Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Blank Printable 1040ez Form

Taxslayer Login PageH And R Block OnlineFree Tax Filing Online1040ez 2011 OnlineVita Free Tax HelpHow To Ammend TaxesLate TaxH And R Block Tax EstimatorPrintiable State Tax FormForm 1040ez 2012Filing A 1040xIrs Form 1040 EzFiling 2012 Taxes LateState Tax Forms 2012Amend Tax Returns2011 Form 1040ezWww Taxact ComFree Turbo Tax Filing1040nr Tax CalculatorState Income Tax Chart2012 Tax Software DownloadIrs Tax Extension 2011Tax Volunteer1040 EzIrs Form 1040ez FillableAmended Tax Return FormWhere Can I File My State Taxes For FreeHow To File 1040nr OnlineHow To File 2010 Taxes LateIrs Govefile1040 Ez 2011 Tax FormForm 1040 VHow Do I File My 2011 Taxes NowEfile State Taxes For FreeIrs 2012 Tax Forms And InstructionsFile State And Federal Taxes Online FreeState TaxesTax Software Free1040x H&r BlockIrs 2011 Amended Tax Return

Blank Printable 1040ez Form

Blank printable 1040ez form Publication 596 - Main Content Table of Contents Chapter 1—Rules for EveryoneRule 1—Adjusted Gross Income (AGI) Limits Rule 2—You Must Have a Valid Social Security Number (SSN) Rule 3—Your Filing Status Cannot Be Married Filing Separately Rule 4—You Must Be a U. Blank printable 1040ez form S. Blank printable 1040ez form Citizen or Resident Alien All Year Rule 5—You Cannot File Form 2555 or Form 2555-EZ Rule 6—Your Investment Income Must Be $3,300 or Less Rule 7—You Must Have Earned Income Chapter 2—Rules If You Have a Qualifying ChildRule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer Chapter 3—Rules If You Do Not Have a Qualifying ChildRule 11—You Must Be at Least Age 25 but Under Age 65 Rule 12—You Cannot Be the Dependent of Another Person Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer Rule 14—You Must Have Lived in the United States More Than Half of the Year Chapter 4—Figuring and Claiming the EICRule 15—Earned Income Limits IRS Will Figure the EIC for You How To Figure the EIC Yourself Schedule EIC Chapter 5—Disallowance of the EICForm 8862 Are You Prohibited From Claiming the EIC for a Period of Years? Chapter 6—Detailed ExamplesExample 1—Sharon Rose Example 2—Cynthia and Jerry Grey Chapter 1—Rules for Everyone This chapter discusses Rules 1 through 7. Blank printable 1040ez form You must meet all seven rules to qualify for the earned income credit. Blank printable 1040ez form If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. Blank printable 1040ez form If you meet all seven rules in this chapter, then read either chapter 2 or chapter 3 (whichever applies) for more rules you must meet. Blank printable 1040ez form Rule 1—Adjusted Gross Income (AGI) Limits Your adjusted gross income (AGI) must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Blank printable 1040ez form Adjusted gross income (AGI). Blank printable 1040ez form   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. Blank printable 1040ez form   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Blank printable 1040ez form You do not need to read the rest of this publication. Blank printable 1040ez form Example—AGI is more than limit. Blank printable 1040ez form Your AGI is $38,550, you are single, and you have one qualifying child. Blank printable 1040ez form You cannot claim the EIC because your AGI is not less than $37,870. Blank printable 1040ez form However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,210. Blank printable 1040ez form Community property. Blank printable 1040ez form   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. Blank printable 1040ez form This is different from the community property rules that apply under Rule 7. Blank printable 1040ez form Rule 2—You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). Blank printable 1040ez form Any qualifying child listed on Schedule EIC also must have a valid SSN. Blank printable 1040ez form (See Rule 8 if you have a qualifying child. Blank printable 1040ez form ) If your social security card (or your spouse's, if filing a joint return) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Blank printable 1040ez form An example of a federally funded benefit is Medicaid. Blank printable 1040ez form If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U. Blank printable 1040ez form S. Blank printable 1040ez form citizen or permanent resident, ask the SSA for a new social security card without the legend. Blank printable 1040ez form If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. Blank printable 1040ez form S. Blank printable 1040ez form Individual Income Tax Return, to claim the EIC. Blank printable 1040ez form U. Blank printable 1040ez form S. Blank printable 1040ez form citizen. Blank printable 1040ez form   If you were a U. Blank printable 1040ez form S. Blank printable 1040ez form citizen when you received your SSN, you have a valid SSN. Blank printable 1040ez form Valid for work only with INS authorization or DHS authorization. Blank printable 1040ez form   If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. Blank printable 1040ez form SSN missing or incorrect. Blank printable 1040ez form   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Blank printable 1040ez form Other taxpayer identification number. Blank printable 1040ez form   You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). Blank printable 1040ez form ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Blank printable 1040ez form No SSN. Blank printable 1040ez form   If you do not have a valid SSN, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Blank printable 1040ez form You cannot claim the EIC. Blank printable 1040ez form Getting an SSN. Blank printable 1040ez form   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5 with the SSA. Blank printable 1040ez form You can get Form SS-5 online at www. Blank printable 1040ez form socialsecurity. Blank printable 1040ez form gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Blank printable 1040ez form Filing deadline approaching and still no SSN. Blank printable 1040ez form   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Blank printable 1040ez form Request an automatic 6-month extension of time to file your return. Blank printable 1040ez form You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Blank printable 1040ez form S. Blank printable 1040ez form Individual Income Tax Return. Blank printable 1040ez form For more information, see the instructions for Form 4868. Blank printable 1040ez form File the return on time without claiming the EIC. Blank printable 1040ez form After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. Blank printable 1040ez form Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. Blank printable 1040ez form Rule 3—Your Filing Status Cannot Be “Married Filing Separately” If you are married, you usually must file a joint return to claim the EIC. Blank printable 1040ez form Your filing status cannot be “Married filing separately. Blank printable 1040ez form ” Spouse did not live with you. Blank printable 1040ez form   If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. Blank printable 1040ez form In that case, you may be able to claim the EIC. Blank printable 1040ez form For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Blank printable 1040ez form Rule 4—You Must Be a U. Blank printable 1040ez form S. Blank printable 1040ez form Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. Blank printable 1040ez form You can use that filing status only if one spouse is a U. Blank printable 1040ez form S. Blank printable 1040ez form citizen or resident alien and you choose to treat the nonresident spouse as a U. Blank printable 1040ez form S. Blank printable 1040ez form resident. Blank printable 1040ez form If you make this choice, you and your spouse are taxed on your worldwide income. Blank printable 1040ez form If you need more information on making this choice, get Publication 519, U. Blank printable 1040ez form S. Blank printable 1040ez form Tax Guide for Aliens. Blank printable 1040ez form If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status is not married filing jointly, enter “No” on the dotted line next to line 64a (Form 1040) or in the space to the left of line 38a (Form 1040A). Blank printable 1040ez form Rule 5—You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Blank printable 1040ez form You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. Blank printable 1040ez form U. Blank printable 1040ez form S. Blank printable 1040ez form possessions are not foreign countries. Blank printable 1040ez form See Publication 54, Tax Guide for U. Blank printable 1040ez form S. Blank printable 1040ez form Citizens and Resident Aliens Abroad, for more detailed information. Blank printable 1040ez form Rule 6—Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. Blank printable 1040ez form If your investment income is more than $3,300, you cannot claim the credit. Blank printable 1040ez form Form 1040EZ. Blank printable 1040ez form   If you file Form 1040EZ, your investment income is the total of the amount on line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Blank printable 1040ez form Form 1040A. Blank printable 1040ez form   If you file Form 1040A, your investment income is the total of the amounts on lines 8a (taxable interest), 8b (tax-exempt interest), 9a (ordinary dividends), and 10 (capital gain distributions) on that form. Blank printable 1040ez form Form 1040. Blank printable 1040ez form   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. Blank printable 1040ez form    Worksheet 1. Blank printable 1040ez form Investment Income If You Are Filing Form 1040 Use this worksheet to figure investment income for the earned income credit when you file Form 1040. Blank printable 1040ez form Interest and Dividends         1. Blank printable 1040ez form Enter any amount from Form 1040, line 8a 1. Blank printable 1040ez form   2. Blank printable 1040ez form Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. Blank printable 1040ez form   3. Blank printable 1040ez form Enter any amount from Form 1040, line 9a 3. Blank printable 1040ez form   4. Blank printable 1040ez form Enter the amount from Form 1040, line 21, that is from Form 8814 if you are filing that form to report your child's interest and dividend income on your return. Blank printable 1040ez form (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. Blank printable 1040ez form ) 4. Blank printable 1040ez form   Capital Gain Net Income         5. Blank printable 1040ez form Enter the amount from Form 1040, line 13. Blank printable 1040ez form If the amount on that line is a loss, enter -0- 5. Blank printable 1040ez form       6. Blank printable 1040ez form Enter any gain from Form 4797, Sales of Business Property, line 7. Blank printable 1040ez form If the amount on that line is a loss, enter -0-. Blank printable 1040ez form (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. Blank printable 1040ez form ) 6. Blank printable 1040ez form       7. Blank printable 1040ez form Substract line 6 of this worksheet from line 5 of this worksheet. Blank printable 1040ez form (If the result is less than zero, enter -0-. Blank printable 1040ez form ) 7. Blank printable 1040ez form   Royalties and Rental Income From Personal Property         8. Blank printable 1040ez form Enter any royalty income from Schedule E, line 23b, plus any income from the rental of personal property shown on Form 1040, line 21 8. Blank printable 1040ez form       9. Blank printable 1040ez form Enter any expenses from Schedule E, line 20, related to royalty income, plus any expenses from the rental of personal property deducted on Form 1040, line 36 9. Blank printable 1040ez form       10. Blank printable 1040ez form Subtract the amount on line 9 of this worksheet from the amount on line 8. Blank printable 1040ez form (If the result is less than zero, enter -0-. Blank printable 1040ez form ) 10. Blank printable 1040ez form   Passive Activities         11. Blank printable 1040ez form Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. Blank printable 1040ez form (g)), 34a (col. Blank printable 1040ez form (d)), or 40). Blank printable 1040ez form (See instructions below for lines 11 and 12. Blank printable 1040ez form ) 11. Blank printable 1040ez form       12. Blank printable 1040ez form Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. Blank printable 1040ez form (f)), 34b (col. Blank printable 1040ez form (c)), or 40). Blank printable 1040ez form (See instructions below for lines 11 and 12. Blank printable 1040ez form ) 12. Blank printable 1040ez form       13. Blank printable 1040ez form Combine the amounts on lines 11 and 12 of this worksheet. Blank printable 1040ez form (If the result is less than zero, enter -0-. Blank printable 1040ez form ) 13. Blank printable 1040ez form   14. Blank printable 1040ez form Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Blank printable 1040ez form Enter the total. Blank printable 1040ez form This is your investment income 14. Blank printable 1040ez form   15. Blank printable 1040ez form Is the amount on line 14 more than $3,300? ❑ Yes. Blank printable 1040ez form You cannot take the credit. Blank printable 1040ez form  ❑ No. Blank printable 1040ez form Go to Step 3 of the Form 1040 instructions for lines 64a and 64b to find out if you can take the credit (unless you are using this publication to find out if you can take the credit; in that case, go to Rule 7, next). Blank printable 1040ez form       Instructions for lines 11 and 12. Blank printable 1040ez form In figuring the amount to enter on lines 11 and 12, do not take into account any royalty income (or loss) included on line 26 of Schedule E or any amount included in your earned income. Blank printable 1040ez form To find out if the income on line 26 or line 40 of Schedule E