. Amending 2010 tax return More information. Amending 2010 tax return   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. Amending 2010 tax return Part A. Amending 2010 tax return Rules for Everyone This part of the chapter discusses Rules 1 through 7. Amending 2010 tax return You must meet all seven rules to qualify for the earned income credit. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return Rule 1. Amending 2010 tax return 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. Amending 2010 tax return Adjusted gross income (AGI). Amending 2010 tax return   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). Amending 2010 tax return If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Amending 2010 tax return Example. Amending 2010 tax return Your AGI is $38,550, you are single, and you have one qualifying child. Amending 2010 tax return You cannot claim the EIC because your AGI is not less than $37,870. Amending 2010 tax return 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. Amending 2010 tax return Community property. Amending 2010 tax return   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. Amending 2010 tax return This is different from the community property rules that apply under Rule 7 . Amending 2010 tax return Rule 2. Amending 2010 tax return 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). Amending 2010 tax return Any qualifying child listed on Schedule EIC also must have a valid SSN. Amending 2010 tax return (See Rule 8 if you have a qualifying child. Amending 2010 tax return ) 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. Amending 2010 tax return An example of a federally funded benefit is Medicaid. Amending 2010 tax return 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. Amending 2010 tax return S. Amending 2010 tax return citizen or permanent resident, ask the SSA for a new social security card without the legend. Amending 2010 tax return U. Amending 2010 tax return S. Amending 2010 tax return citizen. Amending 2010 tax return   If you were a U. Amending 2010 tax return S. Amending 2010 tax return citizen when you received your SSN, you have a valid SSN. Amending 2010 tax return Valid for work only with INS or DHS authorization. Amending 2010 tax return   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. Amending 2010 tax return SSN missing or incorrect. Amending 2010 tax return   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Amending 2010 tax return Other taxpayer identification number. Amending 2010 tax return   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). Amending 2010 tax return ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Amending 2010 tax return No SSN. Amending 2010 tax return   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). Amending 2010 tax return You cannot claim the EIC. Amending 2010 tax return Getting an SSN. Amending 2010 tax return   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. Amending 2010 tax return You can get Form SS-5 online at www. Amending 2010 tax return socialsecurity. Amending 2010 tax return gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Amending 2010 tax return Filing deadline approaching and still no SSN. Amending 2010 tax return   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Amending 2010 tax return Request an automatic 6-month extension of time to file your return. Amending 2010 tax return You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Amending 2010 tax return S. Amending 2010 tax return Individual Income Tax Return. Amending 2010 tax return For more information, see chapter 1 . Amending 2010 tax return File the return on time without claiming the EIC. Amending 2010 tax return After receiving the SSN, file an amended return (Form 1040X, Amended U. Amending 2010 tax return S. Amending 2010 tax return Individual Income Tax Return) claiming the EIC. Amending 2010 tax return Attach a filled-in Schedule EIC if you have a qualifying child. Amending 2010 tax return Table 36-1. Amending 2010 tax return Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Amending 2010 tax return Second, you must meet all the rules in one of these columns, whichever applies. Amending 2010 tax return Third, you must meet the rule in this column. Amending 2010 tax return Part A. Amending 2010 tax return  Rules for Everyone Part B. Amending 2010 tax return  Rules If You Have a Qualifying Child Part C. Amending 2010 tax return  Rules If You Do Not Have a Qualifying Child Part D. Amending 2010 tax return  Figuring and Claiming the EIC 1. Amending 2010 tax return 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. Amending 2010 tax return 2. Amending 2010 tax return You must have a valid social security number. Amending 2010 tax return  3. Amending 2010 tax return Your filing status cannot be “Married filing separately. Amending 2010 tax return ” 4. Amending 2010 tax return You must be a U. Amending 2010 tax return S. Amending 2010 tax return citizen or resident alien all year. Amending 2010 tax return  5. Amending 2010 tax return You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Amending 2010 tax return  6. Amending 2010 tax return Your investment income must be $3,300 or less. Amending 2010 tax return  7. Amending 2010 tax return You must have earned income. Amending 2010 tax return 8. Amending 2010 tax return Your child must meet the relationship, age, residency, and joint return tests. Amending 2010 tax return  9. Amending 2010 tax return Your qualifying child cannot be used by more than one person to claim the EIC. Amending 2010 tax return  10. Amending 2010 tax return You cannot be a qualifying child of another person. Amending 2010 tax return 11. Amending 2010 tax return You must be at least age 25 but under age 65. Amending 2010 tax return  12. Amending 2010 tax return You cannot be the dependent of another person. Amending 2010 tax return  13. Amending 2010 tax return You cannot be a qualifying child of another person. Amending 2010 tax return  14. Amending 2010 tax return You must have lived in the United States more than half of the year. Amending 2010 tax return 15. Amending 2010 tax return 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. Amending 2010 tax return Rule 3. Amending 2010 tax return Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. Amending 2010 tax return Your filing status cannot be “Married filing separately. Amending 2010 tax return ” Spouse did not live with you. Amending 2010 tax return   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. Amending 2010 tax return In that case, you may be able to claim the EIC. Amending 2010 tax return For detailed information about filing as head of household, see chapter 2 . Amending 2010 tax return Rule 4. Amending 2010 tax return You Must Be a U. Amending 2010 tax return S. Amending 2010 tax return 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. Amending 2010 tax return You can use that filing status only if one spouse is a U. Amending 2010 tax return S. Amending 2010 tax return citizen or resident alien and you choose to treat the nonresident spouse as a U. Amending 2010 tax return S. Amending 2010 tax return resident. Amending 2010 tax return If you make this choice, you and your spouse are taxed on your worldwide income. Amending 2010 tax return 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). Amending 2010 tax return If you need more information on making this choice, get Publication 519, U. Amending 2010 tax return S. Amending 2010 tax return Tax Guide for Aliens. Amending 2010 tax return Rule 5. Amending 2010 tax return 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. Amending 2010 tax return You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. Amending 