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

Can I Efile A 2011 Tax Return

Myfreetax ComCan Ie File An Amended Tax ReturnIrs Form 1040x InstructionsStudents And Tax ReturnsH And R Block Free Edition2012 Tax Preparation SoftwareCan I E File A 2012 Tax ReturnHow To File An Amended Return For 2013Hnr BlockE File Form 1040xFree Income Tax SitesEz Form 20142012 Tax Return TurbotaxAmended Tax FormFree Efile State TaxesCan You File A 1040x OnlineAmending 2010 Taxes2011 Federal Tax Form 1040Can I File My 2011 TaxesIowa 1040xTurbotax 2011 Tax PreparationFile Taxes 20102012 Federal Tax Forms 1040H & R Block Tax SoftwareFreetaxusa 20102009 Federal Income Tax FormsWww Myfreetaxes ComH And R Block Active DutyIrs Forms 1040ezFree Online State TaxNeed To File My 2011 TaxesFree Filing State Income TaxH And R Block Free StateFree Tax FilingEz 1040 FormTurbotax 2011 EditionState Tax EfileFiling 2011 Taxes For FreeIrs Tax Filing OnlineFree Income Tax Preparation

Can I Efile A 2011 Tax Return

Can i efile a 2011 tax return 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. Can i efile a 2011 tax return S. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return You must meet all seven rules to qualify for the earned income credit. Can i efile a 2011 tax return If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the publication. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Adjusted gross income (AGI). Can i efile a 2011 tax return   AGI is the amount on line 4 of Form 1040EZ, line 22 of Form 1040A, or line 38 of Form 1040. Can i efile a 2011 tax return   If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Can i efile a 2011 tax return You do not need to read the rest of this publication. Can i efile a 2011 tax return Example—AGI is more than limit. Can i efile a 2011 tax return Your AGI is $38,550, you are single, and you have one qualifying child. Can i efile a 2011 tax return You cannot claim the EIC because your AGI is not less than $37,870. Can i efile a 2011 tax return However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,210. Can i efile a 2011 tax return Community property. Can i efile a 2011 tax return   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. Can i efile a 2011 tax return This is different from the community property rules that apply under Rule 7. Can i efile a 2011 tax return 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). Can i efile a 2011 tax return Any qualifying child listed on Schedule EIC also must have a valid SSN. Can i efile a 2011 tax return (See Rule 8 if you have a qualifying child. Can i efile a 2011 tax return ) If your social security card (or your spouse's, if filing a joint return) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Can i efile a 2011 tax return An example of a federally funded benefit is Medicaid. Can i efile a 2011 tax return If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return citizen or permanent resident, ask the SSA for a new social security card without the legend. Can i efile a 2011 tax return If you get the new card after you have already filed your return, you can file an amended return on Form 1040X, Amended U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return Individual Income Tax Return, to claim the EIC. Can i efile a 2011 tax return U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return citizen. Can i efile a 2011 tax return   If you were a U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return citizen when you received your SSN, you have a valid SSN. Can i efile a 2011 tax return Valid for work only with INS authorization or DHS authorization. Can i efile a 2011 tax return   If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. Can i efile a 2011 tax return SSN missing or incorrect. Can i efile a 2011 tax return   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Can i efile a 2011 tax return Other taxpayer identification number. Can i efile a 2011 tax return   You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). Can i efile a 2011 tax return ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Can i efile a 2011 tax return No SSN. Can i efile a 2011 tax return   If you do not have a valid SSN, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Can i efile a 2011 tax return You cannot claim the EIC. Can i efile a 2011 tax return Getting an SSN. Can i efile a 2011 tax return   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5 with the SSA. Can i efile a 2011 tax return You can get Form SS-5 online at www. Can i efile a 2011 tax return socialsecurity. Can i efile a 2011 tax return gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Can i efile a 2011 tax return Filing deadline approaching and still no SSN. Can i efile a 2011 tax return   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Can i efile a 2011 tax return Request an automatic 6-month extension of time to file your return. Can i efile a 2011 tax return You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return Individual Income Tax Return. Can i efile a 2011 tax return For more information, see the instructions for Form 4868. Can i efile a 2011 tax return File the return on time without claiming the EIC. Can i efile a 2011 tax return After receiving the SSN, file an amended return, Form 1040X, claiming the EIC. Can i efile a 2011 tax return Attach a filled-in Schedule EIC, Earned Income Credit, if you have a qualifying child. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Your filing status cannot be “Married filing separately. Can i efile a 2011 tax return ” Spouse did not live with you. Can i efile a 2011 tax return   If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. Can i efile a 2011 tax return In that case, you may be able to claim the EIC. Can i efile a 2011 tax return For detailed information about filing as head of household, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Can i efile a 2011 tax return Rule 4—You Must Be a U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. Can i efile a 2011 tax return You can use that filing status only if one spouse is a U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return citizen or resident alien and you choose to treat the nonresident spouse as a U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return resident. Can i efile a 2011 tax return If you make this choice, you and your spouse are taxed on your worldwide income. Can i efile a 2011 tax return If you need more information on making this choice, get Publication 519, U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return Tax Guide for Aliens. Can i efile a 2011 tax return If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status is not married filing jointly, enter “No” on the dotted line next to line 64a (Form 1040) or in the space to the left of line 38a (Form 1040A). Can i efile a 2011 tax return 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. Can i efile a 2011 tax return You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. Can i efile a 2011 tax return U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return possessions are not foreign countries. Can i efile a 2011 tax return See Publication 54, Tax Guide for U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return Citizens and Resident Aliens Abroad, for more detailed information. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return If your investment income is more than $3,300, you cannot claim the credit. Can i efile a 2011 tax return Form 1040EZ. Can i efile a 2011 tax return   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. Can i efile a 2011 tax return Form 1040A. Can i efile a 2011 tax return   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. Can i efile a 2011 tax return Form 1040. Can i efile a 2011 tax return   If you file Form 1040, use Worksheet 1 in this chapter to figure your investment income. Can i efile a 2011 tax return    Worksheet 1. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Interest and Dividends         1. Can i efile a 2011 tax return Enter any amount from Form 1040, line 8a 1. Can i efile a 2011 tax return   2. Can i efile a 2011 tax return Enter any amount from Form 1040, line 8b, plus any amount on Form 8814, line 1b 2. Can i efile a 2011 tax return   3. Can i efile a 2011 tax return Enter any amount from Form 1040, line 9a 3. Can i efile a 2011 tax return   4. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return (If your child received an Alaska Permanent Fund dividend, use Worksheet 2 in this chapter to figure the amount to enter on this line. Can i efile a 2011 tax return ) 4. Can i efile a 2011 tax return   Capital Gain Net Income         5. Can i efile a 2011 tax return Enter the amount from Form 1040, line 13. Can i efile a 2011 tax return If the amount on that line is a loss, enter -0- 5. Can i efile a 2011 tax return       6. Can i efile a 2011 tax return Enter any gain from Form 4797, Sales of Business Property, line 7. Can i efile a 2011 tax return If the amount on that line is a loss, enter -0-. Can i efile a 2011 tax return (But, if you completed lines 8 and 9 of Form 4797, enter the amount from line 9 instead. Can i efile a 2011 tax return ) 6. Can i efile a 2011 tax return       7. Can i efile a 2011 tax return Substract line 6 of this worksheet from line 5 of this worksheet. Can i efile a 2011 tax return (If the result is less than zero, enter -0-. Can i efile a 2011 tax return ) 7. Can i efile a 2011 tax return   Royalties and Rental Income From Personal Property         8. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return       9. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return       10. Can i efile a 2011 tax return Subtract the amount on line 9 of this worksheet from the amount on line 8. Can i efile a 2011 tax return (If the result is less than zero, enter -0-. Can i efile a 2011 tax return ) 10. Can i efile a 2011 tax return   Passive Activities         11. Can i efile a 2011 tax return Enter the total of any net income from passive activities (such as income included on Schedule E, line 26, 29a (col. Can i efile a 2011 tax return (g)), 34a (col. Can i efile a 2011 tax return (d)), or 40). Can i efile a 2011 tax return (See instructions below for lines 11 and 12. Can i efile a 2011 tax return ) 11. Can i efile a 2011 tax return       12. Can i efile a 2011 tax return Enter the total of any losses from passive activities (such as losses included on Schedule E, line 26, 29b (col. Can i efile a 2011 tax return (f)), 34b (col. Can i efile a 2011 tax return (c)), or 40). Can i efile a 2011 tax return (See instructions below for lines 11 and 12. Can i efile a 2011 tax return ) 12. Can i efile a 2011 tax return       13. Can i efile a 2011 tax return Combine the amounts on lines 11 and 12 of this worksheet. Can i efile a 2011 tax return (If the result is less than zero, enter -0-. Can i efile a 2011 tax return ) 13. Can i efile a 2011 tax return   14. Can i efile a 2011 tax return Add the amounts on lines 1, 2, 3, 4, 7, 10, and 13. Can i efile a 2011 tax return Enter the total. Can i efile a 2011 tax return This is your investment income 14. Can i efile a 2011 tax return   15. Can i efile a 2011 tax return Is the amount on line 14 more than $3,300? ❑ Yes. Can i efile a 2011 tax return You cannot take the credit. Can i efile a 2011 tax return  ❑ No. Can i efile a 2011 tax return 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). Can i efile a 2011 tax return       Instructions for lines 11 and 12. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Worksheet 2. Can i efile a 2011 tax return Worksheet for Line 4 of Worksheet 1 Complete this worksheet only if Form 8814 includes an Alaska Permanent Fund dividend. Can i efile a 2011 tax return Note. Can i efile a 2011 tax return Fill out a separate Worksheet 2 for each Form 8814. Can i efile a 2011 tax return     1. Can i efile a 2011 tax return Enter the amount from Form 8814, line 2a 1. Can i efile a 2011 tax return   2. Can i efile a 2011 tax return Enter the amount from Form 8814, line 2b 2. Can i efile a 2011 tax return   3. Can i efile a 2011 tax return Subtract line 2 from line 1 3. Can i efile a 2011 tax return   4. Can i efile a 2011 tax return Enter the amount from Form 8814, line 1a 4. Can i efile a 2011 tax return   5. Can i efile a 2011 tax return Add lines 3 and 4 5. Can i efile a 2011 tax return   6. Can i efile a 2011 tax return Enter the amount of the child's Alaska Permanent Fund dividend 6. Can i efile a 2011 tax return   7. Can i efile a 2011 tax return Divide line 6 by line 5. Can i efile a 2011 tax return Enter the result as a decimal (rounded to at least three places) 7. Can i efile a 2011 tax return   8. Can i efile a 2011 tax return Enter the amount from Form 8814, line 12 8. Can i efile a 2011 tax return   9. Can i efile a 2011 tax return Multiply line 7 by line 8 9. Can i efile a 2011 tax return   10. Can i efile a 2011 tax return Subtract line 9 from line 8. Can i efile a 2011 tax return Enter the result on line 4 of Worksheet 1 10. Can i efile a 2011 tax return     (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. Can i efile a 2011 tax return )     Example—completing Worksheet 2. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return You choose to report this income on your return. Can i efile a 2011 tax return You enter $400 on line 1a of Form 8814, $2,100 ($1,000 + $1,100) on line 2a, and $500 on line 2b. Can i efile a 2011 tax return After completing lines 4 through 11, you enter $400 on line 12 of Form 8814 and line 21 of Form 1040. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return 500 on line 7, $400 on line 8, $200 on line 9, and $200 on line 10. Can i efile a 2011 tax return You then enter $200 on line 4 of Worksheet 1. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Can i efile a 2011 tax return If you are an employee, earned income includes all the taxable income you get from your employer. Can i efile a 2011 tax return Rule 15 has information that will help you figure the amount of your earned income. Can i efile a 2011 tax return If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the Form 1040 instructions. Can i efile a 2011 tax return Earned Income Earned income includes all of the following types of income. Can i efile a 2011 tax return Wages, salaries, tips, and other taxable employee pay. Can i efile a 2011 tax return Employee pay is earned income only if it is taxable. Can i efile a 2011 tax return Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Can i efile a 2011 tax return But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained later in this chapter. Can i efile a 2011 tax return Net earnings from self-employment. Can i efile a 2011 tax return Gross income received as a statutory employee. Can i efile a 2011 tax return Wages, salaries, and tips. Can i efile a 2011 tax return    Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Can i efile a 2011 tax return You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Can i efile a 2011 tax return Nontaxable combat pay election. Can i efile a 2011 tax return   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Can i efile a 2011 tax return The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. Can i efile a 2011 tax return Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Can i efile a 2011 tax return For details, see Nontaxable combat pay in chapter 4. Can i efile a 2011 tax return Net earnings from self-employment. Can i efile a 2011 tax return   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. Can i efile a 2011 tax return Minister's housing. Can i efile a 2011 tax return   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. Can i efile a 2011 tax return 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). Can i efile a 2011 tax return Statutory employee. Can i efile a 2011 tax return   You are a statutory employee if you receive a Form W-2 on which the “Statutory employee” box (box 13) is checked. Can i efile a 2011 tax return You report your income and expenses as a statutory employee on Schedule C or C-EZ (Form 1040). Can i efile a 2011 tax return Strike benefits. Can i efile a 2011 tax return   Strike benefits paid by a union to its members are earned income. Can i efile a 2011 tax return Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. Can i efile a 2011 tax return Each approved form exempts certain income from social security taxes. Can i efile a 2011 tax return Each form is discussed here in terms of what is or is not earned income for the EIC. Can i efile a 2011 tax return Form 4361. Can i efile a 2011 tax return   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Can i efile a 2011 tax return This includes wages, salaries, tips, and other taxable employee compensation. Can i efile a 2011 tax return A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Can i efile a 2011 tax return Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Can i efile a 2011 tax return Examples include fees for performing marriages and honoraria for delivering speeches. Can i efile a 2011 tax return Form 4029. Can i efile a 2011 tax return   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Can i efile a 2011 tax return However, amounts you received as a self-employed individual do not count as earned income. Can i efile a 2011 tax return Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Can i efile a 2011 tax return Disability Benefits If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Can i efile a 2011 tax return Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Can i efile a 2011 tax return You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Can i efile a 2011 tax return Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Can i efile a 2011 tax return Report taxable pension payments on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b. Can i efile a 2011 tax return Disability insurance payments. Can i efile a 2011 tax return   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Can i efile a 2011 tax return It does not matter whether you have reached minimum retirement age. Can i efile a 2011 tax return If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Can i efile a 2011 tax return ” Income That Is Not Earned Income Examples of items that are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Can i efile a 2011 tax return Do not include any of these items in your earned income. Can i efile a 2011 tax return Earnings while an inmate. Can i efile a 2011 tax return   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Can i efile a 2011 tax return This includes amounts for work performed while in a work release program or while in a halfway house. Can i efile a 2011 tax return Workfare payments. Can i efile a 2011 tax return   Nontaxable workfare payments are not earned income for the EIC. Can i efile a 2011 tax return These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Can i efile a 2011 tax return Community property. Can i efile a 2011 tax return   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under those laws. Can i efile a 2011 tax return That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Can i efile a 2011 tax return Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Can i efile a 2011 tax return Nevada, Washington, and California domestic partners. Can i efile a 2011 tax return   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Can i efile a 2011 tax return Your earned income for the EIC does not include any amount earned by your partner. Can i efile a 2011 tax return Your earned income includes the entire amount you earned. Can i efile a 2011 tax return For details, see Publication 555. Can i efile a 2011 tax return Conservation Reserve Program (CRP) payments. Can i efile a 2011 tax return   If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments are not earned income for the EIC. Can i efile a 2011 tax return Nontaxable military pay. Can i efile a 2011 tax return   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Can i efile a 2011 tax return Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Can i efile a 2011 tax return See Publication 3, Armed Forces' Tax Guide, for more information. Can i efile a 2011 tax return    Combat pay. Can i efile a 2011 tax return You can elect to include your nontaxable combat pay in earned income for the EIC. Can i efile a 2011 tax return See Nontaxable combat pay in chapter 4. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return This chapter discusses Rules 8 through 10. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Can i efile a 2011 tax return (You cannot file Form 1040EZ. Can i efile a 2011 tax return ) You also must complete Schedule EIC and attach it to your return. Can i efile a 2011 tax return If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Can i efile a 2011 tax return No qualifying child. Can i efile a 2011 tax return   If you do not meet Rule 8, you do not have a qualifying child. Can i efile a 2011 tax return Read chapter 3 to find out if you can get the earned income credit without a qualifying child. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return The fours tests are: Relationship, Age, Residency, and Joint return. Can i efile a 2011 tax return The four tests are illustrated in Figure 1. Can i efile a 2011 tax return The paragraphs that follow contain more information about each test. Can i efile a 2011 tax return Relationship Test To be your qualifying child, a child must be your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), or Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). Can i efile a 2011 tax return The following definitions clarify the relationship test. Can i efile a 2011 tax return Adopted child. Can i efile a 2011 tax return   An adopted child is always treated as your own child. Can i efile a 2011 tax return The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Can i efile a 2011 tax return Foster child. Can i efile a 2011 tax return   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Can i efile a 2011 tax return (An authorized placement agency includes a state or local government agency. Can i efile a 2011 tax return It also includes a tax-exempt organization licensed by a state. Can i efile a 2011 tax return In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Can i efile a 2011 tax return ) Example. Can i efile a 2011 tax return Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. Can i efile a 2011 tax return Debbie is your foster child. Can i efile a 2011 tax return Figure 1. Can i efile a 2011 tax return Tests for Qualifying Child Please click here for the text description of the image. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return The following examples and definitions clarify the age test. Can i efile a 2011 tax return Example 1—child not under age 19. Can i efile a 2011 tax return Your son turned 19 on December 10. Can i efile a 2011 tax return Unless he was permanently and totally disabled or a student, he is not a qualifying child because, at the end of the year, he was not under age 19. Can i efile a 2011 tax return Example 2—child not younger than you or your spouse. Can i efile a 2011 tax return Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Can i efile a 2011 tax return He is not disabled. Can i efile a 2011 tax return Both you and your spouse are 21 years old, and you file a joint return. Can i efile a 2011 tax return Your brother is not your qualifying child because he is not younger than you or your spouse. Can i efile a 2011 tax return Example 3—child younger than your spouse but not younger than you. Can i efile a 2011 tax return The facts are the same as in Example 2 except that your spouse is 25 years old. Can i efile a 2011 tax return Because your brother is younger than your spouse, he is your qualifying child, even though he is not younger than you. Can i efile a 2011 tax return Student defined. Can i efile a 2011 tax return   To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. Can i efile a 2011 tax return   The 5 calendar months need not be consecutive. Can i efile a 2011 tax return   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. Can i efile a 2011 tax return School defined. Can i efile a 2011 tax return   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Can i efile a 2011 tax return However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. Can i efile a 2011 tax return Vocational high school students. Can i efile a 2011 tax return   Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Can i efile a 2011 tax return Permanently and totally disabled. Can i efile a 2011 tax return   Your child is permanently and totally disabled if both of the following apply. Can i efile a 2011 tax return He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Can i efile a 2011 tax return A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Can i efile a 2011 tax return Residency Test Your child must have lived with you in the United States for more than half of 2013. Can i efile a 2011 tax return The following definitions clarify the residency test. Can i efile a 2011 tax return United States. Can i efile a 2011 tax return   This means the 50 states and the District of Columbia. Can i efile a 2011 tax return It does not include Puerto Rico or U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return possessions such as Guam. Can i efile a 2011 tax return Homeless shelter. Can i efile a 2011 tax return   Your home can be any location where you regularly live. Can i efile a 2011 tax return You do not need a traditional home. Can i efile a 2011 tax return For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. Can i efile a 2011 tax return Military personnel stationed outside the United States. Can i efile a 2011 tax return   U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Can i efile a 2011 tax return Extended active duty. Can i efile a 2011 tax return   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Can i efile a 2011 tax return Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Can i efile a 2011 tax return Birth or death of child. Can i efile a 2011 tax return    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. Can i efile a 2011 tax return Temporary absences. Can i efile a 2011 tax return   Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. Can i efile a 2011 tax return Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Can i efile a 2011 tax return Kidnapped child. Can i efile a 2011 tax return   A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. Can i efile a 2011 tax return The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Can i efile a 2011 tax return This treatment applies for all years until the child is returned. Can i efile a 2011 tax return However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. Can i efile a 2011 tax return   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Can i efile a 2011 tax return Joint Return Test To meet this test, the child cannot file a joint return for the year. Can i efile a 2011 tax return Exception. Can i efile a 2011 tax return   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Can i efile a 2011 tax return Example 1—child files joint return. Can i efile a 2011 tax return You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Can i efile a 2011 tax return He earned $25,000 for the year. Can i efile a 2011 tax return The couple files a joint return. Can i efile a 2011 tax return Because your daughter and her husband file a joint return, she is not your qualifying child. Can i efile a 2011 tax return Example 2—child files joint return to get refund of tax withheld. Can i efile a 2011 tax return Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Can i efile a 2011 tax return They do not have a child. Can i efile a 2011 tax return Neither is required to file a tax return. Can i efile a 2011 tax return Taxes were taken out of their pay, so they file a joint return only to get a refund of the withheld taxes. Can i efile a 2011 tax return The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Can i efile a 2011 tax return Example 3—child files joint return to claim American opportunity credit. Can i efile a 2011 tax return The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Can i efile a 2011 tax return He and his wife are not required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return The exception to the joint return test does not apply, so your son is not your qualifying child. Can i efile a 2011 tax return Married child. Can i efile a 2011 tax return   Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) described later. Can i efile a 2011 tax return    Social security number. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. Can i efile a 2011 tax return   If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. Can i efile a 2011 tax return For more information about SSNs, see Rule 2. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return However, only one of these persons can actually treat the child as a qualifying child. Can i efile a 2011 tax return Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Can i efile a 2011 tax return The exemption for the child. Can i efile a 2011 tax return The child tax credit. Can i efile a 2011 tax return Head of household filing status. Can i efile a 2011 tax return The credit for child and dependent care expenses. Can i efile a 2011 tax return The exclusion for dependent care benefits. Can i efile a 2011 tax return The EIC. Can i efile a 2011 tax return The other person cannot take any of these benefits based on this qualifying child. Can i efile a 2011 tax return In other words, you and the other person cannot agree to divide these tax benefits between you. Can i efile a 2011 tax return The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Can i efile a 2011 tax return The tiebreaker rules, which follow, explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Can i efile a 2011 tax return However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Can i efile a 2011 tax return Tiebreaker rules. Can i efile a 2011 tax return   To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. Can i efile a 2011 tax return If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Can i efile a 2011 tax return If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. Can i efile a 2011 tax return If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Can i efile a 2011 tax return If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Can i efile a 2011 tax return If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Can i efile a 2011 tax return If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Can i efile a 2011 tax return If the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. Can i efile a 2011 tax return See Example 8. Can i efile a 2011 tax return   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Can i efile a 2011 tax return See Examples 1 through 13. Can i efile a 2011 tax return   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in chapter 3 for people who do not have a qualifying child. Can i efile a 2011 tax return If the other person cannot claim the EIC. Can i efile a 2011 tax return   If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. Can i efile a 2011 tax return See Examples 6 and 7. Can i efile a 2011 tax return But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier in this chapter. Can i efile a 2011 tax return Examples. Can i efile a 2011 tax return    The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Can i efile a 2011 tax return Example 1—child lived with parent and grandparent. Can i efile a 2011 tax return You and your 2-year-old son Jimmy lived with your mother all year. Can i efile a 2011 tax return You are 25 years old, unmarried, and your AGI is $9,000. Can i efile a 2011 tax return Your only income was $9,000 from a part-time job. Can i efile a 2011 tax return Your mother's only income was $20,000 from her job, and her AGI is $20,000. Can i efile a 2011 tax return Jimmy's father did not live with you or Jimmy. Can i efile a 2011 tax return The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Can i efile a 2011 tax return Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. Can i efile a 2011 tax return However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier in this chapter for which that person qualifies). Can i efile a 2011 tax return He is not a qualifying child of anyone else, including his father. Can i efile a 2011 tax return If you do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). Can i efile a 2011 tax return Example 2—parent has higher AGI than grandparent. Can i efile a 2011 tax return The facts are the same as in Example 1 except your AGI is $25,000. Can i efile a 2011 tax return Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Can i efile a 2011 tax return Only you can claim him. Can i efile a 2011 tax return Example 3—two persons claim same child. Can i efile a 2011 tax return The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Can i efile a 2011 tax return In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. Can i efile a 2011 tax return The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child. Can i efile a 2011 tax return Example 4—qualifying children split between two persons. Can i efile a 2011 tax return The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. Can i efile a 2011 tax return Only one of you can claim each child. Can i efile a 2011 tax return However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Can i efile a 2011 tax return For example, if you claim one child, your mother can claim the other two. Can i efile a 2011 tax return Example 5—taxpayer who is a qualifying child. Can i efile a 2011 tax return The facts are the same as in Example 1 except that you are only 18 years old. Can i efile a 2011 tax return This means you are a qualifying child of your mother. Can i efile a 2011 tax return Because of Rule 10, discussed next, you cannot claim the EIC and cannot claim your son as a qualifying child. Can i efile a 2011 tax return Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Can i efile a 2011 tax return If your mother meets all the other requirements for claiming the EIC and you do not claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. Can i efile a 2011 tax return Example 6—grandparent with too much earned income to claim EIC. Can i efile a 2011 tax return The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Can i efile a 2011 tax return Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Can i efile a 2011 tax return Example 7—parent with too much earned income to claim EIC. Can i efile a 2011 tax return The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Can i efile a 2011 tax return Your earned income is too high for you to claim the EIC. Can i efile a 2011 tax return But your mother cannot claim the EIC either, because her AGI is not higher than yours. Can i efile a 2011 tax return Example 8—child lived with both parents and grandparent. Can i efile a 2011 tax return The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have AGI of $30,000 on a joint return. Can i efile a 2011 tax return If you and your husband do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. Can i efile a 2011 tax return Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. Can i efile a 2011 tax return In other words, each parent's AGI can be treated as $15,000. Can i efile a 2011 tax return Example 9—separated parents. Can i efile a 2011 tax return You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. Can i efile a 2011 tax return In August and September, Joey lived with you. Can i efile a 2011 tax return For the rest of the year, Joey lived with your husband, who is Joey's father. Can i efile a 2011 tax return Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. Can i efile a 2011 tax return At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the Special rule for divorced or separated parents (or parents who live apart) does not apply. Can i efile a 2011 tax return You and your husband will file separate returns. Can i efile a 2011 tax return Your husband agrees to let you treat Joey as a qualifying child. Can i efile a 2011 tax return This means, if your husband does not claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. Can i efile a 2011 tax return However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Can i efile a 2011 tax return See Rule 3. Can i efile a 2011 tax return Example 10—separated parents claim same child. Can i efile a 2011 tax return The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Can i efile a 2011 tax return In this case, only your husband will be allowed to treat Joey as a qualifying child. Can i efile a 2011 tax return This is because, during 2013, the boy lived with him longer than with you. Can i efile a 2011 tax return You cannot claim the EIC (either with or without a qualifying child). Can i efile a 2011 tax return However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. Can i efile a 2011 tax return See Rule 3. Can i efile a 2011 tax return Example 11—unmarried parents. Can i efile a 2011 tax return You, your 5-year-old son, and your son's father lived together all year. Can i efile a 2011 tax return You and your son's father are not married. Can i efile a 2011 tax return Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. Can i efile a 2011 tax return Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Can i efile a 2011 tax return Neither of you had any other income. Can i efile a 2011 tax return Your son's father agrees to let you treat the child as a qualifying child. Can i efile a 2011 tax return This means, if your son's father does not claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. Can i efile a 2011 tax return Example 12—unmarried parents claim same child. Can i efile a 2011 tax return The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. Can i efile a 2011 tax return In this case, only your son's father will