is from a passive activity, see the Schedule E instructions. Blank printable 1040ez form If any of the rental real estate income (or loss) included on Schedule E, line 26, is not from a passive activity, print “NPA” and the amount of that income (or loss) on the dotted line next to line 26. Blank printable 1040ez form Worksheet 2. Blank printable 1040ez form Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. Blank printable 1040ez form Note. Blank printable 1040ez form Fill out a separate Worksheet 2 for each Form 8814. Blank printable 1040ez form     1. Blank printable 1040ez form Enter the amount from Form 8814, line 2a 1. Blank printable 1040ez form   2. Blank printable 1040ez form Enter the amount from Form 8814, line 2b 2. Blank printable 1040ez form   3. Blank printable 1040ez form Subtract line 2 from line 1 3. Blank printable 1040ez form   4. Blank printable 1040ez form Enter the amount from Form 8814, line 1a 4. Blank printable 1040ez form   5. Blank printable 1040ez form Add lines 3 and 4 5. Blank printable 1040ez form   6. Blank printable 1040ez form Enter the amount of the child's Alaska Permanent Fund dividend 6. Blank printable 1040ez form   7. Blank printable 1040ez form Divide line 6 by line 5. Blank printable 1040ez form Enter the result as a decimal (rounded to at least three places) 7. Blank printable 1040ez form   8. Blank printable 1040ez form Enter the amount from Form 8814, line 12 8. Blank printable 1040ez form   9. Blank printable 1040ez form Multiply line 7 by line 8 9. Blank printable 1040ez form   10. Blank printable 1040ez form Subtract line 9 from line 8. Blank printable 1040ez form Enter the result on line 4 of Worksheet 1 10. Blank printable 1040ez form     (If filing more than one Form 8814, enter on line 4 of Worksheet 1 the total of the amounts on line 10 of all Worksheets 2. Blank printable 1040ez form )     Example—completing Worksheet 2. Blank printable 1040ez form Your 10-year-old child has taxable interest income of $400, an Alaska Permanent Fund dividend of $1,000, and ordinary dividends of $1,100, of which $500 are qualified dividends. Blank printable 1040ez form You choose to report this income on your return. Blank printable 1040ez form You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. Blank printable 1040ez form After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. Blank printable 1040ez form On Worksheet 2, you enter $2,100 on line 1, $500 on line 2, $1,600 on line 3, $400 on line 4, $2,000 on line 5, $1,000 on line 6, 0. Blank printable 1040ez form 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. Blank printable 1040ez form You then enter $200 on line 4 of Worksheet 1. Blank printable 1040ez form Rule 7—You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. Blank printable 1040ez form If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Blank printable 1040ez form If you are an employee, earned income includes all the taxable income you get from your employer. Blank printable 1040ez form Rule 15 has information that will help you figure the amount of your earned income. Blank printable 1040ez form If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. Blank printable 1040ez form Earned Income Earned income includes all of the following types of income. Blank printable 1040ez form Wages, salaries, tips, and other taxable employee pay. Blank printable 1040ez form Employee pay is earned income only if it is taxable. Blank printable 1040ez form Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Blank printable 1040ez form But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. Blank printable 1040ez form Net earnings from self-employment. Blank printable 1040ez form Gross income received as a statutory employee. Blank printable 1040ez form Wages, salaries, and tips. Blank printable 1040ez form    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Blank printable 1040ez form You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Blank printable 1040ez form Nontaxable combat pay election. Blank printable 1040ez form   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Blank printable 1040ez form The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. Blank printable 1040ez form Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Blank printable 1040ez form For details, see Nontaxable combat pay in chapter 4. Blank printable 1040ez form Net earnings from self-employment. Blank printable 1040ez form   You may have net earnings from self-employment if: You own your own business, or You are a minister or member of a religious order. Blank printable 1040ez form Minister's housing. Blank printable 1040ez form   The rental value of a home or a housing allowance provided to a minister as part of the minister's pay generally is not subject to income tax but is included in net earnings from self-employment. Blank printable 1040ez form For that reason, it is included in earned income for the EIC (except in the cases described in Approved Form 4361 or Form 4029 , below). Blank printable 1040ez form Statutory employee. Blank printable 1040ez form   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. Blank printable 1040ez form You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). Blank printable 1040ez form Strike benefits. Blank printable 1040ez form   Strike benefits paid by a union to its members are earned income. Blank printable 1040ez form Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. Blank printable 1040ez form Each approved form exempts certain income from social security taxes. Blank printable 1040ez form Each form is discussed here in terms of what is or is not earned income for the EIC. Blank printable 1040ez form Form 4361. Blank printable 1040ez form   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Blank printable 1040ez form This includes wages, salaries, tips, and other taxable employee compensation. Blank printable 1040ez form A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Blank printable 1040ez form Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Blank printable 1040ez form Examples include fees for performing marriages and honoraria for delivering speeches. Blank printable 1040ez form Form 4029. Blank printable 1040ez form   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Blank printable 1040ez form However, amounts you received as a self-employed individual do not count as earned income. Blank printable 1040ez form Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Blank printable 1040ez form Disability Benefits If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Blank printable 1040ez form Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Blank printable 1040ez form You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Blank printable 1040ez form Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Blank printable 1040ez form Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. Blank printable 1040ez form Disability insurance payments. Blank printable 1040ez form   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Blank printable 1040ez form It does not matter whether you have reached minimum retirement age. Blank printable 1040ez form If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Blank printable 1040ez form ” Income That Is Not Earned Income Examples of items that are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Blank printable 1040ez form Do not include any of these items in your earned income. Blank printable 1040ez form Earnings while an inmate. Blank printable 1040ez form   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Blank printable 1040ez form This includes amounts for work performed while in a work release program or while in a halfway house. Blank printable 1040ez form Workfare payments. Blank printable 1040ez form   Nontaxable workfare payments are not earned income for the EIC. Blank printable 1040ez form These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Blank printable 1040ez form Community property. Blank printable 1040ez form   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under those laws. Blank printable 1040ez form That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Blank printable 1040ez form Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Blank printable 1040ez form Nevada, Washington, and California domestic partners. Blank printable 1040ez form   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Blank printable 1040ez form Your earned income for the EIC does not include any amount earned by your partner. Blank printable 1040ez form Your earned income includes the entire amount you earned. Blank printable 1040ez form For details, see Publication 555. Blank printable 1040ez form Conservation Reserve Program (CRP) payments. Blank printable 1040ez form   If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments are not earned income for the EIC. Blank printable 1040ez form Nontaxable military pay. Blank printable 1040ez form   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Blank printable 1040ez form Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Blank printable 1040ez form See Publication 3, Armed Forces' Tax Guide, for more information. Blank printable 1040ez form    Combat pay. Blank printable 1040ez form You can elect to include your nontaxable combat pay in earned income for the EIC. Blank printable 1040ez form See Nontaxable combat pay in chapter 4. Blank printable 1040ez form Chapter 2—Rules If You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. Blank printable 1040ez form This chapter discusses Rules 8 through 10. Blank printable 1040ez form You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. Blank printable 1040ez form You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Blank printable 1040ez form (You cannot file Form 1040EZ. Blank printable 1040ez form ) You also must complete Schedule EIC and attach it to your return. Blank printable 1040ez form If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Blank printable 1040ez form No qualifying child. Blank printable 1040ez form   If you do not meet Rule 8, you do not have a qualifying child. Blank printable 1040ez form Read chapter 3 to find out if you can get the earned income credit without a qualifying child. Blank printable 1040ez form Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. Blank printable 1040ez form The fours tests are: Relationship, Age, Residency, and Joint return. Blank printable 1040ez form The four tests are illustrated in Figure 1. Blank printable 1040ez form The paragraphs that follow contain more information about each test. Blank printable 1040ez form Relationship Test To be your qualifying child, a child must be your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), or Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). Blank printable 1040ez form The following definitions clarify the relationship test. Blank printable 1040ez form Adopted child. Blank printable 1040ez form   An adopted child is always treated as your own child. Blank printable 1040ez form The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Blank printable 1040ez form Foster child. Blank printable 1040ez form   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Blank printable 1040ez form (An authorized placement agency includes a state or local government agency. Blank printable 1040ez form It also includes a tax-exempt organization licensed by a state. Blank printable 1040ez form In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Blank printable 1040ez form ) Example. Blank printable 1040ez form Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. Blank printable 1040ez form Debbie is your foster child. Blank printable 1040ez form Figure 1. Blank printable 1040ez form Tests for Qualifying Child Please click here for the text description of the image. Blank printable 1040ez form Conditions for Qualifying Child Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly, or Permanently and totally disabled at any time during 2013, regardless of age. Blank printable 1040ez form The following examples and definitions clarify the age test. Blank printable 1040ez form Example 1—child not under age 19. Blank printable 1040ez form Your son turned 19 on December 10. Blank printable 1040ez form Unless he was permanently and totally disabled or a student, he is not a qualifying child because, at the end of the year, he was not under age 19. Blank printable 1040ez form Example 2—child not younger than you or your spouse. Blank printable 1040ez form Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Blank printable 1040ez form He is not disabled. Blank printable 1040ez form Both you and your spouse are 21 years old, and you file a joint return. Blank printable 1040ez form Your brother is not your qualifying child because he is not younger than you or your spouse. Blank printable 1040ez form Example 3—child younger than your spouse but not younger than you. Blank printable 1040ez form The facts are the same as in Example 2 except that your spouse is 25 years old. Blank printable 1040ez form Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. Blank printable 1040ez form Student defined. Blank printable 1040ez form   To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. Blank printable 1040ez form   The 5 calendar months need not be consecutive. Blank printable 1040ez form   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. Blank printable 1040ez form School defined. Blank printable 1040ez form   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Blank printable 1040ez form However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. Blank printable 1040ez form Vocational high school students. Blank printable 1040ez form   Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Blank printable 1040ez form Permanently and totally disabled. Blank