2010 tax return U. Amending 2010 tax return S. Amending 2010 tax return possessions are not foreign countries. Amending 2010 tax return See Publication 54, Tax Guide for U. Amending 2010 tax return S. Amending 2010 tax return Citizens and Resident Aliens Abroad, for more detailed information. Amending 2010 tax return Rule 6. Amending 2010 tax return 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. Amending 2010 tax return If your investment income is more than $3,300, you cannot claim the credit. Amending 2010 tax return For most people, investment income is the total of the following amounts. Amending 2010 tax return Taxable interest (line 8a of Form 1040 or 1040A). Amending 2010 tax return Tax-exempt interest (line 8b of Form 1040 or 1040A). Amending 2010 tax return Dividend income (line 9a of Form 1040 or 1040A). Amending 2010 tax return Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return Rule 7. Amending 2010 tax return You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. Amending 2010 tax return If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Amending 2010 tax return If you are an employee, earned income includes all the taxable income you get from your employer. Amending 2010 tax return 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. Amending 2010 tax return Earned Income Earned income includes all of the following types of income. Amending 2010 tax return Wages, salaries, tips, and other taxable employee pay. Amending 2010 tax return Employee pay is earned income only if it is taxable. Amending 2010 tax return Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Amending 2010 tax return But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. Amending 2010 tax return Net earnings from self-employment. Amending 2010 tax return Gross income received as a statutory employee. Amending 2010 tax return Wages, salaries, and tips. Amending 2010 tax return   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Amending 2010 tax return You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Amending 2010 tax return Nontaxable combat pay election. Amending 2010 tax return   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Amending 2010 tax return Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Amending 2010 tax return Figure the credit with and without your nontaxable combat pay before making the election. Amending 2010 tax return   If you make the election, you must include in earned income all nontaxable combat pay you received. Amending 2010 tax return If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Amending 2010 tax return In other words, if one of you makes the election, the other one can also make it but does not have to. Amending 2010 tax return   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. Amending 2010 tax return ” Self-employed persons and statutory employees. Amending 2010 tax return   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. Amending 2010 tax return 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. Amending 2010 tax return Each approved form exempts certain income from social security taxes. Amending 2010 tax return Each form is discussed here in terms of what is or is not earned income for the EIC. Amending 2010 tax return Form 4361. Amending 2010 tax return   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Amending 2010 tax return This includes wages, salaries, tips, and other taxable employee compensation. Amending 2010 tax return A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Amending 2010 tax return Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Amending 2010 tax return Examples include fees for performing marriages and honoraria for delivering speeches. Amending 2010 tax return Form 4029. Amending 2010 tax return   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Amending 2010 tax return However, amounts you received as a self-employed individual do not count as earned income. Amending 2010 tax return Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Amending 2010 tax return 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. Amending 2010 tax return Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Amending 2010 tax return You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Amending 2010 tax return Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Amending 2010 tax return Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). Amending 2010 tax return Disability insurance payments. Amending 2010 tax return   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Amending 2010 tax return It does not matter whether you have reached minimum retirement age. Amending 2010 tax return If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Amending 2010 tax return ” 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. Amending 2010 tax return Do not include any of these items in your earned income. Amending 2010 tax return Earnings while an inmate. Amending 2010 tax return   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Amending 2010 tax return This includes amounts for work performed while in a work release program or while in a halfway house. Amending 2010 tax return Workfare payments. Amending 2010 tax return   Nontaxable workfare payments are not earned income for the EIC. Amending 2010 tax return 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. Amending 2010 tax return Community property. Amending 2010 tax return   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. Amending 2010 tax return That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Amending 2010 tax return 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. Amending 2010 tax return Nevada, Washington, and California domestic partners. Amending 2010 tax return   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Amending 2010 tax return Your earned income for the EIC does not include any amount earned by your partner. Amending 2010 tax return Your earned income includes the entire amount you earned. Amending 2010 tax return For details, see Publication 555. Amending 2010 tax return Conservation Reserve Program (CRP) payments. Amending 2010 tax return   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. Amending 2010 tax return Nontaxable military pay. Amending 2010 tax return   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Amending 2010 tax return Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Amending 2010 tax return See Publication 3, Armed Forces' Tax Guide, for more information. Amending 2010 tax return    Combat pay. Amending 2010 tax return You can elect to include your nontaxable combat pay in earned income for the EIC. Amending 2010 tax return See Nontaxable combat pay election, earlier. Amending 2010 tax return Part B. Amending 2010 tax return 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. Amending 2010 tax return Part B discusses Rules 8 through 10. Amending 2010 tax return 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. Amending 2010 tax return You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Amending 2010 tax return (You cannot file Form 1040EZ. Amending 2010 tax return ) You also must complete Schedule EIC and attach it to your return. Amending 2010 tax return If you meet all the rules in Part A and this part, read Part D to find out what to do next. Amending 2010 tax return If you do not meet Rule 8, you do not have a qualifying child. Amending 2010 tax return Read Part C to find out if you can get the earned income credit without a qualifying child. Amending 2010 tax return Rule 8. Amending 2010 tax return Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. Amending 2010 tax return The four tests are: Relationship, Age, Residency, and Joint return. Amending 