be allowed to treat your son as a qualifying child. Can i efile a 2011 tax return This is because his AGI, $14,000, is more than your AGI, $12,000. Can i efile a 2011 tax return You cannot claim the EIC (either with or without a qualifying child). Can i efile a 2011 tax return Example 13—child did not live with a parent. Can i efile a 2011 tax return You and your 7-year-old niece, your sister's child, lived with your mother all year. Can i efile a 2011 tax return You are 25 years old, and your AGI is $9,300. Can i efile a 2011 tax return Your only income was from a part-time job. Can i efile a 2011 tax return Your mother's AGI is $15,000. Can i efile a 2011 tax return Her only income was from her job. Can i efile a 2011 tax return Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Can i efile a 2011 tax return Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. Can i efile a 2011 tax return However, only your mother can treat her as a qualifying child. Can i efile a 2011 tax return This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Can i efile a 2011 tax return Special rule for divorced or separated parents (or parents who live apart). Can i efile a 2011 tax return   A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true. Can i efile a 2011 tax return The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all time during the last 6 months of 2013, whether or not they are or were married. Can i efile a 2011 tax return The child received over half of his or her support for the year from the parents. Can i efile a 2011 tax return The child is in the custody of one or both parents for more than half of 2013. Can i efile a 2011 tax return Either of the following statements is true. Can i efile a 2011 tax return The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. Can i efile a 2011 tax return If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Can i efile a 2011 tax return A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2013. Can i efile a 2011 tax return For details, see Publication 501. Can i efile a 2011 tax return Also see Applying Rule 9 to divorced or separated parents (or parents who live apart), next. Can i efile a 2011 tax return Applying Rule 9 to divorced or separated parents (or parents who live apart). Can i efile a 2011 tax return   If a child is treated as the qualifying child of the noncustodial parent under the special rule just described for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. Can i efile a 2011 tax return However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC and other tax benefits listed earlier in this chapter. Can i efile a 2011 tax return If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child. Can i efile a 2011 tax return Example 1. Can i efile a 2011 tax return You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Can i efile a 2011 tax return Your AGI is $10,000. Can i efile a 2011 tax return Your mother’s AGI is $25,000. Can i efile a 2011 tax return Your son's father did not live with you or your son. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. Can i efile a 2011 tax return You and your mother did not have any child care expenses or dependent care benefits. Can i efile a 2011 tax return If you do not claim your son as a qualifying child, your mother can claim him as a qualifying child for the EIC and head of household filing status, if she qualifies for these tax benefits. Can i efile a 2011 tax return Example 2. Can i efile a 2011 tax return The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Can i efile a 2011 tax return Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Can i efile a 2011 tax return Example 3. Can i efile a 2011 tax return The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the EIC. Can i efile a 2011 tax return Your mother also claims him as a qualifying child for head of household filing status. Can i efile a 2011 tax return You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Can i efile a 2011 tax return The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return ) if all of the following statements are true. Can i efile a 2011 tax return You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Can i efile a 2011 tax return Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Can i efile a 2011 tax return You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Can i efile a 2011 tax return You lived with that person in the United States for more than half of the year. Can i efile a 2011 tax return You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). Can i efile a 2011 tax return For more details about the tests to be a qualifying child, see Rule 8. Can i efile a 2011 tax return If you are a qualifying child of another taxpayer, you cannot claim the EIC. Can i efile a 2011 tax return This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Can i efile a 2011 tax return Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Can i efile a 2011 tax return Example. Can i efile a 2011 tax return You and your daughter lived with your mother all year. Can i efile a 2011 tax return You are 22 years old, unmarried, and attended a trade school full time. Can i efile a 2011 tax return You had a part-time job and earned $5,700. Can i efile a 2011 tax return You had no other income. Can i efile a 2011 tax return Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Can i efile a 2011 tax return She can claim the EIC if she meets all the other requirements. Can i efile a 2011 tax return Because you are your mother's qualifying child, you cannot claim the EIC. Can i efile a 2011 tax return This is so even if your mother cannot or does not claim the EIC. Can i efile a 2011 tax return Child of person not required to file a return. Can i efile a 2011 tax return   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you 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. Can i efile a 2011 tax return Example 1—return not required. Can i efile a 2011 tax return The facts are the same as in the last example except your mother had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Can i efile a 2011 tax return As a result, you are not your mother's qualifying child. Can i efile a 2011 tax return You can claim the EIC if you meet all the other requirements to do so. Can i efile a 2011 tax return Example 2—return filed to get refund of tax withheld. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return As a result, you are not your mother's qualifying child. Can i efile a 2011 tax return You can claim the EIC if you meet all the other requirements to do so. Can i efile a 2011 tax return Example 3—return filed to get EIC. Can i efile a 2011 tax return The facts are the same as in Example 2 except your mother claimed the EIC on her return. Can i efile a 2011 tax return Since she filed the return to get the EIC, she is not filing it only to get a refund of income tax withheld. Can i efile a 2011 tax return As a result, you are your mother's qualifying child. Can i efile a 2011 tax return You cannot claim the EIC. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return This chapter discusses Rules 11 through 14. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. Can i efile a 2011 tax return If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next. Can i efile a 2011 tax return If you have a qualifying child. Can i efile a 2011 tax return   If you meet Rule 8, you have a qualifying child. Can i efile a 2011 tax return If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2013. Can i efile a 2011 tax return It does not matter which spouse meets the age test, as long as one of the spouses does. Can i efile a 2011 tax return You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Can i efile a 2011 tax return If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1948, and before January 2, 1989. Can i efile a 2011 tax return If neither you nor your spouse meets the age test, you cannot claim the EIC. Can i efile a 2011 tax return Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Can i efile a 2011 tax return Death of spouse. Can i efile a 2011 tax return   If you are filing a joint return with your spouse who died in 2013, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. Can i efile a 2011 tax return Example 1. Can i efile a 2011 tax return You are age 28 and unmarried. Can i efile a 2011 tax return You meet the age test. Can i efile a 2011 tax return Example 2—spouse meets age test. Can i efile a 2011 tax return You are married and filing a joint return. Can i efile a 2011 tax return You are age 23 and your spouse is age 27. Can i efile a 2011 tax return You meet the age test because your spouse is at least age 25 but under age 65. Can i efile a 2011 tax return Example 3—spouse dies in 2013. Can i efile a 2011 tax return You are married and filing a joint return with your spouse who died in August 2013. Can i efile a 2011 tax return You are age 67. Can i efile a 2011 tax return Your spouse would have become age 65 in November 2013. Can i efile a 2011 tax return Because your spouse was under age 65 when she died, you meet the age test. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return If you are filing a joint return, you meet this rule if: You checked both box 6a and box 6b on Form 1040 or 1040A, or You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $20,000 on that line. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return If someone else can claim you as a dependent on his or her return, but does not, you still cannot claim the credit. Can i efile a 2011 tax return Example 1. Can i efile a 2011 tax return In 2013, you were age 25, single, and living at home with your parents. Can i efile a 2011 tax return You worked and were not a student. Can i efile a 2011 tax return You earned $7,500. Can i efile a 2011 tax return Your parents cannot claim you as a dependent. Can i efile a 2011 tax return When you file your return, you claim an exemption for yourself by not checking the You box on line 5 of your Form 1040EZ and by entering $10,000 on that line. Can i efile a 2011 tax return You meet this rule. Can i efile a 2011 tax return You can claim the EIC if you meet all the other requirements. Can i efile a 2011 tax return Example 2. Can i efile a 2011 tax return The facts are the same as in Example 1, except that you earned $2,000. Can i efile a 2011 tax return Your parents can claim you as a dependent but decide not to. Can i efile a 2011 tax return You do not meet this rule. Can i efile a 2011 tax return You cannot claim the credit because your parents could have claimed you as a dependent. Can i efile a 2011 tax return Joint returns. Can i efile a 2011 tax return   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Can i efile a 2011 tax return   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. Can i efile a 2011 tax return But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Can i efile a 2011 tax return Example 1—return filed to get refund of tax withheld. Can i efile a 2011 tax return You are 26 years old. Can i efile a 2011 tax return You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Can i efile a 2011 tax return Neither you nor your wife is required to file a tax return. Can i efile a 2011 tax return You do not have a child. Can i efile a 2011 tax return Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. Can i efile a 2011 tax return Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Can i efile a 2011 tax return They can claim exemptions for you and your wife if all the other tests to do so are met. Can i efile a 2011 tax return Example 2—return filed to get EIC. Can i efile a 2011 tax return The facts are the same as in Example 1except no taxes were taken out of your pay. Can i efile a 2011 tax return Also, you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Your parents cannot claim an exemption for either you or your wife. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return ) if all of the following statements are true. Can i efile a 2011 tax return You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Can i efile a 2011 tax return Or, you are that person's brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Can i efile a 2011 tax return You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Can i efile a 2011 tax return You lived with that person in the United States for more than half of the year. Can i efile a 2011 tax return You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). Can i efile a 2011 tax return For more details about the tests to be a qualifying child, see Rule 8. Can i efile a 2011 tax return If you are a qualifying child of another taxpayer, you cannot claim the EIC. Can i efile a 2011 tax return This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Can i efile a 2011 tax return Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Can i efile a 2011 tax return Example. Can i efile a 2011 tax return You lived with your mother all year. Can i efile a 2011 tax return You are age 26, unmarried, and permanently and totally disabled. Can i efile a 2011 tax return Your only income was from a community center where you went three days a week to answer telephones. Can i efile a 2011 tax return You earned $5,000 for the year and provided more than half of your own support. Can i efile a 2011 tax return Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Can i efile a 2011 tax return She can claim the EIC if she meets all the other requirements. Can i efile a 2011 tax return Because you are a qualifying child of your mother, you cannot claim the EIC. Can i efile a 2011 tax return This is so even if your mother cannot or does not claim the EIC. Can i efile a 2011 tax return Joint returns. Can i efile a 2011 tax return   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Can i efile a 2011 tax return   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. Can i efile a 2011 tax return But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Can i efile a 2011 tax return Child of person not required to file a return. Can i efile a 2011 tax return   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Can i efile a 2011 tax return Example 1—return not required. Can i efile a 2011 tax return You lived all year with your father. Can i efile a 2011 tax return You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Can i efile a 2011 tax return You have no other income, no children, and provided more than half of your own support. Can i efile a 2011 tax return Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Can i efile a 2011 tax return As a result, you are not your father's qualifying child. Can i efile a 2011 tax return You can claim the EIC if you meet all the other requirements to do so. Can i efile a 2011 tax return Example 2—return filed to get refund of tax withheld. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return As a result, you are not your father's qualifying child. Can i efile a 2011 tax return You can claim the EIC if you meet all the other requirements to do so. Can i efile a 2011 tax return Example 3—return filed to get EIC. Can i efile a 2011 tax return The facts are the same as in Example 2 except your father claimed the EIC on his return. Can i efile a 2011 tax return Since he filed the return to get the EIC, he is not filing it only to get a refund of income tax withheld. Can i efile a 2011 tax return As a result, you are your father's qualifying child. Can i efile a 2011 tax return You cannot claim the EIC. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Can i efile a 2011 tax return United States. Can i efile a 2011 tax return   This means the 50 states and the District of Columbia. Can i efile a 2011 tax return It does not include Puerto Rico or U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return possessions such as Guam. Can i efile a 2011 tax return Homeless shelter. Can i efile a 2011 tax return   Your home can be any location where you regularly live. Can i efile a 2011 tax return You do not need a traditional home. Can i efile a 2011 tax return If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Can i efile a 2011 tax return Military personnel stationed outside the United States. Can i efile a 2011 tax return   U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Chapter 4—Figuring and Claiming the EIC You must meet one more rule to claim the EIC. Can i efile a 2011 tax return You need to know the amount of your earned income to see if you meet the rule in this chapter. Can i efile a 2011 tax return You also need to know that amount to figure your EIC. Can i efile a 2011 tax return 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. Can i efile a 2011 tax return Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Can i efile a 2011 tax return Employee pay is earned income only if it is taxable. Can i efile a 2011 tax return Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Can i efile a 2011 tax return But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Can i efile a 2011 tax return Earned income is explained in detail in Rule 7 in chapter 1. Can i efile a 2011 tax return Figuring earned income. Can i efile a 2011 tax return   If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions. Can i efile a 2011 tax return   Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b or the Form 1040A instructions for lines 38a and 38b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b. Can i efile a 2011 tax return   When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Can i efile a 2011 tax return You will then reduce that amount by any amount included on that line and described in the following list. Can i efile a 2011 tax return Scholarship or fellowship grants not reported on a Form W-2. Can i efile a 2011 tax return A scholarship or fellowship grant that was not reported to you on a Form W-2 is not considered earned income for the earned income credit. Can i efile a 2011 tax return Inmate's income. Can i efile a 2011 tax return Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Can i efile a 2011 tax return This includes amounts received for work performed while in a work release program or while in a halfway house. Can i efile a 2011 tax return If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “PRI” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). Can i efile a 2011 tax return Pension or annuity from deferred compensation plans. Can i efile a 2011 tax return A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is not considered earned income for the earned income credit. Can i efile a 2011 tax return If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “DFC” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). Can i efile a 2011 tax return This amount may be reported in box 11 of your Form W-2. Can i efile a 2011 tax return If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or an annuity. Can i efile a 2011 tax return Clergy. Can i efile a 2011 tax return   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also re
Español

Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

California Department of Consumer Affairs

Website: California Department of Consumer Affairs

Address: California Department of Consumer Affairs
Consumer Information Division
1625 N. Market Blvd., Suite N 112
Sacramento, CA 95834

Phone Number: 916- 445-1254

Toll-free: 1-800-952-5210

TTY: 916-928-1227; 1-800-326-2297

California Office of the Attorney General

Website: California Office of the Attorney General

Address: California Office of the Attorney General
Public Inquiry Unit
PO Box 944255
Sacramento, CA 94244-2550

Phone Number: 916-322-3360

Toll-free: 1-800-952-5225 (CA)

TTY: 1-800-735-2929

Contractors State License Board

Website: Contractors State License Board

Address: Contractors State License Board
9821 Business Park Dr.
Sacramento, CA 95827

Phone Number: 916-255-3900 (Headquarters) 916-255-2924 (Northern CA.) 562-345-7600 (Southern CA.)

Toll-free: 1-800-321-2752

California Bureau of Automotive Repair

Website: California Bureau of Automotive Repair

Address: California Bureau of Automotive Repair
Department of Consumer Affairs
10949 N. Mather Blvd.
Rancho Cordova, CA 95670

Toll-free: 1-800-952-5210 (Consumer Questions) 1-866-799-3811 (Complaint Intake)

Back to Top

County Consumer Protection Offices

Stanislaus County District Attorney's Office

Website: Stanislaus County District Attorney's Office

Address: Stanislaus County District Attorney's Office
Consumer Protection Unit
832 12th St., Suite 300
Modesto, CA 95354

Phone Number: 209-525-5550

Ventura County District Attorney's Office

Website: Ventura County District Attorney's Office

Address: Ventura County District Attorney's Office
Consumer Mediation Section
800 S. Victoria Ave.
Ventura, CA 93009

Phone Number: 805-654-3110

Toll-free: 1-800-660-5474 ext 3110 (Ventura)

Contra Costa County District Attorneys Office

Website: Contra Costa County District Attorneys Office (Consumer protection division of Contra Costa)

Address: Contra Costa County District Attorneys Office
Special Operations Division- Consumer Division
900 Ward St., 4th Floor
Martinez, CA 94553

Phone Number: 925-957-8604

Fresno County District Attorney's Office

Website: Fresno County District Attorney's Office

Address: Fresno County District Attorney's Office
Consumer Protection Division
929 L St.
Fresno, CA 93721

Phone Number: 559-600-3156

Kern County District Attorney's Office

Website: Kern County District Attorney's Office

Address: Kern County District Attorney's Office
Consumer Protection Unit
Justice Building

1215 Truxtun Ave., 4th Floor
Bakersfield, CA 93301

Phone Number: 661-868-7600

Los Angeles County Department of Consumer Affairs

Website: Los Angeles County Department of Consumer Affairs

Address: Los Angeles County Department of Consumer Affairs
500 W. Temple St., Room B-96
Los Angeles, CA 90012-2722

Phone Number: 213-974-1452

Toll-free: 1-800-593-8222 (L.A. County)

TTY: 213-626-0913

Marin County District Attorney's Office

Website: Marin County District Attorney's Office

Address: Marin County District Attorney's Office
Consumer Protection Unit
Hall of Justice, Room 130
3501 Civic Center Dr.
San Rafael, CA 94903

Phone Number: 415-473-6450 415-473-6495 (Mediation)

Monterey County District Attorney's Office

Website: Monterey County District Attorney's Office (District attorneys page)

Address: Monterey County District Attorney's Office
Consumer Protection Division
1200 Aguajito Rd., Room 301
Monterey, CA 93940

Phone Number: 831-755-5073 (Salinas) 831-647-7770 (Monterey) 831-385-8373 (King City)

Napa County District Attorney's Office

Website: Napa County District Attorney's Office (Napa County website)

Address: Napa County District Attorney's Office
Consumer Affairs
931 Parkway Mall
Napa, CA 94559

Phone Number: 707-253-4059 (Hotline)

Orange County District Attorney's Office

Website: Orange County District Attorney's Office

Address: Orange County District Attorney's Office
Consumer Protection Unit
401 Civic Center Dr., W
Santa Ana, CA 92701

Phone Number: 714-834-6553

San Diego County District Attorney's Office

Website: San Diego County District Attorney's Office

Address: San Diego County District Attorney's Office
Consumer Protection Unit
330 W. Broadway
San Diego, CA 92101

Phone Number: 619-531-4040 619-531-3507 (Consumer Fraud Hotline)

San Francisco County District Attorney's Office

Website: San Francisco County District Attorney's Office

Address: San Francisco County District Attorney's Office
Special Operations Division- Consumer Protection Unit
732 Brannan St.
San Francisco, CA 94102

Phone Number: 415-551-9595 (Hotline)

San Luis Obispo County District Attorneys Office

Website: San Luis Obispo County District Attorneys Office

Address: San Luis Obispo County District Attorneys Office
Economic Crime Unit
Consumer Advisory

County Courthouse Annex
1050 Monterey St., Room 223
San Luis Obispo, CA 93408

Phone Number: 805-781-5856

San Mateo County District Attorneys Office

Website: San Mateo County District Attorneys Office

Address: San Mateo County District Attorneys Office
Consumer Environmental & Protection Unit
Hall of Justice and Records
400 County Center, 3rd Floor
Redwood City, CA 94063

Phone Number: 650-363-4651 650-363-4636 (Complaints)

Santa Barbara County District Attorney's Office

Website: Santa Barbara County District Attorney's Office

Address: Santa Barbara County District Attorney's Office
Consumer Mediation Services
1112 Santa Barbara St.
Santa Maria, CA 93101

Phone Number: 805-568-2300

Santa Clara County District Attorney's Office

Website: Santa Clara County District Attorney's Office

Address: Santa Clara County District Attorney's Office
Consumer Protection Unit
70 W. Hedding St.
West Wing
San Jose, CA 95110

Phone Number: 408-792-2880

Santa Cruz County District Attorney's Office

Website: Santa Cruz County District Attorney's Office

Address: Santa Cruz County District Attorney's Office
Consumer Affairs Unit
701 Ocean St., Room 200
Santa Cruz, CA 95060

Phone Number: 831-454-2050

TTY: 831-454-2123

Solano County District Attorney's Office

Website: Solano County District Attorney's Office

Phone Number: 707-784-6859

Back to Top

City Consumer Protection Offices

Los Angeles City Attorney's Office

Website: Los Angeles City Attorney's Office

Address: Los Angeles City Attorney's Office
Consumer Protection Unit
200 N. Main St.,
800 City Hall East
Los Angeles, CA 90012

Phone Number: 213-978-8070

TTY: 213-978-8310

San Diego City Attorney's Office

Website: San Diego City Attorney's Office

Address: San Diego City Attorney's Office
Consumer and Environmental Protection Unit
1200 Third Ave., #1620
San Diego, CA 92101

Phone Number: 619-533-5600

TTY: 619-702-7198

Santa Monica City Attorneys Office

Website: Santa Monica City Attorneys Office

Address: Santa Monica City Attorneys Office
Consumer Protection Unit
1685 Main St., 3rd Floor
Santa Monica, CA 90401

Phone Number: 310-458-8336

TTY: 310-458-8696

Back to Top

Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Business Oversight

Website: Department of Business Oversight

Address: Department of Business Oversight
Consumer Services
1515 K St., Suite 200
Sacramento, CA 95814

Phone Number: 916-327-7585

Toll-free: 1-866-275-2677 (CA)

Back to Top

Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Services Division
300 S. Spring St., South Tower
Los Angeles, CA 90013

Phone Number: 213-897-8921

Toll-free: 1-800-927-4357 (CA)

TTY: 1-800-482-4833

Department of Managed Health Care, California HMO Help Center

Website: Department of Managed Health Care, California HMO Help Center

Address: Department of Managed Health Care, California HMO Help Center
980 9th St., Suite 500
Sacramento, CA 95814-2725

Toll-free: 1-888-466-2219

TTY: 1-877-688-9891

Back to Top

Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Business Oversight

Website: Department of Business Oversight

Address: Department of Business Oversight
Consumer Services
1515 K St., Suite 200
Sacramento, CA 95814

Toll-free: 1-866-275-2677

Back to Top

Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
Consumer Affairs Branch
505 Van Ness Ave.
San Francisco, CA 94102

Phone Number: 415-703-2782

Toll-free: 1-800-649-7570 (CA)