printable 1040ez form   Your child is permanently and totally disabled if both of the following apply. Blank printable 1040ez form He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Blank printable 1040ez form A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Blank printable 1040ez form Residency Test Your child must have lived with you in the United States for more than half of 2013. Blank printable 1040ez form The following definitions clarify the residency test. Blank printable 1040ez form United States. Blank printable 1040ez form   This means the 50 states and the District of Columbia. Blank printable 1040ez form It does not include Puerto Rico or U. Blank printable 1040ez form S. Blank printable 1040ez form possessions such as Guam. Blank printable 1040ez form Homeless shelter. Blank printable 1040ez form   Your home can be any location where you regularly live. Blank printable 1040ez form You do not need a traditional home. Blank printable 1040ez form For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. Blank printable 1040ez form Military personnel stationed outside the United States. Blank printable 1040ez form   U. Blank printable 1040ez form S. Blank printable 1040ez form military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Blank printable 1040ez form Extended active duty. Blank printable 1040ez form   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Blank printable 1040ez form Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Blank printable 1040ez form Birth or death of child. Blank printable 1040ez form    child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. Blank printable 1040ez form Temporary absences. Blank printable 1040ez form   Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. Blank printable 1040ez form Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Blank printable 1040ez form Kidnapped child. Blank printable 1040ez form   A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. Blank printable 1040ez form The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Blank printable 1040ez form This treatment applies for all years until the child is returned. Blank printable 1040ez form However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. Blank printable 1040ez form   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Blank printable 1040ez form Joint Return Test To meet this test, the child cannot file a joint return for the year. Blank printable 1040ez form Exception. Blank printable 1040ez form   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Blank printable 1040ez form Example 1—child files joint return. Blank printable 1040ez form You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Blank printable 1040ez form He earned $25,000 for the year. Blank printable 1040ez form The couple files a joint return. Blank printable 1040ez form Because your daughter and her husband file a joint return, she is not your qualifying child. Blank printable 1040ez form Example 2—child files joint return to get refund of tax withheld. Blank printable 1040ez form Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Blank printable 1040ez form They do not have a child. Blank printable 1040ez form Neither is required to file a tax return. Blank printable 1040ez form Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. Blank printable 1040ez form The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Blank printable 1040ez form Example 3—child files joint return to claim American opportunity credit. Blank printable 1040ez form The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Blank printable 1040ez form He and his wife are not required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Blank printable 1040ez form Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to claim a refund of income tax withheld or estimated tax paid. Blank printable 1040ez form The exception to the joint return test does not apply, so your son is not your qualifying child. Blank printable 1040ez form Married child. Blank printable 1040ez form   Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) described later. Blank printable 1040ez form    Social security number. Blank printable 1040ez form Your qualifying child must have a valid social security number (SSN), unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. Blank printable 1040ez form You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. Blank printable 1040ez form   If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. Blank printable 1040ez form For more information about SSNs, see Rule 2. Blank printable 1040ez form Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. Blank printable 1040ez form However, only one of these persons can actually treat the child as a qualifying child. Blank printable 1040ez form Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Blank printable 1040ez form The exemption for the child. Blank printable 1040ez form The child tax credit. Blank printable 1040ez form Head of household filing status. Blank printable 1040ez form The credit for child and dependent care expenses. Blank printable 1040ez form The exclusion for dependent care benefits. Blank printable 1040ez form The EIC. Blank printable 1040ez form The other person cannot take any of these benefits based on this qualifying child. Blank printable 1040ez form In other words, you and the other person cannot agree to divide these tax benefits between you. Blank printable 1040ez form The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Blank printable 1040ez form The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Blank printable 1040ez form However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Blank printable 1040ez form Tiebreaker rules. Blank printable 1040ez form   To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. Blank printable 1040ez form If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Blank printable 1040ez form If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. Blank printable 1040ez form If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Blank printable 1040ez form If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Blank printable 1040ez form If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Blank printable 1040ez form If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Blank printable 1040ez form If the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. Blank printable 1040ez form See Example 8. Blank printable 1040ez form   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Blank printable 1040ez form See Examples 1 through 13. Blank printable 1040ez form   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in chapter 3 for people who do not have a qualifying child. Blank printable 1040ez form If the other person cannot claim the EIC. Blank printable 1040ez form   If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. Blank printable 1040ez form See Examples 6 and 7. Blank printable 1040ez form But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier in this chapter. Blank printable 1040ez form Examples. Blank printable 1040ez form    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Blank printable 1040ez form Example 1—child lived with parent and grandparent. Blank printable 1040ez form You and your 2-year-old son Jimmy lived with your mother all year. Blank printable 1040ez form You are 25 years old, unmarried, and your AGI is $9,000. Blank printable 1040ez form Your only income was $9,000 from a part-time job. Blank printable 1040ez form Your mother's only income was $20,000 from her job, and her AGI is $20,000. Blank printable 1040ez form Jimmy's father did not live with you or Jimmy. Blank printable 1040ez form The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Blank printable 1040ez form Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. Blank printable 1040ez form However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). Blank printable 1040ez form He is not a qualifying child of anyone else, including his father. Blank printable 1040ez form If you do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). Blank printable 1040ez form Example 2—parent has higher AGI than grandparent. Blank printable 1040ez form The facts are the same as in Example 1 except your AGI is $25,000. Blank printable 1040ez form Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Blank printable 1040ez form Only you can claim him. Blank printable 1040ez form Example 3—two persons claim same child. Blank printable 1040ez form The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Blank printable 1040ez form In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. Blank printable 1040ez form The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child. Blank printable 1040ez form Example 4—qualifying children split between two persons. Blank printable 1040ez form The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. Blank printable 1040ez form Only one of you can claim each child. Blank printable 1040ez form However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Blank printable 1040ez form For example, if you claim one child, your mother can claim the other two. Blank printable 1040ez form Example 5—taxpayer who is a qualifying child. Blank printable 1040ez form The facts are the same as in Example 1 except that you are only 18 years old. Blank printable 1040ez form This means you are a qualifying child of your mother. Blank printable 1040ez form Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. Blank printable 1040ez form Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Blank printable 1040ez form If your mother meets all the other requirements for claiming the EIC and you do not claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. Blank printable 1040ez form Example 6—grandparent with too much earned income to claim EIC. Blank printable 1040ez form The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Blank printable 1040ez form Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Blank printable 1040ez form Example 7—parent with too much earned income to claim EIC. Blank printable 1040ez form The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Blank printable 1040ez form Your earned income is too high for you to claim the EIC. Blank printable 1040ez form But your mother cannot claim the EIC either, because her AGI is not higher than yours. Blank printable 1040ez form Example 8—child lived with both parents and grandparent. Blank printable 1040ez form The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have AGI of $30,000 on a joint return. Blank printable 1040ez form If you and your husband do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. Blank printable 1040ez form Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. Blank printable 1040ez form In other words, each parent's AGI can be treated as $15,000. Blank printable 1040ez form Example 9—separated parents. Blank printable 1040ez form You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. Blank printable 1040ez form In August and September, Joey lived with you. Blank printable 1040ez form For the rest of the year, Joey lived with your husband, who is Joey's father. Blank printable 1040ez form Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. Blank printable 1040ez form At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the Special rule for divorced or separated parents (or parents who live apart) does not apply. Blank printable 1040ez form You and your husband will file separate returns. Blank printable 1040ez form Your husband agrees to let you treat Joey as a qualifying child. Blank printable 1040ez form This means, if your husband does not claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. Blank printable 1040ez form However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Blank printable 1040ez form See Rule 3. Blank printable 1040ez form Example 10—separated parents claim same child. Blank printable 1040ez form The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Blank printable 1040ez form In this case, only your husband will be allowed to treat Joey as a qualifying child. Blank printable 1040ez form This is because, during 2013, the boy lived with him longer than with you. Blank printable 1040ez form You cannot claim the EIC (either with or without a qualifying child). Blank printable 1040ez form However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. Blank printable 1040ez form See Rule 3. Blank printable 1040ez form Example 11—unmarried parents. Blank printable 1040ez form You, your 5-year-old son, and your son's father lived together all year. Blank printable 1040ez form You and your son's father are not married. Blank printable 1040ez form Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. Blank printable 1040ez form Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Blank printable 1040ez form Neither of you had any other income. Blank printable 1040ez form Your son's father agrees to let you treat the child as a qualifying child. Blank printable 1040ez form This means, if your son's father does not claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. Blank printable 1040ez form Example 12—unmarried parents claim same child. Blank printable 1040ez form The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. Blank printable 1040ez form In this case, only your son's father will be allowed to treat your son as a qualifying child. Blank printable 1040ez form This is because his AGI, $14,000, is more than your AGI, $12,000. Blank printable 1040ez form You cannot claim the EIC (either with or without a qualifying child). Blank printable 1040ez form Example 13—child did not live with a parent. Blank printable 1040ez form You and your 7-year-old niece, your sister's child, lived with your mother all year. Blank printable 1040ez form