2010 tax return The four tests are illustrated in Figure 36–1. Amending 2010 tax return The paragraphs that follow contain more information about each test. Amending 2010 tax return 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). Amending 2010 tax return The following definitions clarify the relationship test. Amending 2010 tax return Adopted child. Amending 2010 tax return   An adopted child is always treated as your own child. Amending 2010 tax return The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Amending 2010 tax return Foster child. Amending 2010 tax return   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. Amending 2010 tax return An authorized placement agency includes a state or local government agency. Amending 2010 tax return It also includes a tax-exempt organization licensed by a state. Amending 2010 tax return In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Amending 2010 tax return Example. Amending 2010 tax return 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. Amending 2010 tax return Debbie is your foster child. Amending 2010 tax return 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. Amending 2010 tax return    The following examples and definitions clarify the age test. Amending 2010 tax return Example 1—child not under age 19. Amending 2010 tax return Your son turned 19 on December 10. Amending 2010 tax return 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. Amending 2010 tax return Example 2—child not younger than you or your spouse. Amending 2010 tax return Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Amending 2010 tax return He is not disabled. Amending 2010 tax return Both you and your spouse are 21 years old and you file a joint return. Amending 2010 tax return Your brother is not your qualifying child because he is not younger than you or your spouse. Amending 2010 tax return Example 3—child younger than your spouse but not younger than you. Amending 2010 tax return The facts are the same as in Example 2 except that your spouse is 25 years old. Amending 2010 tax return Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. Amending 2010 tax return Student defined. Amending 2010 tax return   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. Amending 2010 tax return The 5 calendar months need not be consecutive. Amending 2010 tax return   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. Amending 2010 tax return School defined. Amending 2010 tax return   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Amending 2010 tax return However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. Amending 2010 tax return Vocational high school students. Amending 2010 tax return   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. Amending 2010 tax return Permanently and totally disabled. Amending 2010 tax return   Your child is permanently and totally disabled if both of the following apply. Amending 2010 tax return He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Amending 2010 tax return A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Amending 2010 tax return Residency Test Your child must have lived with you in the United States for more than half of 2013. Amending 2010 tax return The following definitions clarify the residency test. Amending 2010 tax return United States. Amending 2010 tax return   This means the 50 states and the District of Columbia. Amending 2010 tax return It does not include Puerto Rico or U. Amending 2010 tax return S. Amending 2010 tax return possessions such as Guam. Amending 2010 tax return Homeless shelter. Amending 2010 tax return   Your home can be any location where you regularly live. Amending 2010 tax return You do not need a traditional home. Amending 2010 tax return 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. Amending 2010 tax return Military personnel stationed outside the United States. Amending 2010 tax return    U. Amending 2010 tax return S. Amending 2010 tax return 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. Amending 2010 tax return Figure 36-1. Amending 2010 tax return Tests for Qualifying Child Please click here for the text description of the image. Amending 2010 tax return Qualifying child Extended active duty. Amending 2010 tax return   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Amending 2010 tax return 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. Amending 2010 tax return Birth or death of a child. Amending 2010 tax return   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. Amending 2010 tax return Temporary absences. Amending 2010 tax return   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. Amending 2010 tax return Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Amending 2010 tax return Kidnapped child. Amending 2010 tax return    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. Amending 2010 tax return 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. Amending 2010 tax return This treatment applies for all years until the child is returned. Amending 2010 tax return 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. Amending 2010 tax return   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Amending 2010 tax return Joint Return Test To meet this test, the child cannot file a joint return for the year. Amending 2010 tax return Exception. Amending 2010 tax return   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. Amending 2010 tax return Example 1—child files joint return. Amending 2010 tax return You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Amending 2010 tax return He earned $25,000 for the year. Amending 2010 tax return The couple files a joint return. Amending 2010 tax return Because your daughter and her husband filed a joint return, she is not your qualifying child. Amending 2010 tax return Example 2—child files joint return only to claim a refund of withheld tax. Amending 2010 tax return Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Amending 2010 tax return They do not have a child. Amending 2010 tax return Neither is required to file a tax return. Amending 2010 tax return Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. Amending 2010 tax return The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Amending 2010 tax return Example 3—child files joint return to claim American opportunity credit. Amending 2010 tax return The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return The exception to the joint return test does not apply, so your son is not your qualifying child. Amending 2010 tax return Married child. Amending 2010 tax return   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. Amending 2010 tax return Social security number. Amending 2010 tax return   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. Amending 2010 tax return 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. Amending 2010 tax return   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. Amending 2010 tax return For more information about SSNs, see Rule 2 . Amending 2010 tax return Rule 9. Amending 2010 tax return 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. Amending 2010 tax return However, only one of these persons can actually treat the child as a qualifying child. Amending 2010 tax return 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). Amending 2010 tax return The exemption for the child. Amending 2010 tax return The child tax credit. Amending 2010 tax return Head of household filing status. Amending 2010 tax return The credit for child and dependent care expenses. Amending 2010 tax return The exclusion for dependent care benefits. Amending 2010 tax return The EIC. Amending 2010 tax return The other person cannot take any of these benefits