TTY: 1-866-836-7825

Back to Top

The Can I Efile A 2011 Tax Return

Can i efile a 2011 tax return 32. Can i efile a 2011 tax return   Crédito por Gastos del Cuidado de Menores y Dependientes Table of Contents Recordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Can i efile a 2011 tax return Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Recordatorios Se necesita un Número de Identificación del Contribuyente (TIN, por sus siglas en inglés) para cada persona calificada. Can i efile a 2011 tax return  Tiene que incluir el nombre y el número de identificación del contribuyente (el cual suele ser el número de Seguro Social) de cada persona calificada en la línea 2 del Formulario 2441. Can i efile a 2011 tax return Vea Número de identificación del contribuyente , bajo Requisitos de la Persona Calificada , más adelante. Can i efile a 2011 tax return Podría verse obligado a pagar los impuestos sobre la nómina. Can i efile a 2011 tax return  Si le paga a alguien para que venga a cuidar de su dependiente o de su cónyuge en su casa, puede que a usted se le considere un empleador de empleados domésticos, que deba pagar impuestos sobre la nómina. Can i efile a 2011 tax return Por lo general, no se le considera un empleador de empleados domésticos si la persona que cuida de su dependiente o de su cónyuge lleva a cabo este servicio en su propio domicilio (él de dicha persona) o en su lugar de negocios. Can i efile a 2011 tax return Vea Impuestos sobre la Nómina para Empleadores de Empleados Domésticos , más adelante. Can i efile a 2011 tax return Introduction Este capítulo trata del crédito por gastos de cuidado de menores y dependientes y trata los siguientes temas: Los requisitos que uno tiene que reunir para reclamar el crédito. Can i efile a 2011 tax return Cómo calcular el crédito. Can i efile a 2011 tax return Cómo reclamar el crédito. Can i efile a 2011 tax return Impuestos sobre la nómina que usted podría verse obligado a pagar como empleador de empleados domésticos. Can i efile a 2011 tax return Quizás pueda reclamar el crédito por gastos del cuidado de menores y dependientes si le paga a alguien para que cuide a un dependiente menor de 13 años de edad, o a su cónyuge o dependiente incapacitado que no pueda cuidar de sí mismo. Can i efile a 2011 tax return El crédito puede ser hasta el 35% de sus gastos. Can i efile a 2011 tax return Para tener derecho al crédito, usted debe encontrarse obligado a pagar estos gastos para poder trabajar o buscar trabajo. Can i efile a 2011 tax return Este crédito no se debe confundir con el crédito tributario por hijos, el cual se describe en el capítulo 34. Can i efile a 2011 tax return Beneficios para el cuidado de dependientes. Can i efile a 2011 tax return   Si usted recibió de su empleador algún beneficio durante el año que era para el cuidado de dependientes, usted quizás pueda excluir de sus ingresos una parte o el total de dicho beneficio. Can i efile a 2011 tax return Tiene que completar la Parte III del Formulario 2441, antes de poder calcular la cantidad de su crédito. Can i efile a 2011 tax return Vea Beneficios para el Cuidado de Dependientes bajo Cómo Calcular el Crédito , más adelante. Can i efile a 2011 tax return Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 503 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés 926 Household Employer's Tax Guide (Guía de impuestos para empleadores de empleados domésticos), en inglés Formulario (e Instrucciones) 2441 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés Anexo H (Formulario 1040) Household Employment Taxes (Impuestos sobre la nómina correspondiente a empleados domésticos), en inglés W-7(SP) Solicitud del Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos W-10 Dependent Care Provider's Identification and Certification (Identificación y certificación del proveedor del cuidado de dependientes), en inglés Requisitos Para Reclamar el Crédito Para poder reclamar el crédito por gastos del cuidado de menores y dependientes, usted tiene que presentar el Formulario 1040 o el Formulario 1040A, pero no el Formulario 1040EZ y, además, cumplir todos los requisitos siguientes: El cuidado tiene que ser provisto a una, o más de una, persona calificada; la cual debe estar identificada en el Formulario 2441, Child and Dependent Care Expenses (Gastos del Cuidado de Menores y Dependientes), en inglés. Can i efile a 2011 tax return Vea más adelante Requisitos de la Persona Calificada . Can i efile a 2011 tax return Usted (y su cónyuge si presentan una declaración conjunta) tiene que haber recibido ingresos del trabajo durante el año. Can i efile a 2011 tax return Sin embargo, vea más adelante el tema Regla para cónyuge estudiante o cónyuge incapacitado para cuidar de sí mismo bajo Requisito del Ingreso del Trabajo. Can i efile a 2011 tax return Tiene que pagar gastos del cuidado de menores y dependientes para que usted (y su cónyuge, si presentan una declaración conjunta) pueda trabajar o buscar trabajo. Can i efile a 2011 tax return Vea más adelante Requisito de Gastos Relacionados con el Trabajo . Can i efile a 2011 tax return Tiene que hacer los pagos por gastos del cuidado de menores y dependientes a alguien que ni usted ni su cónyuge puedan declarar como dependiente. Can i efile a 2011 tax return Si le hace pagos a su hijo, dicho hijo no puede ser su dependiente y éste tiene que tener 19 años de edad o más al final del año. Can i efile a 2011 tax return Los pagos no se le pueden hacer: A su cónyuge ni Al padre o madre de la persona calificada, si éste es su hijo y tiene menos de 13 años de edad. Can i efile a 2011 tax return Vea más adelante Pagos a Parientes o Dependientes bajo Requisito de Gastos Relacionados con el Trabajo . Can i efile a 2011 tax return Su estado civil para la declaración puede ser soltero, cabeza de familia, o viudo que reúne los requisitos con hijo dependiente. Can i efile a 2011 tax return Si está casado, debe presentar una declaración conjunta, a menos que le corresponda alguna excepción. Can i efile a 2011 tax return Vea Requisito de la Declaración Conjunta , más adelante. Can i efile a 2011 tax return Tiene que identificar en la declaración a la persona o institución que le proporciona los cuidados. Can i efile a 2011 tax return Vea más adelante, Requisito de Identificación del Proveedor de Cuidados . Can i efile a 2011 tax return Si excluye o deduce beneficios de un plan de beneficios para el cuidado de dependientes provisto para ese propósito, la cantidad total que excluya o deduzca tiene que ser menos de la cantidad límite de dólares por gastos calificados (por lo general, $3,000 si se trata de una persona calificada que recibió el cuidado, o $6,000 si el cuidado fue para dos o más personas calificadas). Can i efile a 2011 tax return Si el cuidado fue para dos o más personas calificadas, la cantidad que excluya o deduzca siempre será menos del límite de dólares, ya que la cantidad total que puede excluir o deducir está limitada a $5,000. Can i efile a 2011 tax return Vea Reducción del Límite de Dinero bajo Cómo Calcular el Crédito , más adelante. Can i efile a 2011 tax return Estos requisitos se presentan en la Figura 32–A y también se explican en detalle en este capítulo. Can i efile a 2011 tax return Requisitos de la Persona Calificada Los gastos del cuidado de menores y dependientes tienen que haberse incurrido por el cuidado de una o más personas calificadas. Can i efile a 2011 tax return Una persona calificada es: Un hijo calificado que es su dependiente y que tenía menos de 13 años de edad cuando se le prestó el cuidado (pero vea Hijo de padres divorciados o separados o que viven aparte , más adelante) Su cónyuge que no estaba física o mentalmente capaz de cuidar de sí mismo y que vivió con usted por más de la mitad del año o Una persona que no estaba física o mentalmente capaz de cuidar de sí misma, vivió con usted por más de la mitad del año y: Era su dependiente o Hubiera sido su dependiente excepto que: recibió $3,900 o más de ingresos brutos, presentó una declaración conjunta o usted, o su cónyuge si presentaron una declaración conjunta, pudo ser declarado como dependiente en la declaración de impuestos del año 2013 de otra persona. Can i efile a 2011 tax return Definición de dependiente. Can i efile a 2011 tax return   Un dependiente es una persona, que no sea usted ni su cónyuge, por la cual puede declarar una exención. Can i efile a 2011 tax return Para ser su dependiente, una persona tiene que ser su hijo calificado (o su pariente calificado). Can i efile a 2011 tax return Hijo calificado. Can i efile a 2011 tax return   Para ser su hijo calificado, un hijo tiene que vivir con usted durante más de la mitad del año y reunir otros requisitos. Can i efile a 2011 tax return Información adicional. Can i efile a 2011 tax return   Para más información sobre quién es su dependiente o hijo calificado, vea el capítulo 3. Can i efile a 2011 tax return Persona que no estaba física o mentalmente capaz de cuidar de sí misma. Can i efile a 2011 tax return   Las personas que no pueden vestirse, lavarse o alimentarse por sí solas debido a problemas físicos o mentales son consideradas incapacitadas para cuidar de sí mismas. Can i efile a 2011 tax return También se consideran incapacitadas para cuidar de sí mismas las personas que tienen que ser cuidadas en todo momento para impedir que se lastimen a sí mismas o a los demás. Can i efile a 2011 tax return Figura 32–A. Can i efile a 2011 tax return ¿Puede usted reclamar el Crédito? ¿Puede usted reclamar el crédito? Persona que reúne los requisitos por parte del año. Can i efile a 2011 tax return   Se determina si una persona reúne o no los requisitos a diario. Can i efile a 2011 tax return Por ejemplo, si la persona por la cual usted paga los gastos del cuidado de menores y dependientes deja de reunir los requisitos el 16 de septiembre, cuente sólo los gastos hasta el 15 de septiembre, inclusive. Can i efile a 2011 tax return Vea también Límite annual bajo Límite de Dinero , más adelante. Can i efile a 2011 tax return Nacimiento o fallecimiento de una persona que reúna los demás requisitos. Can i efile a 2011 tax return   Al determinar si una persona es persona calificada, se considera que una persona que nació o falleció en 2013 vivió con usted durante más de la mitad del año 2013 si su vivienda (la de usted) fue la vivienda de dicha persona más de la mitad del tiempo que estuvo viva en 2013. Can i efile a 2011 tax return Número de identificación del contribuyente. Can i efile a 2011 tax return   Tiene que incluir en su declaración el nombre y el número de identificación del contribuyente (generalmente es el número del Seguro Social) de la(s) persona(s) calificada(s). Can i efile a 2011 tax return Si no indica la información correcta en la declaración, el crédito podría ser reducido o denegado. Can i efile a 2011 tax return Número de identificación de contribuyente individual para extranjeros. Can i efile a 2011 tax return   Si la persona calificada es extranjero residente, o extranjero no residente que no tiene y no puede obtener un número del Seguro Social (SSN, por sus siglas en inglés), use el número de identificación de contribuyente (ITIN, por sus siglas en inglés) de esa persona. Can i efile a 2011 tax return El ITIN se anota en todo espacio donde se requiera que se escriba un SSN en una declaración de impuestos. Can i efile a 2011 tax return Para solicitar un ITIN, consulte el Formulario W-7(SP) (o el Formulario W-7, en inglés). Can i efile a 2011 tax return   El ITIN se utiliza solamente para propósitos tributarios. Can i efile a 2011 tax return El mismo no le da al portador el derecho de recibir beneficios del Seguro Social ni cambia el estado del portador en cuanto a empleo o estado migratorio, de acuerdo con las leyes de los Estados Unidos. Can i efile a 2011 tax return Número de identificación del contribuyente en proceso de adopción. Can i efile a 2011 tax return   Si la persona calificada es un hijo que ha sido puesto a cargo de usted para adopción y para el cual usted no tiene un SSN, tiene que obtener un número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés) para el hijo. Can i efile a 2011 tax return Presente el Formulario W-7A, Application for Taxpayer Identification Number for Pending U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return Adoptions (Solicitud de número de identificación del contribuyente para adopciones pendientes en los Estados Unidos), en inglés. Can i efile a 2011 tax return Hijo de padres divorciados o separados o que viven aparte. Can i efile a 2011 tax return   Aunque no pueda declarar a su hijo como dependiente, su hijo es tratado como su persona calificada si: El hijo tenía menos de 13 años de edad o estaba física o mentalmente incapacitado para cuidar de sí mismo, El hijo recibió más de la mitad de la manutención durante el año natural de parte de uno o ambos padres que son divorciados, o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, están separados conforme a un acuerdo de separación judicial escrito, o vivieron aparte en todo momento durante los últimos 6 meses del año natural, El hijo estuvo bajo la custodia de uno o ambos padres durante más de la mitad del año y Usted era el padre o madre que tuvo custodia. Can i efile a 2011 tax return   Se considera que el padre con quien el hijo vivió la mayor cantidad de noches en 2013 es el padre con custodia. Can i efile a 2011 tax return Si el hijo estaba con cada padre una cantidad igual de noches, el padre con custodia es aquél que tiene el ingreso bruto ajustado mayor. Can i efile a 2011 tax return Para más detalles e información sobre la excepción para padres que trabajan de noche, vea la Publicación 501, en inglés. Can i efile a 2011 tax return   El padre que no tiene custodia del hijo no puede tratarle a éste como su persona calificada, a pesar de que tenga derecho para reclamarle al hijo como dependiente conforme a las reglas especiales para hijos de padres divorciados o separados. Can i efile a 2011 tax return Requisito del Ingreso del Trabajo Para reclamar el crédito, usted (y su cónyuge, si presenta una declaración conjunta) tiene que haber recibido ingreso del trabajo durante el año. Can i efile a 2011 tax return Ingreso del trabajo. Can i efile a 2011 tax return   El ingreso del trabajo incluye sueldos, salarios, propinas, cualquier otra retribución tributable recibida como empleado, y los ingresos netos del trabajo por cuenta propia. Can i efile a 2011 tax return Las pérdidas netas del empleo por cuenta propia reducen el ingreso del trabajo. Can i efile a 2011 tax return El ingreso del trabajo también incluye indemnizaciones por huelga y toda compensación por incapacidad que haya declarado como salario. Can i efile a 2011 tax return   Generalmente, sólo se incluye esa compensación que es tributable. Can i efile a 2011 tax return Sin embargo, uno puede elegir incluir paga por combate no sujeta a impuestos en el ingreso del trabajo. Can i efile a 2011 tax return Si presenta una declaración conjunta y tanto usted como su cónyuge recibieron paga no tributable por combate, cada uno de ustedes puede hacer su propia elección. Can i efile a 2011 tax return (O sea, si uno de ustedes hace la elección, el otro también la puede hacer pero no es requerido). Can i efile a 2011 tax return Debería calcular el crédito de ambas maneras y hacer la elección si le da el mayor beneficio tributario. Can i efile a 2011 tax return Miembros de ciertas religiones opuestas al Seguro Social. Can i efile a 2011 tax return   Esas personas que son miembros de ciertas religiones que se oponen a participar en programas de la Ley del Seguro Social y que tienen un formulario aprobado por el IRS que excluya ciertos ingresos de los impuestos del Seguro Social y Medicare pueden tratar ciertos ingresos como si no fueran ingresos del trabajo, para este propósito. Can i efile a 2011 tax return Vea Earned Income Test (Requisito del ingreso del trabajo), en la Publicación 503, en inglés. Can i efile a 2011 tax return Ingreso no derivado del trabajo. Can i efile a 2011 tax return   El ingreso del trabajo no incluye: Pensiones y anualidades, Beneficios