You are 25 years old, and your AGI is $9,300. Blank printable 1040ez form Your only income was from a part-time job. Blank printable 1040ez form Your mother's AGI is $15,000. Blank printable 1040ez form Her only income was from her job. Blank printable 1040ez form Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Blank printable 1040ez form Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. Blank printable 1040ez form However, only your mother can treat her as a qualifying child. Blank printable 1040ez form This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Blank printable 1040ez form Special rule for divorced or separated parents (or parents who live apart). Blank printable 1040ez form   A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true. Blank printable 1040ez form The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all time during the last 6 months of 2013, whether or not they are or were married. Blank printable 1040ez form The child received over half of his or her support for the year from the parents. Blank printable 1040ez form The child is in the custody of one or both parents for more than half of 2013. Blank printable 1040ez form Either of the following statements is true. Blank printable 1040ez form The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. Blank printable 1040ez form If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Blank printable 1040ez form A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2013. Blank printable 1040ez form For details, see Publication 501. Blank printable 1040ez form Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. Blank printable 1040ez form Applying Rule 9 to divorced or separated parents (or parents who live apart). Blank printable 1040ez form   If a child is treated as the qualifying child of the noncustodial parent under the special rule just described for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. Blank printable 1040ez form However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC and other tax benefits listed earlier in this chapter. Blank printable 1040ez form If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child. Blank printable 1040ez form Example 1. Blank printable 1040ez form You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Blank printable 1040ez form Your AGI is $10,000. Blank printable 1040ez form Your mother’s AGI is $25,000. Blank printable 1040ez form Your son's father did not live with you or your son. Blank printable 1040ez form Under the Special rule for divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. Blank printable 1040ez form However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. Blank printable 1040ez form You and your mother did not have any child care expenses or dependent care benefits. Blank printable 1040ez form If you do not claim your son as a qualifying child, your mother can claim him as a qualifying child for the EIC and head of household filing status, if she qualifies for these tax benefits. Blank printable 1040ez form Example 2. Blank printable 1040ez form The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Blank printable 1040ez form Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Blank printable 1040ez form Example 3. Blank printable 1040ez form The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the EIC. Blank printable 1040ez form Your mother also claims him as a qualifying child for head of household filing status. Blank printable 1040ez form You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Blank printable 1040ez form The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Blank printable 1040ez form Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Blank printable 1040ez form ) if all of the following statements are true. Blank printable 1040ez form You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Blank printable 1040ez form Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Blank printable 1040ez form You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Blank printable 1040ez form You lived with that person in the United States for more than half of the year. Blank printable 1040ez form You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). Blank printable 1040ez form For more details about the tests to be a qualifying child, see Rule 8. Blank printable 1040ez form If you are a qualifying child of another taxpayer, you cannot claim the EIC. Blank printable 1040ez form This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Blank printable 1040ez form Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Blank printable 1040ez form Example. Blank printable 1040ez form You and your daughter lived with your mother all year. Blank printable 1040ez form You are 22 years old, unmarried, and attended a trade school full time. Blank printable 1040ez form You had a part-time job and earned $5,700. Blank printable 1040ez form You had no other income. Blank printable 1040ez form Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Blank printable 1040ez form She can claim the EIC if she meets all the other requirements. Blank printable 1040ez form Because you are your mother's qualifying child, you cannot claim the EIC. Blank printable 1040ez form This is so even if your mother cannot or does not claim the EIC. Blank printable 1040ez form Child of person not required to file a return. Blank printable 1040ez form   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Blank printable 1040ez form Example 1—return not required. Blank printable 1040ez form The facts are the same as in the last example except your mother had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Blank printable 1040ez form As a result, you are not your mother's qualifying child. Blank printable 1040ez form You can claim the EIC if you meet all the other requirements to do so. Blank printable 1040ez form Example 2—return filed to get refund of tax withheld. Blank printable 1040ez form The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. Blank printable 1040ez form She files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Blank printable 1040ez form As a result, you are not your mother's qualifying child. Blank printable 1040ez form You can claim the EIC if you meet all the other requirements to do so. Blank printable 1040ez form Example 3—return filed to get EIC. Blank printable 1040ez form The facts are the same as in Example 2 except your mother claimed the EIC on her return. Blank printable 1040ez form Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. Blank printable 1040ez form As a result, you are your mother's qualifying child. Blank printable 1040ez form You cannot claim the EIC. Blank printable 1040ez form Chapter 3—Rules If You Do Not Have a Qualifying Child Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. Blank printable 1040ez form This chapter discusses Rules 11 through 14. Blank printable 1040ez form You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child. Blank printable 1040ez form You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. Blank printable 1040ez form If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Blank printable 1040ez form If you have a qualifying child. Blank printable 1040ez form   If you meet Rule 8, you have a qualifying child. Blank printable 1040ez form If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. Blank printable 1040ez form Rule 11—You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. Blank printable 1040ez form If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2013. Blank printable 1040ez form It does not matter which spouse meets the age test, as long as one of the spouses does. Blank printable 1040ez form You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Blank printable 1040ez form If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1948, and before January 2, 1989. Blank printable 1040ez form If neither you nor your spouse meets the age test, you cannot claim the EIC. Blank printable 1040ez form Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Blank printable 1040ez form Death of spouse. Blank printable 1040ez form   If you are filing a joint return with your spouse who died in 2013, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. Blank printable 1040ez form Example 1. Blank printable 1040ez form You are age 28 and unmarried. Blank printable 1040ez form You meet the age test. Blank printable 1040ez form Example 2—spouse meets age test. Blank printable 1040ez form You are married and filing a joint return. Blank printable 1040ez form You are age 23 and your spouse is age 27. Blank printable 1040ez form You meet the age test because your spouse is at least age 25 but under age 65. Blank printable 1040ez form Example 3—spouse dies in 2013. Blank printable 1040ez form You are married and filing a joint return with your spouse who died in August 2013. Blank printable 1040ez form You are age 67. Blank printable 1040ez form Your spouse would have become age 65 in November 2013. Blank printable 1040ez form Because your spouse was under age 65 when she died, you meet the age test. Blank printable 1040ez form Rule 12—You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. Blank printable 1040ez form If you are filing a joint return, you meet this rule if: You checked both box 6a and box 6b on Form 1040 or 1040A, or You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $20,000 on that line. Blank printable 1040ez form If you are not sure whether someone else can claim you as a dependent, get Publication 501 and read the rules for claiming a dependent. Blank printable 1040ez form If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. Blank printable 1040ez form Example 1. Blank printable 1040ez form In 2013, you were age 25, single, and living at home with your parents. Blank printable 1040ez form You worked and were not a student. Blank printable 1040ez form You earned $7,500. Blank printable 1040ez form Your parents cannot claim you as a dependent. Blank printable 1040ez form When you file your return, you claim an exemption for yourself by not checking the You box on line 5 of your Form 1040EZ and by entering $10,000 on that line. Blank printable 1040ez form You meet this rule. Blank printable 1040ez form You can claim the EIC if you meet all the other requirements. Blank printable 1040ez form Example 2. Blank printable 1040ez form The facts are the same as in Example 1, except that you earned $2,000. Blank printable 1040ez form Your parents can claim you as a dependent but decide not to. Blank printable 1040ez form You do not meet this rule. Blank printable 1040ez form You cannot claim the credit because your parents could have claimed you as a dependent. Blank printable 1040ez form Joint returns. Blank printable 1040ez form   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Blank printable 1040ez form   However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Blank printable 1040ez form But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Blank printable 1040ez form Example 1—return filed to get refund of tax withheld. Blank printable 1040ez form You are 26 years old. Blank printable 1040ez form You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Blank printable 1040ez form Neither you nor your wife is required to file a tax return. Blank printable 1040ez form You do not have a child. Blank printable 1040ez form Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. Blank printable 1040ez form Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Blank printable 1040ez form They can claim exemptions for you and your wife if all the other tests to do so are met. Blank printable 1040ez form Example 2—return filed to get EIC. Blank printable 1040ez form The facts are the same as in Example 1except no taxes were taken out of your pay. Blank printable 1040ez form Also, you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. Blank printable 1040ez form Because claiming the EIC is your reason for filing the return, you are not filing it only to claim a refund of income tax withheld or estimated tax paid. Blank printable 1040ez form Your parents cannot claim an exemption for either you or your wife. Blank printable 1040ez form Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Blank printable 1040ez form ) if all of the following statements are true. Blank printable 1040ez form You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Blank printable 1040ez form Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Blank printable 1040ez form You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Blank printable 1040ez form You lived with that person in the United States for more than half of the year. Blank printable 1040ez form You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). Blank printable 1040ez form For more details about the tests to be a qualifying child, see Rule 8. Blank printable 1040ez form If you are a qualifying child of another taxpayer, you cannot claim the EIC. Blank printable 1040ez form This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Blank printable 1040ez form Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Blank printable 1040ez form Example. Blank printable 1040ez form You lived with your mother all year. Blank printable 1040ez form You are age 26, unmarried, and permanently and totally disabled. Blank printable 1040ez form Your only income was from a community center where you went three days a week to answer telephones. Blank printable 1040ez form You earned $5,000 for the year and provided more than half of your own support. Blank printable 1040ez form Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Blank printable 1040ez form She can claim the EIC if she meets all the other requirements. Blank printable 1040ez form Because you are a qualifying child of your mother, you cannot claim the EIC. Blank