based on this qualifying child. Amending 2010 tax return In other words, you and the other person cannot agree to divide these tax benefits between you. Amending 2010 tax return The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Amending 2010 tax return The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Amending 2010 tax return However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Amending 2010 tax return Tiebreaker rules. Amending 2010 tax return   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. Amending 2010 tax return If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return See Example 8 . Amending 2010 tax return   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. Amending 2010 tax return See Examples 1 through 13 . Amending 2010 tax return   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. Amending 2010 tax return If the other person cannot claim the EIC. Amending 2010 tax return   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. Amending 2010 tax return See Examples 6 and 7 . Amending 2010 tax return 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. Amending 2010 tax return Examples. Amending 2010 tax return The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Amending 2010 tax return Example 1. Amending 2010 tax return You and your 2-year-old son Jimmy lived with your mother all year. Amending 2010 tax return You are 25 years old, unmarried, and your AGI is $9,000. Amending 2010 tax return Your only income was $9,000 from a part-time job. Amending 2010 tax return Your mother's only income was $20,000 from her job, and her AGI is $20,000. Amending 2010 tax return Jimmy's father did not live with you or Jimmy. Amending 2010 tax return The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Amending 2010 tax return 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. Amending 2010 tax return 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). Amending 2010 tax return He is not a qualifying child of anyone else, including his father. Amending 2010 tax return 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). Amending 2010 tax return Example 2. Amending 2010 tax return The facts are the same as in Example 1 except your AGI is $25,000. Amending 2010 tax return Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Amending 2010 tax return Only you can claim him. Amending 2010 tax return Example 3. Amending 2010 tax return The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return Example 4. Amending 2010 tax return 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. Amending 2010 tax return Only one of you can claim each child. Amending 2010 tax return However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Amending 2010 tax return For example, if you claim one child, your mother can claim the other two. Amending 2010 tax return Example 5. Amending 2010 tax return The facts are the same as in Example 1 except that you are only 18 years old. Amending 2010 tax return This means you are a qualifying child of your mother. Amending 2010 tax return Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. Amending 2010 tax return Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Amending 2010 tax return 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. Amending 2010 tax return Example 6. Amending 2010 tax return The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Amending 2010 tax return Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Amending 2010 tax return Example 7. Amending 2010 tax return The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Amending 2010 tax return Your earned income is too high for you to claim the EIC. Amending 2010 tax return But your mother cannot claim the EIC either, because her AGI is not higher than yours. Amending 2010 tax return Example 8. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return In other words, each parent's AGI can be treated as $15,000. Amending 2010 tax return Example 9. Amending 2010 tax return You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. Amending 2010 tax return In August and September, Joey lived with you. Amending 2010 tax return For the rest of the year, Joey lived with your husband, who is Joey's father. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return You and your husband will file separate returns. Amending 2010 tax return Your husband agrees to let you treat Joey as a qualifying child. Amending 2010 tax return 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. Amending 2010 tax return However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Amending 2010 tax return See Rule 3 . Amending 2010 tax return Example 10. Amending 2010 tax return The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Amending 2010 tax return In this case, only your husband will be allowed to treat Joey as a qualifying child. Amending 2010 tax return This is because, during 2013, the boy lived with him longer than with you. Amending 2010 tax return You cannot claim the EIC (either with or without a qualifying child). Amending 2010 tax return 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. Amending 2010 tax return See Rule 3 . Amending 2010 tax return Example 11. Amending 2010 tax return You, your 5-year-old son and your son's father lived together all year. Amending 2010 tax return You and your son's father are not married. Amending 2010 tax return 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. Amending 2010 tax return Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Amending 2010 tax return Neither of you had any other income. Amending 2010 tax return Your son's father agrees to let you treat the child as a qualifying child. Amending 2010 tax return 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. Amending 2010 tax return Example 12. Amending 2010 tax return 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. Amending 2010 tax return In this case, only your son's father will be allowed to treat your son as a qualifying child. Amending 2010 tax return This is because his AGI, $14,000, is more than your AGI, $12,000. Amending 2010 tax return You cannot claim the EIC (either with or without a qualifying child). Amending 2010 tax return Example 13. Amending 2010 tax return You and your 7-year-old niece, your sister's child, lived with your mother all year. Amending 2010 tax return You are 25 years old, and your AGI is $9,300. Amending 2010 tax return Your only income was from a part-time job. Amending 2010 tax return Your mother's AGI is $15,000. Amending 2010 tax return Her only income was from her job. Amending 2010 tax return Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Amending 2010 tax return 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. Amending 2010 tax return However, only your mother can treat her as a qualifying child. Amending 2010 tax return This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Amending 2010 tax return Special rule for divorced or separated parents (or parents who live apart). Amending 2010 tax return   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. Amending 2010 tax return 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. Amending 2010 tax return The child received over half of his or her support for the year from the parents. Amending 2010 tax return The child is in the custody of one or both parents for more than half of 2013. Amending 2010 tax return Either of the following statements is true. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return  For details, see chapter 3. Amending 2010 tax return Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. Amending 2010 tax return Applying Rule 9 to divorced or separated parents (or parents who live apart). Amending 2010 tax return   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. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return Example 1. Amending 2010 tax return You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Amending 2010 tax return Your AGI is $10,000. Amending 2010 tax return Your mother’s AGI is $25,000. Amending 2010 tax return Your son's father did not live with you or your son. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return You and your mother did not have any child care expenses or dependent care benefits. Amending 2010 tax return 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. Amending 2010 tax return Example 2. Amending 2010 tax return The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Amending 2010 tax return Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Amending 2010 tax return Example 3. Amending 2010 tax return 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. Amending 2010 tax return Your mother also claims him as a qualifying child for head of household filing status. Amending 2010 tax return You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Amending 2010 tax return The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Amending 2010 tax return Rule 10. Amending 2010 tax return You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Amending 2010 tax return ) if all of the following statements are true. Amending 2010 tax return You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Amending 2010 tax return Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). Amending 2010 tax return 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. Amending 2010 tax return You lived with that person in the United States for more than half of the year. Amending 2010 tax return 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). Amending 2010 tax return For more details about the tests to be a qualifying child, see Rule 8 . Amending 2010 tax return If you are a qualifying child of another taxpayer, you cannot claim the EIC. Amending 2010 tax return 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. Amending 2010 tax return Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Amending 2010 tax return Example. Amending 2010 tax return You and your daughter lived with your mother all year. Amending 2010 tax return You are 22 years old, unmarried, and attended a trade school full time. Amending 2010 tax return You had a part-time job and earned $5,700. Amending 2010 tax return You had no other income. Amending 2010 tax return Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Amending 2010 tax return She can claim the EIC if she meets all the other requirements. Amending 2010 tax return Because you are your mother's qualifying child, you cannot claim the EIC. Amending 2010 tax return This is so even if your mother cannot or does not claim the EIC. Amending 2010 tax return Child of person not required to file a return. Amending 2010 tax return   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. Amending 2010 tax return Example. Amending 2010 tax return 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. Amending 2010 tax return As a result, you are not your mother's qualifying child. Amending 2010 tax return You can claim the EIC if you meet all the other requirements to do so. Amending 2010 tax return   See Rule 10 in Publication 596 for additional examples. Amending 2010 tax return Part C. Amending 2010 tax return 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 . Amending 2010 tax return  Part C discusses Rules 11 through 14. Amending 2010 tax return 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. Amending 2010 tax return If you have a qualifying child, the rules in this part do not apply to you. Amending 2010 tax return You can claim the credit only if you meet all the rules in Parts A, B, and D. Amending 2010 tax return See Rule 8 to find out if you have a qualifying child. Amending 2010 tax return Rule 11. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return It does not matter which spouse meets the age test, as long as one of the spouses does. Amending 2010 tax return You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Amending 2010 tax return 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. Amending 2010 tax return If neither you nor your spouse meets the age test, you cannot claim the EIC. Amending 2010 tax return Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Amending 2010 tax return Death of spouse. Amending 2010 tax return   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. Amending 2010 tax return Example 1. Amending 2010 tax return You are age 28 and unmarried. Amending 2010 tax return You meet the age test. Amending 2010 tax return Example 2—spouse meets age test. Amending 2010 tax return You are married and filing a joint return. Amending 2010 tax return You are age 23 and your spouse is age 27. Amending 2010 tax return You meet the age test because your spouse is at least age 25 but under age 65. Amending 2010 tax return Example 3—spouse dies in 2013. Amending 2010 tax return You are married and filing a joint return with your spouse who died in August 2013. Amending 2010 tax return You are age 67. Amending 2010 tax return Your spouse would have become age 65 in November 2013. Amending 2010 tax return Because your spouse was under age 65 when she died, you meet the age test. Amending 2010 tax return Rule 12. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return Example 1. Amending 2010 tax return In 2013, you were age 25, single, and living at home with your parents. Amending 2010 tax return You worked and were not a student. Amending 2010 tax return You earned $7,500. Amending 2010 tax return Your parents cannot claim you as a dependent. Amending 2010 tax return 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. Amending 2010 tax return You meet this rule. Amending 2010 tax return You can claim the EIC if you meet all the other requirements. Amending 2010 tax return Example 2. Amending 2010 tax return The facts are the same as in Example 1 , except that you earned $2,000. Amending 2010 tax return Your parents can claim you as a dependent but decide not to. Amending 2010 tax return You do not meet this rule. Amending 2010 tax return You cannot claim the credit because your parents could have claimed you as a dependent. Amending 2010 tax return Joint returns. Amending 2010 tax return   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Amending 2010 tax return   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. Amending 2010 tax return But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Amending 2010 tax return Example 1. Amending 2010 tax return You are 26 years old. Amending 2010 tax return You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Amending 2010 tax return Neither you nor your wife is required to file a tax return. Amending 2010 tax return You do not have a child. Amending 2010 tax return Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. Amending 2010 tax return Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Amending 2010 tax return They can claim exemptions for you and your wife if all the other tests to do so are met. Amending 2010 tax return Example 2. Amending 2010 tax return The facts are the same as in Example 1 except no taxes were taken out of your pay. Amending 2010 tax return 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. Amending 2010 tax return 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. Amending 2010 tax return Your parents cannot claim an exemption for either you or your wife. Amending 2010 tax return Rule 13. Amending 2010 tax return You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Amending 2010 tax return ) if all of