del Seguro Social ni beneficios de jubilación para empleados ferroviarios, Compensación del seguro obrero, Intereses ni dividendos, Compensación por desempleo, Becas de estudios ni becas de desarrollo profesional, salvo las que se declaren en el Formulario W-2 pagadas a usted por haber trabajado en la enseñanza o por algún otro servicio, Pagos por trabajo requerido por el bienestar social no sujetos a impuesto, Pagos de manutención para hijos menores que usted haya recibido, Ingreso de extranjeros no residentes no relacionado con una ocupación o negocio estadounidense, o Toda cantidad recibida por trabajo hecho mientras estaba recluido en una institución penal. Can i efile a 2011 tax return Regla para cónyuge estudiante o cónyuge que no es capaz de cuidar de sí mismo. Can i efile a 2011 tax return   Se considera que su cónyuge tiene ingreso del trabajo en cualquier mes en que el mismo: Sea estudiante a tiempo completo o No esté física o mentalmente capaz de cuidar de sí mismo. Can i efile a 2011 tax return Su cónyuge también tiene que vivir con usted durante más de la mitad del año. Can i efile a 2011 tax return   Si usted va a presentar una declaración conjunta, esta regla también es aplicable. Can i efile a 2011 tax return Usted puede ser tratado como si hubiera obtenido ingreso del trabajo por cualquier mes en el que es un estudiante a tiempo completo o no es capaz de cuidar de sí mismo. Can i efile a 2011 tax return   Calcule el ingreso del trabajo del cónyuge que no trabaja, descrito en los apartados (1) o (2) anteriores, tal como se indica más adelante en la sección titulada Límite del Ingreso del Trabajo . Can i efile a 2011 tax return   Esta regla es aplicable a un solo cónyuge durante cualquier mes del año. Can i efile a 2011 tax return Si, en el mismo mes, ni usted ni su cónyuge trabajan, pero son estudiantes a tiempo completo o no están física o mentalmente capaces de cuidar de sí mismos, se considera que solamente uno de ustedes ha recibido ingreso del trabajo en ese mes. Can i efile a 2011 tax return Estudiante a tiempo completo. Can i efile a 2011 tax return   Se considera que usted es estudiante a tiempo completo si se ha matriculado en una escuela por el número de horas o cursos que la misma considere asistencia a tiempo completo. Can i efile a 2011 tax return Tiene que haber sido estudiante a tiempo completo durante alguna parte de cada uno de un mínimo de 5 meses del año natural durante el año. Can i efile a 2011 tax return Dichos meses no tienen que ser consecutivos. Can i efile a 2011 tax return Escuela. Can i efile a 2011 tax return   El término “escuela” comprende escuelas secundarias, escuelas universitarias (colleges), universidades y escuelas técnicas, profesionales e industriales. Can i efile a 2011 tax return No se considera que un curso de capacitación en el empleo, escuela por correspondencia, ni escuelas por Internet sean escuelas, para este propósito. Can i efile a 2011 tax return Requisito de Gastos Relacionados con el Trabajo Los gastos de cuidado de menores y dependientes tienen que estar relacionados con el trabajo para que usted tenga derecho al crédito. Can i efile a 2011 tax return Los gastos se consideran relacionados con el trabajo solamente si se cumplen las dos condiciones siguientes: Le permiten a usted (y a su cónyuge si presentan una declaración conjunta) trabajar o buscar trabajo. Can i efile a 2011 tax return Son para el cuidado de una persona calificada. Can i efile a 2011 tax return Si Trabaja o Busca Trabajo Para ser relacionados con el trabajo, sus gastos tendrán que permitirle trabajar o buscar trabajo. Can i efile a 2011 tax return Si está casado, generalmente tanto usted como su cónyuge tienen que trabajar o estar buscando trabajo. Can i efile a 2011 tax return A un cónyuge se le considera empleado durante cualquier mes en que sea estudiante a tiempo completo o esté física o mentalmente incapaz de cuidar de sí mismo. Can i efile a 2011 tax return Puede trabajar para otra persona o por cuenta propia como dueño único o en sociedad colectiva. Can i efile a 2011 tax return Su empleo puede ser a tiempo completo o a tiempo parcial. Can i efile a 2011 tax return También se le considera empleado si está buscando trabajo activamente. Can i efile a 2011 tax return Sin embargo, si no encuentra empleo y no tiene ingreso del trabajo ese año, no puede reclamar este crédito. Can i efile a 2011 tax return Vea Requisito del Ingreso del Trabajo , anteriormente. Can i efile a 2011 tax return Un gasto no se considera relacionado con el trabajo simplemente porque incurrió en el mismo mientras estaba trabajando. Can i efile a 2011 tax return Su razón por incurrir en el gasto tiene que ser para permitirle a usted trabajar. Can i efile a 2011 tax return Son los hechos los que determinan si sus gastos son para permitirle trabajar o buscar trabajo. Can i efile a 2011 tax return Ejemplo 1. Can i efile a 2011 tax return El costo de una niñera mientras usted y su cónyuge salen a comer no suele ser un gasto relacionado con el trabajo. Can i efile a 2011 tax return Ejemplo 2. Can i efile a 2011 tax return Usted trabaja durante el día. Can i efile a 2011 tax return Su cónyuge trabaja por la noche y duerme por el día. Can i efile a 2011 tax return Usted paga por el cuidado de su hijo de 5 años de edad durante las horas en las que usted trabaja y su cónyuge duerme. Can i efile a 2011 tax return Estos gastos se consideran gastos de trabajo. Can i efile a 2011 tax return Trabajo voluntario. Can i efile a 2011 tax return    Para este propósito, a usted no se le considera empleado si hace trabajo voluntario no pagado o por un salario nominal. Can i efile a 2011 tax return Trabajo parte del año. Can i efile a 2011 tax return   Si trabaja o busca trabajo activamente durante solamente parte del período cubierto por los gastos, entonces tiene que calcular los gastos de cada día. Can i efile a 2011 tax return Por ejemplo, si trabaja todo el año y sus gastos de cuidado son de $250 al mes ($3,000 para el año), todos los gastos están relacionados con el trabajo. Can i efile a 2011 tax return Sin embargo, si trabaja o busca trabajo por sólo 2 meses y 15 días durante el año y paga gastos de $250 al mes, sus gastos relacionados con el trabajo se limitan a $625 (2 meses y medio x $250). Can i efile a 2011 tax return Ausencia temporal del trabajo. Can i efile a 2011 tax return   En caso de una ausencia temporal y breve del trabajo, como vacaciones o una enfermedad leve, no tiene que calcular los gastos por cada día, si le resulta de todos modos necesario pagar por cuidados durante ese período. Can i efile a 2011 tax return En vez de eso, puede calcular el crédito incluyendo los gastos que pagó durante el período de ausencia. Can i efile a 2011 tax return   Una ausencia de 2 semanas o menos se considera una ausencia temporal y breve. Can i efile a 2011 tax return Una ausencia de más de 2 semanas podría considerarse una ausencia temporal y breve, según las circunstancias. Can i efile a 2011 tax return Ejemplo. Can i efile a 2011 tax return Para poder trabajar, usted paga a una niñera para que cuide de su hijo de 2 años e hija de 4 años de edad. Can i efile a 2011 tax return Usted se enferma y falta al trabajo 4 meses, pero recibe compensación por enfermedad. Can i efile a 2011 tax return Sigue pagando a la niñera por cuidar de sus hijos mientras está enferma. Can i efile a 2011 tax return La ausencia no se considera temporal y breve y los gastos no se consideran gastos relacionados con el trabajo. Can i efile a 2011 tax return Trabajo a tiempo parcial. Can i efile a 2011 tax return   Si trabaja a tiempo parcial, normalmente tiene que calcular los gastos por cada día. Can i efile a 2011 tax return No obstante, si tiene que pagar por cuidados semanal o mensualmente, o de algún otro modo que incluya días trabajados y no trabajados, puede calcular el crédito incluyendo los gastos que pagó por los días no trabajados. Can i efile a 2011 tax return Todo día en el que trabaje por lo menos 1 hora se considera día de trabajo. Can i efile a 2011 tax return Ejemplo 1. Can i efile a 2011 tax return Trabaja 3 días a la semana. Can i efile a 2011 tax return Mientras trabaja, le cuidan a su hijo de 6 años de edad en un centro de cuidados para dependientes, que cumple todos los reglamentos estatales y locales. Can i efile a 2011 tax return El centro cobra a tasas de $150 por cualesquiera 3 días de la semana o $250 por 5 días a la semana. Can i efile a 2011 tax return A su hijo le cuidan en el centro 5 días a la semana. Can i efile a 2011 tax return Los gastos relacionados con el trabajo se limitan a $150 a la semana. Can i efile a 2011 tax return Ejemplo 2. Can i efile a 2011 tax return Los hechos son los mismos del Ejemplo 1 salvo que el centro no brinda la opción de pagar por solo 3 días. Can i efile a 2011 tax return El cargo semanal completo de $250 podría ser un gasto relacionado con el trabajo. Can i efile a 2011 tax return Cuidado de una Persona Calificada Para tener gastos que se consideran relacionados con el trabajo, tiene que haber incurrido en los mismos para proveer cuidados a una persona calificada. Can i efile a 2011 tax return No se le requiere escoger la manera más barata de proveer dichos cuidados. Can i efile a 2011 tax return El costo de un proveedor de cuidados remunerado podría ser un gasto por cuidar de una persona calificada aun si se pudiera haber conseguido otro proveedor de cuidados sin costo alguno. Can i efile a 2011 tax return Se considera que los gastos son para el cuidado de una persona calificada sólo si el motivo prinicipal de dichos gastos es el bienestar y la protección de esa persona. Can i efile a 2011 tax return Los gastos para servicios domésticos reúnen los requisitos si una parte de dichos servicios es el cuidado de personas calificadas. Can i efile a 2011 tax return Vea Servicios domésticos , más adelante. Can i efile a 2011 tax return Gastos que no son por cuidados. Can i efile a 2011 tax return   Los gastos para el cuidado no incluyen cantidades que pague por concepto de comida, alojamiento, ropa, educación y entretenimiento. Can i efile a 2011 tax return Sin embargo, puede incluir cantidades pequeñas pagadas por estos artículos si las mismas están relacionadas con el costo del cuidado de la persona calificada, y no se pueden separar de dicho costo. Can i efile a 2011 tax return   Pagos de pensión para hijos menores no son de cuidado y no reúne los requisitos del crédito. Can i efile a 2011 tax return Educación. Can i efile a 2011 tax return   Los gastos incurridos por un niño que está en una guardería infantil, un parvulario o programas similares para niños que estén por debajo del nivel de kindergarten, se consideran gastos de cuidado. Can i efile a 2011 tax return Los gastos para la asistencia al kindergarten o para grados superiores no se consideran gastos de cuidado. Can i efile a 2011 tax return No use estos gastos para calcular el crédito. Can i efile a 2011 tax return   Sin embargo, los gastos de cuidado del niño antes o después de la escuela si asiste al kindergarten o a un grado superior podrían considerarse gastos por cuidado de dependientes. Can i efile a 2011 tax return   Las clases de verano y programas de clases particulares no se consideran cuidado de dependientes. Can i efile a 2011 tax return Ejemplo 1. Can i efile a 2011 tax return Usted lleva a su hijo de 3 años de edad a una guardería infantil que provee almuerzo y actividades educativas como parte de su servicio de cuidado para niños de edad preescolar. Can i efile a 2011 tax return El almuerzo y las actividades educativas están relacionados con el cuidado de su hijo y el costo de los mismos no se puede separar del costo del cuidado. Can i efile a 2011 tax return Puede incluir el costo total cuando calcule el crédito. Can i efile a 2011 tax return Ejemplo 2. Can i efile a 2011 tax return Usted inscribe a su hijo de 10 años de edad en una escuela de internado para poder trabajar a tiempo completo. Can i efile a 2011 tax return Sólo la parte del gasto de la escuela de internado que corresponde al cuidado de su hijo se considera un gasto relacionado con el trabajo. Can i efile a 2011 tax return Puede incluir esa parte del gasto al calcular su crédito, si la misma se puede separar del costo de educación. Can i efile a 2011 tax return No puede incluir parte alguna de la cantidad que usted pague a la escuela por la educación de su hijo. Can i efile a 2011 tax return Cuidado fuera de su domicilio. Can i efile a 2011 tax return   Puede incluir el costo del cuidado provisto fuera de su domicilio si dicho cuidado es para un dependiente que tenga menos de 13 años de edad o alguna otra persona calificada que habitualmente pasa por lo menos 8 horas al día en la casa de usted. Can i efile a 2011 tax return Centro de cuidado para dependientes. Can i efile a 2011 tax return   Puede incluir el costo de cuidados provistos fuera de su domicilio por un centro de cuidados para dependientes sólo si el centro cumple con todas las reglas o normas locales y estatales correspondientes a estos centros. Can i efile a 2011 tax return   Un centro de cuidados para dependientes es un lugar que provee cuidados a más de 6 personas (que no sean personas que vivan allí) y recibe una compensación, pago o subvención por proveer servicios para cualquiera de esas personas, aun cuando el centro no tenga fines de lucro. Can i efile a 2011 tax return Campamento. Can i efile a 2011 tax return   El costo de mandar a su hijo a un campamento en el que pase la noche no se considera un gasto relacionado con el trabajo. Can i efile a 2011 tax return El costo de mandar a su hijo a un campamento de día podría ser un gasto relacionado con el trabajo, aunque el campamento se especialice en una actividad específica, como computadoras o fútbol. Can i efile a 2011 tax return Transporte. Can i efile a 2011 tax return   Si un proveedor de cuidados lleva a una persona calificada desde o hasta el lugar de cuidado, se considera que dicho transporte es gasto de cuidado de la persona calificada. Can i efile a 2011 tax return Esto incluye transporte en autobús, metro, taxi o auto privado. Can i efile a 2011 tax return Sin embargo, el transporte que no sea proporcionado por un proveedor de cuidados no se considera gasto de cuidado de la persona calificada. Can i efile a 2011 tax return Además, si usted paga el costo del transporte de la persona que provee el cuidado para que venga a su casa, dicho gasto no se considera gasto de cuidado de la persona calificada. Can i efile a 2011 tax return Cargos y depósitos. Can i efile a 2011 tax return   Los cargos pagados a una agencia para obtener servicios de un proveedor de cuidados, los depósitos pagados a una agencia o parvulario, los cargos de solicitud y otros gastos indirectos se consideran gastos relacionados con el trabajo si uno tiene que pagarlos para recibir los cuidados, aun si no se pagan directamente por dichos cuidados. Can i efile a 2011 tax return Sin embargo, un depósito al que haya perdido el derecho no se considera gasto de cuidado de una persona calificada si de hecho no se provee dicho cuidado. Can i efile a 2011 tax return Ejemplo 1. Can i efile a 2011 tax return Pagó un cargo a una agencia para recibir los servicios de la niñera que cuida a su hija de 2 años de edad mientras usted trabaja. Can i efile a 2011 tax return El cargo que usted pagó se considera un gasto relacionado con el trabajo. Can i efile a 2011 tax return Ejemplo 2. Can i efile a 2011 tax return Pagó un depósito a un parvulario para reservar una plaza para su hijo de 3 años de edad. Can i efile a 2011 tax return Después, envió su hijo a otro parvulario y por lo tanto perdió el derecho al depósito. Can i efile a 2011 tax return El depósito al que ya no tiene derecho no es gasto por cuidados que de hecho se proveyeron y por lo tanto no se considera un gasto relacionado con el trabajo. Can i efile a 2011 tax return Servicios domésticos. Can i efile a 2011 tax return   Los gastos que usted paga por servicios domésticos reúnen los requisitos como gastos relacionados con el trabajo si los mismos son, por lo menos en parte, para el bienestar y la protección