printable 1040ez form This is so even if your mother cannot or does not claim the EIC. Blank printable 1040ez form Joint returns. Blank printable 1040ez form   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Blank printable 1040ez form   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. Blank printable 1040ez form But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Blank printable 1040ez form Child of person not required to file a return. Blank printable 1040ez form   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Blank printable 1040ez form Example 1—return not required. Blank printable 1040ez form You lived all year with your father. Blank printable 1040ez form You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Blank printable 1040ez form You have no other income, no children, and provided more than half of your own support. Blank printable 1040ez form Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Blank printable 1040ez form As a result, you are not your father's qualifying child. Blank printable 1040ez form You can claim the EIC if you meet all the other requirements to do so. Blank printable 1040ez form Example 2—return filed to get refund of tax withheld. Blank printable 1040ez form The facts are the same as in Example 1 except your father had wages of $1,500 and had income tax withheld from his wages. Blank printable 1040ez form He files a return only to get a refund of the income tax withheld and does not claim the EIC or any other tax credits or deductions. Blank printable 1040ez form As a result, you are not your father's qualifying child. Blank printable 1040ez form You can claim the EIC if you meet all the other requirements to do so. Blank printable 1040ez form Example 3—return filed to get EIC. Blank printable 1040ez form The facts are the same as in Example 2 except your father claimed the EIC on his return. Blank printable 1040ez form Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. Blank printable 1040ez form As a result, you are your father's qualifying child. Blank printable 1040ez form You cannot claim the EIC. Blank printable 1040ez form Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. Blank printable 1040ez form If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Blank printable 1040ez form United States. Blank printable 1040ez form   This means the 50 states and the District of Columbia. Blank printable 1040ez form It does not include Puerto Rico or U. Blank printable 1040ez form S. Blank printable 1040ez form possessions such as Guam. Blank printable 1040ez form Homeless shelter. Blank printable 1040ez form   Your home can be any location where you regularly live. Blank printable 1040ez form You do not need a traditional home. Blank printable 1040ez form If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Blank printable 1040ez form Military personnel stationed outside the United States. Blank printable 1040ez form   U. Blank printable 1040ez form S. Blank printable 1040ez form military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. Blank printable 1040ez form Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. Blank printable 1040ez form You need to know the amount of your earned income to see if you meet the rule in this chapter. Blank printable 1040ez form You also need to know that amount to figure your EIC. Blank printable 1040ez form Rule 15—Earned Income Limits Your earned income must be less than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Blank printable 1040ez form Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Blank printable 1040ez form Employee pay is earned income only if it is taxable. Blank printable 1040ez form Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Blank printable 1040ez form But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Blank printable 1040ez form Earned income is explained in detail in Rule 7 in chapter 1. Blank printable 1040ez form Figuring earned income. Blank printable 1040ez form   If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions. Blank printable 1040ez form   Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b or the Form 1040A instructions for lines 38a and 38b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b. Blank printable 1040ez form   When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Blank printable 1040ez form You will then reduce that amount by any amount included on that line and described in the following list. Blank printable 1040ez form Scholarship or fellowship grants not reported on a Form W-2. Blank printable 1040ez form A scholarship or fellowship grant that was not reported to you on a Form W-2 is not considered earned income for the earned income credit. Blank printable 1040ez form Inmate's income. Blank printable 1040ez form Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Blank printable 1040ez form This includes amounts received for work performed while in a work release program or while in a halfway house. Blank printable 1040ez form If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “PRI” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). Blank printable 1040ez form Pension or annuity from deferred compensation plans. Blank printable 1040ez form A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is not considered earned income for the earned income credit. Blank printable 1040ez form If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “DFC” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). Blank printable 1040ez form This amount may be reported in box 11 of your Form W-2. Blank printable 1040ez form If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. Blank printable 1040ez form Clergy. Blank printable 1040ez form   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also re
Español

Department of Homeland Security (DHS)

Formed in 2002 from the combination of 22 departments and agencies, the Department of Homeland Security works to improve the security of the United States. The Department's work includes customs, border, and immigration enforcement; emergency response to natural and manmade disasters; antiterrorism work; and cybersecurity.

The Blank Printable 1040ez Form

Blank printable 1040ez form 1. Blank printable 1040ez form   Application, Approval, and Appeal Procedures Table of Contents Introduction Topics - This chapter discusses: Application ProceduresForms Required Required Inclusions Miscellaneous Procedures Rulings and Determination LettersEffective Date of Exemption Revocation or Modification of Exemption Appeal ProceduresAppeals Office Consideration EO Technical Consideration Administrative Remedies Appeal to Courts Group Exemption LetterCentral Organization Application Procedure Keeping the Group Exemption Letter in Force Events Causing Loss of Group Exemption Introduction If your organization is one of the organizations described in this publication and is seeking recognition of tax-exempt status from the IRS, you should follow the procedures described in this chapter and the instructions that accompany the appropriate application forms. Blank printable 1040ez form For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. Blank printable 1040ez form If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. Blank printable 1040ez form Topics - This chapter discusses: Application procedures that generally apply to all organizations discussed in this publication, including the application forms; Rulings and determination letters (approvals/disapprovals); Appeal procedures available if an adverse determination letter is proposed; and Group exemption letters. Blank printable 1040ez form Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. Blank printable 1040ez form Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. Blank printable 1040ez form Forms Required If your organization is seeking recognition of exemption from federal income tax, it must use a specific application prescribed by the IRS in Revenue Procedure 2013–9, sec. Blank printable 1040ez form 3. Blank printable 1040ez form If your organization is a central organization with exempt status, see Group Exemption Letter , later. Blank printable 1040ez form All applications must be signed by an authorized individual. Blank printable 1040ez form Form 1023, Application for Recognition of Exemption. Blank printable 1040ez form   File Form 1023 if you are seeking recognition of exemption under section: 501(c)(3) Corporations, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports, or prevention of cruelty for children or animals, 501(e) Cooperative hospital service organization, 501(f) Cooperative service organization of operating educational organizations, 501(k) Certain organizations providing child care, 501(n) Charitable risk pools, and 501(q) Credit counseling organizations. Blank printable 1040ez form Form 1024, Application for Recognition of Exemption Under Section 501(a). Blank printable 1040ez form    File Form 1024 if you are seeking recognition of exemption under section: 501(c)(2) Title holding corporations, 501(c)(4) Civic leagues, social welfare organizations, 501(c)(5) Labor, agricultural, or horticultural organizations, 501(c)(6) Business leagues, chambers of commerce, etc. Blank printable 1040ez form , 501(c)(7) Social clubs, 501(c)(8) Fraternal beneficiary societies, orders, or associations, 501(c)(9) Voluntary employees’ beneficiary associations, 501(c)(10) Domestic fraternal societies, orders, etc. Blank printable 1040ez form , 501(c)(12) Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, 501(c)(13) Cemetery companies, 501(c)(15) Mutual insurance companies or associations, 501(c)(17) Trusts providing for the payment of supplemental unemployment compensation benefits, 501(c)(19) A post, organization, auxiliary unit, etc. Blank printable 1040ez form of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. Blank printable 1040ez form  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. Blank printable 1040ez form Letter application. Blank printable 1040ez form   If your organization is seeking recognition of exemption under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), submit a letter application with Form 8718. Blank printable 1040ez form See Required Inclusions for the information to include with the letter application. Blank printable 1040ez form Form 1028. Blank printable 1040ez form   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. Blank printable 1040ez form You must also submit Form 8718. Blank printable 1040ez form Form 8871. Blank printable 1040ez form    Use Form 8871 if you are a political party or campaign committee for a candidate for federal, state or local office seeking to be treated as tax-exempt under section 527. Blank printable 1040ez form See Political Organization Income Tax Return , later. Blank printable 1040ez form    Some organizations do not have to use specific application forms. Blank printable 1040ez form The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. Blank printable 1040ez form It is also shown in the Organization Reference Chart, later. Blank printable 1040ez form Power of attorney. Blank printable 1040ez form   If your organization expects to be represented by an individual such as an attorney, CPA, officer or other person authorized to practice before the IRS, whether in person or by correspondence, you must file a Form 2848 with your exemption application. Blank printable 1040ez form The power of attorney must specifically authorize an individual to represent your organization. Blank printable 1040ez form You cannot name an organization, firm, etc. Blank printable 1040ez form as your representative. Blank printable 1040ez form Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. Blank printable 1040ez form The categories of individuals who can represent you before the IRS are listed on the form. Blank printable 1040ez form Non-exemption for terrorist organizations. Blank printable 1040ez form   An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption. Blank printable 1040ez form User fee. Blank printable 1040ez form   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. Blank printable 1040ez form If you are filing Form 1023, user fee information is included in Part XI. Blank printable 1040ez form If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. Blank printable 1040ez form and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. Blank printable 1040ez form Your payment must accompany your request. Blank printable 1040ez form The IRS will not process a request unless the fee has been paid. Blank printable 1040ez form    For the current user fee amount and processing time for applications go to IRS. Blank printable 1040ez form gov and select “Charities and Non-Profits” from the buttons near the top. Blank printable 1040ez form Then select the underlined link “How to Apply To Be Tax-Exempt” for the latest user fees or I want to check the status of my application for more information. Blank printable 1040ez form You can also call 1-877-829-5500. Blank printable 1040ez form Required Inclusions Employer identification number (EIN). Blank printable 1040ez form   Every exempt organization must have an EIN, whether or not it has any employees. Blank printable 1040ez form An EIN is required before an exemption application is submitted. Blank printable 1040ez form Information on how to apply for an EIN by using one of the following methods can be found at Employer ID Numbers (EIN): Online— This is the preferred method for requesting an EIN. Blank printable 1040ez form The EIN is issued immediately once the application information is validated. Blank printable 1040ez form By telephone at 1-800-829-4933, from 7:00 a. Blank printable 1040ez form m. Blank printable 1040ez form to 7:00 p. Blank printable 1040ez form m. Blank printable 1040ez form local time, Monday through