the following statements are true. Amending 2010 tax return You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Amending 2010 tax return Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). Amending 2010 tax return 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. Amending 2010 tax return You lived with that person in the United States for more than half of the year. Amending 2010 tax return 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). Amending 2010 tax return For more details about the tests to be a qualifying child, see Rule 8 . Amending 2010 tax return If you are a qualifying child of another taxpayer, you cannot claim the EIC. Amending 2010 tax return 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. Amending 2010 tax return Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Amending 2010 tax return Example. Amending 2010 tax return You lived with your mother all year. Amending 2010 tax return You are age 26, unmarried, and permanently and totally disabled. Amending 2010 tax return Your only income was from a community center where you went three days a week to answer telephones. Amending 2010 tax return You earned $5,000 for the year and provided more than half of your own support. Amending 2010 tax return Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Amending 2010 tax return She can claim the EIC if she meets all the other requirements. Amending 2010 tax return Because you are a qualifying child of your mother, you cannot claim the EIC. Amending 2010 tax return This is so even if your mother cannot or does not claim the EIC. Amending 2010 tax return Joint returns. Amending 2010 tax return   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Amending 2010 tax return   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. Amending 2010 tax return But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Amending 2010 tax return Child of person not required to file a return. Amending 2010 tax return   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. Amending 2010 tax return Example. Amending 2010 tax return You lived all year with your father. Amending 2010 tax return You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Amending 2010 tax return You have no other income, no children, and provided more than half of your own support. Amending 2010 tax return Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Amending 2010 tax return As a result, you are not your father's qualifying child. Amending 2010 tax return You can claim the EIC if you meet all the other requirements to do so. Amending 2010 tax return   See Rule 13 in Publication 596 for additional examples. Amending 2010 tax return Rule 14. Amending 2010 tax return 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. Amending 2010 tax return If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Amending 2010 tax return United States. Amending 2010 tax return   This means the 50 states and the District of Columbia. Amending 2010 tax return It does not include Puerto Rico or U. Amending 2010 tax return S. Amending 2010 tax return possessions such as Guam. Amending 2010 tax return Homeless shelter. Amending 2010 tax return   Your home can be any location where you regularly live. Amending 2010 tax return You do not need a traditional home. Amending 2010 tax return If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Amending 2010 tax return Military personnel stationed outside the United States. Amending 2010 tax return   U. Amending 2010 tax return S. Amending 2010 tax return 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. Amending 2010 tax return Part D. Amending 2010 tax return 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. Amending 2010 tax return Part D discusses Rule 15 . Amending 2010 tax return 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. Amending 2010 tax return This part of the chapter also explains how to figure the amount of your credit. Amending 2010 tax return You have two choices. Amending 2010 tax return Have the IRS figure the EIC for you. Amending 2010 tax return If you want to do this, see IRS Will Figure the EIC for You . Amending 2010 tax return Figure the EIC yourself. Amending 2010 tax return If you want to do this, see How To Figure the EIC Yourself . Amending 2010 tax return Rule 15. Amending 2010 tax return 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. Amending 2010 tax return Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Amending 2010 tax return Employee pay is earned income only if it is taxable. Amending 2010 tax return Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Amending 2010 tax return But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Amending 2010 tax return Earned income is explained in detail in Rule 7 . Amending 2010 tax return Figuring earned income. Amending 2010 tax return   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. Amending 2010 tax return   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. Amending 2010 tax return   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). Amending 2010 tax return 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. Amending 2010 tax return Scholarship or fellowship grants not reported on a Form W-2. Amending 2010 tax return   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. Amending 2010 tax return Inmate's income. Amending 2010 tax return   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Amending 2010 tax return This includes amounts received for work performed while in a work release program or while in a halfway house. Amending 2010 tax return 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). Amending 2010 tax return Pension or annuity from deferred compensation plans. Amending 2010 tax return   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. Amending 2010 tax return 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). Amending 2010 tax return This amount may be reported in box 11 of your Form W-2. Amending 2010 tax return If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Amending 2010 tax return Clergy. Amending 2010 tax return   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. Amending 2010 tax return Put “Clergy” on the dotted line next to line 64a (Form 1040). Amending 2010 tax return Church employees. Amending 2010 tax return    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. Amending 2010 tax return If you received wages as a
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The Amending 2010 Tax Return

Amending 2010 tax return 3. Amending 2010 tax return   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. Amending 2010 tax return Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Amending 2010 tax return Also take credit for the estimated tax you paid for 2013. Amending 2010 tax return These credits are subtracted from your total tax. Amending 2010 tax return Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Amending 2010 tax return If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. Amending 2010 tax return Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. Amending 2010 tax return Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. Amending 2010 tax return Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Amending 2010 tax return Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Amending 2010 tax return You should receive a separate Form W-2 from each employer you worked for. Amending 2010 tax return If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Amending 2010 tax return However, your employer must provide or send it to you by January 31, 2014. Amending 2010 tax return If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Amending 2010 tax return