de la persona calificada. Can i efile a 2011 tax return   Se considera que esos servicios domésticos son servicios comunes y habituales, provistos en su casa y alrededor de la misma, que sean necesarios para mantener la casa. Can i efile a 2011 tax return Los mismos incluyen servicios de un ama de casa, criada, o cocinero. Can i efile a 2011 tax return Sin embargo, los servicios domésticos no incluyen un chófer, camarero o jardinero. Can i efile a 2011 tax return Vea Household Services (Servicios Domésticos), en la Publicación 503, en inglés, para más información. Can i efile a 2011 tax return   En este capítulo, el término ama de casa se refiere a cualquier empleado doméstico cuyos servicios incluyan el cuidado de una persona calificada. Can i efile a 2011 tax return Impuestos pagados sobre el salario. Can i efile a 2011 tax return   Los impuestos pagados sobre el salario por servicios del cuidado de menores y dependientes calificados son gastos relacionados con el trabajo. Can i efile a 2011 tax return Vea Impuestos sobre la nómina para Empleadores de Empleados Domésticos , más adelante. Can i efile a 2011 tax return Pagos a Parientes o Dependientes Usted puede incluir pagos relacionados con el trabajo que usted hizo a sus parientes que no son sus dependientes, aun si los mismos viven en su vivienda. Can i efile a 2011 tax return Sin embargo, no incluya ninguna cantidad que pague a: Un dependiente por quien usted (o su cónyuge, si presentan una declaración conjunta) pueda declarar una exención, Un hijo suyo que tuviera menos de 19 años de edad al final del año, aun si no es dependiente suyo, Una persona que fuera su cónyuge en cualquier momento del año ni Al padre o a la madre de la persona calificada si es hijo de usted y tiene menos de 13 años de edad. Can i efile a 2011 tax return Requisito de la Declaración Conjunta Por regla general, las parejas casadas tienen que presentar una declaración conjunta para poder reclamar el crédito. Can i efile a 2011 tax return Sin embargo, si usted está legalmente separado de su cónyuge o no vive con su cónyuge, quizás pueda presentar una declaración por separado y aún reclamar el crédito. Can i efile a 2011 tax return Si está legalmente separado. Can i efile a 2011 tax return   Si está legalmente separado de su cónyuge conforme a un fallo de divorcio o de manutención por separación judicial, no se le considera casado. Can i efile a 2011 tax return Podría tener derecho a reclamar el crédito en su declaración utilizando el estado civil de cabeza de familia. Can i efile a 2011 tax return Casados que viven aparte. Can i efile a 2011 tax return   No se le considera casado y tendrá derecho al crédito si reúne todas las condiciones siguientes: Presenta una declaración separada de su cónyuge. Can i efile a 2011 tax return Su vivienda es la vivienda de una persona calificada durante más de la mitad del año. Can i efile a 2011 tax return Usted paga más de la mitad del costo de mantener su hogar durante el año. Can i efile a 2011 tax return Su cónyuge no vive en el hogar de usted durante los últimos 6 meses del año. Can i efile a 2011 tax return Gastos de mantenimiento de la vivienda. Can i efile a 2011 tax return   Los gastos de mantenimiento de la vivienda suelen incluir impuestos sobre la propiedad, intereses hipotecarios, alquiler, cargos por servicios públicos, reparaciones en la vivienda, seguros para la vivienda, y alimentos consumidos en la vivienda. Can i efile a 2011 tax return   Los gastos de mantenimiento de la vivienda no incluyen pagos por ropa, educación, tratamiento médico, vacaciones, seguro de vida, transporte ni capital hipotecario. Can i efile a 2011 tax return   Tampoco incluyen la compra, mejoras permanentes ni reemplazo de propiedad. Can i efile a 2011 tax return Por ejemplo, usted no puede incluir los gastos de reemplazar un calentador de agua. Can i efile a 2011 tax return Sin embargo, sí puede incluir los gastos de reparar un calentador de agua. Can i efile a 2011 tax return Fallecimiento del cónyuge. Can i efile a 2011 tax return   Si su cónyuge fallece durante el año y usted no se vuelve a casar antes del final del año, por lo general, debe presentar una declaración conjunta para poder reclamar el crédito. Can i efile a 2011 tax return Si se vuelve a casar antes del final del año, puede reclamar el crédito en la declaración de su cónyuge fallecido. Can i efile a 2011 tax return Requisito de Identificación del Proveedor de Cuidados Tiene que identificar a todas las personas u organizaciones que provean cuidados para su hijo o dependiente. Can i efile a 2011 tax return Use la Parte I del Formulario 2441 para mostrar la información. Can i efile a 2011 tax return Si no tiene proveedores de cuidados y presenta el Formulario 2441 sólo para declarar ingresos tributables en la Parte III, anote “none” (ninguno) en la columna (a) de la línea 1. Can i efile a 2011 tax return Información que se necesita. Can i efile a 2011 tax return   Para identificar al proveedor del cuidado, tiene que dar la siguiente información sobre el proveedor: Nombre, Dirección y Número de identificación del contribuyente. Can i efile a 2011 tax return   Si el proveedor del cuidado es una persona física, el número de identificación del contribuyente es su número de Seguro Social o su número de identificación del contribuyente individual. Can i efile a 2011 tax return Si el proveedor del cuidado es una organización, entonces es su número de identificación del empleador (EIN, por sus siglas en inglés). Can i efile a 2011 tax return   No tiene que mostrar el número de identificación del contribuyente si el proveedor del cuidado es una organización exenta de impuestos (tal como una iglesia o escuela). Can i efile a 2011 tax return En este caso, escriba “Tax-Exempt” (Exento de impuestos) en el espacio donde el Formulario 2441 pide el número. Can i efile a 2011 tax return   Si no puede proveer toda la información o si dicha información es incorrecta, tiene que demostrar que usted actuó con debida diligencia (de la cual se habla más adelante) al tratar de facilitar la información necesaria. Can i efile a 2011 tax return Cómo obtener la información. Can i efile a 2011 tax return   Puede usar el Formulario W-10 para solicitar la información requerida del proveedor de cuidados. Can i efile a 2011 tax return Si no usa el Formulario W-10, puede obtener la información de una de las fuentes de información indicadas en las instrucciones del Formulario W-10, incluyendo: Una copia de la tarjeta del Seguro Social del proveedor, Una copia completada del Formulario W-4(SP) (o el Formulario W-4, en inglés) del proveedor de cuidados si éste es su empleado doméstico, Una copia del informe proporcionado por su empleador, si el proveedor es el plan de cuidado de dependientes de su empleador o Una carta o factura del proveedor si la información se muestra en ella. Can i efile a 2011 tax return    Debería mantener esta información como documentación de su historial tributario. Can i efile a 2011 tax return No envíe el Formulario W-10 (ni otros documentos que contengan esta información) al Servicio de Impuestos Internos (Internal Revenue Service). Can i efile a 2011 tax return Debida diligencia. Can i efile a 2011 tax return   Si la información acerca del proveedor de cuidados que usted proporcione es incorrecta o incompleta, es posible que no se le permita reclamar el crédito. Can i efile a 2011 tax return Sin embargo, si usted puede demostrar haber actuado con debida diligencia al tratar de dar la información, todavía podrá reclamar el crédito. Can i efile a 2011 tax return   Puede demostrar debida diligencia obteniendo y manteniendo un Formulario W-10 completado del proveedor o una de las fuentes de información enumeradas anteriormente. Can i efile a 2011 tax return Los proveedores de cuidados pueden ser sancionados si no le proporcionan esta información a usted, o si proporcionan información incorrecta. Can i efile a 2011 tax return Negativa del proveedor a dar información. Can i efile a 2011 tax return   Si el proveedor se niega a darle la información de identificación, usted debería declarar la información que tenga disponible (tal como el nombre y dirección) en el Formulario 2441. Can i efile a 2011 tax return Escriba “See Attached Statement” (Vea aclaración adjunta) en las columnas que piden la información que no tenga. Can i efile a 2011 tax return Luego adjunte una aclaración que explique que le solicitó la información al proveedor de cuidados, pero que el mismo no le dio la información. Can i efile a 2011 tax return Asegúrese de anotar su nombre y número de Seguro Social en la aclaración. Can i efile a 2011 tax return Dicha aclaración mostrará que usted actuó con debida diligencia al tratar de dar la información necesaria. Can i efile a 2011 tax return Ciudadanos y extranjeros residentes de los Estados Unidos que viven en el extranjero. Can i efile a 2011 tax return   Si vive en el extranjero, es posible que su proveedor de cuidados no tenga, y que no esté obligado a conseguir, un número de identificación del contribuyente de los EE. Can i efile a 2011 tax return UU. Can i efile a 2011 tax return (por ejemplo, un número de Seguro Social o número de identificación del empleador). Can i efile a 2011 tax return De ser así, escriba “LAFCP” (siglas en inglés que significan Living Abroad Foreign Care Provider (Proveedor de cuidados extranjero que vive en el extranjero)) en el espacio correspondiente al número de identificación del contribuyente perteneciente al proveedor de cuidados. Can i efile a 2011 tax return Cómo Calcular el Crédito Su crédito es un porcentaje de sus gastos relacionados con el trabajo. Can i efile a 2011 tax return Sus gastos están sujetos al límite del ingreso del trabajo y al límite de dinero. Can i efile a 2011 tax return El porcentaje se basa en su ingreso bruto ajustado. Can i efile a 2011 tax return Cómo Calcular el Total de los Gastos Relacionados con el Trabajo Para calcular su crédito por gastos relacionados con el trabajo del año 2013, sume sólo aquellos gastos pagados hasta el 31 de diciembre del año 2013. Can i efile a 2011 tax return Gastos pagados por adelantado en un año anterior. Can i efile a 2011 tax return   Si paga por algún servicio antes de que se provea de hecho, podrá usar los gastos pagados por adelantado solamente en el año en que el cuidado fue recibido. Can i efile a 2011 tax return Declare los gastos en el año posterior como si de hecho fueran pagados en ese año posterior. Can i efile a 2011 tax return Gastos no pagados hasta el año siguiente. Can i efile a 2011 tax return   No cuente los gastos ocasionados en el año 2012 que usted pagó en el año 2013 como gastos relacionados con el trabajo en el año 2013. Can i efile a 2011 tax return Quizás pueda reclamar un crédito adicional por dichos gastos en su declaración de impuestos del año 2013, pero tiene que calcularlo por separado. Can i efile a 2011 tax return Vea Payments for prior year's expenses (Pagos por gastos del año anterior), bajo Amount of Credit (Cantidad del crédito) en la Publicación 503, en inglés. Can i efile a 2011 tax return    Si incurrió en gastos en el año 2013 que no pagó hasta el año 2014, no los puede incluir cuando calcule el crédito del año 2013. Can i efile a 2011 tax return Quizás pueda reclamar un crédito por esa cantidad en la declaración de impuestos del año 2014. Can i efile a 2011 tax return Gastos reembolsados. Can i efile a 2011 tax return   Si una agencia estatal de servicios sociales le paga una cantidad no tributable para reembolsarle algunos de sus gastos por el cuidado de su hijo o dependiente, no puede considerar esos gastos como gastos relacionados con el trabajo. Can i efile a 2011 tax return Ejemplo. Can i efile a 2011 tax return Usted pagó $3,000 en gastos relacionados con el trabajo. Can i efile a 2011 tax return Una agencia estatal de servicios sociales le reembolsa $2,000. Can i efile a 2011 tax return Puede usar sólamente $1,000 para calcular el crédito. Can i efile a 2011 tax return Gastos médicos. Can i efile a 2011 tax return   Algunos gastos por el cuidado de personas calificadas que no puedan cuidarse de sí mismas podrían reunir los requisitos para considerarse como gastos relacionados con el trabajo y también como gastos médicos. Can i efile a 2011 tax return Puede usarlos de la manera que prefiera, pero no puede usar los mismos gastos para reclamar un crédito y también para declarar una deducción por gastos médicos. Can i efile a 2011 tax return   Si usa estos gastos para calcular el crédito y son mayores que el límite del ingreso del trabajo o el límite de dinero, los cuales se explican más adelante, puede añadir a los gastos médicos la parte que excede del límite. Can i efile a 2011 tax return Sin embargo, si usa el total de sus gastos para calcular la deducción de sus gastos médicos, no puede usar ninguna parte de los mismos para calcular el crédito. Can i efile a 2011 tax return    Las cantidades que han sido excluidas de sus ingresos conforme al plan de cuidados de dependientes de su empleador no se pueden usar para declarar una deducción por gastos médicos. Can i efile a 2011 tax return Beneficios para el Cuidado de Dependientes Si recibe beneficios para el cuidado de dependientes, el límite de dinero para propósitos del crédito podría ser disminuido. Can i efile a 2011 tax return Vea más adelante Reducción del Límite de Dinero . Can i efile a 2011 tax return No obstante, aun si no puede reclamar el crédito, quizás pueda declarar una exclusión o deducción por los beneficios para el cuidado de dependientes. Can i efile a 2011 tax return Beneficios para el cuidado de dependientes. Can i efile a 2011 tax return   Los beneficios para el cuidado de dependientes incluyen: Cantidades que su empleador le pague directamente a usted o directamente al proveedor de cuidados por el cuidado de su persona calificada mientras usted trabaje, El valor justo de mercado del cuidado en una guardería provista o financiada por su empleador y Aportaciones hechas por usted antes de la tasación de impuestos a una cuenta de gastos flexible para el cuidado de dependientes. Can i efile a 2011 tax return Puede ser que su sueldo haya sido reducido para pagar esos beneficios. Can i efile a 2011 tax return Si recibió beneficios como empleado, éstos deberían estar anotados en el recuadro 10 de su Formulario W-2. Can i efile a 2011 tax return Vea Informe del empleado , más adelante. Can i efile a 2011 tax return Los beneficios que usted recibió como socio deberían estar anotados en el recuadro 13 de su Anexo K-1 (Formulario 1065) con el código O. Can i efile a 2011 tax return Anote la cantidad de dichos beneficios en la línea 12 de la Parte III del Formulario 2441. Can i efile a 2011 tax return Exclusión o deducción. Can i efile a 2011 tax return   Si su empleador provee beneficios para el cuidado de dependientes, conforme a un plan calificado, tal vez pueda excluir estos beneficios de sus ingresos. Can i efile a 2011 tax return Su empleador le puede decir si su plan de beneficios reúne los requisitos. Can i efile a 2011 tax return Para declarar la exclusión, tiene que llenar la Parte III del Formulario 2441. Can i efile a 2011 tax return No puede usar el Formulario 1040EZ. Can i efile a 2011 tax return   Si trabaja por cuenta propia y recibe beneficios de un plan calificado de beneficios para el cuidado de dependientes, se le considera empleador y empleado a la vez. Can i efile a 2011 tax return Por lo tanto, no se le permite una exclusión del salario, sino una deducción en la línea 14 del Anexo C (Formulario 1040), en la línea 19 ó 28 del Anexo E (Formulario 1040), o en la línea 15 del Anexo F (Formulario 1040). Can i efile a 2011 tax return Para declarar la deducción, tiene que usar el Formulario 2441. Can i efile a 2011 tax return   La cantidad que se puede excluir o deducir se limita a la que sea menor entre las siguientes: La cantidad total de beneficios para el cuidado de dependientes que usted recibió durante el año, La cantidad total de gastos calificados en los que usted incurrió durante el año, Su ingreso del trabajo, El ingreso del trabajo de su cónyuge o $5,000 ($2,500 si son