Friday. Blank printable 1040ez form The EIN is provided over the phone to an authorized individual. Blank printable 1040ez form By mailing or faxing Form SS-4, Application for Employer Identification Number. Blank printable 1040ez form If the faxed Form SS-4 includes the taxpayer's fax number, a fax will be sent back with the EIN within four (4) business days. Blank printable 1040ez form    Use only one method for each entity so you do not receive more than one EIN for an entity. Blank printable 1040ez form   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. Blank printable 1040ez form Organizing documents. Blank printable 1040ez form   Your application should include a copy of the organizing or enabling document that is signed by a principal officer or is accompanied by a written declaration signed by an authorized individual certifying that the document is a complete and accurate copy of the original or meets the requirements of a conformed copy. Blank printable 1040ez form   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. Blank printable 1040ez form (For example, a stamped “Filed” copy dated by the Secretary of State is prima facie evidence that it was filed and approved by a state official. Blank printable 1040ez form ) A copy of the articles of incorporation can also be submitted with a written declaration signed by an authorized individual indicating the copy is complete and was filed and approved by the state, including the date filed. Blank printable 1040ez form Bylaws. Blank printable 1040ez form   Bylaws alone are not organizing documents. Blank printable 1040ez form However, if your organization has adopted bylaws, include a current copy. Blank printable 1040ez form The bylaws need not be signed if submitted as an attachment. Blank printable 1040ez form   If your organization's name has been officially changed by an amendment to your organizing instruments, you should also attach a conformed copy of that amendment to your application. Blank printable 1040ez form    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). Blank printable 1040ez form Conformed copy. Blank printable 1040ez form   A conformed copy is a copy that agrees with the original and all amendments to it. Blank printable 1040ez form If the original document required a signature, the copy should either be signed by a principal officer or, if not signed, be accompanied by a written declaration signed by an authorized officer of the organization. Blank printable 1040ez form With either option, the officer must certify that the document is a complete and accurate copy of the original. Blank printable 1040ez form A certificate of incorporation should be approved and dated by an appropriate state official. Blank printable 1040ez form Attachments. Blank printable 1040ez form    When submitting attachments, every attachment should show your organization's name and EIN. Blank printable 1040ez form It should also state that it is an attachment to your application form and identify the part and line item number to which it applies. Blank printable 1040ez form Original documents. Blank printable 1040ez form   Do not submit original documents because they become part of the IRS file and cannot be returned. Blank printable 1040ez form Description of activities. Blank printable 1040ez form   Your application must include a full description of the proposed activities of your organization, including each of the fundraising activities of a section 501(c)(3) organization and a narrative description of anticipated receipts and contemplated expenditures. Blank printable 1040ez form When describing the activities in which your organization expects to engage, you must include the standards, criteria, procedures, or other means that your organization adopted or planned for carrying out those activities. Blank printable 1040ez form   To determine the information you need to provide, you should study the part of this publication that applies to your organization. Blank printable 1040ez form The appropriate chapter will describe the purposes and activities that your organization must pursue, engage in, and include in your application in order to achieve exempt status. Blank printable 1040ez form   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. Blank printable 1040ez form   Your application should describe completely and in detail your past, present, and planned activities. Blank printable 1040ez form Financial data. Blank printable 1040ez form   You must include in your application financial statements showing your receipts and expenditures and a balance sheet for the current year and the 3 preceding years (or for the number of years your organization was in existence, if less than 4 years). Blank printable 1040ez form For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. Blank printable 1040ez form   If you have not yet begun operations, or have operated for less than 1 year, a proposed budget for 2 full accounting periods and a current statement of assets and liabilities will be acceptable. Blank printable 1040ez form Exempt status established in application. Blank printable 1040ez form   If your application and its supporting documents show that your organization meets the requirements for tax-exempt status under the Code section you applied, the IRS will issue a favorable determination letter or ruling. Blank printable 1040ez form Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. Blank printable 1040ez form If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. Blank printable 1040ez form Incomplete application. Blank printable 1040ez form   If an application is not complete and does not contain all the required attachments found under Required Inclusions, the IRS may return it to you for completion. Blank printable 1040ez form The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. Blank printable 1040ez form   If the IRS returns the application or requests additional information from you, that application will be considered filed on the date the substantially completed application is postmarked, or if no postmark, received at the IRS. Blank printable 1040ez form   Generally, the user fee will not be refunded if an incomplete application is filed. Blank printable 1040ez form   Additional information may be requested if necessary to clarify the nature of your organization. Blank printable 1040ez form Application made under wrong paragraph of section 501(c). Blank printable 1040ez form   Occasionally, an organization appears to qualify for exemption under a paragraph of section 501(c) that is different from the one for which the organization applied. Blank printable 1040ez form If the application was made on Form 1024, which applies to more than one paragraph of section 501(c), the organization can be recognized as exempt under any paragraph to which the form applies if the organization has agreed to have its application considered under that paragraph. Blank printable 1040ez form It must also supply any additional information required for the application under the new paragraph. Blank printable 1040ez form Different application form needed. Blank printable 1040ez form   If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. Blank printable 1040ez form Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. Blank printable 1040ez form If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. Blank printable 1040ez form   When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. Blank printable 1040ez form This includes cases in which a determination letter is modified to recognize an organization's exempt status under a paragraph other than the paragraph under which it originally established exemption. Blank printable 1040ez form IRS responses. Blank printable 1040ez form   Organizations that submit a complete application will receive an acknowledgment from the IRS. Blank printable 1040ez form Others will receive a letter requesting more information or returning an incomplete application. Blank printable 1040ez form Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. Blank printable 1040ez form These letters will be sent out as soon as possible after receipt of the organization's application. Blank printable 1040ez form Withdrawal of application. Blank printable 1040ez form   An application may be withdrawn at any time before the issuance of a ruling or determination letter upon the written request of a principal officer or authorized representative of your organization. Blank printable 1040ez form However, the withdrawal will not prevent the information contained in the application from being used by the IRS in any subsequent examination of your organization's returns. Blank printable 1040ez form The information forwarded with an application will not be returned to your organization and, generally, when an application is withdrawn, the user fee paid will not be refunded. Blank printable 1040ez form Requests for withholding of information from the public. Blank printable 1040ez form   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. Blank printable 1040ez form The law also requires the IRS to make available for public inspection, in accordance with section 6104 and the related regulations, your approved application for recognition of exemption (including any papers submitted in support of the application) and the ruling or determination letter (discussed later, under Rulings and Determination Letters . Blank printable 1040ez form )   Any information submitted in the application or in support of it that relates to any trade secret, patent, process, style of work, or apparatus, upon request, can be withheld from public inspection if the IRS determines that the disclosure of such information would adversely affect the organization. Blank printable 1040ez form Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. Blank printable 1040ez form ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. Blank printable 1040ez form Be filed with the office where your organization files the documents in which the material to be withheld is contained. Blank printable 1040ez form Where to file. Blank printable 1040ez form   Send your application for exempt status and Form 8718, (if required) to: Internal Revenue Service PO Box 12192 Covington, KY 41012-0192   Your application will be considered by EO Determinations, who will either issue a favorable determination letter to your organization, issue an adverse determination letter denying the exempt status claimed in the application, or refer the case to the Exempt Organizations Technical Office (EO Technical). Blank printable 1040ez form    Form 8940, Request for Miscellaneous Determination. Blank printable 1040ez form You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. Blank printable 1040ez form Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. Blank printable 1040ez form See Form 8940 and instructions for more information. Blank printable 1040ez form Requests other than applications. Blank printable 1040ez form Requests other than applications for recognition of exemption or Form 8940 (for example, requests for rulings involving feeder organizations, application of excise taxes to activities of private foundations, taxation of unrelated business income, etc. Blank printable 1040ez form ) should be sent to: Internal Revenue Service  Attention: EO Letter Rulings PO Box 27720 McPherson Station Washington, DC 20038 These requests, similar to applications for recognition of exemption previously discussed, must be accompanied by the appropriate user fee. Blank printable 1040ez form The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. Blank printable 1040ez form R. Blank printable 1040ez form B. Blank printable 1040ez form 237. Blank printable 1040ez form Referral to EO Technical. Blank printable 1040ez form   EO Determinations will refer to EO Technical any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Blank printable 1040ez form EO Determinations can request technical advice on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. Blank printable 1040ez form An organization can request that an issue be referred to EO Technical for technical advice if it feels that a lack of uniformity exists as to the disposition of the issue or if an issue is so unusual or complex as to warrant consideration by EO Technical. Blank printable 1040ez form If a determination letter is issued based on technical advice from EO Technical regarding qualification for exemption or foundation status, no further administrative appeal is available on the issue that was the subject of technical advice. Blank printable 1040ez form Reminder. Blank printable 1040ez form   The law requires payment of a user fee for determination letter requests. Blank printable 1040ez form Go to IRS. Blank printable 1040ez form gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. Blank printable 1040ez form Payment must accompany each request. Blank printable 1040ez form Rulings and Determination Letters Elimination of the advance public charity status. Blank printable 1040ez form   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. Blank printable 1040ez form Under the new regulations, a new section 501(c)(3) organization will be classified as a publicly supported organization and not a private foundation if it can show when it applies for tax-exempt status that it reasonably can be expected to be publicly supported. Blank printable 1040ez form The new rules no longer require the organization to file Form 8734, Support Schedule for Advance Ruling Period, after completing its first 5 tax years. Blank printable 1040ez form See Elimination of the Advance Ruling Process . Blank printable 1040ez form An organization must describe fully the activities in which it expects to engage. Blank printable 1040ez form This includes standards, procedures, or