If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. Amending 2010 tax return If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Amending 2010 tax return The phone number for the IRS is listed in chapter 5. Amending 2010 tax return You will be asked for the following information. Amending 2010 tax return Your name, address, city and state, zip code, and social security number. Amending 2010 tax return Your employer's name, address, city, state, zip code, and the employer's identification number (if known). Amending 2010 tax return An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. Amending 2010 tax return The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. Amending 2010 tax return Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Amending 2010 tax return Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. Amending 2010 tax return In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Amending 2010 tax return Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. Amending 2010 tax return If you file a paper tax return, attach Copy B of Form W-2 to your return. Amending 2010 tax return Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Amending 2010 tax return If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Amending 2010 tax return Report the amounts you won on line 21 of Form 1040. Amending 2010 tax return Take credit for the tax withheld on line 62 of Form 1040. Amending 2010 tax return If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Amending 2010 tax return Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. Amending 2010 tax return However, you cannot deduct more than the gambling winnings you report on Form 1040. Amending 2010 tax return File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. Amending 2010 tax return The 1099 Series Most forms in the 1099 series are not filed with your return. Amending 2010 tax return In general, these forms should be furnished to you by January 31, 2014. Amending 2010 tax return Unless instructed to file any of these forms with your return, keep them for your records. Amending 2010 tax return There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Amending 2010 tax return ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. Amending 2010 tax return If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Amending 2010 tax return See the instructions to these forms for details. Amending 2010 tax return Reporting your withholding. Amending 2010 tax return   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. Amending 2010 tax return Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Amending 2010 tax return Form 1099-R. Amending 2010 tax return   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. Amending 2010 tax return Do not attach any other Form 1099. Amending 2010 tax return Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. Amending 2010 tax return Call the telephone number or write to the address given for the payer on the form. Amending 2010 tax return The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Amending 2010 tax return A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Amending 2010 tax return In certain situations, you will receive two forms in place of the original incorrect form. Amending 2010 tax return This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Amending 2010 tax return One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Amending 2010 tax return This form will have an “X” in the “CORRECTED” box at the top of the form. Amending 2010 tax return The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Amending 2010 tax return Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Amending 2010 tax return S. Amending 2010 tax return Individual Income Tax Return. Amending 2010 tax return Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Amending 2010 tax return Do not include any amount withheld from your spouse's income. Amending 2010 tax return However, different rules may apply if you live in a community property state. Amending 2010 tax return Community property states. Amending 2010 tax return   The following are community property states. Amending 2010 tax return Arizona. Amending 2010 tax return California. Amending 2010 tax return Idaho. Amending 2010 tax return Louisiana. Amending 2010 tax return Nevada. Amending 2010 tax return New Mexico. Amending 2010 tax return Texas. Amending 2010 tax return Washington. Amending 2010 tax return Wisconsin. Amending 2010 tax return Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. Amending 2010 tax return If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. Amending 2010 tax return If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. Amending 2010 tax return   For more information on these rules, and some exceptions, see Publication 555, Community Property. Amending 2010 tax return Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. Amending 2010 tax return Fiscal year withholding. Amending 2010 tax return    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. Amending 2010 tax return You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. Amending 2010 tax return You will be able to claim credit for that withholding on your return for your next fiscal year. Amending 2010 tax return   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. Amending 2010 tax return   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. Amending 2010 tax return Add to that the income you received during the rest of your fiscal year. Amending 2010 tax return Example. Amending 2010 tax return Miles Hanson files his return for a fiscal year ending June 30, 2013. Amending 2010 tax return In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. Amending 2010 tax return His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. Amending 2010 tax return See Table 3-1 . Amending 2010 tax return On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. Amending 2010 tax return However, he takes credit for all $3,380 that was withheld during 2012. Amending 2010 tax return On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. Amending 2010 tax return On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. Amending 2010 tax return Table 3-1. Amending 2010 tax return Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. Amending 2010 tax return  2Calendar year (January 1 – December 31). Amending 2010 tax return   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. Amending 2010 tax return   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. Amending 2010 tax return Backup withholding. Amending 2010 tax return   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. Amending 2010 tax return Example. Amending 2010 tax return Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). Amending 2010 tax return Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. Amending 2010 tax return Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Amending 2010 tax return Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Amending 2010 tax return You must use Form 1040 or Form 1040A if you paid estimated tax. Amending 2010 tax return You cannot file Form 1040EZ. Amending 2010 tax return If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Amending 2010 tax return , from the fiduciary. Amending 2010 tax return If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). Amending 2010 tax return On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. Amending 2010 tax return However, do not include this amount in the total on line 37. Amending 2010 tax return Instead, enter the amount on Form 1040, line 63. Amending 2010 tax return This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. Amending 2010 tax return Name changed. Amending 2010 tax return   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. Amending 