casados que presentan la declaración por separado). Can i efile a 2011 tax return La definición del ingreso del trabajo para fines de la exclusión o deducción es igual a la definición que se usa para calcular el crédito, salvo que el ingreso del trabajo para fines de la exclusión o deducción no incluye los beneficios para el cuidado de dependientes recibidos por usted. Can i efile a 2011 tax return Vea Límite del Ingreso del Trabajo, más adelante. Can i efile a 2011 tax return    Cuando está calculando su exclusión o deducción, usted puede elegir incluir en su ingreso del trabajo lo que ha ganado por concepto de pago por combate no sujeto a impuestos. Can i efile a 2011 tax return Tiene esta opción aun si usted elige no incluir esos pagos en su ingreso del trabajo para propósitos del crédito por ingreso del trabajo o el crédito por gastos del cuidado de menores y dependientes. Can i efile a 2011 tax return Informe del empleado. Can i efile a 2011 tax return   Su empleador tiene que entregarle a usted un Formulario W-2 (o informe parecido) que muestre en el recuadro 10 la cantidad total de los beneficios para el cuidado de dependientes que le fueron provistos a usted durante el año conforme a un plan calificado. Can i efile a 2011 tax return Su empleador también incluirá en sus salarios, anotados en el recuadro 1 de su Formulario W-2, todos los beneficios para el cuidado de dependientes que exceden de los $5,000. Can i efile a 2011 tax return Efecto de la exclusión sobre el crédito. Can i efile a 2011 tax return   Si excluye de sus ingresos los beneficios para el cuidado de dependientes, la cantidad de los beneficios excluidos: No se incluye en sus gastos relacionados con el trabajo y Reduce el límite de dinero, explicado más adelante. Can i efile a 2011 tax return Límite del Ingreso del Trabajo La cantidad de los gastos relacionados con el trabajo que usted puede utilizar para calcular su crédito no puede exceder: Del importe de su ingreso del trabajo del año, si está soltero al final del año ni Del que sea menor entre su ingreso del trabajo y el de su cónyuge durante el año, si están casados al final del año. Can i efile a 2011 tax return El ingreso del trabajo se define bajo Requisito del Ingreso del Trabajo , anteriormente. Can i efile a 2011 tax return En el caso del punto (2) anterior, utilice el total del ingreso del trabajo de su cónyuge durante todo el año, aunque estuviera casado solamente durante una parte del año. Can i efile a 2011 tax return Cónyuge separado. Can i efile a 2011 tax return   Si está legalmente separado o casado y no vive con su cónyuge (tal como se describe anteriormente bajo Requisito de la Declaración Conjunta ), a usted no se le considera casado para propósitos del límite del ingreso del trabajo. Can i efile a 2011 tax return Use solamente su propio ingreso al calcular el límite del ingreso del trabajo. Can i efile a 2011 tax return Cónyuge sobreviviente. Can i efile a 2011 tax return   Si su cónyuge falleció durante el año y usted presenta una declaración conjunta como cónyuge sobreviviente, puede, pero no está obligado a, tomar en cuenta el ingreso del trabajo de su cónyuge fallecido durante el año. Can i efile a 2011 tax return Leyes de los bienes gananciales. Can i efile a 2011 tax return   Debe hacer caso omiso de las leyes de los bienes gananciales al calcular el ingreso del trabajo para este crédito. Can i efile a 2011 tax return Si usted o cónyuge es estudiante o no puede cuidar de sí mismo. Can i efile a 2011 tax return   Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo, se considera que tiene ingreso del trabajo. Can i efile a 2011 tax return Se considera que su ingreso del trabajo mensual es de por lo menos $250 si hay una persona calificada en la vivienda de usted, o de por lo menos $500 si hay dos o más personas en su vivienda. Can i efile a 2011 tax return Si su cónyuge trabaja. Can i efile a 2011 tax return   Si su cónyuge trabaja durante ese mes, utilice $250 (o $500) o el ingreso del trabajo real de él o ella para ese mes, lo que sea mayor. Can i efile a 2011 tax return Si su cónyuge reúne los requisitos por una parte de un mes. Can i efile a 2011 tax return    Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo sólo por una parte del mes, la cantidad entera de $250 (o $500) todavía corresponde para ese mes. Can i efile a 2011 tax return Usted es estudiante o no puede cuidar de sí mismo. Can i efile a 2011 tax return   También corresponden estas reglas si usted es estudiante o no puede cuidar de sí mismo y presenta una declaración conjunta. Can i efile a 2011 tax return Por cada mes o parte del mes que sea un estudiante o que no pueda cuidar de sí mismo, se considera que su ingreso del trabajo es por lo menos $250 (o $500). Can i efile a 2011 tax return Si también trabaja durante ese mes, use la cantidad mayor de $250 (o $500) o su cantidad real de ingreso del trabajo para ese mes. Can i efile a 2011 tax return Si ambos cónyuges reúnen los requisitos. Can i efile a 2011 tax return   Si, en el mismo mes, tanto usted como su cónyuge son estudiantes a tiempo completo o no pueden cuidar de sí mismos, se puede considerar que sólo un cónyuge tiene este ingreso del trabajo de $250 (o $500) para ese mes. Can i efile a 2011 tax return Límite de Dinero Existe un límite en la cantidad de gastos relacionados con el trabajo que se puede usar para calcular el crédito. Can i efile a 2011 tax return El límite es $3,000 en el caso de una persona calificada, o $6,000 en el caso de dos o más personas calificadas. Can i efile a 2011 tax return Si pagó gastos relacionados con el trabajo por el cuidado de dos o más personas calificadas, el límite aplicable es de $6,000. Can i efile a 2011 tax return No hay necesidad de dividir dicho límite de $6,000 por igual entre ellas. Can i efile a 2011 tax return Por ejemplo, si sus gastos relacionados con el trabajo por el cuidado de una persona calificada son de $3,200 y los gastos relacionados con el trabajo por otra persona calificada son de $2,800, puede utilizar el total, $6,000, al calcular el crédito. Can i efile a 2011 tax return Límite anual. Can i efile a 2011 tax return   El límite de dinero es un límite anual. Can i efile a 2011 tax return La cantidad del límite de dinero se mantiene igual, sin importar cuánto tiempo durante el año tenga en su residencia a una persona calificada. Can i efile a 2011 tax return Utilice el límite de $3,000 si pagó gastos relacionados con el trabajo para una persona calificada en algún momento del año. Can i efile a 2011 tax return Utilice el límite de $6,000 si pagó gastos relacionados con el trabajo para más de una persona calificada en algún momento del año. Can i efile a 2011 tax return Reducción del Límite de Dinero Si recibió beneficios para el cuidado de dependientes que usted excluye o deduce de sus ingresos, tiene que restar esa cantidad del límite de dinero que le corresponde. Can i efile a 2011 tax return La reducción del límite de dinero se calcula en la Parte III del Formulario 2441. Can i efile a 2011 tax return Vea la sección anterior, Beneficios para el Cuidado de Dependientes , para información sobre cómo excluir o deducir estos beneficios. Can i efile a 2011 tax return Ejemplo 1. Can i efile a 2011 tax return Jorge es viudo, tiene un hijo y gana $24,000 al año. Can i efile a 2011 tax return Paga gastos relacionados con el trabajo de $2,900 por el cuidado de su hijo de 4 años de edad. Can i efile a 2011 tax return Jorge reúne los requisitos para reclamar el crédito por gastos del cuidado de menores y dependientes. Can i efile a 2011 tax return Su empleador paga $1,000 adicionales, conforme a un plan de beneficios para el cuidado de dependientes. Can i efile a 2011 tax return Estos $1,000 se excluyen de los ingresos de Jorge. Can i efile a 2011 tax return Aunque el límite de dinero para sus gastos relacionados con el trabajo es de $3,000 (una persona calificada), Jorge calcula su crédito basándose solamente en $2,000 de los $2,900 que pagó por gastos relacionados con el trabajo. Can i efile a 2011 tax return Ésto se debe a que su límite de dinero se ha reducido como se muestra a continuación:   Reducción del Límite de Dinero de Jorge 1) Máximo de gastos permitidos para una persona calificada $3,000 2) Menos: Los beneficios para el cuidado de dependientes que Jorge excluye de sus ingresos −1,000 3) Reducción del límite de dinero sobre los gastos que Jorge puede utilizar para el crédito $2,000 Ejemplo 2. Can i efile a 2011 tax return Ronaldo está casado y tanto él como su esposa trabajan. Can i efile a 2011 tax return Cada uno tiene ingreso del trabajo superior a $6,000. Can i efile a 2011 tax return Ellos tienen dos hijos, Anita y Antonio, de 2 y 4 años. Can i efile a 2011 tax return Sus hijos asisten a un centro de cuidados para niños durante el día, el cual es controlado por el estado, y con licencia expedida por el mismo. Can i efile a 2011 tax return Ronaldo tuvo $6,000 en gastos relacionados con su trabajo en el año. Can i efile a 2011 tax return El empleador de Ronaldo ofrece un programa de ayuda para el cuidado de dependientes como parte de su plan cafeteria, el cual permite que los empleados efectúen aportaciones a un plan de gastos flexibles para el cuidado de dependientes (Dependent care flexible spending arrangement) antes de que se tasen impuestos sobre las mismas. Can i efile a 2011 tax return Como parte de este programa, Ronaldo ha elegido tomar la exclusión máxima de $5,000 de su salario para pagar los gastos del cuidado de dependientes. Can i efile a 2011 tax return Aunque el límite de dinero para los gastos relacionados con el trabajo es de $6,000 (para dos o más personas calificadas), Ronaldo calcula su crédito usando sólo $1,000 de los $6,000 que pagó por concepto de gastos relacionados con el trabajo. Can i efile a 2011 tax return Esto se debe a la reducción de su límite de dinero, explicada a continuación. Can i efile a 2011 tax return   Reducción del Límite de Dinero de Ronaldo 1) Máximo de gastos permitidos para dos personas calificadas $6,000 2) Menos: Los beneficios para el cuidado de dependientes elegidos del plan “cafetería” ofrecido por su empleador, y excluidos del ingreso de Ronaldo −5,000 3) Reducción del límite de dinero sobre los gastos que Ronaldo puede utilizar para el crédito $1,000 Cantidad de Crédito Para determinar la cantidad de su crédito, multiplique sus gastos relacionados con el trabajo (después de aplicar el límite del ingreso del trabajo y el límite de dinero) por el porcentaje correspondiente. Can i efile a 2011 tax return Este porcentaje depende del ingreso bruto ajustado, como se refleja en la línea 38 del Formulario 1040 o la línea 22 del Formulario 1040A. Can i efile a 2011 tax return La tabla siguiente muestra el porcentaje que deberá usar basado en el ingreso bruto ajustado:   SI su ingreso bruto ajustado es: ENTONCES el       Más de   Pero no más de   porcentaje es:       $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No hay límite   20%   Cómo Reclamar el Crédito Para reclamar el crédito, puede presentar el Formulario 1040 o el Formulario 1040A. Can i efile a 2011 tax return No puede reclamar el crédito en el Formulario 1040EZ. Can i efile a 2011 tax return Formulario 1040 ó 1040A. Can i efile a 2011 tax return   Tiene que completar el Formulario 2441 y adjuntar el mismo a su Formulario 1040 ó 1040A. Can i efile a 2011 tax return Anote la cantidad del crédito en la línea 48 del Formulario 1040 o la línea 29 del Formulario 1040A. Can i efile a 2011 tax return Límite de crédito. Can i efile a 2011 tax return   En la mayoría de los casos, la cantidad de crédito que puede reclamar se limita a la cantidad de su impuesto. Can i efile a 2011 tax return Para más información vea las Instrucciones del Formulario 2441. Can i efile a 2011 tax return Crédito tributario no reembolsable. Can i efile a 2011 tax return   No puede obtener un reembolso por parte alguna del crédito que supere este límite. Can i efile a 2011 tax return Mantenimiento de documentación. Can i efile a 2011 tax return Usted debería mantener datos y registros de los gastos relacionados con el trabajo. Can i efile a 2011 tax return Además, si su dependiente o cónyuge no puede cuidar de sí mismo, los datos y registros que mantiene deben indicar tanto la forma como la duración de la incapacidad. Can i efile a 2011 tax return Otros datos y documentos que debería mantener para respaldar su solicitud de crédito se describen anteriormente bajo Requisito de Identificación del Proveedor de Cuidados . Can i efile a 2011 tax return Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Si le paga a alguien para que venga a su hogar y cuide a su dependiente o a su cónyuge, es posible que se le considere un empleador de empleados domésticos. Can i efile a 2011 tax return Si es empleador de empleados domésticos, necesitará obtener un número de identificación del empleador (EIN) y quizás tenga que pagar impuestos sobre la nómina. Can i efile a 2011 tax return Si las personas que trabajan en la residencia de usted son empleados autónomos, es decir, trabajan por cuenta propia, usted no es responsable de ninguno de los impuestos que se explican en esta sección. Can i efile a 2011 tax return Las personas que trabajan por cuenta propia no son empleados domésticos. Can i efile a 2011 tax return Por lo general, usted no es empleador de empleados domésticos si la persona que cuida a su dependiente o cónyuge presta el servicio de cuidados en su propia residencia o lugar de negocio. Can i efile a 2011 tax return Si usa una agencia de empleo que tiene control sobre la clase de trabajo que realiza una niñera o acompañante que trabaja en la vivienda de usted, y sobre la manera en que se realiza el mismo, aquella persona no es su empleado. Can i efile a 2011 tax return Dicho control podría incluir proveer reglas de conducta y aspecto personal y exigir la entrega de informes con regularidad. Can i efile a 2011 tax return Si ese es el caso, usted no tiene que pagar impuestos sobre la nómina. Can i efile a 2011 tax return Sin embargo, si una agencia sólo le entrega una lista de niñeros o niñeras y usted contrata a uno de los que encontró en esa lista y paga directamente al mismo por sus servicios, dicha persona podría ser su empleado. Can i efile a 2011 tax return Si tiene un empleado doméstico usted podría estar sujeto a: Los impuestos del Seguro Social y Medicare, El impuesto federal sobre el desempleo y La retención del impuesto federal sobre el ingreso. Can i efile a 2011 tax return Los impuestos del Seguro Social y Medicare, por lo general, son retenidos de la paga de los empleados, y los empleadores pagan una cantidad igual. Can i efile a 2011 tax return El impuesto federal para el desempleo (FUTA, por sus siglas en inglés) lo paga solamente el empleador y son pagos por desempleo a empleados que hayan perdido su trabajo. Can i efile a 2011 tax return El impuesto federal sobre el ingreso se retiene del sueldo total del empleado si él le pide que lo haga y usted está de acuerdo. Can i efile a 2011 tax return Para más información sobre las responsabilidades tributarias de un empleador doméstico, vea la Publicación 926 y el Anexo H (Formulario 1040), en inglés, y las instrucciones correspondientes. Can i efile a 2011 tax return Impuestos estatales sobre la nómina. Can i efile a 2011 tax return   Es posible que también tenga que pagar el impuesto estatal de desempleo. Can i efile a 2011 tax return Póngase en contacto con su oficina de impuestos estatales para el desempleo a fin de obtener más información. Can i efile a 2011 tax return También debería averiguar si necesita pagar o cobrar otros impuestos estatales sobre la nómina o tener seguro de compensación al trabajador. Can i efile a 2011 tax return Para una lista de agencias de impuestos estatales de desempleo, vísite el sitio web del U. Can i efile a 2011 tax return S. Can i efile a 2011 tax return Department of Labor (Departamento del Trabajo). Can i efile a 2011 tax return Un enlace a este sitio web está en la Publicación 926, en inglés, o lo puede buscar en línea. Can i efile a 2011 tax return Prev  Up  Next   Home   More Online Publications