other means adopted or planned by the organization for carrying out its activities, expected sources of funds, and the nature of its contemplated expenses. Blank printable 1040ez form When an organization does not supply the information previously mentioned under Application Procedures , or fails to furnish a sufficiently detailed description of its proposed activities to permit a conclusion that it will clearly be exempt, a proposed adverse determination letter or ruling may be issued. Blank printable 1040ez form Adverse determination. Blank printable 1040ez form   A proposed adverse ruling or determination letter will be issued to an organization that has not provided sufficiently detailed information to establish that it qualifies for exemption or if the information provided establishes that it does not qualify for exemption. Blank printable 1040ez form An organization can appeal a proposed adverse ruling or determination letter. Blank printable 1040ez form See Appeal Procedures , later. Blank printable 1040ez form Effective Date of Exemption A ruling or determination letter recognizing exemption is usually effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required by the law. Blank printable 1040ez form (See Application for Recognition of Exemption in chapter 3 for the special rule for organizations applying for recognition of exemption under section 501(c)(3). Blank printable 1040ez form ) Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. Blank printable 1040ez form If an organization is required to alter its activities or substantially amend its charter to qualify, the ruling or determination letter recognizing exemption will be effective as of the date specified in the letter. Blank printable 1040ez form If a nonsubstantive amendment is made, such as correction of a clerical error in the enabling instrument or the addition of a dissolution clause, exemption will ordinarily be recognized as of the date of formation if the activities of the organization before the ruling or determination are consistent with the exemption requirements. Blank printable 1040ez form A ruling or determination letter recognizing exemption cannot be relied on if there is a material change, inconsistent with exemption, in the character, the purpose, or the method of operation of the organization. Blank printable 1040ez form Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. Blank printable 1040ez form Revocation or Modification of Exemption A ruling or determination letter recognizing exemption may be revoked or modified by: A notice to the organization to which the ruling or determination letter originally was issued, Enactment of legislation or ratification of a tax treaty, A decision of the United States Supreme Court, Issuance of temporary or final regulations, or Issuance of a revenue ruling, a revenue procedure, or other statement published in the Internal Revenue Bulletin or Cumulative Bulletin. Blank printable 1040ez form When revocation takes effect. Blank printable 1040ez form   If the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, with regard to organizations to which section 503 applies, engaged in a prohibited transaction (such as diverting corpus or income from its exempt purpose), the revocation or modification may be retroactive. Blank printable 1040ez form Material change in organization. Blank printable 1040ez form   If there is a material change, inconsistent with exemption, in the character, purpose, or method of operation of the organization, revocation or modification will ordinarily take effect as of the date of that material change. Blank printable 1040ez form Relief from retroactivity. Blank printable 1040ez form   If a ruling or determination letter was issued in error or the IRS changed its position after issuing a letter or ruling, and if section 7805(b) relief is granted, retroactivity of the revocation or modification ordinarily will be limited to a date not earlier than that on which the original ruling or determination letter was modified or revoked. Blank printable 1040ez form For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. Blank printable 1040ez form R. Blank printable 1040ez form B. Blank printable 1040ez form 126, sec. Blank printable 1040ez form 13 (or later update). Blank printable 1040ez form Foundations. Blank printable 1040ez form   The determination of the effective date is the same for the revocation or modification of foundation status or operating foundation status unless the effective date is expressly covered by statute or regulations. Blank printable 1040ez form Written notice. Blank printable 1040ez form   If an EO area manager concludes, as a result of examining an information return or considering information from any other source, that a ruling or determination letter should be revoked or modified, the organization will be advised in writing of the proposed action and the reasons for it. Blank printable 1040ez form   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. Blank printable 1040ez form The appeal procedures are discussed next. Blank printable 1040ez form Appeal Procedures If your organization applies for tax-exempt status and EO Determination decides your organization does not qualify, your organization will be advised of its rights to protest the determination by requesting Appeals Office consideration. Blank printable 1040ez form This process does not apply to determinations issued by EO Technical. Blank printable 1040ez form Your organization must submit a statement of its views fully explaining its reasoning. Blank printable 1040ez form The statement must be submitted within 30 days from the date of the adverse determination letter and must state whether it wishes Appeals Office consideration. Blank printable 1040ez form Representation. Blank printable 1040ez form   A principal officer or trustee can represent an organization at any level of appeal within the IRS. Blank printable 1040ez form Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. Blank printable 1040ez form   If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. Blank printable 1040ez form Form 2848 or Form 8821, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), can be used for this purpose. Blank printable 1040ez form These forms can be obtained from the IRS. Blank printable 1040ez form For more information, see Publication 947, Practice Before the IRS and Power of Attorney. Blank printable 1040ez form Appeals Office Consideration EO Determinations will consider the statement protesting and appealing (hereinafter appealing) the adverse determination and decide if the information affects its determination. Blank printable 1040ez form If the appeal does not provide a basis to reconsider its adverse determination, it will forward the appeal and case file to the Appeals Office. Blank printable 1040ez form For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. Blank printable 1040ez form The appeal should include the following information. Blank printable 1040ez form The organization's name, address, daytime telephone number, and employer identification number. Blank printable 1040ez form A statement that the organization wants to protest the determination. Blank printable 1040ez form A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. Blank printable 1040ez form A statement of facts supporting the organization's position in any contested factual issue. Blank printable 1040ez form A statement outlining the law or other authority the organization is relying on. Blank printable 1040ez form A statement as to whether a conference at the Appeals Office is desired. Blank printable 1040ez form The statement of facts in item 4 must be declared true under penalties of perjury. Blank printable 1040ez form This may be done by adding to the protest the following signed declaration:   “Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete. Blank printable 1040ez form ”           Signature. Blank printable 1040ez form   If the organization's representative submits the appeal, a substitute declaration must be included, stating: That the representative prepared the appeal and accompanying documents, and Whether the representative knows personally that the statements of fact contained in the appeal and accompanying documents are true and correct. Blank printable 1040ez form Be sure the appeal contains all of the information requested. Blank printable 1040ez form Incomplete appeals will be returned for completion. Blank printable 1040ez form If a conference is requested, it will be held at the Appeals Office, unless the organization requests that the meeting be held at a field office convenient to both parties. Blank printable 1040ez form The Appeals Office, after considering the organization's appeal as well as information presented in any conference held, will notify the organization of its decision and issue an appropriate determination letter. Blank printable 1040ez form An adverse decision can be appealed to the courts (discussed later). Blank printable 1040ez form The Appeals Office must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Blank printable 1040ez form If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. Blank printable 1040ez form Any determination letter issued on the basis of technical advice from EO Technical cannot be appealed to the Appeals Office for those issues that were the subject of the technical advice from EO Technical. Blank printable 1040ez form EO Technical Consideration If an application is referred to EO Technical for issuance of a ruling and an adverse ruling is issued, the organization will be informed of the basis for the conclusion, its right to file a protest within 30 days, and its right to have a conference with EO Technical. Blank printable 1040ez form Administrative Remedies In the case of an application under section 501(c)(3), all of the following actions, called administrative remedies, must be completed by your organization before an unfavorable ruling or determination letter from the IRS can be appealed to the courts. Blank printable 1040ez form The filing of a substantially completed application Form 1023 or group exemption request under section 501(c)(3) (described earlier in this chapter) or the filing of a request for a determination of foundation status (see Private Foundations and Public Charities in chapter 3). Blank printable 1040ez form In the case of a late-filed application, requesting relief under Regulations section 301. Blank printable 1040ez form 9100 regarding applications for extensions of time for making an election or application for relief from tax (see Application for Recognition of Exemption in chapter 3). Blank printable 1040ez form The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. Blank printable 1040ez form Exhaustion of all administrative appeals available within the IRS, including protest of an adverse ruling issued by EO Technical in the case of an exemption application. Blank printable 1040ez form The actions just described will not be considered completed until the IRS has had a reasonable time to act upon the appeal or protest, as the case may be. Blank printable 1040ez form An organization will not be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or The expiration of the 270-day period in which the IRS has not issued a notice of final determination and the organization has taken, in a timely manner, all reasonable steps to secure a ruling or determination. Blank printable 1040ez form 270-day period. Blank printable 1040ez form   The 270-day period will be considered by the IRS to begin on the date a substantially completed Form 1023 or group exemption request is sent to the IRS. Blank printable 1040ez form See Application Procedures , earlier, for information needed to complete Form 1023. Blank printable 1040ez form   If the application does not contain all of the required items, it will not be further processed and may be returned to the applicant for completion. Blank printable 1040ez form The 270-day period, in this event, will not be considered as starting until the date the application is remailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application. Blank printable 1040ez form Appeal to Courts If the IRS issues an unfavorable determination letter or ruling to your organization and you have exhausted all the administrative remedies just discussed, your organization can seek judicial remedies. Blank printable 1040ez form For example, if your organization has paid the tax resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a refund in a U. Blank printable 1040ez form S. Blank printable 1040ez form District Court or the U. Blank printable 1040ez form S. Blank printable 1040ez form Court of Federal Claims. Blank printable 1040ez form Or, if your organization elected not to pay the tax deficiency resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a redetermination of the tax deficiencies in the United States Tax Court. Blank printable 1040ez form For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Blank printable 1040ez form In certain situations, your organization can file suit for a declaratory judgment in the U. Blank printable 1040ez form S. Blank printable 1040ez form District Court for the District of Columbia, the U. Blank printable 1040ez form S. Blank printable 1040ez form Court of Federal Claims, or the U. Blank printable 1040ez form S. Blank printable 1040ez form Tax Court. Blank printable 1040ez form This remedy is available if your organization received an adverse notice of final determination, or if the IRS failed to make a timely determination on your initial or continuing qualification or classification as an exempt organization. Blank printable 1040ez form However, your exempt status claim must be as: An organization qualifying under section 501(c)(3), An