2010 tax return  The statement should cover payments you made jointly with your spouse as well as any you made separately. Amending 2010 tax return   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. Amending 2010 tax return This prevents delays in processing your return and issuing refunds. Amending 2010 tax return It also safeguards your future social security benefits. Amending 2010 tax return For more information, call the Social Security Administration at 1-800-772-1213. Amending 2010 tax return Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Amending 2010 tax return If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Amending 2010 tax return One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Amending 2010 tax return If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Amending 2010 tax return Example. Amending 2010 tax return James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. Amending 2010 tax return They file separate 2013 Forms 1040. Amending 2010 tax return James' tax is $4,000 and Evelyn's is $1,000. Amending 2010 tax return If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. Amending 2010 tax return Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). Amending 2010 tax return The balance, $600 (20% of $3,000), is Evelyn's share. Amending 2010 tax return Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Amending 2010 tax return If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Amending 2010 tax return See Example earlier under Separate Returns. Amending 2010 tax return If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. Amending 2010 tax return If you divorced and remarried in 2013, enter your present spouse's SSN in that space. Amending 2010 tax return Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. Amending 2010 tax return Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. Amending 2010 tax return In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. Amending 2010 tax return If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Amending 2010 tax return Two or more employers. Amending 2010 tax return   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. Amending 2010 tax return You may be able to claim the excess as a credit against your income tax when you file your return. Amending 2010 tax return Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. Amending 2010 tax return Figure the excess withholding on the appropriate worksheet. Amending 2010 tax return    Table 3-2. Amending 2010 tax return Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. Amending 2010 tax return 2% $7,049. Amending 2010 tax return 40 Tier 1 RRTA $113,700 6. Amending 2010 tax return 2% $7,049. Amending 2010 tax return 40 Tier 2 RRTA $84,300 4. Amending 2010 tax return 4% $3,709. Amending 2010 tax return 20 Joint returns. Amending 2010 tax return   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. Amending 2010 tax return Note. Amending 2010 tax return All wages are subject to Medicare tax withholding. Amending 2010 tax return Employer's error. Amending 2010 tax return   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. Amending 2010 tax return If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. Amending 2010 tax return File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Amending 2010 tax return Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. Amending 2010 tax return Note. Amending 2010 tax return If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. Amending 2010 tax return Where to claim credit for excess social security withholding. Amending 2010 tax return   If you file Form 1040, enter the excess on line 69. Amending 2010 tax return   If you file Form 1040A, include the excess in the total on line 41. Amending 2010 tax return Write “Excess SST” and show the amount of the credit in the space to the left of the line. Amending 2010 tax return   You cannot claim excess social security tax withholding on Form 1040EZ. Amending 2010 tax return Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. Amending 2010 tax return Where to claim credit for excess tier 1 RRTA withholding. Amending 2010 tax return   If you file Form 1040, enter the excess on line 69. Amending 2010 tax return   If you file Form 1040A, include the excess in the total on line 41. Amending 2010 tax return Write “Excess SST” and show the amount of the credit in the space to the left of the line. Amending 2010 tax return   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. Amending 2010 tax return How to claim refund of excess tier 2 RRTA. Amending 2010 tax return   To claim a refund of tier 2 tax, use Form 843. Amending 2010 tax return Be sure to attach a copy of all of your Forms W-2. Amending 2010 tax return   See Worksheet 3-3 and the Instructions for Form 843, for more details. Amending 2010 tax return Worksheet 3-1. Amending 2010 tax return Excess Social Security—Nonrailroad Employees 1. Amending 2010 tax return Add all social security tax withheld (but not more than  $7,049. Amending 2010 tax return 40 for each employer). Amending 2010 tax return This tax should be shown  in box 4 of your Forms W-2. Amending 2010 tax return Enter the total here 1. Amending 2010 tax return   2. Amending 2010 tax return Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Amending 2010 tax return   3. Amending 2010 tax return Add lines 1 and 2. Amending 2010 tax return If $7,049. Amending 2010 tax return 40 or less, stop here. Amending 2010 tax return You cannot claim the credit 3. Amending 2010 tax return   4. Amending 2010 tax return Social security limit 4. Amending 2010 tax return $7,049. Amending 2010 tax return 40 5. Amending 2010 tax return Excess. Amending 2010 tax return Subtract line 4 from line 3 5. Amending 2010 tax return   Worksheet 3-2. Amending 2010 tax return Excess Social Security and Tier 1 RRTA—Railroad Employees 1. Amending 2010 tax return Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. Amending 2010 tax return 40 for each employer). Amending 2010 tax return Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. Amending 2010 tax return Enter the total here 1. Amending 2010 tax return   2. Amending 2010 tax return Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Amending 2010 tax return   3. Amending 2010 tax return Add lines 1 and 2. Amending 2010 tax return If $7,049. Amending 2010 tax return 40 or less, stop here. Amending 2010 tax return You cannot claim the credit 3. Amending 2010 tax return   4. Amending 2010 tax return Social security and tier 1 RRTA tax limit 4. Amending 2010 tax return $7,049. Amending 2010 tax return 40 5. Amending 2010 tax return Excess. Amending 2010 tax return Subtract line 4 from line 3 5. Amending 2010 tax return   Worksheet 3-3. Amending 2010 tax return Excess Tier 2 RRTA—Railroad Employees 1. Amending 2010 tax return Add all tier 2 RRTA tax withheld (but not more than $3,709. Amending 2010 tax return 20 for each employer). Amending 2010 tax return Box 14 of your Forms W-2 should show tier 2 RRTA tax. Amending 2010 tax return Enter the total here 1. Amending 2010 tax return   2. Amending 2010 tax return Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Amending 2010 tax return   3. Amending 2010 tax return Add lines 1 and 2. Amending 2010 tax return If $3,709. Amending 2010 tax return 20 or less, stop here. Amending 2010 tax return You cannot claim the credit. Amending 2010 tax return 3. Amending 2010 tax return   4. Amending 2010 tax return Tier 2 RRTA tax limit 4. Amending 2010 tax return $3,709. Amending 2010 tax return 20 5. Amending 2010 tax return Excess. Amending 2010 tax return Subtract line 4 from line 3. Amending 2010 tax return 5. 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