organization to which a deduction for a contribution is allowed under section 170(c)(2), An organization that is a private foundation under section 509(a), A private operating foundation under section 4942(j)(3), or A cooperative organization that is exempt from tax under section 521. Blank printable 1040ez form Adverse notice of final determination. Blank printable 1040ez form   The adverse notice of final determination referred to above is a ruling or determination letter sent by certified or registered mail holding that your organization: Is not described in section 501(c)(3) or section 170(c)(2), Is a private foundation as defined in section 4942(j)(3), or Is a public charity described in a part of section 509(a) or section 170(b)(1)(A) other than the part under which your organization requested classification. Blank printable 1040ez form Favorable court rulings - IRS procedure. Blank printable 1040ez form   If a suit results in a final determination that your organization is exempt from tax, the IRS will issue a favorable ruling or determination letter, provided your organization has filed an application for exemption and submitted a statement that the underlying facts and applicable law are the same as in the period considered by the court. Blank printable 1040ez form Group Exemption Letter A group exemption letter is a ruling or determination letter issued to a central organization recognizing on a group basis the exemption under section 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. Blank printable 1040ez form A central organization is an organization that has one or more subordinates under its general supervision or control. Blank printable 1040ez form A subordinate organization is a chapter, local, post, or unit of a central organization. Blank printable 1040ez form A central organization may be a subordinate itself, such as a state organization that has subordinate units and is itself affiliated with a national (central) organization. Blank printable 1040ez form A subordinate organization may or may not be incorporated, but it must have an organizing document. Blank printable 1040ez form A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. Blank printable 1040ez form A subordinate described in section 501(c)(3) cannot be included in a group exemption letter if it is a private foundation described in section 509(a). Blank printable 1040ez form If your organization is a subordinate controlled by a central organization (for example, a church, a veterans' organization, or a fraternal organization), you should check with the central organization to see if it has been issued a group exemption letter that covers your organization. Blank printable 1040ez form If it has, you do not have to file a separate application unless your organization no longer wants to be included in the group exemption letter. Blank printable 1040ez form If the group exemption letter does not cover your organization, ask your central organization about being included in the next annual group ruling update that it submits to the IRS. Blank printable 1040ez form Central Organization Application Procedure If your organization is a central organization with affiliated subordinates under its control, it can apply for a group exemption letter for its subordinates, provided it has obtained recognition of its own exemption before or concurrently with the group exemption. Blank printable 1040ez form You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. Blank printable 1040ez form This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. Blank printable 1040ez form A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. Blank printable 1040ez form If the central organization has previously obtained recognition of its own exemption, it must indicate its employer identification number and the date of the letter recognizing its exemption. Blank printable 1040ez form It need not forward documents already submitted. Blank printable 1040ez form However, if it has not already done so, the central organization must submit a copy of any amendment to its governing instruments or internal regulations as well as any information about changes in its character, purposes, or method of operation. Blank printable 1040ez form Employer identification number. Blank printable 1040ez form   The central organization must have an EIN before it submits a completed exemption or group exemption application. Blank printable 1040ez form Each subordinate must have its own EIN, even if it has no employees. Blank printable 1040ez form When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. Blank printable 1040ez form Information required for subordinate organizations. Blank printable 1040ez form   In addition to the information required to obtain recognition of its own exemption, the central organization must submit information for those subordinates to be included in the group exemption letter. Blank printable 1040ez form The information should be forwarded in a letter signed by a principal officer of the central organization setting forth or including as attachments the following. Blank printable 1040ez form Information verifying that the subordinates: Are affiliated with the central organization at the close of its annual accounting period; Are subject to its general supervision or control; Are all eligible to qualify for exemption under the same paragraph of section 501(c), though not necessarily the paragraph under which the central organization itself is exempt; Are not private foundations if the application for a group exemption letter involves section 501(c)(3); Are all on the same accounting period as the central organization if they are to be included in group returns; and Are organizations that have been formed within the 15-month period preceding the date of submission of the group exemption application if they are claiming section 501(c)(3) status and are subject to the requirements of section 508(a) and wish to be recognized as exempt from their dates of creation (a group exemption letter may be issued covering subordinates, one or more of which have not been organized within the 15-month period preceding the date of submission, if all subordinates are willing to be recognized as exempt only from the date of application). Blank printable 1040ez form A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. Blank printable 1040ez form A sample copy of a uniform governing instrument (such as a charter or articles of association) adopted by the subordinates, or, in its absence, copies of representative instruments. Blank printable 1040ez form An affirmation to the effect that, to the best of the officer's knowledge, the purposes and activities of the subordinates are as stated in (2) and (3), above. Blank printable 1040ez form A statement that each of the subordinates has provided a written authorization to the central organization, signed by an authorized officer of the subordinate, agreeing to be included in the group exemption (see also New 501(c)(3) organizations that want to be included , later in this section). Blank printable 1040ez form A list of subordinates to be included in the group exemption letter to which the IRS has issued an outstanding ruling or determination letter relating to exemption. Blank printable 1040ez form If the application for a group exemption letter involves section 501(c)(3) and is subject to the provisions of the Code requiring that it give timely notice that it is not a private foundation (see Private Foundations in chapter 3), an affirmation to the effect that, to the best of the officer's knowledge and belief, no subordinate to be included in the group exemption letter is a private foundation as defined in section 509(a). Blank printable 1040ez form For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 71-447, 1971-2 C. Blank printable 1040ez form B. Blank printable 1040ez form 230 and Revenue Procedure 75-50, 1975-2 C. Blank printable 1040ez form B. Blank printable 1040ez form 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). Blank printable 1040ez form For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. Blank printable 1040ez form B. Blank printable 1040ez form 158, have been met. Blank printable 1040ez form A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. Blank printable 1040ez form A current directory of subordinates may be furnished instead of the list if it includes the required information and if the subordinates not to be included in the group exemption letter are identified. Blank printable 1040ez form New 501(c)(3) organizations that want to be included. Blank printable 1040ez form   A new organization, described in section 501(c)(3), that wants to be included in a group exemption letter must submit its authorization (as explained in item number 5, earlier, under Information required for subordinate organizations ) to the central organization before the end of the 15th month after it was formed in order to satisfy the requirement of section 508(a). Blank printable 1040ez form The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . Blank printable 1040ez form Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. Blank printable 1040ez form The continued existence of the central organization. Blank printable 1040ez form The continued qualification of the central organization for exemption under section 501(c). Blank printable 1040ez form The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). Blank printable 1040ez form The annual filing of an information return (Form 990, for example) by the central organization if required. Blank printable 1040ez form The continued effectiveness of a group exemption letter as to a particular subordinate is based on these four conditions, as well as on the continued conformity by the subordinate to the requirements for inclusion in a group exemption letter, the authorization for inclusion, and the annual filing of any required information return for the subordinate. Blank printable 1040ez form Information Required Annually To maintain a group exemption letter, the central organization must submit annually, at least 90 days before the close of its annual accounting period, all of the following information. Blank printable 1040ez form Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. Blank printable 1040ez form A separate list (that includes the names, mailing addresses, actual addresses if different, and EINs of the affected subordinates) for each of the three following categories. Blank printable 1040ez form Subordinates that have changed their names or addresses during the year. Blank printable 1040ez form Subordinates no longer to be included in the group exemption letter because they no longer exist or have disaffiliated from or withdrawn their authorization to the central organization. Blank printable 1040ez form Subordinates to be added to the group exemption letter because they are newly organized or affiliated or because they have recently authorized the central organization to include them. Blank printable 1040ez form An annotated directory of subordinates will not be accepted for this purpose. Blank printable 1040ez form If there were none of the above changes, the central organization must submit a statement to that effect. Blank printable 1040ez form The same information about new subordinates that was required in the initial application for group exemption. Blank printable 1040ez form (This information is listed in items 1 through 10, under Information required for subordinate organizations. Blank printable 1040ez form , earlier. Blank printable 1040ez form ) If a new subordinate does not differ in any material respects from the subordinates included in the application for group exemption, however, a statement to this effect may be submitted in lieu of detailed information. Blank printable 1040ez form The organization should send this information to:   Ogden Service Center  Mail Stop 6271 Ogden, UT 84404-4749 Submitting the required information annually does not relieve the central organization or any of its subordinates of the duty to submit any other information that may be required by an EO area manager to determine whether the conditions for continued exemption are being met. Blank printable 1040ez form Events Causing Loss of Group Exemption A group exemption letter no longer has effect, for either a particular subordinate or the group as a whole, when: The central organization notifies the IRS that it is going out of existence, The central organization notifies the IRS, by its annual submission or otherwise, that any of its subordinates will no longer fulfill the conditions for continued effectiveness, explained earlier, or The IRS notifies the central organization or the affected subordinate that the group exemption letter will no longer have effect for some or all of the group because the conditions for continued effectiveness of a group exemption letter have not been fulfilled. Blank printable 1040ez form When notice is given under any of these three conditions, the IRS will no longer recognize the exempt status of the affected subordinates until they file separate applications on their own behalf or the central organization files complete supporting information for their reinclusion in the group exemption at the time of its annual submission. Blank printable 1040ez form However, when the notice is given by the IRS and the withdrawal of recognition is based on the failure of the organization to comply with the requirements for recognition of tax-exempt status under the particular subsection of section 501(c), the revocation will ordinarily take effect as of the date of that failure. Blank printable 1040ez form The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. Blank printable 1040ez form Prev  Up  Next   Home   More Online Publications